Archived documents
Documents past their public comment period for Fiscal & Economic Policy.
Notice 2025-70
2,434 comments · 1 awaiting analysis
Net support -3% across analyzed comments
Top issues in comments
- School choice
- Public school funding
- School transparency and equity
Section 45Z Clean Fuel Production Credit
525 comments
Net support +70% across analyzed comments
Top issues in comments
- Support for 45z rules
- Carbon intensity (ci) methodologies
- Lifecycle modeling and credit certainty
Clarifying Special (Occupational) Tax Payments per Business Activity
192 comments
Net support +96% across analyzed comments
Top issues in comments
- Sot payment structure
- Clarity and consistency
- Single tax principle
Taxes on Taxable Distributions from Donor Advised Funds under Section 4966
162 comments
Net support -58% across analyzed comments
Top issues in comments
- Donor advisor definition
- Impact on community foundations
- Donor advisor regulations
Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15)
80 comments · 74 awaiting analysis
Net support +67% across analyzed comments
Top issues in comments
- 15-percent-of-debt test interpretation
- Nuclear supply chain compliance
USCIS Immigration Fees and Related Procedures Required by H.R.1 Reconciliation Bill
74 comments
Net support -64% across analyzed comments
Top issues in comments
- Asylum fee penalty severity
- Undue financial burden on immigrants
- Impact on employment authorization
Extension and Modification of Limitation on Wagering Losses: Increase in Threshold for Requiring Information Reporting with Respect to Certain Payees
44 comments · 1 awaiting analysis
Net support -44% across analyzed comments
Top issues in comments
- Wagering loss deduction limitation
- Taxation of losses
- Phantom income
Increasing the Fee for Certain Aliens Ordered Removed in Absentia as Established by the HR–1 Reconciliation Bill
37 comments
Net support -51% across analyzed comments
Top issues in comments
- Opposition to fees
- Fees for removal in absentia
- Immigration policy reform
Corporate Alternative Minimum Tax Applicable After 2022
34 comments · 9 awaiting analysis
Net support +20% across analyzed comments
Top issues in comments
- Corporate alternative minimum tax (camt)
- Partnership reporting and compliance
- Accounting principle change adjustments
Excise Tax on Remittance Transfers
18 comments
Net support 0% across analyzed comments
Top issues in comments
- Definition of remittance transfer
- Military personnel exemption
- Provider-level tax adjustment mechanism
Management of Federal Agency Disbursements
18 comments
Net support +61% across analyzed comments
Top issues in comments
- Implementation support and transition time
- Inadequate definition of indian land
- Payee preference for paper checks
Guidance: Tax-Exempt Refunding Bonds
6 comments
Net support -67% across analyzed comments
Top issues in comments
- Cash outlay rule interpretation