{"description":"Documents matching '\"GENIUS Act\"' and of type Rule","count":2,"total_pages":1,"results":[{"title":"Application of the Federal Securities Laws to Certain Types of Crypto Assets and Certain Transactions Involving Crypto Assets","type":"Rule","abstract":"The Securities and Exchange Commission (\"Commission\" or \"SEC\") issues herein an interpretation regarding the application of the Federal securities laws to certain types of crypto assets and certain transactions involving crypto assets. The references in this release to \"we\" and \"our\" are to the Commission. The Commodity Futures Trading Commission (\"CFTC\") provides herein guidance relating to that interpretation.","document_number":"2026-05635","html_url":"https://www.federalregister.gov/documents/2026/03/23/2026-05635/application-of-the-federal-securities-laws-to-certain-types-of-crypto-assets-and-certain","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-23/pdf/2026-05635.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-05635.pdf?1774010720","publication_date":"2026-03-23","agencies":[{"raw_name":"COMMODITY FUTURES TRADING COMMISSION","name":"Commodity Futures Trading Commission","id":77,"url":"https://www.federalregister.gov/agencies/commodity-futures-trading-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/77","parent_id":null,"slug":"commodity-futures-trading-commission"},{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"excerpts":" See \n section 17 of the <span class=\"match\">GENIUS Act</span>.\n \n \n \n \n 76 \n  \n See \n section 2(22) of the <span class=\"match\">GENIUS Act</span>.\n \n \n \n A “permitted payment stablecoin issuer” is defined as a person formed in the United States that is: (1) a subsidiary of an insured depository institution that has been approved to issue payment stablecoins under section 5 of the <span class=\"match\">GENIUS Act</span>; (2) a Federal qualified payment stablecoin issuer; or (3) a State qualified payment stablecoin issuer.\n 77 \n \n A permitted payment stablecoin issuer is prohibited under the <span class=\"match\">GENIUS Act</span> from paying any form of interest"},{"title":"Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips","type":"Rule","abstract":"This document contains final regulations that identify occupations that customarily and regularly received tips on or before December 31, 2024, and provide a definition of qualified tips for purposes of the income tax deduction for qualified tips. These regulations affect individuals who receive tips as part of their occupation.","document_number":"2026-07104","html_url":"https://www.federalregister.gov/documents/2026/04/13/2026-07104/occupations-that-customarily-and-regularly-received-tips-definition-of-qualified-tips","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-13/pdf/2026-07104.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07104.pdf?1775825119","publication_date":"2026-04-13","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":"Stablecoins (<span class=\"match\">GENIUS) Act</span> (Pub. L. 119-27), which provides a framework for regulating certain stablecoins, referred to as “payment stablecoins.” \n 16 \n \n The <span class=\"match\">GENIUS Act</span> makes clear that payment stablecoins are distinct from national currencies and provides that payment stablecoins may not be marketed as legal tender or as issued by the United States. On September 19, 2025, the Treasury Department published an Advance Notice of Proposed Rulemaking (ANPRM) soliciting public comments on questions relating to the implementation of the <span class=\"match\">GENIUS Act</span> (90 FR 45159)"}]}