I believe it is on the Federal Excise Tax list you can find on IRS website. It is somewhat limited, and I think new jobs added to it have to come from actual legislation passed by Congress. From what I understand IRS has no authority to add or remove jobs to/from the list as they have no legislative or judicial power per the Constitution.
AND SCOTUS just confirmed in W. Virginia v EPA that the legislative branch (Article I) may NOT delegate Constitutional authority to an executive entity (Article II) also invoking separation of powers doctrine.
I believe it is on the Federal Excise Tax list you can find on IRS website. It is somewhat limited, and I think new jobs added to it have to come from actual legislation passed by Congress. From what I understand IRS has no authority to add or remove jobs to/from the list as they have no legislative or judicial power per the Constitution.
AND SCOTUS just confirmed in W. Virginia v EPA that the legislative branch (Article I) may NOT delegate Constitutional authority to an executive entity (Article II) also invoking separation of powers doctrine.