Notice 2022-28 provides guidance under the Internal Revenue Code (Code) to employees and employers using employer leave-based donation programs on the federal income and employment tax treatment of cash payments made by employers under such programs to aid victims of the further invasion of Ukraine by the Russian Federation beginning on February 24, 2022 (further Russian invasion of Ukraine).  Under employer leave-based donation programs, employees may elect to forego their accumulated leave and employers make cash donations up to the dollar amount of the foregone leave to tax-exempt entities described in section 170(c) of the Code (section 170(c) organizations) that provide aid to victims of the further Russian invasion of Ukraine.

Notice 2022-28 will appear in IRB 2022-23, date June 6, 2022.