#OIRA #US #tax As the executive branch implements the Tax Cuts and Jobs Act, the Treasury and the Internal Revenue Service will issue dozens of significant regulations. It seems likely that these tax regulations will, for the first time, be systematically reviewed by the Office of Information and Regulatory Affairs (OIRA) within the Office of Management and Budget at the White House. Unlike regulations issued by other executive branch agencies, like the EPA or Department of Labor, IRS regulations generally skip this process and are reviewed, instead, by Treasury’s Office of Tax Policy. https://www.brookings.edu/blog/up-front/2018/04/11/how-oira-and-treasury-can-work-together-to-improve-tax-regulation/