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Regulatory documents from Regulations.gov including rules, proposed rules, notices, and supporting materials.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

23 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2021 sorted by posted_date descending

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Suggested facets: docket_id, subtype, posted_date, posted_month, comment_start_date, comment_end_date, open_for_comment, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)

posted_year 1

  • 2021 · 23 ✖

document_type 1

  • Proposed Rule · 23 ✖

agency_id 1

  • IRS · 23 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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 Information Reporting of Health Insurance Coverage and Other Issues (REG-109128-21) 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 User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination (REG-100718-21) 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 Prescription Drug and Health Care Spending (REG-117575-21) 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 Requirements Related to Surprise Billing; Part II (REG-107707-21) 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 User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination (REG-100718-21) 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 Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement (REG-114676-21) 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 Agreements for Payment of Tax Liabilities in Installments. 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 Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (REG-109077-21) 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 Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16 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 Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16 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 Requirements Related to Surprise Billing; Part I (REG-107706-21) 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 Request for Information Regarding Reporting on Pharmacy Benefits and Prescription Drug Costs (REG-109378-21) 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 User Fee for Estate Tax Closing Letter (REG-114615-16) 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 Requirements for Certain Foreign Persons and Certain Foreign-Owned Partnerships Investing in Qualified Opportunity Funds and Flexibility for Working Capital Safe Harbor Plans (REG-121095-19) 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 Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster (REG-115057-20) 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 Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG–101657–20) 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 Guidance on Passive Foreign Investment Companies and the Treatment of Qualified Improvement Property Under the Alternative Depreciation System for Purposes of Sections 250(b) and 951A(d) (REG-111950-20) 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 Treatment of Special Enforcement Matters (REG–123652–18) 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 Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-119890-18) 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 Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster (REG-115057-20) 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 Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-119890-18) 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 Guidance on Passive Foreign Investment Companies and the Treatment of Qualified Improvement Property Under the Alternative Depreciation System for Purposes of Sections 250(b) and 951A(d) (REG-111950-20) 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 Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster (REG-115057-20) 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

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CREATE TABLE documents (
    id TEXT PRIMARY KEY,
    agency_id TEXT,
    docket_id TEXT REFERENCES dockets(id),
    title TEXT,
    document_type TEXT,
    subtype TEXT,
    posted_date TEXT,
    posted_year INTEGER,
    posted_month INTEGER,
    comment_start_date TEXT,
    comment_end_date TEXT,
    last_modified TEXT,
    fr_doc_num TEXT,
    open_for_comment INTEGER,
    withdrawn INTEGER,
    object_id TEXT
);
CREATE INDEX idx_docs_agency ON documents(agency_id);
CREATE INDEX idx_docs_docket ON documents(docket_id);
CREATE INDEX idx_docs_date ON documents(posted_date);
CREATE INDEX idx_docs_year ON documents(posted_year);
CREATE INDEX idx_docs_type ON documents(document_type);
CREATE INDEX idx_docs_frnum ON documents(fr_doc_num);
CREATE INDEX idx_docs_comment_end ON documents(comment_end_date) WHERE comment_end_date IS NOT NULL AND withdrawn = 0;
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