That's an IRS link, to a proposed Treasury regulation, picked up directly from the Government Publishing Office.  Meanwhile, the Regulation became final in June, and IRS hasn't updated the link.  Here's the final version, which explains how comments to the proposed version were considered:

https://www.federalregister.gov/documents/2024/06/25/2024-13331/increased-amounts-of-credit-or-deduc... 

 Different people at IRS link different stuff to the IRS website, especially when it comes from outside sources.  Although the IRS Deputy Commissioner signed off on the Regulation, it also had to be approved by the Acting Assistant Secretary of the Treasury (Tax Policy).  

Looking for Treasury Regulations on the IRS website is like looking for Tax Court or District Court opinions there.  Not their job, to keep it current and comprehensive.