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Data / Federal rules / 2026-19013

Racial Nondiscrimination in Private Schools; Hearing

The Internal Revenue Service published this proposed rule in the Federal Register on September 16, 2026.

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What the agency says

This document provides a notice of public hearing on the notice of proposed rulemaking (REG-119986-25) published in the Federal Register on September 4, 2026. The proposed regulations would update existing regulations to provide that a private school is not described as an organization exempt from Federal income tax if it discriminates on the basis of race, color, or national or ethnic origin in administration of its educational, admissions, scholarship, athletic, or other policies, based on the fundamental public policy of the United States against such practices.

Key facts

Document number
2026-19013
Type
Proposed rule
Action
Notice of proposed rulemaking; notice of hearing
Agency
Treasury Department; Internal Revenue Service
Published
September 16, 2026
Dates
The hearing is scheduled to be held on December 2, 2026, at 10:00 a.m. Eastern Time (ET). To speak at the public hearing, the IRS must receive speakers' outlines of the topics to be discussed by November 3, 2026. If no outlines are received by November 3, 2026, the hearing will be cancelled.
Docket
REG-119986-25
Regulation ID (RIN)
1545-BS05
Code of Federal Regulations
26 CFR 1
Pages
2

The document on federalregister.gov PDF

Other documents from the Internal Revenue Service

Everything from the Internal Revenue Service · Published in September 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.