# Prop. Treas. Reg. § 54.9825-1: 

Proposed regulation, not in force. REG-117575-21, 86 FR 66495, published 2021-11-23 <https://www.federalregister.gov/documents/2021/11/23/2021-25202/prescription-drug-and-health-care-spending>. Interprets 26 U.S.C. § 9825.

Par. 4. Sections 54.9825-1 through 6 are added to read as follows: