Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses; Hearing

Document 2026-13370 is a Proposed Rule published by the Department of the Treasury in the Federal Register on July 2, 2026. 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. View the original at https://www.federalregister.gov/documents/2026/07/02/2026-13370/increase-in-threshold-for-requiring-information-reporting-with-respect-to-certain-payees-extension.

No. Document 2026-13370 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.