Data / Federal rules / 2026-13370
Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses; Hearing
The Internal Revenue Service published this proposed rule in the Federal Register on July 2, 2026.
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What the agency says
This document provides a notice of public hearing on the notice of proposed rulemaking (REG-113229-25) published in the Federal Register on April 17, 2026. The proposed regulations contain proposed amendments relating to the dollar thresholds in regulations governing information reporting for payments made in the course of a trade or business and the corresponding backup withholding regulations. The proposed regulations also contain proposed amendments to the regulations governing wagering losses.
Key facts
- Document number
- 2026-13370
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; notice of hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- July 2, 2026
- Dates
- The hearing is scheduled to be held on July 17, 2026, at 10:00 a.m. Eastern Time (ET). The IRS must receive speakers' outlines of the topics to be discussed by July 7, 2026. If no outlines are received by July 7, 2026, the hearing will be cancelled.
- Docket
- REG-113229-25
- Regulation ID (RIN)
- 1545-BR73
- Code of Federal Regulations
- 26 CFR 1; 26 CFR 31
- Pages
- 2
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Everything from the Internal Revenue Service · Published in July 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.