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.59 Failure to File Return with Respect to Qualified Opportunity Zones and Rural Opportunity Zones………………………………………………………………... 6726 .60 Revocation or Denial of Passport in Case of Certain Tax Delinquencies ...... 7345 .61 Attorney Fee Awards ..................................................................................... 7430 .62 Periodic Payments Received Under Qualified Long-Term Care Insurance Contracts or Under Certain Life Insurance Contracts ............. 7702B(d) .63 Qualified Small Employer Health Reimbursement Arrangement ................... 9831 SECTION 5. EFFECTIVE DATE SECTION 6. EFFECT ON OTHER DOCUMENTS SECTION 7. DRAFTING INFORMATION

SECTION 1. PURPOSE This revenue procedure modifies certain sections of Rev. Proc. 2024-40, 2024-45 I.R.B. 1100, to reflect the amendments to the Internal Revenue Code (Code) by Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA). This revenue procedure sets forth inflation-adjusted items for 2026 for various Code provisions as in effect on October 9, 2025. The inflation-adjusted items for the Code sections set forth in section 4 of this revenue procedure are generally determined by reference to § 1(f). To the extent amendments to the Code are enacted for 2025 or 2026 after October 9, 2025, taxpayers should consult additional guidance to determine whether these adjustments remain applicable for 2026. SECTION 2. CHANGES .01 Section 70101 of the OBBBA amends § 1(j) to make the tax rate tables that were effective for taxable years beginning after December 31, 2017, and before January 1, 2026, permanent. The existing seven tax rates of 10%, 12%, 22%, 24%, 32%, 35%,