Government ContextGovernment Context
ActivityRulesGrantsPress releasesHearingsBills
ViewsAgenciesTopicsOrganizationsCommitteesLegislators
PricingLog inCreate account

Archived documents

Documents past their public comment period for IRS.

Most commentedMost recentNet support
IRS ▾
All agenciesACF (8)ACUS (1)AMS (9)APHIS (9)ARTS (2)ATBCB (1)ATF (8)ATR (1)BIS (2)BLM (2)BOEM (8)BSEE (4)CDC (17)CFPB (5)CFTC (12)CMS (31)CNCS (5)COLC (2)CPPBSD (9)CPSC (6)DARS (7)DEA (19)DHS (1)DOD (27)DOE (8)DOI (4)DOJ (3)DOL (14)DOS (10)DOT (20)EBSA (8)ED (20)EEOC (1)EERE (2)EIA (1)EOIR (1)EPA (108)ETA (1)FAA (81)FAR (10)FAS (1)FCA (1)FCC (34)FCIC (1)FDA (145)FDIC (5)FEMA (2)FERC (16)FHFA (2)FHWA (12)
IRSNotice

Notice 2025-70

2,433 comments

Net support -3% across analyzed comments

Top issues in comments

  • School choice
  • Public school funding
  • School transparency and equity
Read the record →Closes Dec 27
IRSNPRM

Section 45Z Clean Fuel Production Credit

525 comments

Net support +70% across analyzed comments

Top issues in comments

  • Support for 45z rules
  • Carbon intensity (ci) methodologies
  • Lifecycle modeling and credit certainty
Read the record →
IRSProposed Rule

Taxes on Taxable Distributions from Donor Advised Funds under Section 4966

162 comments

Net support -58% across analyzed comments

Top issues in comments

  • Donor advisor definition
  • Impact on community foundations
  • Donor advisor regulations
Read the record →Closes Feb 16
IRSNotice

Notice 2026-23

149 comments

Net support +95% across analyzed comments

Top issues in comments

  • Carbon capture tax credit
  • Fuel excise tax pto
  • Corporate alternative minimum tax
Read the record →Closes May 30
IRSNotice

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)

79 comments · 73 awaiting analysis

Net support +67% across analyzed comments

Top issues in comments

  • 15-percent-of-debt test interpretation
  • Nuclear supply chain compliance
Read the record →Closes Mar 31
IRSNPRM

Trump Accounts (REG-117270-25)

64 comments · 2 awaiting analysis

Net support +82% across analyzed comments

Top issues in comments

  • Trump account administration
  • Program complexity and equity
  • Private sector partnerships
Read the record →Closes May 9
IRSNPRM

Extension and Modification of Limitation on Wagering Losses: Increase in Threshold for Requiring Information Reporting with Respect to Certain Payees

44 comments · 1 awaiting analysis

Net support -44% across analyzed comments

Top issues in comments

  • Wagering loss deduction limitation
  • Taxation of losses
  • Phantom income
Read the record →Closes Jun 17
IRSProposed Rule

Corporate Alternative Minimum Tax Applicable After 2022

34 comments · 9 awaiting analysis

Net support +20% across analyzed comments

Top issues in comments

  • Corporate alternative minimum tax (camt)
  • Partnership reporting and compliance
  • Accounting principle change adjustments
Read the record →Closes Jan 17
IRSNPRM

Excise Tax on Remittance Transfers

18 comments

Net support 0% across analyzed comments

Top issues in comments

  • Definition of remittance transfer
  • Military personnel exemption
  • Provider-level tax adjustment mechanism
Read the record →
IRSNotice

Notice 2026-4

8 comments

Net support +25% across analyzed comments

Top issues in comments

  • Electronic payee statements
  • Procedural and statutory compliance
Read the record →Closes May 24
IRSNPRM

Guidance: Tax-Exempt Refunding Bonds

6 comments

Net support -67% across analyzed comments

Top issues in comments

  • Cash outlay rule interpretation
Read the record →Closes May 12
IRSNotice

Notice 2026-32

3 comments

Net support +33% across analyzed comments

Top issues in comments

  • Nonbank trustee fiduciary standards
Read the record →Closes Jul 21