Archived documents
Documents past their public comment period for Tax Policy & Reform.
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
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
Clarifying Special (Occupational) Tax Payments per Business Activity
192 comments
Net support +96% across analyzed comments
Top issues in comments
- Sot payment structure
- Clarity and consistency
- Single tax principle
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
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
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
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
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
Guidance: Tax-Exempt Refunding Bonds
6 comments
Net support -67% across analyzed comments
Top issues in comments
- Cash outlay rule interpretation
Income of Foreign Governments and of International Organizations
2 comments
Net support 0% across analyzed comments
Top issues in comments
- Presumption of debt as investment
- Qualified partnership interest exception
DAA-0058-2025-0002 Internal Revenue Service Compliance Data Warehouse
1 comment
Net support 0% across analyzed comments
Top issues in comments
- Audit and access logs
Agency Information Collection Activities; Proposals, Submissions, and Approvals: Request to Reissue U.S. Savings Bonds to a Personal Trust
0 comments
Analysis in progress
Top issues in comments