{"source":"reg-tax","note":"Free 5-item preview. The full feed is $0.05/call at GET /v1/reg-tax/changes.","question":"Which final or proposed federal rules affecting federal tax rules & guidance (tax, internal revenue, deduction, credit, withholding) were published since T, and which carry compliance obligations?","sample":[{"source":"reg-tax","entityId":"fedreg:2026-13656","type":"proposed_rule","title":"Medicare Program: Hospital Outpatient Prospective Payment and Ambulatory Surgical Center Payment Systems; and Quality Reporting Programs; Including the Hospital Outpatient Quality Reporting Program a…","summary":"This proposed rule would revise the Medicare Hospital Outpatient Prospective Payment System (OPPS) and the Medicare Ambulatory Surgical Center (ASC) payment system for calendar year 2027 based on our continuing experience with these systems. We also describe the changes to the amounts and factors used to determine the payment rates for Medicare services paid under the OPPS and those paid under the ASC payment systems. In addition, this proposed rule would update and refine the requirements for the Hospital Outpatient Quality Reporting Program and the Ambulatory Surgical Center Quality Reporti…","significance":6,"detectedAt":"2026-07-16T20:33:12.246Z","effectiveDate":null,"sourceUrl":"https://www.federalregister.gov/documents/2026/07/07/2026-13656/medicare-program-hospital-outpatient-prospective-payment-and-ambulatory-surgical-center-payment","detail":{"documentNumber":"2026-13656","documentType":"Proposed Rule","agencies":"Health and Human Services Department, Centers for Medicare & Medicaid Services","publicationDate":"2026-07-07","vertical":"reg-tax"}},{"source":"reg-tax","entityId":"fedreg:2026-13851","type":"final_rule","title":"Charitable Remainder Annuity Trust Listed Transaction","summary":"This document contains final regulations that identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and certain participants in these listed transactions are required to file disclosures with the IRS and will be subject to penalties for failure to disclose. The final regulations affect participants in these transactions as well as material advisors but provide that certain organizations whose only role or interest in the transaction is as a charitable remainderm…","significance":8,"detectedAt":"2026-07-16T20:33:12.246Z","effectiveDate":"2026-07-09","sourceUrl":"https://www.federalregister.gov/documents/2026/07/09/2026-13851/charitable-remainder-annuity-trust-listed-transaction","detail":{"documentNumber":"2026-13851","documentType":"Rule","agencies":"Treasury Department, Internal Revenue Service","publicationDate":"2026-07-09","vertical":"reg-tax"}},{"source":"reg-tax","entityId":"fedreg:2026-10841","type":"proposed_rule","title":"Income of Foreign Governments and of International Organizations","summary":"This document contains proposed regulations regarding the applicability dates of proposed rules relating to the taxation of the income of foreign governments from investment in the United States. This document also withdraws a portion of the proposed regulations published on December 15, 2025, relating to applicability dates.","significance":4,"detectedAt":"2026-07-15T20:14:36.748Z","effectiveDate":null,"sourceUrl":"https://www.federalregister.gov/documents/2026/06/01/2026-10841/income-of-foreign-governments-and-of-international-organizations","detail":{"documentNumber":"2026-10841","documentType":"Proposed Rule","agencies":"Treasury Department, Internal Revenue Service","publicationDate":"2026-06-01","vertical":"reg-tax"}},{"source":"reg-tax","entityId":"fedreg:2026-10963","type":"proposed_rule","title":"Estate Tax Closing Letter User Fee Update","summary":"This document contains proposed regulations amending the current regulations to increase the amount of the user fee imposed on authorized persons requesting the issuance of an estate tax closing letter. The Independent Offices Appropriations Act of 1952 authorizes charging user fees in appropriate circumstances. The proposed regulations would affect persons who request an estate tax closing letter.","significance":4,"detectedAt":"2026-07-15T20:14:36.748Z","effectiveDate":null,"sourceUrl":"https://www.federalregister.gov/documents/2026/06/02/2026-10963/estate-tax-closing-letter-user-fee-update","detail":{"documentNumber":"2026-10963","documentType":"Proposed Rule","agencies":"Treasury Department, Internal Revenue Service","publicationDate":"2026-06-02","vertical":"reg-tax"}},{"source":"reg-tax","entityId":"fedreg:2026-11102","type":"proposed_rule","title":"Guidance on Tax-Exempt Refunding Bonds; Hearing","summary":"This document contains proposed regulations that would update certain arbitrage rules and definitions applicable to tax-exempt and other tax-advantaged bonds by clarifying the time and manner for requesting refunds of overpayment of rebate to the United States, the special transition rule for transferred proceeds, the limitation on allocations to expenditures, and the IRS address for filing defeasance notices. These proposed regulations would also revise the provision addressing certain perpetual State guarantee funds, the definition of tax-exempt bond, and the definition of refunding issue. …","significance":4,"detectedAt":"2026-07-15T20:14:36.748Z","effectiveDate":null,"sourceUrl":"https://www.federalregister.gov/documents/2026/06/03/2026-11102/guidance-on-tax-exempt-refunding-bonds-hearing","detail":{"documentNumber":"2026-11102","documentType":"Proposed Rule","agencies":"Treasury Department, Internal Revenue Service","publicationDate":"2026-06-03","vertical":"reg-tax"}}]}