On September 16, 2024, the Treasury issued final regulations (final regulations) under Sections 1014(f) and 6035 of the Internal Revenue Code, which Congress added to the IRC through the Veterans Health Care Choice Improvement and Transportation Act Surface of 20151 lot on July 31, 2015. This law went into effect the next day—Aug. 1, 2015.2 The interim and proposed regulations (the proposed regulations) were issued on March 6, 2016.