{"description":"Documents matching '\"REG-113229-25\"' and published on or before 10/29/2026","count":2,"total_pages":1,"results":[{"title":"Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses; Hearing","type":"Proposed Rule","abstract":"This document provides a notice of public hearing on the notice of proposed rulemaking (REG-113229-25) published in the Federal Register on April 17, 2026. The proposed regulations contain proposed amendments relating to the dollar thresholds in regulations governing information reporting for payments made in the course of a trade or business and the corresponding backup withholding regulations. The proposed regulations also contain proposed amendments to the regulations governing wagering losses.","document_number":"2026-13370","html_url":"https://www.federalregister.gov/documents/2026/07/02/2026-13370/increase-in-threshold-for-requiring-information-reporting-with-respect-to-certain-payees-extension","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-07-02/pdf/2026-13370.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-13370.pdf?1782909915","publication_date":"2026-07-02","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"subject line of the email must contain the regulation number <span class=\"match\">REG-113229-25</span>) and the language “TESTIFY Telephonically.” For example, the subject line may say: Request to TESTIFY Telephonically at Hearing for <span class=\"match\">REG-113229-25</span>.\n \n \n Individuals who wish to attend the public hearing without testifying must also send an email to \n publichearings@irs.gov \n to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number (<span class=\"match\">REG-113229-25</span>) and the language “ATTEND Hearing Telephonically.” For example"},{"title":"Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses","type":"Proposed Rule","abstract":"This document contains proposed amendments relating to the dollar thresholds in regulations governing information reporting for payments made in the course of a trade or business and the corresponding backup withholding regulations. This document also contains proposed amendments to the regulations governing wagering losses. The proposed regulations reflect recent changes to the statutory law. These changes will affect persons who make payments in the course of their trade or business and those persons claiming a deduction for wagering losses.","document_number":"2026-07519","html_url":"https://www.federalregister.gov/documents/2026/04/17/2026-07519/increase-in-threshold-for-requiring-information-reporting-with-respect-to-certain-payees-extension","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-17/pdf/2026-07519.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07519.pdf?1776343514","publication_date":"2026-04-17","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"a public hearing must be received by June 16, 2026. \n \n \n ADDRESSES: \n \n Commenters are strongly encouraged to submit public comments electronically. Submit electronic submissions via the Federal eRulemaking Portal at \n https://www.regulations.gov \n (indicate IRS and <span class=\"match\">REG-113229-25</span>) by following the online instructions for submitting comments. As required by 5 U.S.C. 553(b)(4), a plain language summary of the proposed rule is also available on the Federal eRulemaking Portal. Requests for a public hearing must be submitted as prescribed in the “Comments"}]}