Regulation tracker
Every regulation, with the primary source and a last-verified date.
One canonical page per regulation. We re-verify quarterly for evergreen items, more often for anything year-bound. If a page is stale, that's our problem — flag it.
IRC §7216 — Disclosure of taxpayer information
Restricts disclosure of taxpayer return information without explicit, written, dated consent. Applies to AI vendors processing client data.
26 U.S.C. §7216; Treas. Reg. §301.7216 · Last verified May 9, 2026
Treasury Circular 230 — Practice before the IRS
Governs practitioner conduct. December 2024 proposal added technological-competency language to §10.22 due-diligence rules.
31 C.F.R. Part 10; Treasury proposed reg REG-116610-20 · Last verified May 9, 2026
One Big Beautiful Bill Act (OBBBA)
Signed July 4 2025. Reset the TCJA-sunset narrative. NCTI replaces GILTI; FDDEI replaces FDII; §174A enacted alongside legacy §174; SALT cap raised to $40K through 2029; §168(k) restored; §199A made permanent.
Pub. L. 119-21 · Last verified May 15, 2026