# Prop. Treas. Reg. § 54.9825-2: 

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.

[The text of proposed § 54.9825-2 is the same as the text of § 54.9825-2T published elsewhere in this issue of the Federal Register].