# Prop. Treas. Reg. § 146.145: 

Proposed regulation, not in force. REG-118484-25, 91 FR 27140, published 2026-05-13 <https://www.federalregister.gov/documents/2026/05/13/2026-09479/excepted-fertility-benefits>.

7. Section 146.145 is amended by—