A changelog of verified official facts: UK tax and National Insurance thresholds, exam specifications, and official vehicle datasets (French RappelConso recalls, Japanese MLIT recalls and complaints), plus central-bank policy rates (Bank of England, Fed, ECB). Each entry records what changed (from → to), when it took effect, the official source, the date it was verified, and a maintainer note. Entries are generated by scripts from committed data files and annotated by the maintainer — never written from memory. Coverage starts 2026-08-31.
Also available as RSS, Atom, JSON at /api/changes?since=YYYY-MM-DD, or over MCP: the what_changed_since tool at POST /api/mcp takes a date (an agent's training cutoff) and returns the entries after it.
October 2026
us-ratesAnnual exclusion for gifts to a spouse who is not a U.S. citizen, § 2523(i)(2)
Rev. Proc. 2025-32 § 3.42(2) / IR-2025-103: annual exclusion for gifts to a spouse who is not a U.S. citizen $194,000 for calendar year 2026, up $4,000 from $190,000 in 2025 (Rev. Proc. 2024-40). The ordinary annual gift exclusion stays at $19,000 (no entry).
OBBBA § 70106 amended § 2010(c)(3): basic exclusion amount fixed at $15,000,000 for calendar year 2026 (Rev. Proc. 2025-32 § 2.14), up from $13,990,000 for 2025 (Rev. Proc. 2024-40 § 2.41); indexed for inflation from 2027, so the 2027 Rev. Proc. will carry a new figure. Announced in IR-2025-103.
Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): "For calendar year 2026, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family coverage under a high deductible health plan is $8,750." Prior-year value from Rev. Proc. 2024-25.
Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): "For calendar year 2026, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $4,400." Prior-year value from Rev. Proc. 2024-25.
Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): "For plan years beginning in 2026, the maximum amount that may be made newly available for the plan year for an excepted benefit HRA under § 54.9831-1(c)(3)(viii) is $2,200." Prior-year value from Rev. Proc. 2024-25.
Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): "… do not exceed $8,500 for self-only coverage or $17,000 for family coverage." Prior-year value from Rev. Proc. 2024-25.
Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): "… the annual out-of-pocket expenses … do not exceed $8,500 for self-only coverage or $17,000 for family coverage." Prior-year value from Rev. Proc. 2024-25.
Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): "… not less than $1,700 for self-only coverage or $3,400 for family coverage" Prior-year value from Rev. Proc. 2024-25.
Rev. Proc. 2025-19 (2026 inflation-adjusted amounts for Health Savings Accounts and HDHPs): "a "high deductible health plan" is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,700 for self-only coverage or $3,400 for family coverage" Prior-year value from Rev. Proc. 2024-25.
Rev. Proc. 2025-32 § 3.14(3): additional standard deduction for the aged or blind $1,650 per qualifying condition (married or surviving spouse), up from $1,600 in Rev. Proc. 2024-40. Distinct from the OBBBA $6,000 senior deduction, which is not served.
Rev. Proc. 2025-32 § 3.14(3): the additional amount is increased to $2,050 if the individual is also unmarried and not a surviving spouse, up from $2,000 in Rev. Proc. 2024-40.
Rev. Proc. 2025-32 § 3.01 TABLE 2 (Heads of households), tax year 2026: bracket upper bounds moved from the 2025 bounds in Rev. Proc. 2024-40 TABLE 2; rates unchanged. The 12→22 %, 24→32 % and 32→35 % bounds are $67,450 / $201,750 / $256,200 as published — $25 apart from Single at two points, as in 2025 (250,500 vs 250,525); LifeByNumbers app.py had used 67,400 / 201,775 / 256,225.
Rev. Proc. 2025-32 § 3.01 TABLE 1 (Married filing jointly and surviving spouses), tax year 2026: bracket upper bounds moved from the 2025 bounds in Rev. Proc. 2024-40 TABLE 1; rates unchanged. The 35 %/37 % bounds are $512,450 / $768,700 as published — LifeByNumbers app.py had 512,400 / 768,400 (first catch of the curated layer, docs/CURATION.md).
Rev. Proc. 2025-32 § 3.01 TABLE 4 (Married filing separately), tax year 2026: as the Single schedule up to $256,225, then 35 % to $384,350 (2025: $375,800, Rev. Proc. 2024-40 TABLE 4); rates unchanged. Announced in IR-2025-103.
Rev. Proc. 2025-32 § 3.01 TABLE 3 (Single), tax year 2026, OBBBA-indexed: bracket upper bounds moved from the 2025 bounds in Rev. Proc. 2024-40 TABLE 3; marginal rates unchanged at 10/12/22/24/32/35/37 %. Announced in IR-2025-103 (9 October 2025). Entry shape: upper bound of each bracket below the top rate.
Rev. Proc. 2025-32 § 3.14(1), tax year 2026 (OBBBA-indexed): $24,150 for heads of households, up from the OBBBA-rewritten 2025 amount of $23,625 (§ 3.01). Announced in IR-2025-103 (9 October 2025).
Rev. Proc. 2025-32 § 3.14(1), tax year 2026 (OBBBA-indexed): $32,200 for married filing jointly and surviving spouses, up from the OBBBA-rewritten 2025 amount of $31,500 (§ 3.01). Announced in IR-2025-103 (9 October 2025).
Rev. Proc. 2025-32 § 3.14(1), tax year 2026 as amended by the One, Big, Beautiful Bill Act (OBBBA): standard deduction $16,100 for unmarried individuals and married filing separately; the 2025 amount as rewritten by OBBBA ($15,750) is in § 3.01 of the same Rev. Proc. Announced in IR-2025-103 (9 October 2025).
IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): "The limitation under section 414(v)(2)(B)(i) for catch-up contributions to an applicable employer plan … that generally applies for individuals aged 50 or over is increased from $7,500 to $8,000." Prior-year value as stated in the same sentence; Notice 2024-80 agrees.
IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): "The limitation under section 402(g)(1) on the exclusion for elective deferrals described in section 402(g)(3), which includes elective deferrals made to the Thrift Savings Plan, is increased from $23,500 to $24,500." Prior-year value as stated in the same sentence; Notice 2024-80 agrees.
IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): "The annual compensation limitation under sections 401(a)(17), 404(l), 408(k)(3)(C), and 408(k)(6)(D)(ii) is increased from $350,000 to $360,000." Prior-year value as stated in the same sentence; Notice 2024-80 agrees.
IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): "The limitation for defined contribution plans under section 415(c)(1)(A) is increased in 2026 from $70,000 to $72,000." Prior-year value as stated in the same sentence; Notice 2024-80 agrees.
IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): "The deductible amount pursuant to section 219(b)(5)(B)(ii) for individuals who have attained age 50 before the close of the taxable year is increased from $1,000 to $1,100." Prior-year value as stated in the same sentence; Notice 2024-80 agrees.
IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): "The deductible amount under section 219(b)(5)(A), which limits the amount of an individual's deductible qualified retirement contributions for a taxable year is increased from $7,000 to $7,500." Prior-year value as stated in the same sentence; Notice 2024-80 agrees.
IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): "The Roth catch-up wage threshold for 2025, which under section 414(v)(7)(A) is used to determine whether an individual's catch-up contributions … for 2026 must be designated as Roth contributions, is increased from $145,000 to $150,000." Prior-year value as stated in the same sentence; Notice 2024-80 agrees.
IRS Notice 2025-67 (2026 cost-of-living adjustments for retirement plans and IRAs), announced in IR-2025-111 (13 November 2025): "… salary reduction contributions under a SIMPLE retirement account or elective contributions under a SIMPLE 401(k) plan is increased from $16,500 to $17,000." Prior-year value as stated in the same sentence; Notice 2024-80 agrees.
SSA, 'Cost-of-Living Increase and Other Determinations for 2026', 90 FR, 3 November 2025 (Federal Register document 2025-19763): OASDI contribution and benefit base $184,500 for remuneration paid in 2026, up from $176,100; corroborated by IRS Publication 15 (2026) and Tax Topic 751. ssa.gov returned 403 to the automated fetch, so SSA's Federal Register notice is the source.