documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
- perpetual_docket
- 1 = a standing/perpetual docket carrying a sentinel comment-end date (2050 or later; in practice 2099/2100 — agency guidance and exemption dockets that never close). 0 = an ordinary docket with a real deadline. NULL = no end date reported. The site's Open-for-Comment surface EXCLUDES perpetual_docket = 1 by default, so the site count and the bulk dump answer the same question differently: the dump is complete and includes them.
- comment_end_date
- The comment deadline as an Eastern (America/New_York) calendar date — CORRECTED in the 2026-09-06 daily snapshot (DataDawn queue #498): a snapshot whose _metadata row comment_end_date_grain reads 'eastern' carries the Eastern date; the pre-correction snapshots (through 2026-09-05) held the UTC-rolled day, one day LATE on every end-of-day close. Federal comment periods close at 11:59:59 PM Eastern and the source publishes that instant in UTC ('2026-08-26T03:59:59Z' = the 2026-08-25 deadline). Prefer comment_end_datetime for any arithmetic and convert it to America/New_York yourself; never 'subtract a day' from this column.
- comment_end_datetime
- AUTHORITATIVE. The full UTC instant of the comment deadline ('2026-08-26 03:59:59' == 11:59:59 PM Eastern on 2026-08-25). Convert to America/New_York for the official date; prefer this column over comment_end_date for anything computed.
11 rows where agency_id = "IRS" and document_type = "Proposed Rule" sorted by comment_end_datetime descending
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agency_id 1
- IRS · 11 ✖
| id | agency_id | docket_id | title | document_type | subtype | posted_date | posted_year | posted_month | comment_start_date | comment_end_date | comment_end_datetime ▲ | perpetual_docket | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IRS-2026-1354-0001 | IRS | IRS-2026-1354 | Federal Scholarship Tax Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2026-10-02 | 2026 | 10 | 2026-10-02 | 2026-12-01 | 2026-12-02 04:59:59 | 0 | 2026-10-10 09:00:58 | 2026-20277 | 1 | 0 | 09000064b96046d2 |
| IRS-2026-1288-0001 | IRS | IRS-2026-1288 | Election To Pay in Installments Tax on Gain From Certain Farmland Property | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2026-09-29 | 2026 | 9 | 2026-09-29 | 2026-11-30 | 2026-12-01 04:59:59 | 0 | 2026-09-30 09:00:22 | 2026-19888 | 1 | 0 | 09000064b95e9116 |
| IRS-2026-1321-0001 | IRS | IRS-2026-1321 | Trump Accounts | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2026-10-01 | 2026 | 10 | 2026-10-01 | 2026-11-30 | 2026-12-01 04:59:59 | 0 | 2026-10-10 09:00:58 | 2026-20027 | 1 | 0 | 09000064b95fcbb6 |
| IRS-2026-0958-0001 | IRS | IRS-2026-0958 | Foreign Currency Gain or Loss of Controlled Foreign Corporations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2026-08-14 | 2026 | 8 | 2026-08-14 | 2026-11-12 | 2026-11-13 04:59:59 | 0 | 2026-09-07 09:00:18 | 2026-16569 | 1 | 0 | 09000064b945728e |
| IRS-2026-1222-0001 | IRS | IRS-2026-1222 | Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2026-09-11 | 2026 | 9 | 2026-09-11 | 2026-11-10 | 2026-11-11 04:59:59 | 0 | 2026-10-09 09:00:48 | 2026-18645 | 1 | 0 | 09000064b951de02 |
| IRS-2026-1189-0001 | IRS | IRS-2026-1189 | Racial Nondiscrimination in Private Schools | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2026-09-04 | 2026 | 9 | 2026-09-04 | 2026-11-03 | 2026-11-04 04:59:59 | 0 | 2026-10-10 09:00:43 | 2026-18127 | 1 | 0 | 09000064b94cc0fd |
| IRS-2026-1223-0001 | IRS | IRS-2026-1223 | Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2026-09-11 | 2026 | 9 | 2026-09-11 | 2026-10-26 | 2026-10-27 03:59:59 | 0 | 2026-09-29 09:00:26 | 2026-18574 | 1 | 0 | 09000064b951debc |
| IRS-2026-1123-0001 | IRS | IRS-2026-1123 | Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2026-08-26 | 2026 | 8 | 2026-08-26 | 2026-10-26 | 2026-10-27 03:59:59 | 0 | 2026-10-08 09:00:44 | 2026-17365 | 1 | 0 | 09000064b94983da |
| IRS-2026-1090-0001 | IRS | IRS-2026-1090 | Guidance: Eligible Investments for Trump Accounts | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2026-08-21 | 2026 | 8 | 2026-08-21 | 2026-10-20 | 2026-10-21 03:59:59 | 0 | 2026-10-08 09:00:44 | 2026-17123 | 1 | 0 | 09000064b9473728 |
| IRS-2026-1059-0001 | IRS | IRS-2026-1059 | Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2026-08-20 | 2026 | 8 | 2026-08-20 | 2026-10-19 | 2026-10-20 03:59:59 | 0 | 2026-10-01 09:00:18 | 2026-17021 | 1 | 0 | 09000064b946e17a |
| IRS-2026-0991-0001 | IRS | IRS-2026-0991 | Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions are Solely for Contributions Made by Passthrough Entities | Proposed Rule | Advance Notice of Proposed Rulemaking (ANPRM) | 2026-08-17 | 2026 | 8 | 2026-08-17 | 2026-10-16 | 2026-10-17 03:59:59 | 0 | 2026-10-10 09:00:38 | 2026-16769 | 1 | 0 | 09000064b9462de4 |
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CREATE TABLE documents (
id TEXT PRIMARY KEY,
agency_id TEXT,
docket_id TEXT,
title TEXT,
document_type TEXT,
subtype TEXT,
posted_date TEXT,
posted_year INTEGER,
posted_month INTEGER,
comment_start_date TEXT,
comment_end_date TEXT, -- EASTERN calendar date of the close (queue #498 writer
-- fix, 2026-09-05; was the UTC-rolled day AFTER the ET
-- deadline before that). Display-grade only.
comment_end_datetime TEXT, -- full UTC close ("YYYY-MM-DD HH:MM:SS", queue #498):
-- the API expresses the 11:59:59 PM ET deadline as a UTC
-- datetime. AUTHORITATIVE: the predicate, days_left and
-- any timezone-aware render derive from THIS column.
perpetual_docket INTEGER, -- 1 = sentinel end date (queue #464); NULL = no end date
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_comment_end ON documents(comment_end_date);
CREATE INDEX idx_docs_withdrawn ON documents(withdrawn);
CREATE INDEX idx_docs_perpetual ON documents(perpetual_docket);
document_type 1