# Prop. Treas. Reg. § 300.4: Enrolled agent special enrollment examination fee.

Proposed regulation, not in force. REG-108706-25, 91 FR 20968, published 2026-04-20 <https://www.federalregister.gov/documents/2026/04/20/2026-07682/enrolled-agent-special-enrollment-examination-user-fee-update>.

Par. 2. Section 300.4 is amended by revising paragraphs (b) and (d) to read as follows:

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(b) [The text of proposed § 300.4(b) is the same as the text of § 300.4(b) in the  interim final rule published elsewhere in this issue of the Federal Register ].

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(d) [The text of proposed § 300.4(d) is the same as the text of § 300.4(d) in the interim final rule published elsewhere in this issue of the Federal Register ].