Proposed Rule2026-19013
Racial Nondiscrimination in Private Schools; Hearing
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 16, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document provides a notice of public hearing on the notice of proposed rulemaking (REG-119986-25) published in the Federal Register on September 4, 2026. The proposed regulations would update existing regulations to provide that a private school is not described as an organization exempt from Federal income tax if it discriminates on the basis of race, color, or national or ethnic origin in administration of its educational, admissions, scholarship, athletic, or other policies, based on the fundamental public policy of the United States against such practices.
Full Text
<html>
<head>
<title>Federal Register, Volume 91 Issue 178 (Wednesday, September 16, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 178 (Wednesday, September 16, 2026)]
[Proposed Rules]
[Pages 58615-58616]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-19013]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-119986-25]
RIN 1545-BS05
Racial Nondiscrimination in Private Schools; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking; notice of hearing.
-----------------------------------------------------------------------
SUMMARY: This document provides a notice of public hearing on the
notice of proposed rulemaking (REG-119986-25) published in the Federal
Register on September 4, 2026. The proposed regulations would update
existing regulations to provide that a private school is not described
as an organization exempt from Federal income tax if it discriminates
on the basis of race, color, or national or ethnic origin in
administration of its educational, admissions, scholarship, athletic,
or other policies, based on the fundamental public policy of the United
States against such practices.
DATES: The hearing is scheduled to be held on December 2, 2026, at
10:00 a.m. Eastern Time (ET). To speak at the public hearing, the IRS
must receive speakers' outlines of the topics to be discussed by
November 3, 2026. If no outlines are received by November 3, 2026, the
hearing will be cancelled.
ADDRESSES: The hearing will be conducted by teleconference only. Send
an outline of topic submission electronically via the Federal
eRulemaking Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS and REG-119986-
25). Send paper submissions to CC:PA:01:PR, (REG-119986-25), Room 5503,
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Office of Associate Chief Counsel (Employee Benefits, Exempt
Organizations, and Employment Taxes) at (202) 317-6000 (not a toll-free
[[Page 58616]]
number); concerning submissions of requests to testify and/or to attend
the hearing, the Publications and Regulations Section at (202) 317-6901
(not a toll-free number) or by email at <a href="/cdn-cgi/l/email-protection#e8989d8a84818b808d899a81868f9ba8819a9bc68f879e"><span class="__cf_email__" data-cfemail="69191c0b05000a010c081b00070e1a29001b1a470e061f">[email protected]</span></a>
(preferred).
SUPPLEMENTARY INFORMATION: The subject of the hearing is the notice of
proposed rulemaking (REG-119986-25) published in the Federal Register
on September 4, 2026 (91 FR 56811).
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Individuals
who wish to testify at the hearing must submit an outline of the topics
to be discussed and the time to be devoted to each topic by November 3,
2026. A period of 10 minutes will be allotted to each testimony.
An agenda showing the scheduling of the speakers will be prepared
after the deadline for receiving outlines has passed. Copies of the
agenda will be available via <a href="http://www.regulations.gov">www.regulations.gov</a> under the title of
Supporting & Related Material. If no outline of the topics to be
discussed is received by November 3, 2026, the hearing will be
cancelled and a notice of cancellation of the public hearing will be
published in the Federal Register.
Individuals who wish to testify at the hearing must send an email
to <a href="/cdn-cgi/l/email-protection#89f9fcebe5e0eae1ece8fbe0e7eefac9e0fbfaa7eee6ff"><span class="__cf_email__" data-cfemail="a6d6d3c4cacfc5cec3c7d4cfc8c1d5e6cfd4d588c1c9d0">[email protected]</span></a> to receive the telephone number and access
code for the hearing. The subject line of the email must contain the
regulation number (REG-119986-25) and the language ``TESTIFY
Telephonically.'' For example, the subject line may say: Request to
TESTIFY Telephonically at Hearing for REG-119986-25.
Individuals who wish to attend the public hearing without
testifying must also send an email to <a href="/cdn-cgi/l/email-protection#c8b8bdaaa4a1aba0ada9baa1a6afbb88a1babbe6afa7be"><span class="__cf_email__" data-cfemail="d7a7a2b5bbbeb4bfb2b6a5beb9b0a497bea5a4f9b0b8a1">[email protected]</span></a> to receive
the telephone number and access code for the hearing. The subject line
of the email must contain the regulation number (REG-119986-25) and the
language ``ATTEND Hearing Telephonically.'' For example, the subject
line may say: Request to ATTEND Hearing Telephonically for REG-119986-
25. Requests to attend the hearing must be received by November 30,
2026.
Hearings will be made accessible to people with disabilities. To
request special assistance during a hearing please contact the
Publications and Regulations Section by sending an email to
<a href="/cdn-cgi/l/email-protection#265653444a4f454e4347544f484155664f545508414950"><span class="__cf_email__" data-cfemail="b6c6c3d4dadfd5ded3d7c4dfd8d1c5f6dfc4c598d1d9c0">[email protected]</span></a> (preferred) or by telephone at (202) 317-6901
(not a toll-free number) by November 27, 2026.
Any additional questions regarding speaking at or attending the
hearing may also be emailed to <a href="/cdn-cgi/l/email-protection#2d5d584f41444e45484c5f44434a5e6d445f5e034a425b"><span class="__cf_email__" data-cfemail="6d1d180f01040e05080c1f04030a1e2d041f1e430a021b">[email protected]</span></a>.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2026-19013 Filed 9-15-26; 8:45 am]
BILLING CODE 4831-GV-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on September 16, 2026.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.