# Removal of the Qualified Payment Card Agent Program
> **IRS** · Final regulations. · Published 2014-10-27 · Effective 2014-10-27 · 79 FR 63811
## Document
- **Document number:** 2014-25475
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 63811
- **CFR reference:** 26 CFR 31
- **Publication date:** 2014-10-27
- **Effective date:** 2014-10-27
- **Treasury docket:** TD 9699
## Abstract

This document contains final regulations that will remove regulations relating to information reporting and backup withholding for the Qualified Payment Card Agent (QPCA) Program. This document also amends regulations to remove references to the QPCA Program. Enactment of the payment card and third party network reporting requirements in the Housing Assistance Tax Act of 2008 made the QPCA Program obsolete. Because no payors have applied to be designated as a QPCA (and no payors have been designated as a QPCA), no taxpayers will be affected by these final regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/10/27/2014-25475/removal-of-the-qualified-payment-card-agent-program)
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