{"abstract":"This document contains proposed amendments to regulations regarding the payment of tax by commercially acceptable means. The proposed amendments would reflect changes to the law made by the Taxpayer First Act that would allow the IRS to directly accept payments of tax by credit or debit card, without having to connect taxpayers to third-party payment processors.","action":"Notice of proposed rulemaking.","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"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/07/02/2024-14002.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"89 FR 54746","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0030-0001","comments_close_on":"2024-09-03","correction_of":null,"corrections":[],"dates":"Electronic or written comments and requests for a public hearing must be received by September 3, 2024.","disposition_notes":null,"docket_ids":["REG-120137-19"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":8,"comment_start_date":"2024-07-02","updated_at":"2024-11-13T13:18:09.766-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0030-0001","allow_late_comments":true,"id":"IRS-2024-0030-0001","comment_end_date":"2024-09-25","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2024-0030","title":"Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19)"}],"document_number":"2024-14002","effective_on":null,"end_page":54748,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/07/02/2024-14002.xml","html_url":"https://www.federalregister.gov/documents/2024/07/02/2024-14002/update-of-regulations-regarding-payment-of-tax-by-commercially-acceptable-means","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-14002?publication_date=2024-07-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-07-02/2024-14002/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":580,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-07-02/pdf/2024-14002.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-14002.pdf?1719852429","publication_date":"2024-07-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/07/02/2024-14002.txt","regulation_id_number_info":{"1545-BP66":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BP66/payment-by-credit-card-and-debit-card","title":"Payment by Credit Card and Debit Card","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BP66&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP66"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP66/payment-by-credit-card-and-debit-card","title":"Payment by Credit Card and Debit Card"},"comments_count":8,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0030","supporting_documents_count":0,"docket_id":"IRS-2024-0030","document_id":"IRS-2024-0030-0001","regulation_id_number":"1545-BP66","title":"Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19)","checked_regulationsdotgov_at":"2024-11-13T22:00:10Z"},"regulations_dot_gov_url":"https://www.regulations.gov/commenton/IRS-2024-0030-0001","significant":false,"signing_date":null,"start_page":54746,"subtype":null,"title":"Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means","toc_doc":"Payment of Tax by Commercially Acceptable Means","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":89}