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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

40 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2025 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facets: docket_id, subtype, posted_date, posted_month, comment_start_date, comment_end_date, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)

posted_year 1

  • 2025 · 40 ✖

document_type 1

  • Proposed Rule · 40 ✖

agency_id 1

  • IRS · 40 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2025-0565-0001 IRS Transparency in Coverage (REG-107111-25) IRS-2025-0565 Transparency in Coverage Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-12-23T05:00:00Z 2025 12 2025-12-23T05:00:00Z 2025-12-23T04:59:59Z 2025-12-23T21:45:12Z 2025-23693 0 0 09000064b91065e0
IRS-2013-0022-0008 IRS Relief from Joint and Several Liability IRS-2013-0022 Relief from Joint and Several Liability Proposed Rule Withdrawal 2025-12-15T05:00:00Z 2025 12 2025-12-15T05:00:00Z   2025-12-15T22:08:46Z 2025-22788 0 0 09000064b90d341b
IRS-2015-0054-0009 IRS Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 Relief from Joint and Several Liability Proposed Rule Withdrawal 2025-12-15T05:00:00Z 2025 12 2025-12-15T05:00:00Z   2025-12-15T22:10:03Z 2025-22788 0 0 09000064b90d361a
IRS-2025-0532-0001 IRS Income of Foreign Governments and of International Organizations (REG-101952-24) IRS-2025-0532 Income of Foreign Governments and of International Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-12-15T05:00:00Z 2025 12 2025-12-15T05:00:00Z 2026-02-14T04:59:59Z 2026-02-14T13:16:58Z 2025-22775 0 0 09000064b90d3418
IRS-2015-0054-0008 IRS Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service Proposed Rule   2025-12-15T05:00:00Z 2025 12     2025-12-15T22:02:51Z   0 1 09000064b90d0bab
IRS-2013-0022-0007 IRS Relief from Joint and Several Liability IRS-2013-0022 Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service Proposed Rule   2025-12-15T05:00:00Z 2025 12     2025-12-15T22:02:01Z   0 1 09000064b90d32cd
IRS-2025-0533-0001 IRS Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service (REG-110519-25) IRS-2025-0533 Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-12-15T05:00:00Z 2025 12 2025-12-15T05:00:00Z 2026-01-15T04:59:59Z 2026-01-17T13:21:34Z 2025-22825 0 0 09000064b90d0bac
IRS-2012-0010-0009 IRS Furnishing Identifying Number of Tax Return Preparer IRS-2012-0010 Furnishing Identifying Number of Tax Return Preparer; Withdrawal Proposed Rule Withdrawal 2025-11-28T05:00:00Z 2025 11 2025-11-28T05:00:00Z   2025-12-02T20:34:39Z 2025-21581 0 0 09000064b90a1ecc
IRS-2025-0235-0322 IRS Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25) 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-2025-0334-0001 IRS Domestically Controlled Qualified Investment Entities (REG-109742-25) IRS-2025-0334 Domestically Controlled Qualified Investment Entities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-10-21T04:00:00Z 2025 10 2025-10-21T04:00:00Z 2025-12-23T04:59:59Z 2025-12-22T10:00:16Z 2025-19625 1 0 09000064b9041f0a
IRS-2025-0015-0003 IRS Multi-Year Reporting Requirements for Corporate Separations and Related Transactions (REG-116085-23) IRS-2025-0015 Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal Proposed Rule Withdrawal 2025-10-01T04:00:00Z 2025 10 2025-10-01T04:00:00Z   2025-10-01T17:26:11Z 2025-19018 0 0 09000064b8fecb81
IRS-2024-0058-0021 IRS Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) IRS-2024-0058 Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation Proposed Rule Notice of Hearing 2025-09-30T04:00:00Z 2025 9 2025-09-30T04:00:00Z   2025-10-01T17:19:40Z 2025-18984 0 0 09000064b8fe7d5f
IRS-2025-0301-0001 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25) IRS-2025-0301 Preparer Tax Identification Number User Fee Update Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-09-30T04:00:00Z 2025 9 2025-09-30T04:00:00Z 2025-10-31T03:59:59Z 2025-10-31T09:00:11Z 2025-19037 1 0 09000064b8fe7a5d
IRS-2025-0017-0010 IRS Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24) IRS-2025-0017 Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal Proposed Rule Withdrawal 2025-09-30T04:00:00Z 2025 9 2025-09-30T04:00:00Z   2025-10-01T17:21:20Z 2025-19018 0 0 09000064b8fe793a
IRS-2025-0235-0001 IRS Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25) 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
IRS-2024-0058-0017 IRS Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) IRS-2024-0058 Previously Taxed Earnings and Profits and Related Basis Adjustments: Hearing Proposed Rule Notice of Hearing 2025-09-08T04:00:00Z 2025 9 2025-09-08T04:00:00Z 2025-09-23T03:59:59Z 2025-09-23T09:00:35Z 2025-17204 0 0 09000064b8f529e6
IRS-2018-0009-0002 IRS Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes (REG-129260-16) IRS-2018-0009 Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal Proposed Rule Withdrawal 2025-09-03T04:00:00Z 2025 9 2025-09-03T04:00:00Z   2025-09-03T16:56:17Z 2025-16866 0 0 09000064b8f38d46
IRS-2025-0169-0001 IRS Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25) IRS-2025-0169 Returns Relating to Sales or Exchanges of Certain Partnership Interests Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-08-19T04:00:00Z 2025 8 2025-08-19T04:00:00Z 2025-09-19T03:59:59Z 2025-09-19T09:01:21Z 2025-15750 1 0 09000064b8f07256
IRS-2025-0103-0001 IRS Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits (REG-132805-17) IRS-2025-0103 Determination: Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-08-06T04:00:00Z 2025 8 2025-08-06T04:00:00Z 2025-11-05T04:59:59Z 2026-03-09T09:00:25Z 2025-14883 1 0 09000064b8ee52f9
IRS-2019-0040-0036 IRS Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18) IRS-2019-0040 Regulations under Section 382(h) Related to Built-In Gain and Loss; Withdrawal Proposed Rule Withdrawal 2025-07-02T04:00:00Z 2025 7 2025-07-02T04:00:00Z   2025-07-03T18:33:48Z 2025-12193 0 0 09000064b8e4b420
IRS-2025-0059-0005 IRS Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 Estate Tax Closing Letter User Fee Update Proposed Rule Correction 2025-06-24T04:00:00Z 2025 6 2025-06-24T04:00:00Z   2025-06-24T17:23:50Z C1-2025-08929 0 0 09000064b8e295bd
IRS-2025-0004-0015 IRS Source of Income From Cloud Transactions (REG-107420-24) IRS-2025-0004 Hearings, Meetings, Proceedings, etc.: Source of Income from Cloud Transactions Proposed Rule Notice of Hearing 2025-06-03T04:00:00Z 2025 6 2025-06-03T04:00:00Z 2025-06-18T03:59:59Z 2025-06-19T09:00:15Z 2025-09981 0 0 09000064b8dd40cb
IRS_FRDOC_0001-2324 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Request for Information: Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule Proposed Rule Request for Comment 2025-06-02T04:00:00Z 2025 6 2025-06-02T04:00:00Z 2025-06-02T03:59:59Z 2025-06-06T16:29:30Z 2025-09858 0 0 09000064b8dceb25
IRS-2025-0059-0001 IRS Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 Estate Tax Closing Letter User Fee Update Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-05-20T04:00:00Z 2025 5 2025-05-20T04:00:00Z 2025-07-22T03:59:59Z 2025-10-11T14:14:05Z 2025-08929 0 0 09000064b8d8f4ae
IRS-2024-0058-0010 IRS Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) IRS-2024-0058 Previously Taxed Earnings and Profits and Related Basis Adjustments Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-05-16T00:00:00Z 2025 5 2025-05-16T00:00:00Z   2025-05-21T21:58:47Z 2025-08743 0 0 09000064b8d62a5c
IRS-2025-0005-0022 IRS Section 45W Credit for Qualified Commercial Clean Vehicles (REG-123525-23) IRS-2025-0005 Section 45W Credit for Qualified Commercial Clean Vehicles Proposed Rule Notice of Hearing 2025-04-15T04:00:00Z 2025 4 2025-04-15T04:00:00Z   2025-04-17T13:14:08Z 2025-06377 0 0 0900006486a927d1
IRS-2025-0017-0007 IRS Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24) IRS-2025-0017 Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Technical Correction Proposed Rule Correction 2025-03-24T04:00:00Z 2025 3 2025-03-24T04:00:00Z   2025-03-28T18:13:11Z 2025-04757 0 0 0900006486a29034
IRS-2024-0049-0041 IRS Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23) IRS-2024-0049 Hearings, Meetings, Proceedings, etc.: Section 30C Alternative Fuel Vehicle Refueling Property Credit; Cancellation Proposed Rule Notice of Hearing 2025-02-14T05:00:00Z 2025 2 2025-02-14T05:00:00Z   2025-02-19T12:46:58Z 2025-02606 0 0 0900006486958dbd
IRS-2024-0054-0005 IRS Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24) IRS-2024-0054 Hearings, Meetings, Proceedings, etc.: Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K Proposed Rule Public Hearing 2025-02-05T05:00:00Z 2025 2 2025-02-05T05:00:00Z   2025-02-05T17:22:54Z 2025-02251 0 0 09000064869336c6
IRS-2025-0016-0001 IRS Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-118988-22) IRS-2025-0016 Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-01-16T05:00:00Z 2025 1 2025-01-16T05:00:00Z 2025-03-18T03:59:59Z 2025-11-19T10:00:06Z 2025-00728 1 0 09000064868c9efc
IRS-2025-0017-0001 IRS Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24) IRS-2025-0017 Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-01-16T05:00:00Z 2025 1 2025-01-16T05:00:00Z 2025-03-18T03:59:59Z 2025-07-22T09:00:12Z 2025-00321 1 0 09000064868c9d94
IRS-2025-0015-0001 IRS Multi-Year Reporting Requirements for Corporate Separations and Related Transactions (REG-116085-23) IRS-2025-0015 Multi-Year Reporting Requirements for Corporate Separations and Related Transactions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-01-16T05:00:00Z 2025 1 2025-01-16T05:00:00Z 2025-03-18T03:59:59Z 2025-02-23T02:00:49Z 2025-00312 1 0 09000064868c9ef7
IRS-2025-0006-0001 IRS Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions (REG-107895-24) IRS-2025-0006 Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-01-14T05:00:00Z 2025 1 2025-01-14T05:00:00Z 2025-04-15T03:59:59Z 2025-04-14T01:00:25Z 2025-00186 1 0 09000064868bb3e0
IRS-2025-0004-0001 IRS Source of Income From Cloud Transactions (REG-107420-24) IRS-2025-0004 Source of Income from Cloud Transactions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-01-14T05:00:00Z 2025 1 2025-01-14T05:00:00Z 2025-04-15T03:59:59Z 2025-08-08T09:01:25Z 2024-31373 1 0 09000064868bb2b0
IRS-2025-0007-0001 IRS Automatic Enrollment Requirements Under Section 414A (REG-100669-24) IRS-2025-0007 Automatic Enrollment Requirements under Section 414A Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-01-14T05:00:00Z 2025 1 2025-01-14T05:00:00Z 2025-03-18T03:59:59Z 2025-04-03T01:00:25Z 2025-00501 1 0 09000064868bb429
IRS-2025-0005-0001 IRS Section 45W Credit for Qualified Commercial Clean Vehicles (REG-123525-23) IRS-2025-0005 Credit for Qualified Commercial Clean Vehicles Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-01-14T05:00:00Z 2025 1 2025-01-14T05:00:00Z 2025-03-18T03:59:59Z 2025-11-20T10:00:14Z 2025-00256 1 0 09000064868bb331
IRS-2025-0003-0001 IRS Catch-Up Contributions (REG-101268-24) IRS-2025-0003 Catch-Up Contributions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-01-13T05:00:00Z 2025 1 2025-01-13T05:00:00Z 2025-03-15T03:59:59Z 2025-07-02T09:00:32Z 2025-00350 1 0 09000064868b6756
IRS-2024-0049-0040 IRS Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23) IRS-2024-0049 Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing Proposed Rule Notice of Hearing 2025-01-06T05:00:00Z 2025 1 2025-01-06T05:00:00Z   2025-01-06T15:03:34Z 2024-31233 0 0 090000648689e9fe
IRS-2025-0001-0001 IRS Excise Tax on Designated Drugs (REG-115560-23) IRS-2025-0001 Excise Tax on Designated Drugs Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-01-02T05:00:00Z 2025 1 2025-01-02T05:00:00Z 2025-03-04T04:59:59Z 2025-03-04T02:00:53Z   1 0 0900006486898751
IRS-2025-0001-0002 IRS Excise Tax on Designated Drugs (REG-115560-23) IRS-2025-0001 Excise Tax on Designated Drugs Proposed Rule   2025-01-02T00:00:00Z 2025 1     2025-01-02T16:27:48Z   0 1 0900006486898854

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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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