# Regulations Regarding Payment of Tax by Commercially Acceptable Means

**Action Urgency Score:** 30/100

| Field | Value |
|---|---|
| Agency | Treasury Department; Internal Revenue Service |
| Type | Final rule |
| Action | Final rule. |
| Published | 2026-10-19 |
| Effective | 2026-10-19 |
| Significant | No |
| CFR parts | 26 CFR 301 |
| Summary | 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. |
| Document number | 2026-21267 |

## Why this score
- Final rule.

Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/10/19/2026-21267/regulations-regarding-payment-of-tax-by-commercially-acceptable-means). Last refreshed: 2026-11-04T21:40:49.974Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.