documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
- comment_end_date
- A FULL UTC INSTANT, not a calendar date, despite the column name: '2026-08-29T03:59:59Z' is 11:59:59 PM EASTERN on 2026-08-28. Federal comment periods close at 11:59:59 PM Eastern, so the UTC calendar date is ONE DAY LATER than the official deadline on every end-of-day close — 444,689 of the 444,690 populated rows (measured 2026-09-06). Convert to America/New_York before presenting a deadline, and compare with julianday(comment_end_date) > julianday('now'): a plain > datetime('now') is a TEXT comparison between two different formats and keeps already-closed dockets matching for up to ~20 hours. The sibling column on open_comments.documents WAS corrected to an Eastern calendar date (queue #498); this one is unchanged and still an instant — the two databases do not agree on grain. (queue #644)
- comment_start_date
- A FULL UTC INSTANT, not a calendar date, despite the column name — same grain as comment_end_date on this table. Convert to America/New_York before presenting it. (queue #644)
9 rows where docket_id = "IRS-2007-0067" sorted by posted_date descending
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| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IRS-2007-0067-0016 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums: Corrections | Rule | 2014-07-07T04:00:00Z | 2014 | 7 | 2014-07-07T04:00:00Z | 2014-07-08T10:10:30Z | 2014-14989 | 0 | 0 | 090000648179293e | ||
| IRS-2007-0067-0015 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums | Rule | 2014-05-12T04:00:00Z | 2014 | 5 | 2014-05-12T04:00:00Z | 2014-05-13T14:44:25Z | 2014-10849 | 0 | 0 | 09000064816f08f9 | ||
| IRS-2007-0067-0013 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Medical and Accident Insurance Benefits under qualified plans | Other | NA | 2007-12-06T05:00:00Z | 2007 | 12 | 2007-12-06T05:00:00Z | 2014-01-18T17:26:59Z | 0 | 0 | 0900006480371182 | ||
| IRS-2007-0067-0009 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Medical and Accident Insurance Benefits under qualified plans | Other | NA | 2007-11-27T05:00:00Z | 2007 | 11 | 2007-11-27T05:00:00Z | 2014-01-17T21:41:07Z | 0 | 0 | 0900006480369044 | ||
| IRS-2007-0067-0005 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Medical and Accident Insurance Benefits under qualified plans | Other | NA | 2007-11-19T05:00:00Z | 2007 | 11 | 2007-11-19T05:00:00Z | 2014-01-17T21:39:55Z | 0 | 0 | 0900006480365c4b | ||
| IRS-2007-0067-0008 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Medical and Accident Insurance Benefits under qualified plans | Other | NA | 2007-11-19T05:00:00Z | 2007 | 11 | 2007-11-19T05:00:00Z | 2014-01-17T21:41:05Z | 0 | 0 | 0900006480365e06 | ||
| IRS-2007-0067-0003 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Medical & Accident Insurance Benefits under Qualified Plans | Proposed Rule | NPRM | 2007-11-06T05:00:00Z | 2007 | 11 | 2007-11-06T05:00:00Z | 2014-01-18T17:26:50Z | 0 | 0 | 0900006480360966 | ||
| IRS-2007-0067-0002 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Medical and Accident Insurance Benefits Under Qualified Plans; Correction | Proposed Rule | NPRM | 2007-09-26T04:00:00Z | 2007 | 9 | 2007-09-26T04:00:00Z | 2014-01-17T20:40:23Z | E7-18989 | 0 | 0 | 09000064802a07c0 | |
| IRS-2007-0067-0001 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Medical and Accident Insurance Benefits Under Qualified Plans | Proposed Rule | NPRM | 2007-08-20T04:00:00Z | 2007 | 8 | 2007-08-20T04:00:00Z | 2007-11-20T04:59:59Z | 2024-11-08T03:47:40Z | E7-16084 | 1 | 0 | 0900006480278280 |
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CREATE TABLE documents (
id TEXT PRIMARY KEY,
agency_id TEXT,
docket_id TEXT REFERENCES dockets(id),
title TEXT,
document_type TEXT,
subtype TEXT,
posted_date TEXT,
posted_year INTEGER,
posted_month INTEGER,
comment_start_date TEXT,
comment_end_date TEXT,
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_docket ON documents(docket_id);
CREATE INDEX idx_docs_date ON documents(posted_date);
CREATE INDEX idx_docs_year ON documents(posted_year);
CREATE INDEX idx_docs_type ON documents(document_type);
CREATE INDEX idx_docs_frnum ON documents(fr_doc_num);
CREATE INDEX idx_docs_comment_end ON documents(comment_end_date) WHERE comment_end_date IS NOT NULL AND withdrawn = 0;