Notice 2022-30 announces that the Treasury Department and the IRS intend to amend the regulations under sections 59A and 6038A to defer the applicability date of certain provisions of the regulations relating to the reporting of section 59A qualified derivative payments until taxable years beginning on or after January 1, 2025.

Notice 2022-30 will be published in Internal Revenue Bulletin 2022-29 on July 18, 2022