{"abstract":"This document contains proposed regulations that would provide rules and definitions related to the excise tax imposed on certain remittance transfers that occur after December 31, 2025. The proposed regulations would affect certain remittance transfer providers and certain individuals sending remittance transfers.","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/2026/04/13/2026-07085.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"40","title":26},{"chapter":null,"citation_url":null,"part":"49","title":26}],"citation":"91 FR 18797","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Electronic or written comments and requests for a public hearing must be received by June 12, 2026.","disposition_notes":null,"docket_ids":["REG-114499-25"],"dockets":[],"document_number":"2026-07085","effective_on":null,"end_page":18809,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/04/13/2026-07085.xml","html_url":"https://www.federalregister.gov/documents/2026/04/13/2026-07085/excise-tax-on-remittance-transfers","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-07085?publication_date=2026-04-13","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-04-13/2026-07085/mods.xml","not_received_for_publication":null,"page_length":13,"page_views":{"count":46,"last_updated":"2026-04-11 18:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-13/pdf/2026-07085.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2026-04-13","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/04/13/2026-07085.txt","regulation_id_number_info":{"1545-BR98":null},"regulation_id_numbers":["1545-BR98"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":18797,"subtype":null,"title":"Excise Tax on Remittance Transfers","toc_doc":"Excise Tax on Remittance Transfers","toc_subject":null,"topics":["Excise taxes","Reporting and recordkeeping requirements","Telephone","Transportation"],"type":"Proposed Rule","volume":91}