{"description":"Documents matching 'require brokers file information returns'","count":3215,"total_pages":50,"next_page_url":"https://www.federalregister.gov/api/v1/documents?conditions%5Bterm%5D=require+brokers+file+information+returns&format=json&page=2","results":[{"title":"Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales","type":"Rule","abstract":"This document contains final regulations regarding information reporting by brokers that regularly provide services effectuating certain digital asset sales and exchanges. The final regulations require these brokers to file information returns and furnish payee statements reporting gross proceeds on dispositions of digital assets effected for customers in certain sale or exchange transactions.","document_number":"2024-30496","html_url":"https://www.federalregister.gov/documents/2024/12/30/2024-30496/gross-proceeds-reporting-by-brokers-that-regularly-provide-services-effectuating-digital-asset-sales","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-30/pdf/2024-30496.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-30496.pdf?1735307119","publication_date":"2024-12-30","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":"ACTION: \n Final regulations. \n \n \n SUMMARY: \n This document contains final regulations regarding <span class=\"match\">information</span> reporting by <span class=\"match\">brokers</span> that regularly provide services effectuating certain digital asset sales and exchanges. The final regulations <span class=\"match\">require</span> these <span class=\"match\">brokers</span> to <span class=\"match\">file</span> <span class=\"match\">information</span> <span class=\"match\">returns</span> and furnish payee statements reporting gross proceeds on dispositions of digital assets effected for customers in certain sale or exchange transactions. \n \n \n DATES: \n \n \n Effective date: \n These regulations are effective on February 28, 2025.\n \n \n Applicability"},{"title":"Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers","type":"Proposed Rule","abstract":"This document contains proposed regulations that would provide digital asset brokers that are required to furnish to their customers written statements reflecting information provided to the IRS with respect to digital asset sale transactions with an alternative process for obtaining consent from their customers to receive these statements in an electronic format without offering a paper delivery alternative.","document_number":"2026-04431","html_url":"https://www.federalregister.gov/documents/2026/03/06/2026-04431/electronic-furnishing-of-payee-statements-regarding-digital-asset-sales-by-brokers","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-06/pdf/2026-04431.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-04431.pdf?1772718312","publication_date":"2026-03-06","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":"to herein as a customer.\n \n \n I. <span class=\"match\">Information</span> Reporting by <span class=\"match\">Brokers</span> Under Section 6045 \n \n Section 6045 and the regulations thereunder generally <span class=\"match\">require</span> <span class=\"match\">brokers</span> to <span class=\"match\">file</span> <span class=\"match\">information</span> <span class=\"match\">returns</span> with the IRS with respect to certain transactions, including sales of digital assets, effected by the <span class=\"match\">broker</span> on behalf of each customer. <span class=\"match\">Brokers</span> <span class=\"match\">required</span> to make these <span class=\"match\">returns</span> must include identifying <span class=\"match\">information</span> of the customer, such as the customer's name and tax identification number (TIN), and such other relevant <span class=\"match\">information</span>, including the gross proceeds from"},{"title":"Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions","type":"Rule","abstract":"This document contains final regulations regarding information reporting and the determination of amount realized and basis for certain digital asset sales and exchanges. The final regulations require brokers to file information returns and furnish payee statements reporting gross proceeds and adjusted basis on dispositions of digital assets effected for customers in certain sale or exchange transactions. These final regulations also require real estate reporting persons to file information returns and furnish payee statements with respect to real estate purchasers who use digital assets to acquire real estate.","document_number":"2024-14004","html_url":"https://www.federalregister.gov/documents/2024/07/09/2024-14004/gross-proceeds-and-basis-reporting-by-brokers-and-determination-of-amount-realized-and-basis-for","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-07-09/pdf/2024-14004.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-14004.pdf?1719605716","publication_date":"2024-07-09","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":"This document contains final regulations regarding <span class=\"match\">information</span> reporting and the determination of amount realized and basis for certain digital asset sales and exchanges. The final regulations <span class=\"match\">require</span> <span class=\"match\">brokers</span> to <span class=\"match\">file</span> <span class=\"match\">information</span> <span class=\"match\">returns</span> and furnish payee statements reporting gross proceeds and adjusted basis on dispositions of digital assets effected for customers in certain sale or exchange transactions. These final regulations also <span class=\"match\">require</span> real estate reporting persons to <span class=\"match\">file</span> <span class=\"match\">information</span> <span class=\"match\">returns</span> and furnish payee statements with respect to real"},{"title":"Agency Information Collection Activities; Comment Request on U.S. Information Returns and Related Forms, Schedules, Attachments, and Published Guidance","type":"Notice","abstract":"In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.","document_number":"2026-13997","html_url":"https://www.federalregister.gov/documents/2026/07/13/2026-13997/agency-information-collection-activities-comment-request-on-us-information-returns-and-related-forms","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-07-13/pdf/2026-13997.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-13997.pdf?1783687507","publication_date":"2026-07-13","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":"of U.S. <span class=\"match\">Information</span> <span class=\"match\">Returns</span>. \n \n \n 1098 \n Mortgage Interest Statement. \n \n \n 3921 \n Exercise of an Incentive Stock Option. \n \n \n 3922 \n Transfer of Stock Acquired Through an Employee Stock Purchase Plan. \n \n \n \n 5498 \n IRA Contribution <span class=\"match\">Information</span>. \n \n \n 5754 \n Statement by person(s) receiving gambling winnings. \n \n \n 8329 \n Lender's <span class=\"match\">Information</span> Return for Mortgage Credit Certificates. \n \n \n 8508 \n Application for Waiver From Electronic <span class=\"match\">Filing</span> of <span class=\"match\">Information</span> <span class=\"match\">Returns</span>. \n \n \n 8809 \n Application for Extension of Time To <span class=\"match\">File</span> <span class=\"match\">Information</span> <span class=\"match\">Returns</span>. \n \n "},{"title":"Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales","type":"Rule","abstract":"Pursuant to its authority under the Congressional Review Act (CRA), Congress passed a joint resolution disapproving the final rule titled \"Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales,\" and the President signed the resolution. Under the joint resolution and by operation of the CRA, this final rule has no legal force or effect. The Department of the Treasury (Treasury Department) and the IRS hereby remove this final rule from the Code of Federal Regulations (CFR) and revert the relevant text of the CFR back to the text that was in effect immediately prior to the effective date of this final rule.","document_number":"2025-12967","html_url":"https://www.federalregister.gov/documents/2025/07/11/2025-12967/gross-proceeds-reporting-by-brokers-that-regularly-provide-services-effectuating-digital-asset-sales","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-07-11/pdf/2025-12967.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-12967.pdf?1752151514","publication_date":"2025-07-11","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":"2024 (89 FR 106928) (Final Rule). The Final Rule contained amendments to the Income Tax Regulations (26 CFR part 1) under section 6045 of the Internal Revenue Code to <span class=\"match\">require</span> certain decentralized finance industry participants to <span class=\"match\">file</span> and furnish <span class=\"match\">information</span> <span class=\"match\">returns</span> as <span class=\"match\">brokers</span>. The Final Rule stated that it was effective on February 28, 2025.\n \n \n On March 11, 2025, the United States House of Representatives passed a joint resolution (H.J. Res. 25) disapproving the Final Rule under the CRA, 5 U.S.C. 801 \n et seq. \n The United States Senate passed H"},{"title":"De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements","type":"Rule","abstract":"This document contains final regulations implementing statutory safe harbor rules that protect persons required to file information returns or to furnish payee statements from penalties under the Internal Revenue Code (Code) for failure to file correct information returns or furnish correct payee statements. The statutory safe harbor rules treat information returns and payee statements with erroneous dollar amounts as correct returns or statements for certain penalty purposes if the errors are de minimis in dollar amount. The final regulations also prescribe the time and manner in which a payee may elect not to have the statutory safe harbor rules apply. In addition, these final regulations update dollar amounts, definitions, and references in existing regulations relating to information return and payee statement penalties to reflect various statutory amendments to the Code that are not accounted for in the existing regulations. Finally, the final regulations provide rules relating to the reporting of basis of securities by brokers as this reporting relates to the de minimis error safe harbor rules. The final regulations affect persons required to either file information returns or to furnish payee statements (filers) and the recipients of payee statements (payees).","document_number":"2023-27283","html_url":"https://www.federalregister.gov/documents/2023/12/19/2023-27283/de-minimis-error-safe-harbor-exceptions-to-penalties-for-failure-to-file-correct-information-returns","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-12-19/pdf/2023-27283.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-27283.pdf?1702907114","publication_date":"2023-12-19","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":"(ii) \n Example 2. \n Corporation U <span class=\"match\">files</span> timely 9,500 Forms 1099-INT for 2023 by February 28, 2024. Fifty of these <span class=\"match\">returns</span> contain incorrect <span class=\"match\">information</span> with respect to which U <span class=\"match\">files</span> correct <span class=\"match\">information</span> on August 1, 2024. U also <span class=\"match\">files</span> 500 Forms 1099-INT for 2023 on August 30, 2024, after the <span class=\"match\">required</span> <span class=\"match\">filing</span> date. The 10,000 <span class=\"match\">returns</span> are all the <span class=\"match\">information</span> <span class=\"match\">returns</span> that U is <span class=\"match\">required</span> to <span class=\"match\">file</span> during the 2024 calendar year. The calculation of the de minimis exception is based on the 10,000 <span class=\"match\">returns</span> <span class=\"match\">required</span> to be <span class=\"match\">filed</span> during the 2024 calendar year even"},{"title":"Protecting Americans From Harmful Data Broker Practices (Regulation V)","type":"Proposed Rule","abstract":"The Consumer Financial Protection Bureau (CFPB) is issuing a proposed rule for public comment to amend Regulation V, which implements the Fair Credit Reporting Act (FCRA). The proposed rule would implement the FCRA's definitions of consumer report and consumer reporting agency as well as certain of the FCRA's provisions governing when consumer reporting agencies may furnish, and users may obtain, consumer reports. The proposed rule is designed to, among other things, ensure that the FCRA's protections are applied to sensitive consumer information that the statute was enacted to protect, including information sold by data brokers.","document_number":"2024-28690","html_url":"https://www.federalregister.gov/documents/2024/12/13/2024-28690/protecting-americans-from-harmful-data-broker-practices-regulation-v","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-13/pdf/2024-28690.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-28690.pdf?1734011119","publication_date":"2024-12-13","agencies":[{"raw_name":"Consumer Financial Protection Bureau","name":"Consumer Financial Protection Bureau","id":573,"url":"https://www.federalregister.gov/agencies/consumer-financial-protection-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/573","parent_id":null,"slug":"consumer-financial-protection-bureau"}],"excerpts":"cookies and similar technologies that gather <span class=\"match\">information</span> about consumers' online activities.\n 27 \n \n Other <span class=\"match\">information</span> is publicly available, such as criminal and civil record <span class=\"match\">information</span> maintained by Federal, State, and local courts and governments, and <span class=\"match\">information</span> available on the internet, including <span class=\"match\">information</span> posted by consumers on social media.\n 28 \n \n The volume of data collected, bought, \n \n and sold by data <span class=\"match\">brokers</span> is enormous. Some of the nation's largest data <span class=\"match\">brokers</span> boast that they possess <span class=\"match\">information</span> about hundreds of millions of American"},{"title":"Agency Information Collection Activities; Comment Request on U.S. Business Income Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance","type":"Notice","abstract":"In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.","document_number":"2025-14050","html_url":"https://www.federalregister.gov/documents/2025/07/25/2025-14050/agency-information-collection-activities-comment-request-on-us-business-income-tax-returns-and","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-07-25/pdf/2025-14050.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-14050.pdf?1753361116","publication_date":"2025-07-25","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":"accuracy of the agency's estimate of the burden of the collection of <span class=\"match\">information</span>; (c) ways to enhance the quality, utility, and clarity of the <span class=\"match\">information</span> to be collected; (d) ways to minimize the burden of the collection of <span class=\"match\">information</span> on respondents, including through the use of automated collection techniques or other forms of <span class=\"match\">information</span> technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide <span class=\"match\">information</span>. \n Tax Compliance Burden \n Tax compliance burden is defined as the time"},{"title":"Proposed Collection; Comment Request for Digital Asset Proceeds From Broker Transactions","type":"Notice","abstract":"The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information collection requirements related to digital asset proceeds from broker transactions.","document_number":"2024-08528","html_url":"https://www.federalregister.gov/documents/2024/04/22/2024-08528/proposed-collection-comment-request-for-digital-asset-proceeds-from-broker-transactions","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-04-22/pdf/2024-08528.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-08528.pdf?1713530733","publication_date":"2024-04-22","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":"paragraph applies to all the collections of <span class=\"match\">information</span> covered by this notice. \n An agency may not conduct or sponsor, and a person is not <span class=\"match\">required</span> to respond to, a collection of <span class=\"match\">information</span> unless the collection of <span class=\"match\">information</span> displays a valid OMB control number. Books or records relating to a collection of <span class=\"match\">information</span> must be retained if their contents may become material in the administration of any internal revenue law. Generally, tax <span class=\"match\">returns</span> and tax return <span class=\"match\">information</span> are confidential, as <span class=\"match\">required</span> by 26 U.S.C. 6103. \n \n Request for Comments:"},{"title":"Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report","type":"Rule","abstract":"The Securities and Exchange Commission (\"Commission\" or \"SEC\") is amending its rules to require electronic filing or submission of certain forms and other filings or submissions that are required to be filed with or submitted to the Commission under the Securities Exchange Act of 1934 (\"Exchange Act\") and the rules and regulations under the Exchange Act. The amendments require the electronic filing or submission on the Commission's Electronic Data Gathering, Analysis, and Retrieval (\"EDGAR\") system, using structured data where appropriate, for certain forms filed or submitted by self- regulatory organizations (\"SROs\"). The amendments require the information currently contained in Form 19b-4(e) to be publicly posted on the SRO's website and remove the manual signature requirements for SRO proposed rule change filings. The Commission is also requiring that a clearing agency post supplemental material to its website. In addition, the Commission is amending rules under the Exchange Act and the Securities Act of 1933 (\"Securities Act\") to require the electronic filing or submission on EDGAR, using structured data where appropriate, of certain forms, reports, and notices provided by broker- dealers, security-based swap dealers, and major security-based swap participants. The amendments also require withdrawal in certain circumstances of notices filed in connection with an exception to counting certain dealing transactions toward determining whether a person is a security-based swap dealer. Finally, the Commission is allowing electronic signatures in certain broker-dealer filings, and amending the Financial and Operational Combined Uniform Single Report (\"FOCUS Report\") to harmonize with other rules, make technical corrections, and provide clarifications.","document_number":"2024-30433","html_url":"https://www.federalregister.gov/documents/2025/01/21/2024-30433/electronic-submission-of-certain-materials-under-the-securities-exchange-act-of-1934-amendments","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-21/pdf/2024-30433.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-30433.pdf?1737121512","publication_date":"2025-01-21","agencies":[{"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":"Structured Data Requirements \n \n The Commission is <span class=\"match\">requiring</span>, as proposed, certain of the disclosures <span class=\"match\">required</span> by the following filings to be provided in a structured, machine-readable data language: (1) the Covered SRO Forms; (2) the <span class=\"match\">information</span> <span class=\"match\">required</span> under Rule 19b-4(e); (3) Form X-17A-19; (4) the annual reports (and related annual filings) <span class=\"match\">filed</span> by <span class=\"match\">broker</span>-dealers (including OTC derivatives dealers) and \n \n SBS Entities on Form X-17A-5 Part III; (5) the risk assessment reports <span class=\"match\">filed</span> by certain <span class=\"match\">broker</span>-dealers on Form 17-H; and (6) the notices and"},{"title":"Patient Protection and Affordable Care Act; Marketplace Integrity and Affordability","type":"Rule","abstract":"This final rule revises standards relating to denial of coverage for failure to pay past-due premium; excludes Deferred Action for Childhood Arrivals recipients from the definition of \"lawfully present;\" establishes the evidentiary standard HHS uses to assess an agent's, broker's, or web-broker's potential noncompliance; revises the Exchange automatic reenrollment hierarchy; revises standards related to the annual open enrollment period and special enrollment periods; revises standards relating to failure to file and reconcile, income eligibility verifications for premium tax credits and cost-sharing reductions, annual eligibility redeterminations, de minimis thresholds for the actuarial value for plans subject to essential health benefits (EHB) requirements, and income-based cost-sharing reduction plan variations. This final rule also revises the premium adjustment percentage methodology and prohibits issuers of coverage subject to EHB requirements from providing coverage for specified sex-trait modification procedures as an EHB.","document_number":"2025-11606","html_url":"https://www.federalregister.gov/documents/2025/06/25/2025-11606/patient-protection-and-affordable-care-act-marketplace-integrity-and-affordability","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-06-25/pdf/2025-11606.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-11606.pdf?1750709712","publication_date":"2025-06-25","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"}],"excerpts":"Termination of an Agent's, <span class=\"match\">Broker's</span>, or Web-<span class=\"match\">Broker's</span> Exchange Agreements for Cause (§ 155.220(g)(2)) \n \n As discussed in the 2025 Marketplace Integrity and Affordability proposed rule and this final rule, there have been dramatic levels of improper enrollments involving agents, <span class=\"match\">brokers</span>, and web-<span class=\"match\">brokers</span>. Examining agent, <span class=\"match\">broker</span>, and web-<span class=\"match\">broker</span> practices and taking enforcement action against noncompliant agents, <span class=\"match\">brokers</span>, and web-<span class=\"match\">brokers</span> is critical to program integrity and safeguarding consumer personally identifiable <span class=\"match\">information</span> (PII), and HHS is committed"},{"title":"Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions","type":"Proposed Rule","abstract":"This document contains proposed regulations regarding information reporting, the determination of amount realized and basis, and backup withholding, for certain digital asset sales and exchanges. Based on existing authority as well as changes to the applicable tax law made by the Infrastructure Investment and Jobs Act, these proposed regulations would require brokers, including digital asset trading platforms, digital asset payment processors, and certain digital asset hosted wallets, to file information returns, and furnish payee statements, on dispositions of digital assets effected for customers in certain sale or exchange transactions. These proposed regulations would also require real estate reporting persons, who are treated as brokers with respect to reportable real estate transactions, to include on filed information returns and furnished payee statements the fair market value of digital asset consideration received by real estate sellers in reportable real estate transactions. Additionally, these real estate reporting persons would also be required to file information returns and furnish payee statements with respect to real estate purchasers who use digital assets to acquire real estate in these transactions.","document_number":"2023-17565","html_url":"https://www.federalregister.gov/documents/2023/08/29/2023-17565/gross-proceeds-and-basis-reporting-by-brokers-and-determination-of-amount-realized-and-basis-for","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-08-29/pdf/2023-17565.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-17565.pdf?1692967516","publication_date":"2023-08-29","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":"sale or exchange transactions. These proposed regulations would also <span class=\"match\">require</span> real estate reporting persons, who are treated as <span class=\"match\">brokers</span> with respect to reportable real estate transactions, to include on <span class=\"match\">filed</span> <span class=\"match\">information</span> <span class=\"match\">returns</span> and furnished payee statements the fair market value of digital asset consideration received by real estate sellers in reportable real estate transactions. Additionally, these real estate reporting persons would also be <span class=\"match\">required</span> to <span class=\"match\">file</span> <span class=\"match\">information</span> <span class=\"match\">returns</span> and furnish payee statements with respect to real estate purchasers"},{"title":"Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing and Immediate Effectiveness of a Proposed Rule Change to Except Accounts Pursuant to Section 530A of the Internal Revenue Code From the Requirements of FINRA Rule 3210 (Accounts At Other Broker-Dealers and Financial Institutions)","type":"Notice","abstract":null,"document_number":"2026-13648","html_url":"https://www.federalregister.gov/documents/2026/07/07/2026-13648/self-regulatory-organizations-financial-industry-regulatory-authority-inc-notice-of-filing-and","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-07-07/pdf/2026-13648.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-13648.pdf?1783341909","publication_date":"2026-07-07","agencies":[{"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":"(April 13, 2016) (Order Approving Proposed Rule Change to Adopt FINRA Rule 3210 (Accounts At Other <span class=\"match\">Broker</span>-Dealers and Financial Institutions), as Modified by Partial Amendment No. 1 and Partial Amendment No. 2; <span class=\"match\">File</span> No. SR-FINRA-2015-029).\n \n \n \n \n 10 \n  \n See Regulatory Notice \n 16-22 (June 2016) (Accounts At Other <span class=\"match\">Broker</span>-Dealers and Financial Institutions) (announcing the adoption of Rule 3210 and noting in part that sound supervisory practices <span class=\"match\">require</span> that a member firm monitor personal accounts opened or established outside of the firm by its associated"},{"title":"Patient Protection and Affordable Care Act; Marketplace Integrity and Affordability","type":"Proposed Rule","abstract":"This proposed rule would revise standards relating to past-due premium payments; exclude Deferred Action for Childhood Arrivals recipients from the definition of \"lawfully present\"; the evidentiary standard HHS uses to assess an agent's, broker's, or web-broker's potential noncompliance; failure to file and reconcile; income eligibility verifications for premium tax credits and cost-sharing reductions; annual eligibility redetermination; the automatic reenrollment hierarchy; the annual open enrollment period; special enrollment periods; de minimis thresholds for the actuarial value for plans subject to essential health benefits (EHB) requirements and for income-based cost-sharing reduction plan variations; and the premium adjustment percentage methodology; and prohibit issuers of coverage subject to EHB requirements from providing coverage for sex-trait modification as an EHB.","document_number":"2025-04083","html_url":"https://www.federalregister.gov/documents/2025/03/19/2025-04083/patient-protection-and-affordable-care-act-marketplace-integrity-and-affordability","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-03-19/pdf/2025-04083.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-04083.pdf?1741810509","publication_date":"2025-03-19","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"}],"excerpts":"there are changes in circumstances from the most recent tax <span class=\"match\">filing</span> or when the tax <span class=\"match\">filer</span> was not <span class=\"match\">required</span> to <span class=\"match\">file</span> taxes. \n \n Section 1411 of the ACA sets out procedures for verifying the <span class=\"match\">information</span> that enrollees provide on their application, including <span class=\"match\">information</span> <span class=\"match\">required</span> under both sections 1411 and 1412 of the ACA. Section 1411(c)(1) of the ACA <span class=\"match\">requires</span> Exchanges to submit an applicant's <span class=\"match\">information</span> to HHS. Section 1411(c)(3) of the ACA then <span class=\"match\">requires</span> HHS to submit income <span class=\"match\">information</span> to the IRS for the purposes of eligibility. The details of this"},{"title":"Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of a Proposed Rule Change To Amend FINRA Rule 2210 (Communications With the Public)","type":"Notice","abstract":null,"document_number":"2026-03705","html_url":"https://www.federalregister.gov/documents/2026/02/25/2026-03705/self-regulatory-organizations-financial-industry-regulatory-authority-inc-notice-of-filing-of-a","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-02-25/pdf/2026-03705.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-03705.pdf?1771940708","publication_date":"2026-02-25","agencies":[{"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":"Roles of <span class=\"match\">Broker</span>-Dealers in Regulation D Offerings, 2013-2022 (January 24, 2025), \n https://www.finra.org/sites/default/<span class=\"match\">files</span>/2025-07/Role-of-<span class=\"match\">Broker</span>-Dealers-in-Regulation-D-Market-FINRA-White-Paper.pdf. \n Thus, only a small percentage of investors in private placements are afforded the protections of FINRA rules and other relevant <span class=\"match\">broker</span>-dealer regulations that apply when a Regulation D offering involves a FINRA member firm.\n \n \n Accordingly, the current prohibition of registered <span class=\"match\">broker</span>-dealers including projected performance or targeted <span class=\"match\">returns</span> in many"},{"title":"Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies","type":"Proposed Rule","abstract":"The Securities and Exchange Commission (\"Commission\") proposes amendments to streamline filer statuses for Securities Exchange Act of 1934 (\"Exchange Act\") reporting companies into two primary categories: large accelerated filers and non-accelerated filers. The Commission further proposes to raise the threshold and seasoning requirements for large accelerated filer status and extend certain existing accommodations and scaled disclosures, including those for smaller reporting companies and emerging growth companies, to all non-accelerated filers, while continuing to require compliance with non-scaled disclosure from large accelerated filers. The Commission also proposes to extend the deadlines to file periodic reports for the smallest non-accelerated filers, as measured by total assets. Finally, the Commission also proposes to update the rules that define which issuers are considered small entities for purposes of the Regulatory Flexibility Act (\"RFA\").","document_number":"2026-10222","html_url":"https://www.federalregister.gov/documents/2026/05/21/2026-10222/enhancement-of-emerging-growth-company-accommodations-and-simplification-of-filer-status-for","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-21/pdf/2026-10222.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10222.pdf?1779281120","publication_date":"2026-05-21","agencies":[{"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":"are not affected by the <span class=\"match\">filer</span> statuses or other provisions discussed in this release.\n \n \n Over time, the Commission and Congress have adopted various “<span class=\"match\">filer</span> statuses” to establish tiers of registrants and offer certain accommodations by tier, including as to the timing and content of this periodic reporting. Current <span class=\"match\">filer</span> statuses include: \n \n • \n Large accelerated <span class=\"match\">filer</span> \n (“LAF”), \n accelerated <span class=\"match\">filer</span> \n  \n 15 \n \n (“AF”), and \n non-accelerated <span class=\"match\">filer</span> \n (“NAF”).\n \n \n \n 15 \n  “Accelerated <span class=\"match\">filer</span>” and “large accelerated <span class=\"match\">filer</span>” are defined in 17 CFR 240"},{"title":"Patient Protection and Affordable Care Act, HHS Notice of Benefit and Payment Parameters for 2027; and Basic Health Program","type":"Rule","abstract":"This final rule contains provisions to improve implementation of the Patient Protection and Affordable Care Act, including payment parameters and provisions related to the HHS-operated risk adjustment and risk adjustment data validation (HHS-RADV) programs, as well as 2027 user fee rates for issuers offering qualified health plans (QHPs) through Federally-facilitated Exchanges (FFEs) and State-based Exchanges on the Federal platform (SBE-FPs). This final rule also includes provisions related to civil money penalties (CMPs) for noncompliant issuers and other responsible entities; standards governing agents, brokers, and web-brokers; the expansion and codification of hardship exemption eligibility; implementation of the State Exchange Improper Payment Measurement (SEIPM); provider access standards and essential community provider standards for QHP certification; QHP certification of non-network plans; a prohibition on issuers from including routine non-pediatric dental services as an Essential Health Benefit (EHB); requirements related to defrayal for the cost of any State-required benefits in addition to the EHB; cost- sharing flexibilities for catastrophic and individual market bronze plans; establishment of catastrophic plans with plan terms of up to 10 consecutive plan years; QHP issuer quality improvement strategies (QISs); and revisions affecting which enrollees are included in Federal Basic Health Program (BHP) payment calculations to States. This final rule also includes amendments to implement certain provisions of the Working Families Tax Cut (WFTC) legislation.","document_number":"2026-10050","html_url":"https://www.federalregister.gov/documents/2026/05/20/2026-10050/patient-protection-and-affordable-care-act-hhs-notice-of-benefit-and-payment-parameters-for-2027-and","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-20/pdf/2026-10050.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10050.pdf?1779135308","publication_date":"2026-05-20","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Centers for Medicare & Medicaid Services","name":"Centers for Medicare & Medicaid Services","id":45,"url":"https://www.federalregister.gov/agencies/centers-for-medicare-medicaid-services","json_url":"https://www.federalregister.gov/api/v1/agencies/45","parent_id":221,"slug":"centers-for-medicare-medicaid-services"},{"raw_name":"Office of the Secretary"}],"excerpts":"Consent Form for Marketplace Agents, <span class=\"match\">Brokers</span>, Web-<span class=\"match\">brokers</span>, and Agencies. Available at \n https://www.cms.gov/<span class=\"match\">files</span>/document/cms-model-consent-form-marketplace-agents-and-brokers.pdf. \n \n \n We are finalizing several new provisions at § 155.220(j)(3) to establish more robust standards of conduct related to the marketing practices of agents, <span class=\"match\">brokers</span>, and web-<span class=\"match\">brokers</span> which would include examples of prohibited marketing practices. Furthermore, we are finalizing our proposal to <span class=\"match\">require</span> agents, <span class=\"match\">brokers</span>, and web-<span class=\"match\">brokers</span> to provide HHS marketing documentation"},{"title":"Form PF; Reporting Requirements for All Filers","type":"Proposed Rule","abstract":"The Commodity Futures Trading Commission (the \"CFTC\") and the Securities and Exchange Commission (the \"SEC\") (collectively, \"we\" or the \"Commissions\") are proposing to amend Form PF, the confidential reporting form for certain SEC-registered investment advisers to private funds, including those that also are registered with the CFTC as a commodity pool operator (a \"CPO\") or a commodity trading advisor (a \"CTA\"). The proposed amendments would eliminate certain filing and reporting obligations, streamline certain requirements, and make corrections and other revisions. The proposed amendments are designed to eliminate certain burdens, among other things.","document_number":"2026-07993","html_url":"https://www.federalregister.gov/documents/2026/04/24/2026-07993/form-pf-reporting-requirements-for-all-filers","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-24/pdf/2026-07993.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07993.pdf?1776948313","publication_date":"2026-04-24","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":"propose to eliminate <span class=\"match\">filing</span> requirements for smaller advisers, irrespective of the categories of private funds they advise. Specifically, we propose to raise the <span class=\"match\">filing</span> threshold for all <span class=\"match\">filers</span>, from $150 million in private fund assets under management to $1 billion.\n 10 \n \n We estimate that this proposed change would eliminate <span class=\"match\">filing</span> obligations for almost half of the advisers that currently must <span class=\"match\">file</span> Form PF.\n 11 \n \n We further estimate that with this proposed <span class=\"match\">filing</span> threshold, Form PF would continue to obtain <span class=\"match\">information</span> on over 90 percent of"},{"title":"Self-Regulatory Organizations; Cboe BZX Exchange, Inc.; Notice of Filing of a Proposed Rule Change To List and Trade Shares of the BondBloxx Private Credit Trust Under BZX Rule 14.11(f), Trust Issued Receipts","type":"Notice","abstract":null,"document_number":"2026-07820","html_url":"https://www.federalregister.gov/documents/2026/04/22/2026-07820/self-regulatory-organizations-cboe-bzx-exchange-inc-notice-of-filing-of-a-proposed-rule-change-to","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-22/pdf/2026-07820.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07820.pdf?1776775514","publication_date":"2026-04-22","agencies":[{"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":"affiliated with a <span class=\"match\">broker</span>-dealer, such Advisor or Sub-Advisor to the Trust shall erect and maintain a “fire wall” between the Advisor or Sub-Advisor and the <span class=\"match\">broker</span>-dealer with respect to access to <span class=\"match\">information</span> concerning the composition and/or changes to the Trust's portfolio. The Advisor and Sub-Advisor are not a <span class=\"match\">broker</span>-dealer or affiliated with a <span class=\"match\">broker</span>-dealer. In the event that (a) the Advisor or the Sub-Advisor becomes a <span class=\"match\">broker</span>-dealer or newly affiliated with a <span class=\"match\">broker</span>-dealer, or (b) any new Advisor or the Sub-Advisor is a <span class=\"match\">broker</span>-dealer or becomes"},{"title":"Patient Protection and Affordable Care Act, HHS Notice of Benefit and Payment Parameters for 2027; and Basic Health Program","type":"Proposed Rule","abstract":"This proposed rule contains provisions to improve implementation of the Patient Protection and Affordable Care Act, including payment parameters and provisions related to the HHS-operated risk adjustment and risk adjustment data validation (HHS-RADV) programs, as well as 2027 user fee rates for issuers offering qualified health plans (QHPs) through Federally-facilitated Exchanges (FFEs) and State-based Exchanges on the Federal platform (SBE-FPs). This proposed rule also includes provisions related to civil money penalties (CMPs) for noncompliant issuers and other responsible entities; standards governing agents, brokers, and web-brokers; the expansion and codification of hardship exemption eligibility; implementation of the State Exchange Improper Payment Measurement (SEIPM); provider access standards and essential community provider standards for QHP certification; QHP certification of non-network plans; a prohibition on issuers from including routine non-pediatric dental services as an Essential Health Benefit (EHB); cost-sharing flexibilities for catastrophic and individual market bronze plans; establishment of catastrophic plans with plan terms of up to 10 consecutive years; QHP issuer quality improvement strategies (QISs); revisions affecting which enrollees are included in Federal Basic Health Program (BHP) payment calculations to States; and seeks comment on potential adjustments to other Federal standards, including the Federal medical loss ratio (MLR) standard in the individual market. This proposed rule also includes amendments to implement certain provisions of the Working Families Tax Cut (WFTC) legislation.","document_number":"2026-02769","html_url":"https://www.federalregister.gov/documents/2026/02/11/2026-02769/patient-protection-and-affordable-care-act-hhs-notice-of-benefit-and-payment-parameters-for-2027-and","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-02-11/pdf/2026-02769.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-02769.pdf?1770671709","publication_date":"2026-02-11","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Centers for Medicare & Medicaid Services","name":"Centers for Medicare & Medicaid Services","id":45,"url":"https://www.federalregister.gov/agencies/centers-for-medicare-medicaid-services","json_url":"https://www.federalregister.gov/api/v1/agencies/45","parent_id":221,"slug":"centers-for-medicare-medicaid-services"},{"raw_name":"Office of the Secretary"}],"excerpts":"see CMS Model Consent Form for Marketplace Agents, <span class=\"match\">Brokers</span>, Web-<span class=\"match\">brokers</span>, and Agencies. Available at \n https://www.cms.gov/<span class=\"match\">files</span>/document/cms-model-consent-form-marketplace-agents-and-brokers.pdf. \n \n \n We propose several new provisions at § 155.220(j)(3) to establish more robust standards of conduct related to the marketing practices of agents, <span class=\"match\">brokers</span>, and web-<span class=\"match\">brokers</span> which would include examples of prohibited marketing practices. Furthermore, we propose to <span class=\"match\">require</span> agents, <span class=\"match\">brokers</span>, and web-<span class=\"match\">brokers</span> to provide HHS marketing documentation in response"}]}