documents
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)
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;