id,agency_id,docket_id,title,document_type,subtype,posted_date,posted_year,posted_month,comment_start_date,comment_end_date,last_modified,fr_doc_num,open_for_comment,withdrawn,object_id IRS-2021-0017-0001,IRS,IRS-2021-0017,Information Reporting of Health Insurance Coverage and Other Issues,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-12-06T05:00:00Z,2021,12,2021-12-06T05:00:00Z,2022-02-05T04:59:59Z,2024-11-12T23:34:45Z,2021-25785,1,0,0900006484ea32a3 IRS-2021-0014-0005,IRS,IRS-2021-0014,User Fees: Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination; Hearing Cancellation,Proposed Rule,Hearings,2021-11-23T05:00:00Z,2021,11,2021-11-23T05:00:00Z,,2021-11-23T15:41:40Z,2021-25419,0,0,0900006484e75959 IRS-2021-0016-0002,IRS,IRS-2021-0016,Prescription Drug and Health Care Spending,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-11-23T05:00:00Z,2021,11,2021-11-23T05:00:00Z,2022-01-25T04:59:59Z,2024-11-12T23:34:31Z,2021-25202,1,0,0900006484e75951 IRS-2021-0015-0002,IRS,IRS-2021-0015,Requirements Related to Surprise Billing; Part II,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-10-07T04:00:00Z,2021,10,2021-10-07T04:00:00Z,2021-10-08T03:59:59Z,2021-10-08T12:38:37Z,2021-21419,0,0,0900006484dbdb6d IRS-2021-0014-0001,IRS,IRS-2021-0014,User Fees: Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-09-29T04:00:00Z,2021,9,2021-09-29T04:00:00Z,2021-11-16T04:59:59Z,2024-11-06T23:51:10Z,2021-21242,1,0,0900006484db13d8 IRS-2021-0013-0001,IRS,IRS-2021-0013,"Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-09-16T04:00:00Z,2021,9,2021-09-16T04:00:00Z,2021-09-16T03:59:59Z,2024-11-07T00:32:40Z,2021-19797,1,0,0900006484d838bf IRS_FRDOC_0001-2009,IRS,IRS_FRDOC_0001,Annual Information Return/Reports,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-09-15T04:00:00Z,2021,9,2021-09-15T04:00:00Z,2021-09-16T03:59:59Z,2021-09-20T18:19:55Z,2021-19714,0,0,0900006484d80f4d IRS-2021-0012-0001,IRS,IRS-2021-0012,Recapture of Excess Employment Tax Credits under the American Relief Plan Act,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-09-10T04:00:00Z,2021,9,2021-09-10T04:00:00Z,2021-11-10T04:59:59Z,2024-11-12T23:33:43Z,2021-19523,1,0,0900006484d6b7dd IRS-2018-0011-0022,IRS,IRS-2018-0011,Meetings: Electronic-Filing Requirements for Specified Returns and Other Documents; Hearing,Proposed Rule,Notice of Hearing,2021-09-08T04:00:00Z,2021,9,2021-09-08T04:00:00Z,,2021-09-09T13:49:05Z,2021-19361,0,0,0900006484d5ed2f IRS-2018-0011-0009,IRS,IRS-2018-0011,Electronic-Filing Requirements for Specified Returns and Other Documents,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-07-23T04:00:00Z,2021,7,2021-07-23T04:00:00Z,2021-09-22T03:59:59Z,2021-11-03T01:01:36Z,2021-15615,0,0,0900006484c0a205 IRS-2021-0008-0001,IRS,IRS-2021-0008,Requirements Related to Surprise Billing; Part I,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-07-13T04:00:00Z,2021,7,2021-07-13T04:00:00Z,2021-07-13T03:59:59Z,2024-11-12T23:32:33Z,2021-14382,1,0,0900006484be7f01 IRS-2021-0007-0001,IRS,IRS-2021-0007,Request for Information: Reporting on Pharmacy Benefits and Prescription Drug Costs,Proposed Rule,Request for Comment,2021-06-23T04:00:00Z,2021,6,2021-06-23T04:00:00Z,2021-06-29T03:59:59Z,2024-11-06T23:48:39Z,2021-13138,1,0,0900006484ba41f3 IRS-2021-0001-0006,IRS,IRS-2021-0001,User Fee for Estate Tax Closing Letter; Correction,Proposed Rule,Correction,2021-04-22T04:00:00Z,2021,4,2021-04-22T04:00:00Z,,2021-04-27T18:20:43Z,2021-08390,0,0,0900006484ab2f7d IRS-2021-0005-0001,IRS,IRS-2021-0005,Requirements for Certain Foreign Persons and Certain Foreign-Owned Partnerships Investing in Qualified Opportunity Funds and Flexibility for Working Capital Safe Harbor Plans,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-04-14T04:00:00Z,2021,4,2021-04-14T04:00:00Z,2021-06-12T03:59:59Z,2024-11-06T23:46:30Z,2021-06143,1,0,0900006484aa6e87 IRS-2021-0002-0010,IRS,IRS-2021-0002,Public Hearing: Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster; Cancellation,Proposed Rule,Notice of Hearing,2021-03-23T04:00:00Z,2021,3,2021-03-23T04:00:00Z,,2021-03-30T17:49:55Z,2021-05871,0,0,0900006484a75259 IRS-2020-0040-0031,IRS,IRS-2020-0040,Public Hearing: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income,Proposed Rule,Notice of Hearing,2021-03-08T05:00:00Z,2021,3,2021-03-08T05:00:00Z,,2021-03-18T01:00:56Z,2021-04291,0,0,0900006484a623dc IRS-2021-0003-0002,IRS,IRS-2021-0003,Guidance: Passive Foreign Investment Companies and the Treatment of Qualified Improvement Property Under the Alternative Depreciation System; Correction,Proposed Rule,Correction,2021-03-05T05:00:00Z,2021,3,2021-03-05T05:00:00Z,,2021-03-09T13:05:50Z,2021-04542,0,0,0900006484a5fceb IRS-2020-0041-0004,IRS,IRS-2020-0041,Hearing: Treatment of Special Enforcement Matters,Proposed Rule,Notice of Hearing,2021-02-26T05:00:00Z,2021,2,2021-02-26T05:00:00Z,2021-03-13T04:59:59Z,2021-03-13T02:00:37Z,2021-03769,0,0,0900006484a4fae2 IRS-2020-0038-0083,IRS,IRS-2020-0038,"Public Hearing: Section 42, Low-Income Housing Credit Average Income Test Regulations; Correction",Proposed Rule,Correction,2021-02-09T05:00:00Z,2021,2,2021-02-09T05:00:00Z,2021-02-10T04:59:59Z,2021-02-22T19:59:38Z,2021-02653,0,0,0900006484a21c93 IRS-2021-0002-0002,IRS,IRS-2021-0002,Hearing: Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster,Proposed Rule,Notice of Hearing,2021-02-03T05:00:00Z,2021,2,2021-02-03T05:00:00Z,2021-03-16T03:59:59Z,2021-10-24T11:34:22Z,2021-02183,0,0,0900006484a17e91 IRS-2020-0038-0082,IRS,IRS-2020-0038,Hearing: Low-Income Housing Credit Average Income Test Regulations,Proposed Rule,Notice of Hearing,2021-02-03T05:00:00Z,2021,2,2021-02-03T05:00:00Z,2021-03-06T04:59:59Z,2021-03-12T02:01:16Z,2021-02146,0,0,0900006484a17e90 IRS-2021-0003-0001,IRS,IRS-2021-0003,Guidance: Passive Foreign Investment Companies and the Treatment of Qualified Improvement Property under the Alternative Depreciation System,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-01-15T05:00:00Z,2021,1,2021-01-15T05:00:00Z,2021-04-15T03:59:59Z,2024-11-06T23:43:54Z,2020-27003,1,0,09000064849f4063 IRS-2021-0002-0001,IRS,IRS-2021-0002,Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2021-01-13T05:00:00Z,2021,1,2021-01-13T05:00:00Z,2021-03-16T03:59:59Z,2024-11-06T23:44:16Z,2021-00185,1,0,09000064849f0c6c