{"id":"LAW-117","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"FS-2025-07 (October 22, 2025; updated October 30, 2025): FAQs on Pub. L. 119-21 section 70605, IRS Fact Sheet FS-2025-07 (announced by IR-2025-106)","title":"FS-2025-07 (October 22, 2025; updated October 30, 2025): FAQs on Pub. L. 119-21 section 70605, IRS Fact Sheet FS-2025-07 (announced by IR-2025-106)","dateIssued":"2025-10-22","effective":"","end":"","startDate":"2025-10-22","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":54869,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-117","exhibitUrl":"/exhibit/LAW-117","citation":"Internal Revenue Service, FS-2025-07 (October 22, 2025; updated October 30, 2025): FAQs on Pub. L. 119-21 section 70605, IRS Fact Sheet FS-2025-07 (announced by IR-2025-106) (Oct. 22, 2025) (Ex. LAW-117)","stateName":"","related":[]}