# Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits (REG-132805-17)

> **IRS** · Rulemaking · Modified 2026-03-10T18:12:05Z

## Docket
- **Docket ID:** IRS-2025-0103
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2026-03-10T18:12:05Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2025-0103)
- [Public comments](https://www.regulations.gov/docket/IRS-2025-0103/comments)

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