Economy, finance and labor

Executive Order 13789: Identifying and Reducing Tax Regulatory Burdens

President: Donald J. Trump

Required Treasury to review significant tax rules issued since January 2016; Treasury reported on targeted regulations.

Status: In effect. Is Executive Order 13789 still in effect? Yes. Executive Order 13789 remains in effect. See Federal Register record.

What does Executive Order 13789 do?

EO 13789 directed Treasury to identify significant tax regulations issued on or after January 1, 2016 that it judged burdensome, unduly complex or beyond IRS authority. It required an interim report within 60 days and recommendations within 150 days. Treasury later identified eight regulations for rescission or modification and pursued changes through separate procedures, including a 2019 final rule on section 385 documentation. The order did not itself repeal a tax regulation or change the Internal Revenue Code.

Administration position: The order’s descriptions of tax burdens were its policy rationale; a regulation still needed individual legal review.
SignedApril 21, 2017
Review windowSignificant Treasury rules since January 2016
Interim report60 days
Recommendations150 days

Before and after

Before the order

Treasury regulations remained in effect under the Internal Revenue Code and administrative law.

After the order

Treasury reported on targeted rules and pursued separate amendments.

Who had to do what

Agency / officeActionTiming / position
TreasuryIdentify covered rules with OIRA consultationInterim report within 60 days
TreasuryRecommend specific burden-reduction actionsWithin 150 days
Treasury and IRSDelay, amend or rescind rules if lawfulSeparate procedures

What happened next

EO 13789 signed.