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Recently active federal rulemakings, soonest-closing first.

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Section 45Z Clean Fuel Production Credit (REG-121244-23)IRSRulemakingCloses Apr 7, 2026
1 document · 509 comments · 225 awaiting analysis
Treatment of Income from Indian Fishing Rights-Related Activity as CompensationIRSRulemaking
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Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15)IRSRulemaking
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Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services (REG-112042-19)IRSRulemaking
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Request for Comments on the Credit for Carbon Oxide Sequestration (Notice 2022-57)IRSNonrulemaking
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Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19)IRSRulemaking
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Federal Independent Dispute Resolution Operations (REG-122319-22)IRSRulemaking
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Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07)IRSRulemaking
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Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) (REG-104194-23)IRSRulemaking
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Section 45X Advanced Manufacturing Production Credit (REG-107423-23)IRSRulemaking
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Public Recommendations Invited on Items to be Included on the 2024-2025 Priority Guidance Plan (Notice 2024-28)IRSNonrulemaking
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Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23)IRSRulemaking
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Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24)IRSRulemaking
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Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22)IRSRulemaking
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Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25)IRSRulemaking
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Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25)IRSRulemaking
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Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25)IRSRulemaking
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Expanded Availability of Health Savings Accounts under the One, Big, Beautiful Bill Act (OBBBA) (Notice 2026-5)IRSNonrulemaking
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Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations (Notice 2025-70)IRSNonrulemaking
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Notice of intent to issue regulations with respect to section 530A Trump accounts (Notice 2025-68)IRSNonrulemaking
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Vinyl Acetate-crotonic Acid Copolymer in a Styrene Solution ((C4H6O2)x-(C4H6O2)y-(C8H8)s; x=99, y=1, s=124)IRSNonrulemaking
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Methyl Methacrylate-ethyl Methacrylate-methacrylic Acid Copolymer in a Styrene Solution ((C5H8O2)x-(C6H10O2)y-(C4H6O2)z-(C8H8)s; x=75.76, y=8.46, z=1, s=168.4)IRSNonrulemaking
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Acrylate Monomer Synthetic Rubber in a Water Emulsion ((C5H8O2)x-(C7H12O2)y-(C6H10O3)z; x=537.29, y=664.03, z=223.59)IRSNonrulemaking
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Car Loan Interest Deduction (REG-113515-25)IRSRulemaking
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Request for Comments on Electronic Furnishing of Certain Payee Statements (Notice 2026-4)IRSNonrulemaking
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Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15)IRSNonrulemaking
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Modifications to Rules for Computing Taxable Income or Loss and Foreign Currency Gain or Loss Under Section 987 (Notice 2026-17)IRSNonrulemaking
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Interim Guidance on Special Depreciation Allowance for Qualified Production Property (Notice 2026-16)IRSNonrulemaking
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Notice of Intent to Issue Regulations Under Section 4960 (Notice 2026-36)IRSNonrulemaking
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Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25)IRSRulemaking
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Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers (REG-105064-25)IRSRulemaking
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Trump Accounts (REG-117270-25)IRSRulemaking
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Trump Accounts Contribution Pilot Program (REG-117002-25)IRSRulemaking
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Guidance on Tax-Exempt Refunding Bonds (REG-117298-21)IRSRulemaking
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Public Recommendations Invited on Items to be Included on the 2026-2027 Priority Guidance Plan (Notice 2026-23).IRSNonrulemaking
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Excise Tax on Remittance Transfers (REG-114499-25)IRSRulemaking
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Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses (REG-113229-25)IRSRulemaking
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Enrolled Agent Special Enrollment Examination User Fee Update (REG-108706-25)IRSRulemaking
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Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel (REG-119294-25)IRSRulemaking
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Excepted Fertility Benefits (REG-118484-25)IRSRulemaking
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Alternative Method for Carrying Broker-Dealers to Comply with Certain Nonbank Trustee Rules (Notice 2026-32)IRSNonrulemaking
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Income of Foreign Governments and of International Organizations (CC-00349656-26)IRSRulemaking
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Estate Tax Closing Letter User Fee Update (REG-103193-26)IRSRulemaking
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Request for Comments on Application of Excise Taxes With Respect to Donor Advised Funds in Certain Situations (Notice 2017-73)IRSNonrulemaking
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Agreements for Payment of Tax Liabilities in Installments.IRSRulemaking
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