United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2026_register executive 2026-04-11 article Proposed Rules D09002ee1e0724743 D09002ee1e072480f United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains proposed regulations that would provide rules and definitions related to the excise tax imposed on certain remittance transfers that occur after December 31, 2025. The proposed regulations would affect certain remittance transfer providers and certain individuals sending remittance transfers. 91 FR 18797 https://www.govinfo.gov/app/details/FR-2026-04-13/2026-07085 2026-07085 fr13ap26-11 RIN 1545-BR98 4831-GV-P REG-114499-25 https://www.govinfo.gov/app/details/FR-2026-04-13/2026-07085 https://www.govinfo.gov/content/pkg/FR-2026-04-13/html/2026-07085.htm https://www.govinfo.gov/content/pkg/FR-2026-04-13/pdf/2026-07085.pdf Excise Taxes Reporting and Recordkeeping Requirements Telephone Transportation 13 p. 18797 18809 91 FR 18797 Title 26 Part 40 26 CFR Part 40 Title 26 Part 49 26 CFR Part 49 RIN 1545-BR98 Excise Tax on Remittance Transfers; Federal Register Vol. 91, Issue PRORULE 2026-07085 DEPARTMENT OF THE TREASURY Internal Revenue Service 2026-06-12 REG-114499-25 4831-GV-P 2026-07085 Notice of proposed rulemaking.

This document contains proposed regulations that would provide rules and definitions related to the excise tax imposed on certain remittance transfers that occur after December 31, 2025. The proposed regulations would affect certain remittance transfer providers and certain individuals sending remittance transfers.

Electronic or written comments and requests for a public hearing must be received by June 12, 2026. Concerning the proposed regulations, Julia Barlow of the Office of the Associate Chief Counsel (Energy, Credits, and Excise Tax), (202) 317-6855 (not a toll-free number); concerning submission of comments or request for a public hearing, Publications and Regulations Section at (202) 317-6901 (not a toll-free number) or by email at publichearings@irs.gov (preferred). Excise Taxes Reporting and Recordkeeping Requirements Telephone Transportation Excise Tax on Remittance Transfers, publichearings@irs.gov https://doi.org/10.1016/j.worlddev.2024.106537 https://mortgage.nationwidelicensingsystem.org/knowledge/Products/nmls/aboutNMLS/SitePages/NMLSReports.aspx https://remittanceprices.worldbank.org/sites/default/files/rpw_main_report_and_annex_q125_1_0.pdf https://www.census.gov/content/dam/Census/library/working-papers/2010/demo/POP-twps0087.pdf https://www.consumerfinance.gov/ask-cfpb/what-types-of-fees-do-prepaid-cards-typically-charge-en-2053/#:∼:text=With%20most%20prepaid%20cards%2C%20you,card%20and%20how%20it%27s%20used https://www.doi.gov/oia/islands/politicatypes# https://www.fdic.gov/analysis/household-survey/2021report.pdf https://www.fdic.gov/household-survey https://www.fdic.gov/household-survey/2023-fdic-national-survey-unbanked-and-underbanked-households-report https://www.federalregister.gov/documents/2020/06/05/2020-10278/remittance-transfers-under-the-electronic-fund-transfer-act-regulation-e#footnote-84-p34896 https://www.irs.gov https://www.migrationpolicy.org/sites/default/files/publications/mpi_low-income-immigrants-factsheet_final.pdf https://www.pewresearch.org/wp-content/uploads/sites/20/2024/01/PI_2024.01.31_Home-Broadband-Mobile-Use_FINAL.pdf https://www.regulations.gov https://www2.census.gov/library/publications/decennial/2020/census-briefs/c2020br-10.pdf Vol. 91, no. 70 Office of the Federal Register, National Archives and Records Administration 2026-04-13 continuing daily deposited born digital 298 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2026-04-13 P0b002ee1e0704d2d 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr13ap26 https://www.govinfo.gov/app/details/FR-2026-04-13 https://www.govinfo.gov/content/pkg/FR-2026-04-13/pdf/FR-2026-04-13.pdf https://www.govinfo.gov/content/pkg/FR-2026-04-13/xml/FR-2026-04-13.xml fdlp 18767 19056 DGPO 2026-04-11 2026-04-11 FR-2026-04-13 machine generated eng FR FR-2026-04-13 91 70