Regulations Regarding Payment of Tax by Commercially Acceptable Means
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Oct. 19, 2026. Document 2026-21267. Updated Nov. 5, 2026.
- What it does
This document contains final regulations regarding the payment of tax by commercially acceptable means. The final regulations reflect changes to the law made by the Taxpayer First Act that would allow the IRS to directly accept payments of tax by credit or debit card, without having to connect taxpayers to third-party payment processors. These final regulations remove restrictions on the payment of any fee by the IRS under any contracts related to payment of taxes by credit, debit, or charge card, and on the IRS imposing any fee or charge on persons paying taxes by credit or debit card.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
No earlier Federal Register document under regulation identifier 1545-BP66 since Jan. 1, 2025.
- What happens next and when
Effective date: These final regulations are effective on October 19, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-21267 |
|---|---|
| Action | Final rule. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | Oct. 19, 2026 |
| Effective date | Oct. 19, 2026 |
| Regulation identifier (RIN) | 1545-BP66 |
| Docket | IRS-2024-0030 |
Source: the Federal Register (public domain). The document in the Federal Register