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Federal regulatory documents currently open for public comment. ⚠ Derive comment deadlines from comment_end_datetime converted to America/New_York, never from comment_end_date, which is mid-correction and may be one day late (DataDawn queue #498).

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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document_type 1

  • Proposed Rule · 11 ✖

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comment_start_date comment_end_date comment_end_datetime ▲ perpetual_docket last_modified fr_doc_num open_for_comment withdrawn object_id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);
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