On 3 November, the United States (US) Department of Homeland Security (DHS) announced that its Final Rule to preserve and fortify the Deferred Action for Childhood Arrivals (DACA) program had been implemented effective 31 October. Implementation of the Final Rule signifies the codification of existing policies with limited changes while the program remains the subject of ongoing litigation. The Final Rule as published does not result in any substantive changes to DHS’s current administration of the DACA program. The same guidelines for the program established in 2012 remain in place.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.
