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IRS Issues Notice No. 2024-46 Entitled 'Treatment of Certain Relief Payments Made to Individuals Affected by East Palestine, Ohio Train Derailment'
June 22, 2024
WASHINGTON, June 22 -- The U.S. Department of the Treasury's Internal Revenue Service issued the following notice (No. 2024-46) in Internal Revenue Bulletin (No. 2024-26, dated June 24, 2024):

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SECTION 1. OVERVIEW AND PURPOSE

This notice announces that the Commissioner of Internal Revenue (Commissioner) has determined that the February 3, 2023, derailment of a freight train operated by a common carrier in East Palestine, Ohio (Derailment), is a qualifi . . .

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