Notice 2010-15 provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings Assistance and Relief Tax Act of 2008 (“HEART Act”). The notice also requests comments regarding any additional issues relating to the sections of the HEART Act that are addressed in the notice.

Notice 2010-15 will appear in IRB 2010-6 dated Feb. 8, 2010.

Notice 2010-16 designates the Haiti earthquake occurring in January 2010 as a qualified disaster for purposes of § 139 of the Internal Revenue Code.

Notice 2010-16 will be published in Internal Revenue Bulletin 2010-06 on February 8, 2010.