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withdrawn,object_id IRS-2025-0235-0322,IRS,IRS-2025-0235,Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips,Proposed Rule,Notice of Hearing,2025-10-23T04:00:00Z,2025,10,2025-10-23T04:00:00Z,,2025-11-13T21:57:41Z,2025-19634,0,0,09000064b9041f12 IRS-2025-0235-0001,IRS,IRS-2025-0235,Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-09-22T04:00:00Z,2025,9,2025-09-22T04:00:00Z,2025-10-23T03:59:59Z,2025-12-12T10:00:13Z,2025-18278,0,0,09000064b8fd1718