{"database": "openregs", "table": "documents", "is_view": false, "human_description_en": "where agency_id = \"IRS\" and document_type = \"Proposed Rule\" sorted by posted_date descending", "rows": [["IRS-2026-0331-0001", "IRS", "IRS-2026-0331", "Guidance: Tax-Exempt Refunding Bonds", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-03-12T04:00:00Z", 2026, 3, "2026-03-12T04:00:00Z", "2026-05-12T03:59:59Z", "2026-03-12T19:56:32Z", "2026-04798", 1, 0, "09000064b920b742"], ["IRS-2026-0298-0001", "IRS", "IRS-2026-0298", "Trump Accounts (REG-117270-25)", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-03-09T04:00:00Z", 2026, 3, "2026-03-09T04:00:00Z", "2026-05-09T03:59:59Z", "2026-03-13T09:00:25Z", "2026-04533", 1, 0, "09000064b920083a"], ["IRS-2026-0299-0001", "IRS", "IRS-2026-0299", "Trump Accounts Contribution Pilot Program (REG-117002-25)", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-03-09T04:00:00Z", 2026, 3, "2026-03-09T04:00:00Z", "2026-04-09T03:59:59Z", "2026-03-10T21:04:29Z", "2026-04534", 1, 0, "09000064b91f9925"], ["IRS-2026-0266-0001", "IRS", "IRS-2026-0266", "Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-03-06T05:00:00Z", 2026, 3, "2026-03-06T05:00:00Z", "2026-05-06T03:59:59Z", "2026-03-08T09:00:05Z", "2026-04431", 1, 0, "09000064b91f848e"], ["IRS-2026-0265-0001", "IRS", "IRS-2026-0265", "Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-03-06T05:00:00Z", 2026, 3, "2026-03-06T05:00:00Z", "2026-04-07T03:59:59Z", "2026-03-10T09:00:14Z", "2026-04432", 1, 0, "09000064b91f841a"], ["IRS-2025-0565-0002", "IRS", "IRS-2025-0565", "Transparency in Coverage", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-02-25T05:00:00Z", 2026, 2, "2026-02-25T05:00:00Z", "2026-02-25T04:59:59Z", "2026-02-25T22:45:47Z", "2026-03798", 0, 0, "09000064b91d5d26"], ["IRS-2025-0533-0004", "IRS", "IRS-2025-0533", "Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service", "Proposed Rule", "Correction", "2026-02-13T05:00:00Z", 2026, 2, "2026-02-13T05:00:00Z", null, "2026-02-13T22:07:42Z", "C1-2025-22825", 0, 0, "09000064b91aa73a"], ["IRS-2026-0133-0001", "IRS", "IRS-2026-0133", "Section 45Z Clean Fuel Production Credit", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-02-04T05:00:00Z", 2026, 2, "2026-02-04T05:00:00Z", "2026-04-07T03:59:59Z", "2026-03-14T09:00:09Z", "2026-02246", 1, 0, "09000064b919012a"], ["IRS-2026-0034-0001", "IRS", "IRS-2026-0034", "Backup Withholding on Third Party Network Transactions", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-01-09T05:00:00Z", 2026, 1, "2026-01-09T05:00:00Z", "2026-03-11T03:59:59Z", "2026-03-10T21:04:30Z", "2026-00254", 1, 0, "09000064b9120368"], ["IRS-2026-0002-0002", "IRS", "IRS-2026-0002", "REG-103430-24 NPRM", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-01-02T05:00:00Z", 2026, 1, "2026-01-02T05:00:00Z", "2026-03-04T04:59:59Z", "2026-01-31T13:13:01Z", null, 1, 0, "09000064b9115a01"], ["IRS-2026-0001-0002", "IRS", "IRS-2026-0001", "REG-113515-25 NPRM NOH", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-01-02T05:00:00Z", 2026, 1, "2026-01-02T05:00:00Z", "2026-02-03T04:59:59Z", "2026-02-20T20:29:58Z", null, 1, 0, "09000064b9115a27"], ["IRS-2026-0001-0001", "IRS", "IRS-2026-0001", "Car Loan Interest Deduction", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-01-02T05:00:00Z", 2026, 1, "2026-01-02T05:00:00Z", "2026-02-03T04:59:59Z", "2026-02-28T10:00:12Z", "2025-24154", 0, 0, "09000064b9114fb8"], ["IRS-2026-0002-0001", "IRS", "IRS-2026-0002", "Branded Prescription Drug Fee Regulations", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2026-01-02T05:00:00Z", 2026, 1, "2026-01-02T05:00:00Z", "2026-03-04T04:59:59Z", "2026-03-04T10:00:17Z", "2025-24153", 0, 0, "09000064b911590a"], ["IRS-2025-0565-0001", "IRS", "IRS-2025-0565", "Transparency in Coverage", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-12-23T05:00:00Z", 2025, 12, "2025-12-23T05:00:00Z", "2025-12-23T04:59:59Z", "2025-12-23T21:45:12Z", "2025-23693", 0, 0, "09000064b91065e0"], ["IRS-2013-0022-0008", "IRS", "IRS-2013-0022", "Relief from Joint and Several Liability", "Proposed Rule", "Withdrawal", "2025-12-15T05:00:00Z", 2025, 12, "2025-12-15T05:00:00Z", null, "2025-12-15T22:08:46Z", "2025-22788", 0, 0, "09000064b90d341b"], ["IRS-2015-0054-0009", "IRS", "IRS-2015-0054", "Relief from Joint and Several Liability", "Proposed Rule", "Withdrawal", "2025-12-15T05:00:00Z", 2025, 12, "2025-12-15T05:00:00Z", null, "2025-12-15T22:10:03Z", "2025-22788", 0, 0, "09000064b90d361a"], ["IRS-2025-0532-0001", "IRS", "IRS-2025-0532", "Income of Foreign Governments and of International Organizations", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-12-15T05:00:00Z", 2025, 12, "2025-12-15T05:00:00Z", "2026-02-14T04:59:59Z", "2026-02-14T13:16:58Z", "2025-22775", 0, 0, "09000064b90d3418"], ["IRS-2015-0054-0008", "IRS", "IRS-2015-0054", "Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service", "Proposed Rule", null, "2025-12-15T05:00:00Z", 2025, 12, null, null, "2025-12-15T22:02:51Z", null, 0, 1, "09000064b90d0bab"], ["IRS-2013-0022-0007", "IRS", "IRS-2013-0022", "Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service", "Proposed Rule", null, "2025-12-15T05:00:00Z", 2025, 12, null, null, "2025-12-15T22:02:01Z", null, 0, 1, "09000064b90d32cd"], ["IRS-2025-0533-0001", "IRS", "IRS-2025-0533", "Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-12-15T05:00:00Z", 2025, 12, "2025-12-15T05:00:00Z", "2026-01-15T04:59:59Z", "2026-01-17T13:21:34Z", "2025-22825", 0, 0, "09000064b90d0bac"], ["IRS-2012-0010-0009", "IRS", "IRS-2012-0010", "Furnishing Identifying Number of Tax Return Preparer; Withdrawal", "Proposed Rule", "Withdrawal", "2025-11-28T05:00:00Z", 2025, 11, "2025-11-28T05:00:00Z", null, "2025-12-02T20:34:39Z", "2025-21581", 0, 0, "09000064b90a1ecc"], ["IRS-2025-0235-0322", "IRS", "IRS-2025-0235", "Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips", "Proposed Rule", "Notice of Hearing", "2025-10-23T04:00:00Z", 2025, 10, "2025-10-23T04:00:00Z", null, "2025-11-13T21:57:41Z", "2025-19634", 0, 0, "09000064b9041f12"], ["IRS-2025-0334-0001", "IRS", "IRS-2025-0334", "Domestically Controlled Qualified Investment Entities", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-10-21T04:00:00Z", 2025, 10, "2025-10-21T04:00:00Z", "2025-12-23T04:59:59Z", "2025-12-22T10:00:16Z", "2025-19625", 1, 0, "09000064b9041f0a"], ["IRS-2025-0015-0003", "IRS", "IRS-2025-0015", "Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal", "Proposed Rule", "Withdrawal", "2025-10-01T04:00:00Z", 2025, 10, "2025-10-01T04:00:00Z", null, "2025-10-01T17:26:11Z", "2025-19018", 0, 0, "09000064b8fecb81"], ["IRS-2024-0058-0021", "IRS", "IRS-2024-0058", "Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation", "Proposed Rule", "Notice of Hearing", "2025-09-30T04:00:00Z", 2025, 9, "2025-09-30T04:00:00Z", null, "2025-10-01T17:19:40Z", "2025-18984", 0, 0, "09000064b8fe7d5f"], ["IRS-2025-0301-0001", "IRS", "IRS-2025-0301", "Preparer Tax Identification Number User Fee Update", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-09-30T04:00:00Z", 2025, 9, "2025-09-30T04:00:00Z", "2025-10-31T03:59:59Z", "2025-10-31T09:00:11Z", "2025-19037", 1, 0, "09000064b8fe7a5d"], ["IRS-2025-0017-0010", "IRS", "IRS-2025-0017", "Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal", "Proposed Rule", "Withdrawal", "2025-09-30T04:00:00Z", 2025, 9, "2025-09-30T04:00:00Z", null, "2025-10-01T17:21:20Z", "2025-19018", 0, 0, "09000064b8fe793a"], ["IRS-2025-0235-0001", "IRS", "IRS-2025-0235", "Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-09-22T04:00:00Z", 2025, 9, "2025-09-22T04:00:00Z", "2025-10-23T03:59:59Z", "2025-12-12T10:00:13Z", "2025-18278", 0, 0, "09000064b8fd1718"], ["IRS-2024-0058-0017", "IRS", "IRS-2024-0058", "Previously Taxed Earnings and Profits and Related Basis Adjustments: Hearing", "Proposed Rule", "Notice of Hearing", "2025-09-08T04:00:00Z", 2025, 9, "2025-09-08T04:00:00Z", "2025-09-23T03:59:59Z", "2025-09-23T09:00:35Z", "2025-17204", 0, 0, "09000064b8f529e6"], ["IRS-2018-0009-0002", "IRS", "IRS-2018-0009", "Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal", "Proposed Rule", "Withdrawal", "2025-09-03T04:00:00Z", 2025, 9, "2025-09-03T04:00:00Z", null, "2025-09-03T16:56:17Z", "2025-16866", 0, 0, "09000064b8f38d46"], ["IRS-2025-0169-0001", "IRS", "IRS-2025-0169", "Returns Relating to Sales or Exchanges of Certain Partnership Interests", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-08-19T04:00:00Z", 2025, 8, "2025-08-19T04:00:00Z", "2025-09-19T03:59:59Z", "2025-09-19T09:01:21Z", "2025-15750", 1, 0, "09000064b8f07256"], ["IRS-2025-0103-0001", "IRS", "IRS-2025-0103", "Determination: Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-08-06T04:00:00Z", 2025, 8, "2025-08-06T04:00:00Z", "2025-11-05T04:59:59Z", "2026-03-09T09:00:25Z", "2025-14883", 1, 0, "09000064b8ee52f9"], ["IRS-2019-0040-0036", "IRS", "IRS-2019-0040", "Regulations under Section 382(h) Related to Built-In Gain and Loss; Withdrawal", "Proposed Rule", "Withdrawal", "2025-07-02T04:00:00Z", 2025, 7, "2025-07-02T04:00:00Z", null, "2025-07-03T18:33:48Z", "2025-12193", 0, 0, "09000064b8e4b420"], ["IRS-2025-0059-0005", "IRS", "IRS-2025-0059", "Estate Tax Closing Letter User Fee Update", "Proposed Rule", "Correction", "2025-06-24T04:00:00Z", 2025, 6, "2025-06-24T04:00:00Z", null, "2025-06-24T17:23:50Z", "C1-2025-08929", 0, 0, "09000064b8e295bd"], ["IRS-2025-0004-0015", "IRS", "IRS-2025-0004", "Hearings, Meetings, Proceedings, etc.: Source of Income from Cloud Transactions", "Proposed Rule", "Notice of Hearing", "2025-06-03T04:00:00Z", 2025, 6, "2025-06-03T04:00:00Z", "2025-06-18T03:59:59Z", "2025-06-19T09:00:15Z", "2025-09981", 0, 0, "09000064b8dd40cb"], ["IRS_FRDOC_0001-2324", "IRS", "IRS_FRDOC_0001", "Request for Information: Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule", "Proposed Rule", "Request for Comment", "2025-06-02T04:00:00Z", 2025, 6, "2025-06-02T04:00:00Z", "2025-06-02T03:59:59Z", "2025-06-06T16:29:30Z", "2025-09858", 0, 0, "09000064b8dceb25"], ["IRS-2025-0059-0001", "IRS", "IRS-2025-0059", "Estate Tax Closing Letter User Fee Update", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-05-20T04:00:00Z", 2025, 5, "2025-05-20T04:00:00Z", "2025-07-22T03:59:59Z", "2025-10-11T14:14:05Z", "2025-08929", 0, 0, "09000064b8d8f4ae"], ["IRS-2024-0058-0010", "IRS", "IRS-2024-0058", "Previously Taxed Earnings and Profits and Related Basis Adjustments", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-05-16T00:00:00Z", 2025, 5, "2025-05-16T00:00:00Z", null, "2025-05-21T21:58:47Z", "2025-08743", 0, 0, "09000064b8d62a5c"], ["IRS-2025-0005-0022", "IRS", "IRS-2025-0005", "Section 45W Credit for Qualified Commercial Clean Vehicles", "Proposed Rule", "Notice of Hearing", "2025-04-15T04:00:00Z", 2025, 4, "2025-04-15T04:00:00Z", null, "2025-04-17T13:14:08Z", "2025-06377", 0, 0, "0900006486a927d1"], ["IRS-2025-0017-0007", "IRS", "IRS-2025-0017", "Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Technical Correction", "Proposed Rule", "Correction", "2025-03-24T04:00:00Z", 2025, 3, "2025-03-24T04:00:00Z", null, "2025-03-28T18:13:11Z", "2025-04757", 0, 0, "0900006486a29034"], ["IRS-2024-0049-0041", "IRS", "IRS-2024-0049", "Hearings, Meetings, Proceedings, etc.: Section 30C Alternative Fuel Vehicle Refueling Property Credit; Cancellation", "Proposed Rule", "Notice of Hearing", "2025-02-14T05:00:00Z", 2025, 2, "2025-02-14T05:00:00Z", null, "2025-02-19T12:46:58Z", "2025-02606", 0, 0, "0900006486958dbd"], ["IRS-2024-0054-0005", "IRS", "IRS-2024-0054", "Hearings, Meetings, Proceedings, etc.: Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K", "Proposed Rule", "Public Hearing", "2025-02-05T05:00:00Z", 2025, 2, "2025-02-05T05:00:00Z", null, "2025-02-05T17:22:54Z", "2025-02251", 0, 0, "09000064869336c6"], ["IRS-2025-0016-0001", "IRS", "IRS-2025-0016", "Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-01-16T05:00:00Z", 2025, 1, "2025-01-16T05:00:00Z", "2025-03-18T03:59:59Z", "2025-11-19T10:00:06Z", "2025-00728", 1, 0, "09000064868c9efc"], ["IRS-2025-0017-0001", "IRS", "IRS-2025-0017", "Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-01-16T05:00:00Z", 2025, 1, "2025-01-16T05:00:00Z", "2025-03-18T03:59:59Z", "2025-07-22T09:00:12Z", "2025-00321", 1, 0, "09000064868c9d94"], ["IRS-2025-0015-0001", "IRS", "IRS-2025-0015", "Multi-Year Reporting Requirements for Corporate Separations and Related Transactions", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-01-16T05:00:00Z", 2025, 1, "2025-01-16T05:00:00Z", "2025-03-18T03:59:59Z", "2025-02-23T02:00:49Z", "2025-00312", 1, 0, "09000064868c9ef7"], ["IRS-2025-0006-0001", "IRS", "IRS-2025-0006", "Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-01-14T05:00:00Z", 2025, 1, "2025-01-14T05:00:00Z", "2025-04-15T03:59:59Z", "2025-04-14T01:00:25Z", "2025-00186", 1, 0, "09000064868bb3e0"], ["IRS-2025-0004-0001", "IRS", "IRS-2025-0004", "Source of Income from Cloud Transactions", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-01-14T05:00:00Z", 2025, 1, "2025-01-14T05:00:00Z", "2025-04-15T03:59:59Z", "2025-08-08T09:01:25Z", "2024-31373", 1, 0, "09000064868bb2b0"], ["IRS-2025-0007-0001", "IRS", "IRS-2025-0007", "Automatic Enrollment Requirements under Section 414A", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-01-14T05:00:00Z", 2025, 1, "2025-01-14T05:00:00Z", "2025-03-18T03:59:59Z", "2025-04-03T01:00:25Z", "2025-00501", 1, 0, "09000064868bb429"], ["IRS-2025-0005-0001", "IRS", "IRS-2025-0005", "Credit for Qualified Commercial Clean Vehicles", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-01-14T05:00:00Z", 2025, 1, "2025-01-14T05:00:00Z", "2025-03-18T03:59:59Z", "2025-11-20T10:00:14Z", "2025-00256", 1, 0, "09000064868bb331"], ["IRS-2025-0003-0001", "IRS", "IRS-2025-0003", "Catch-Up Contributions", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-01-13T05:00:00Z", 2025, 1, "2025-01-13T05:00:00Z", "2025-03-15T03:59:59Z", "2025-07-02T09:00:32Z", "2025-00350", 1, 0, "09000064868b6756"], ["IRS-2024-0049-0040", "IRS", "IRS-2024-0049", "Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing", "Proposed Rule", "Notice of Hearing", "2025-01-06T05:00:00Z", 2025, 1, "2025-01-06T05:00:00Z", null, "2025-01-06T15:03:34Z", "2024-31233", 0, 0, "090000648689e9fe"], ["IRS-2025-0001-0001", "IRS", "IRS-2025-0001", "Excise Tax on Designated Drugs", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2025-01-02T05:00:00Z", 2025, 1, "2025-01-02T05:00:00Z", "2025-03-04T04:59:59Z", "2025-03-04T02:00:53Z", null, 1, 0, "0900006486898751"], ["IRS-2025-0001-0002", "IRS", "IRS-2025-0001", "Excise Tax on Designated Drugs", "Proposed Rule", null, "2025-01-02T00:00:00Z", 2025, 1, null, null, "2025-01-02T16:27:48Z", null, 0, 1, "0900006486898854"], ["IRS-2024-0064-0001", "IRS", "IRS-2024-0064", "Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-12-30T05:00:00Z", 2024, 12, "2024-12-30T05:00:00Z", "2025-04-01T03:59:59Z", "2025-04-01T01:00:37Z", "2024-29481", 0, 0, "09000064868952b3"], ["IRS-2023-0006-0020", "IRS", "IRS-2023-0006", "Coverage of Certain Preventive Services under the Affordable Care Act", "Proposed Rule", "Withdrawal", "2024-12-30T05:00:00Z", 2024, 12, "2024-12-30T05:00:00Z", null, "2024-12-30T13:54:17Z", "2024-31239", 0, 0, "090000648689506d"], ["IRS-2024-0046-0027", "IRS", "IRS-2024-0046", "Corporate Alternative Minimum Tax Applicable after 2022; Technical Correction", "Proposed Rule", "Correction", "2024-12-26T05:00:00Z", 2024, 12, "2024-12-26T05:00:00Z", null, "2025-01-10T16:42:03Z", "2024-29958", 0, 0, "090000648688c650"], ["IRS-2024-0063-0001", "IRS", "IRS-2024-0063", "REG-116610-20 NPRM NOH Withdrawal of NPRM", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-12-26T05:00:00Z", 2024, 12, "2024-12-26T05:00:00Z", "2025-02-25T04:59:59Z", "2025-03-16T03:40:15Z", null, 0, 0, "090000648688cb2d"], ["IRS-2024-0063-0002", "IRS", "IRS-2024-0063", "Regulations Governing Practice Before the Internal Revenue Service", "Proposed Rule", null, "2024-12-26T05:00:00Z", 2024, 12, "2024-12-26T05:00:00Z", "2025-02-25T04:59:59Z", "2025-07-17T09:00:21Z", "2024-29371", 0, 0, "090000648688baa8"], ["IRS-2024-0059-0002", "IRS", "IRS-2024-0059", "Substantiation Requirements and Qualified Nonpersonal Use Vehicles; Correction", "Proposed Rule", "Correction", "2024-12-23T05:00:00Z", 2024, 12, "2024-12-23T05:00:00Z", null, "2024-12-23T13:54:42Z", "2024-30280", 0, 0, "09000064868869b4"], ["IRS-2024-0054-0002", "IRS", "IRS-2024-0054", "Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correction", "Proposed Rule", "Correction", "2024-12-18T05:00:00Z", 2024, 12, "2024-12-18T05:00:00Z", "2025-01-22T04:59:59Z", "2025-01-14T20:40:20Z", "2024-29653", 0, 0, "090000648687b7c7"], ["IRS-2024-0060-0001", "IRS", "IRS-2024-0060", "Accounting for Disregarded Transactions between a Qualified Business Unit and Its Owner", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-12-11T05:00:00Z", 2024, 12, "2024-12-11T05:00:00Z", "2025-03-12T03:59:59Z", "2025-09-06T09:00:11Z", "2024-28371", 1, 0, "0900006486862151"], ["IRS-2024-0030-0012", "IRS", "IRS-2024-0030", "Hearings, Meetings, Proceedings, etc.: Payment of Tax by Commercially Acceptable Means; Cancellation", "Proposed Rule", "Notice of Hearing", "2024-12-05T05:00:00Z", 2024, 12, "2024-12-05T05:00:00Z", null, "2024-12-05T15:35:46Z", "2024-28462", 0, 0, "0900006486849bb1"], ["IRS-2024-0048-0011", "IRS", "IRS-2024-0048", "Hearings, Meetings, Proceedings, etc.: Definition of the Term `Coverage Month' for Computing the Premium Tax Credit", "Proposed Rule", "Notice of Hearing", "2024-12-04T05:00:00Z", 2024, 12, "2024-12-04T05:00:00Z", null, "2024-12-04T13:16:53Z", "2024-28358", 0, 0, "09000064868487b7"], ["IRS-2024-0046-0012", "IRS", "IRS-2024-0046", "Corporate Alternative Minimum Tax Applicable After 2022", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-12-04T05:00:00Z", 2024, 12, "2024-12-04T05:00:00Z", "2025-01-17T04:59:59Z", "2026-02-20T20:29:45Z", "2024-28217", 1, 0, "09000064868487f8"], ["IRS-2024-0059-0001", "IRS", "IRS-2024-0059", "Substantiation Requirements and Qualified Nonpersonal Use Vehicles", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-12-03T05:00:00Z", 2024, 12, "2024-12-03T05:00:00Z", "2025-03-04T04:59:59Z", "2025-03-04T02:00:55Z", "2024-28040", 1, 0, "0900006486846f30"], ["IRS-2024-0058-0001", "IRS", "IRS-2024-0058", "Previously Taxed Earnings and Profits and Related Basis Adjustments", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-12-02T05:00:00Z", 2024, 12, "2024-12-02T05:00:00Z", "2025-07-15T03:59:59Z", "2025-09-07T09:00:06Z", "2024-27227", 1, 0, "0900006486843dd5"], ["IRS-2024-0054-0001", "IRS", "IRS-2024-0054", "Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-11-20T05:00:00Z", 2024, 11, "2024-11-20T05:00:00Z", "2025-01-22T04:59:59Z", "2026-01-31T12:54:03Z", "2024-26962", 1, 0, "0900006486829fde"], ["IRS-2024-0035-0020", "IRS", "IRS-2024-0035", "Hearings, Meetings, Proceedings, etc.: Dual Consolidated Losses and the Treatment of Certain Disregarded Payments", "Proposed Rule", "Public Hearing", "2024-11-08T05:00:00Z", 2024, 11, "2024-11-08T05:00:00Z", null, "2024-11-12T15:04:35Z", "2024-26030", 0, 0, "0900006486809506"], ["IRS-2024-0053-0001", "IRS", "IRS-2024-0053", "Enhancing Coverage of Preventive Services under the Affordable Care Act", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-10-28T04:00:00Z", 2024, 10, "2024-10-28T04:00:00Z", "2024-10-28T03:59:59Z", "2025-01-16T19:05:18Z", "2024-24675", 0, 0, "09000064867e8808"], ["IRS-2024-0052-0001", "IRS", "IRS-2024-0052", "Energy Efficient Home Improvement Credit", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-10-25T04:00:00Z", 2024, 10, "2024-10-25T04:00:00Z", "2024-12-25T04:59:59Z", "2026-02-14T12:57:27Z", "2024-24110", 1, 0, "09000064867e371b"], ["IRS-2024-0030-0011", "IRS", "IRS-2024-0030", "Hearings, Meetings, Proceedings, etc.: Payment of Tax by Commercially Acceptable Means", "Proposed Rule", "Public Hearing", "2024-10-18T04:00:00Z", 2024, 10, "2024-10-18T04:00:00Z", null, "2024-10-18T13:14:21Z", "2024-23972", 0, 0, "09000064867d7409"], ["IRS-2024-0051-0001", "IRS", "IRS-2024-0051", "Entities Wholly Owned by Indian Tribal Governments", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-10-09T04:00:00Z", 2024, 10, "2024-10-09T04:00:00Z", "2025-01-08T04:59:59Z", "2025-09-19T09:01:16Z", "2024-23142", 1, 0, "09000064867bb8fe"], ["IRS-2024-0045-0005", "IRS", "IRS-2024-0045", "Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program; Correction", "Proposed Rule", "Correction", "2024-09-23T04:00:00Z", 2024, 9, "2024-09-23T04:00:00Z", null, "2024-09-24T12:35:34Z", "2024-21639", 0, 0, "090000648676a02c"], ["IRS-2024-0049-0001", "IRS", "IRS-2024-0049", "Alternative Fuel Vehicle Refueling Property Credit", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-09-19T04:00:00Z", 2024, 9, "2024-09-19T04:00:00Z", "2024-11-19T04:59:59Z", "2025-01-14T20:44:55Z", "2024-20748", 1, 0, "090000648674cc02"], ["IRS-2024-0048-0001", "IRS", "IRS-2024-0048", "Definition of the Term `Coverage Month' for Computing the Premium Tax Credit", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-09-17T04:00:00Z", 2024, 9, "2024-09-17T04:00:00Z", "2024-11-02T03:59:59Z", "2025-01-14T20:45:58Z", "2024-20758", 1, 0, "090000648672f810"], ["IRS-2024-0032-0005", "IRS", "IRS-2024-0032", "Identification of Basket Contract Transactions as Listed Transactions; Hearing Cancellation", "Proposed Rule", "Hearings", "2024-09-17T04:00:00Z", 2024, 9, "2024-09-17T04:00:00Z", null, "2024-09-17T15:43:31Z", "2024-21039", 0, 0, "090000648672f69c"], ["IRS-2024-0047-0001", "IRS", "IRS-2024-0047", "Tribal General Welfare Benefits", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-09-17T04:00:00Z", 2024, 9, "2024-09-17T04:00:00Z", "2024-12-17T04:59:59Z", "2025-02-04T02:01:15Z", "2024-20826", 1, 0, "090000648672f7a0"], ["IRS-2024-0046-0001", "IRS", "IRS-2024-0046", "Corporate Alternative Minimum Tax Applicable after 2022", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-09-13T04:00:00Z", 2024, 9, "2024-09-13T04:00:00Z", "2025-01-17T04:59:59Z", "2026-03-04T10:00:15Z", "2024-20089", 1, 0, "09000064866fa7b4"], ["IRS-2024-0030-0008", "IRS", "IRS-2024-0030", "Payment of Tax by Commercially Acceptable Means", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-09-05T04:00:00Z", 2024, 9, "2024-09-05T04:00:00Z", "2024-09-05T03:59:59Z", "2024-09-05T16:31:09Z", "2024-19854", 0, 0, "09000064866c2b9b"], ["IRS-2024-0036-0003", "IRS", "IRS-2024-0036", "Guidance Regarding Elections Relating to Foreign Currency Gains and Losses; Correction", "Proposed Rule", "Correction", "2024-09-04T04:00:00Z", 2024, 9, "2024-09-04T04:00:00Z", "2024-10-19T03:59:59Z", "2024-09-04T15:24:33Z", "2024-19792", 0, 0, "09000064866bfad5"], ["IRS-2024-0045-0001", "IRS", "IRS-2024-0045", "Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-09-03T04:00:00Z", 2024, 9, "2024-09-03T04:00:00Z", "2024-10-04T03:59:59Z", "2025-11-05T10:00:14Z", "2024-19617", 1, 0, "09000064866bd560"], ["IRS-2024-0035-0003", "IRS", "IRS-2024-0035", "Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Correction", "Proposed Rule", "Correction", "2024-09-03T04:00:00Z", 2024, 9, "2024-09-03T04:00:00Z", null, "2024-09-04T14:57:29Z", "2024-19027", 0, 0, "09000064866bd624"], ["IRS-2024-0036-0002", "IRS", "IRS-2024-0036", "Guidance Regarding Elections Relating to Foreign Currency Gains and Losses", "Proposed Rule", "Correction", "2024-08-30T04:00:00Z", 2024, 8, "2024-08-30T04:00:00Z", null, "2024-08-30T18:42:40Z", "C1-2024-18281", 0, 0, "09000064866b56d8"], ["IRS-2024-0037-0001", "IRS", "IRS-2024-0037", "Qualified Domestic Trust Regulations", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-08-21T04:00:00Z", 2024, 8, "2024-08-21T04:00:00Z", "2024-10-25T03:59:59Z", "2024-11-12T22:40:24Z", "2024-18437", 1, 0, "09000064866596c5"], ["IRS-2024-0036-0001", "IRS", "IRS-2024-0036", "Guidance: Elections Relating to Foreign Currency Gains and Losses", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-08-20T04:00:00Z", 2024, 8, "2024-08-20T04:00:00Z", "2024-10-19T03:59:59Z", "2024-11-12T22:40:19Z", "2024-18281", 1, 0, "09000064866564a8"], ["IRS-2024-0035-0001", "IRS", "IRS-2024-0035", "Dual Consolidated Losses and the Treatment of Certain Disregarded Payments", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-08-07T04:00:00Z", 2024, 8, "2024-08-07T04:00:00Z", "2024-10-08T03:59:59Z", "2025-02-04T02:01:12Z", "2024-16665", 1, 0, "090000648662260a"], ["IRS-2024-0024-0004", "IRS", "IRS-2024-0024", "Interest Capitalization Requirements for Improvements to Designated Property; Correction", "Proposed Rule", "Correction", "2024-07-24T04:00:00Z", 2024, 7, "2024-07-24T04:00:00Z", "2024-07-16T03:59:59Z", "2024-07-24T16:01:46Z", "2024-16214", 0, 0, "0900006486604500"], ["IRS-2024-0028-0002", "IRS", "IRS-2024-0028", "Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest; Correction", "Proposed Rule", "Correction", "2024-07-24T04:00:00Z", 2024, 7, "2024-07-24T04:00:00Z", "2024-08-20T03:59:59Z", "2024-08-21T01:00:56Z", "2024-15719", 0, 0, "0900006486604543"], ["IRS-2024-0033-0001", "IRS", "IRS-2024-0033", "Required Minimum Distributions", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-07-19T04:00:00Z", 2024, 7, "2024-07-19T04:00:00Z", "2024-09-18T03:59:59Z", "2024-11-02T01:01:19Z", "2024-14543", 0, 0, "09000064865fa4f1"], ["IRS-2024-0026-0007", "IRS", "IRS-2024-0026", "Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit; Correction", "Proposed Rule", "Correction", "2024-07-18T04:00:00Z", 2024, 7, "2024-07-18T04:00:00Z", null, "2024-07-18T15:51:42Z", "2024-15718", 0, 0, "09000064865f8333"], ["IRS-2024-0017-0024", "IRS", "IRS-2024-0017", "Excise Tax on Repurchase of Corporate Stock", "Proposed Rule", "Notice of Hearing", "2024-07-18T04:00:00Z", 2024, 7, "2024-07-18T04:00:00Z", "2024-08-10T03:59:59Z", "2026-02-14T12:52:08Z", "2024-15717", 1, 0, "09000064865f7ce8"], ["IRS-2024-0032-0001", "IRS", "IRS-2024-0032", "Identification of Basket Contract Transactions as Listed Transactions", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-07-12T04:00:00Z", 2024, 7, "2024-07-12T04:00:00Z", "2024-09-11T03:59:59Z", "2025-02-03T02:00:50Z", "2024-14787", 1, 0, "09000064865eacb6"], ["IRS-2024-0030-0001", "IRS", "IRS-2024-0030", "Payment of Tax by Commercially Acceptable Means", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-07-02T04:00:00Z", 2024, 7, "2024-07-02T04:00:00Z", "2024-09-25T03:59:59Z", "2024-11-12T22:36:47Z", "2024-14002", 1, 0, "09000064865d6710"], ["IRS-2024-0031-0001", "IRS", "IRS-2024-0031", "Recapture of Interest on Excess Credits under the Families First Act, Coronavirus Aid, Relief, and Economic Security Act Act, and American Rescue Plan Act", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-07-02T04:00:00Z", 2024, 7, "2024-07-02T04:00:00Z", "2024-08-17T03:59:59Z", "2024-08-17T01:00:49Z", "2024-14167", 0, 0, "09000064865d6712"], ["IRS-2024-0012-0003", "IRS", "IRS-2024-0012", "Hearings, Meetings, Proceedings, etc.: Charitable Remainder Annuity Trust Listed Transaction; Cancellation", "Proposed Rule", "Notice of Hearing", "2024-06-20T04:00:00Z", 2024, 6, "2024-06-20T04:00:00Z", null, "2024-06-20T15:54:26Z", "2024-13456", 0, 0, "09000064865c0e95"], ["IRS-2024-0028-0001", "IRS", "IRS-2024-0028", "Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-06-18T04:00:00Z", 2024, 6, "2024-06-18T04:00:00Z", "2024-08-20T03:59:59Z", "2025-02-04T02:01:12Z", "2024-13282", 0, 0, "09000064865bcde4"], ["IRS-2024-0026-0001", "IRS", "IRS-2024-0026", "Clean Electricity Production Credit and Clean Electricity Investment Credit", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-06-03T04:00:00Z", 2024, 6, "2024-06-03T04:00:00Z", "2024-08-03T03:59:59Z", "2024-11-06T17:44:16Z", "2024-11719", 0, 0, "09000064865926fb"], ["IRS-2024-0010-0015", "IRS", "IRS-2024-0010", "Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Hearing Cancellation", "Proposed Rule", "Notice of Hearing", "2024-05-17T04:00:00Z", 2024, 5, "2024-05-17T04:00:00Z", null, "2024-06-25T19:20:19Z", "2024-10996", 0, 0, "090000648656c105"], ["IRS_FRDOC_0001-2213", "IRS", "IRS_FRDOC_0001", "Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities; Correction", "Proposed Rule", "Correction", "2024-05-17T04:00:00Z", 2024, 5, "2024-05-17T04:00:00Z", "2024-04-30T03:59:59Z", "2025-03-20T16:16:58Z", "2024-10871", 0, 0, "090000648656bc74"], ["IRS-2024-0024-0001", "IRS", "IRS-2024-0024", "Interest Capitalization Requirements for Improvements to Designated Property", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2024-05-15T04:00:00Z", 2024, 5, "2024-05-15T04:00:00Z", "2024-07-16T03:59:59Z", "2024-11-12T22:31:56Z", "2024-10579", 1, 0, "0900006486566a5b"]], "truncated": false, "filtered_table_rows_count": 1387, "expanded_columns": [], "expandable_columns": [[{"column": "docket_id", "other_table": "dockets", "other_column": "id"}, "title"]], "columns": ["id", "agency_id", "docket_id", "title", "document_type", "subtype", "posted_date", "posted_year", "posted_month", "comment_start_date", "comment_end_date", "last_modified", "fr_doc_num", "open_for_comment", "withdrawn", "object_id"], "primary_keys": ["id"], "units": {}, "query": {"sql": "select id, agency_id, docket_id, title, document_type, subtype, posted_date, posted_year, posted_month, comment_start_date, comment_end_date, last_modified, fr_doc_num, open_for_comment, withdrawn, object_id from documents where \"agency_id\" = :p0 and \"document_type\" = :p1 order by posted_date desc limit 101", "params": {"p0": "IRS", "p1": "Proposed Rule"}}, "facet_results": {"agency_id": {"name": "agency_id", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule", "results": [{"value": "IRS", "label": "IRS", "count": 1387, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?document_type=Proposed+Rule", "selected": true}], "truncated": false}, "document_type": {"name": "document_type", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule", "results": [{"value": "Proposed Rule", "label": "Proposed Rule", "count": 1387, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS", "selected": true}], "truncated": false}, "posted_year": {"name": "posted_year", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule", "results": [{"value": 2007, "label": 2007, "count": 175, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2007", "selected": false}, {"value": 2008, "label": 2008, "count": 124, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2008", "selected": false}, {"value": 2006, "label": 2006, "count": 98, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2006", "selected": false}, {"value": 2012, "label": 2012, "count": 80, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2012", "selected": false}, {"value": 2011, "label": 2011, "count": 79, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2011", "selected": false}, {"value": 2016, "label": 2016, "count": 77, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2016", "selected": false}, {"value": 2019, "label": 2019, "count": 74, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2019", "selected": false}, {"value": 2024, "label": 2024, "count": 73, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2024", "selected": false}, {"value": 2013, "label": 2013, "count": 67, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2013", "selected": false}, {"value": 2015, "label": 2015, "count": 61, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2015", "selected": false}, {"value": 2023, "label": 2023, "count": 59, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2023", "selected": false}, {"value": 2009, "label": 2009, "count": 56, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2009", "selected": false}, {"value": 2020, "label": 2020, "count": 54, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020", "selected": false}, {"value": 2014, "label": 2014, "count": 47, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2014", "selected": false}, {"value": 2010, "label": 2010, "count": 44, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2010", "selected": false}, {"value": 2005, "label": 2005, "count": 42, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2005", "selected": false}, {"value": 2025, "label": 2025, "count": 40, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2025", "selected": false}, {"value": 2018, "label": 2018, "count": 39, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2018", "selected": false}, {"value": 2022, "label": 2022, "count": 32, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2022", "selected": false}, {"value": 2017, "label": 2017, "count": 30, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2017", "selected": false}, {"value": 2021, "label": 2021, "count": 23, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2021", "selected": false}, {"value": 2026, "label": 2026, "count": 13, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2026", "selected": false}], "truncated": false}}, "suggested_facets": [{"name": "subtype", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&_facet=subtype"}, {"name": "posted_month", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&_facet=posted_month"}, {"name": "open_for_comment", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&_facet=open_for_comment"}, {"name": "withdrawn", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&_facet=withdrawn"}, {"name": "posted_date", "type": "date", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&_facet_date=posted_date"}, {"name": "comment_start_date", "type": "date", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&_facet_date=comment_start_date"}, {"name": "comment_end_date", "type": "date", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&_facet_date=comment_end_date"}, {"name": "last_modified", "type": "date", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&_facet_date=last_modified"}], "next": "2024-05-15T04~3A00~3A00Z,IRS-2024-0024-0001", "next_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&_next=2024-05-15T04~3A00~3A00Z%2CIRS-2024-0024-0001&_sort_desc=posted_date", "private": false, "allow_execute_sql": true, "query_ms": 1550.9280409896746, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}