# Prop. Treas. Reg. § 1.23-1: [Reserved]

Proposed regulation, not in force. REG-119882-25, 91 FR 53812, published 2026-08-20 <https://www.federalregister.gov/documents/2026/08/20/2026-16985/application-of-the-personal-responsibility-and-work-opportunity-reconciliation-act-of-1996-to-the>. Interprets 26 U.S.C. § 23.

Par. 3. Sections 1.24-2 and 1.24-3 are added to read as follows: