Homeless Emergency Assistance and Rapid Transition to Housing: Continuum of Care Program: Extension of Public Comment Period, 59543-59544 [2012-23898]
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Federal Register / Vol. 77, No. 189 / Friday, September 28, 2012 / Rules and Regulations
Ecclesiastical Ethnological Material
(Dating From Approximately A.D. 1524
to 1821)
VI. Sculpture—Sculptural images of
scenes or figures, carved in wood and
usually painted, relating to
ecclesiastical themes, such as the Virgin
Mary, saints, angels, Christ, and others.
A. Relief Sculptures—circular-shaped,
low-relief plaques, often polychrome
wood, relating to ecclesiastical themes.
B. Sculpted Figures—wood carvings
of figures relating to ecclesiastical
themes, often with moveable limbs,
usually with polychrome painting of
skin and features; clothing might be
sculpted and painted, or actual fabric
clothing might be added.
C. Life-Sized Sculptures—full figure
wood carvings of figures relating to
ecclesiastical themes, often with
polychrome painting using the estofado
technique, and occasionally
embellished with metal objects such as
halos, aureoles, and staves.
VII. Painting—paintings illustrating
figures, narratives, and events relating to
ecclesiastical themes, usually done in
oil on wood, metal, walls, or canvas
(linen, jute, or cotton).
A. Easel Paintings—pictorial works
relating to ecclesiastical themes on
wood, metal, or cloth (framed or applied
directly to structural walls).
B. Mural Paintings—pictorial works,
executed directly on structural walls,
relating to ecclesiastical themes.
VIII. Metal—ritual objects for
ceremonial ecclesiastical use made of
gold, silver, or other metal, including
monstrances, lecterns, chalices, censers,
candlesticks, crucifixes, crosses, and
tabernacles; and objects used to dress
sculptures, such as crowns, halos, and
aureoles, among others.
Inapplicability of Notice and Delayed
Effective Date
This amendment involves a foreign
affairs function of the United States and
is, therefore, being made without notice
or public procedure (5 U.S.C. 553(a)(1)).
For the same reasons, a delayed
effective date is not required.
mstockstill on DSK4VPTVN1PROD with RULES
Regulatory Flexibility Act
Because no notice of proposed
rulemaking is required, the provisions
of the Regulatory Flexibility Act (5
U.S.C. 601 et seq.) do not apply.
List of Subjects in 19 CFR Part 12
Cultural property, Customs duties and
inspection, Imports, Prohibited
merchandise.
Amendment to CBP Regulations
For the reasons set forth above, part
12 of Title 19 of the Code of Federal
Regulations (19 CFR part 12), is
amended as set forth below:
PART 12—SPECIAL CLASSES OF
MERCHANDISE
1. The general authority citation for
part 12 and the specific authority
citation for § 12.104g continue to read as
follows:
■
Authority: 5 U.S.C. 301; 19 U.S.C. 66,
1202 (General Note 3(i), Harmonized Tariff
Schedule of the United States (HTSUS)),
1624;
*
*
*
*
*
Sections 12.104 through 12.104i also
issued under 19 U.S.C. 2612;
*
*
*
§ 12.104g(a)
*
*
[Amended]
2. In § 12.104g(a), the table of the list
of agreements imposing import
restrictions on described articles of
cultural property of State Parties is
amended in the entry for Guatemala by:
■ a. In the column headed ‘‘Cultural
Property,’’ removing the period and
adding the following words: ‘‘, and
ecclesiastical ethnological materials
dating from the Conquest and Colonial
periods, c. A.D. 1524 to 1821.’’, and
■ b. In the column headed ‘‘Decision
No.,’’ removing the reference to ‘‘T.D.
97–81 extended by CBP Dec. 07–79’’
and adding in its place ‘‘CBP Dec. 12–
17’’.
■
David V. Aguilar,
Deputy Commissioner, U.S. Customs and
Border Protection.
Approved: September 25, 2012.
Timothy E. Skud,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 2012–23959 Filed 9–27–12; 8:45 am]
BILLING CODE 9111–14–P
Executive Order 12866
Because this rule involves a foreign
affairs function of the United States, it
is not subject to Executive Order 12866.
Signing Authority
This regulation is being issued in
accordance with 19 CFR 0.1(a)(1).
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59543
DEPARTMENT OF HOUSING AND
URBAN DEVELOPMENT
24 CFR Part 578
[Docket No. FR–5476–N–02]
RIN 2506–AC29
Homeless Emergency Assistance and
Rapid Transition to Housing:
Continuum of Care Program:
Extension of Public Comment Period
Office of the Assistant
Secretary for Community Planning and
Development, HUD.
ACTION: Interim rule; extension of
comment period.
AGENCY:
On July 31, 2012, HUD
published an interim rule that
established the regulations for the
Continuum of Care program, and which
solicits public comment through
October 1, 2012. This document advises
that HUD is extending the public
comment period to November 16, 2012.
DATES: Comment Due Date. November
16, 2012.
ADDRESSES: Interested persons are
invited to submit comments regarding
this rule to the Regulations Division,
Office of General Counsel, 451 7th
Street SW., Room 10276, Department of
Housing and Urban Development,
Washington, DC 20410–0500.
Communications must refer to the above
docket number and title. There are two
methods for submitting public
comments. All submissions must refer
to the above docket number and title.
1. Submission of Comments by Mail.
Comments may be submitted by mail to
the Regulations Division, Office of
General Counsel, Department of
Housing and Urban Development, 451
7th Street SW., Room 10276,
Washington, DC 20410–0500.
2. Electronic Submission of
Comments. Interested persons may
submit comments electronically through
the Federal eRulemaking Portal at
www.regulations.gov. HUD strongly
encourages commenters to submit
comments electronically. Electronic
submission of comments allows the
commenter maximum time to prepare
and submit a comment, ensures timely
receipt by HUD, and enables HUD to
make them immediately available to the
public. Comments submitted
electronically through the
www.regulations.gov Web site can be
viewed by other commenters and
interested members of the public.
Commenters should follow the
instructions provided on that site to
submit comments electronically.
SUMMARY:
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59544
Federal Register / Vol. 77, No. 189 / Friday, September 28, 2012 / Rules and Regulations
mstockstill on DSK4VPTVN1PROD with RULES
Note: To receive consideration as public
comments, comments must be submitted
through one of the two methods specified
above. Again, all submissions must refer to
the docket number and title of the rule.
No Facsimile Comments. Facsimile
(FAX) comments are not acceptable.
Public Inspection of Public
Comments. All properly submitted
comments and communications
submitted to HUD will be available for
public inspection and copying between
8 a.m. and 5 p.m. weekdays at the above
address. Due to security measures at the
HUD Headquarters building, an advance
appointment to review the public
comments must be scheduled by calling
the Regulations Division at 202–708–
3055 (this is not a toll-free number).
Individuals with speech or hearing
impairments may access this number
through TTY by calling the Federal
Relay Service at 800–877–8339. Copies
of all comments submitted are available
for inspection and downloading at
www.regulations.gov.
FOR FURTHER INFORMATION CONTACT: Ann
Marie Oliva, Director, Office of Special
Needs Assistance Programs, Office of
Community Planning and Development,
Department of Housing and Urban
Development, 451 7th Street SW.,
Washington, DC 20410–7000; telephone
number 202–708–4300 (this is not a tollfree number). Hearing- and speechimpaired persons may access this
number through TTY by calling the
Federal Relay Service at 800–877–8339
(this is a toll-free number).
SUPPLEMENTARY INFORMATION: On July
31, 2012, at 77 FR 45422, HUD
published in the Federal Register an
interim rule that establishes the
regulatory framework for the new
Continuum of Care program. The
Homeless Emergency Assistance and
Rapid Transition to Housing Act of 2009
(HEARTH Act), enacted into law on
May 20, 2009, codifies in law the
Continuum of Care planning process, a
longstanding part of HUD’s application
process to assist homeless persons by
providing greater coordination in
responding to their needs. The existing
homeless assistance programs that
comprise the Continuum of Care
program are the following: the
Supportive Housing program, the
Shelter Plus Care program, and the
Moderate Rehabilitation/Single Room
Occupancy (SRO) program.
The July 31, 2012, interim rule
solicited public comment through
October 1, 2012. In response to requests
to provide additional time to comment
on this rule, HUD is extending the
public comment period to November 16,
2012.
VerDate Mar<15>2010
16:22 Sep 27, 2012
Jkt 226001
Dated: September 25, 2012.
Mark Johnston,
Assistant Secretary for Community Planning
and Development (Acting).
[FR Doc. 2012–23898 Filed 9–27–12; 8:45 am]
BILLING CODE 4210–67–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9600]
RIN 1545–BK04
New Markets Tax Credit Non-Real
Estate Investments
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations.
AGENCY:
This document contains final
regulations modifying the new markets
tax credit program to facilitate and
encourage investments in non-real
estate businesses in low-income
communities. The final regulations
affect taxpayers claiming the new
markets tax credit and businesses in
low-income communities relying on the
program.
DATES: Effective Date: These regulations
are effective September 28, 2012.
Applicability Date: For date of
applicability see § 1.45D–1(h)(4).
FOR FURTHER INFORMATION CONTACT: Julie
Hanlon-Bolton, (202) 622–3040 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
This document amends 26 CFR part 1
to provide additional rules relating to
the new markets tax credit under
section 45D of the Internal Revenue
Code (Code). On June 7, 2011, a notice
of proposed rulemaking and notice of
public hearing (REG–101826–11) was
published in the Federal Register (76
FR 32882). The IRS received comments
responding to the notice of proposed
rulemaking and held a public hearing
on September 29, 2011. After
consideration of all the comments, the
proposed regulations are adopted as
amended by this Treasury decision. The
comments are discussed in the
preamble.
General Overview
Under section 45D(a)(1), a taxpayer
may claim a new markets tax credit on
certain credit allowance dates described
in section 45D(a)(3) over a 7-year credit
period with respect to a qualified equity
investment in a qualified community
PO 00000
Frm 00004
Fmt 4700
Sfmt 4700
development entity (CDE) described in
section 45D(c).
Under section 45D(b)(1), an equity
investment in a CDE is a qualified
equity investment if, among other
requirements: (A) The investment is
acquired by the taxpayer at its original
issue (directly or through an
underwriter) solely in exchange for
cash, (B) substantially all of the cash is
used by the CDE to make qualified lowincome community investments, and (C)
the investment is designated for
purposes of section 45D by the CDE.
Under section 45D(b)(2), the
maximum amount of equity investments
issued by a CDE that may be designated
by the CDE as qualified equity
investments shall not exceed the portion
of the new markets tax credit limitation
set forth in section 45D(f)(1) that is
allocated to the CDE by the Secretary
under section 45D(f)(2).
Section 45D(c)(1) provides that a
domestic corporation or partnership is a
CDE if (A) the primary mission of the
entity is serving, or providing
investment capital for, low-income
communities or low-income persons, (B)
the entity maintains accountability to
residents of low-income communities
through their representation on any
governing board of the entity or on any
advisory board to the entity, and (C) the
entity is certified by the Secretary as a
CDE.
Section 45D(d)(1) defines qualified
low-income community investment to
mean: (A) Any capital or equity
investment in, or loan to, any qualified
active low-income community business
(as defined in section 45D(d)(2)), (B) the
purchase from another CDE of any loan
made by such entity that is a qualified
low-income community investment, (C)
financial counseling and other services
specified in regulations prescribed by
the Secretary to businesses located in,
and residents of, low-income
communities, and (D) any equity
investment in, or loan to, any CDE.
Under section 45D(d)(2)(A), a
qualified active low-income community
business is any corporation (including a
nonprofit corporation) or partnership if
for such year, among other
requirements, (i) at least 50 percent of
the total gross income of the entity is
derived from the active conduct of a
qualified business within any lowincome community, (ii) a substantial
portion of the use of the tangible
property of the entity (whether owned
or leased) is within any low-income
community, and (iii) a substantial
portion of the services performed for the
entity by its employees are performed in
any low-income community.
E:\FR\FM\28SER1.SGM
28SER1
Agencies
[Federal Register Volume 77, Number 189 (Friday, September 28, 2012)]
[Rules and Regulations]
[Pages 59543-59544]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-23898]
=======================================================================
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DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
24 CFR Part 578
[Docket No. FR-5476-N-02]
RIN 2506-AC29
Homeless Emergency Assistance and Rapid Transition to Housing:
Continuum of Care Program: Extension of Public Comment Period
AGENCY: Office of the Assistant Secretary for Community Planning and
Development, HUD.
ACTION: Interim rule; extension of comment period.
-----------------------------------------------------------------------
SUMMARY: On July 31, 2012, HUD published an interim rule that
established the regulations for the Continuum of Care program, and
which solicits public comment through October 1, 2012. This document
advises that HUD is extending the public comment period to November 16,
2012.
DATES: Comment Due Date. November 16, 2012.
ADDRESSES: Interested persons are invited to submit comments regarding
this rule to the Regulations Division, Office of General Counsel, 451
7th Street SW., Room 10276, Department of Housing and Urban
Development, Washington, DC 20410-0500. Communications must refer to
the above docket number and title. There are two methods for submitting
public comments. All submissions must refer to the above docket number
and title.
1. Submission of Comments by Mail. Comments may be submitted by
mail to the Regulations Division, Office of General Counsel, Department
of Housing and Urban Development, 451 7th Street SW., Room 10276,
Washington, DC 20410-0500.
2. Electronic Submission of Comments. Interested persons may submit
comments electronically through the Federal eRulemaking Portal at
www.regulations.gov. HUD strongly encourages commenters to submit
comments electronically. Electronic submission of comments allows the
commenter maximum time to prepare and submit a comment, ensures timely
receipt by HUD, and enables HUD to make them immediately available to
the public. Comments submitted electronically through the
www.regulations.gov Web site can be viewed by other commenters and
interested members of the public. Commenters should follow the
instructions provided on that site to submit comments electronically.
[[Page 59544]]
Note: To receive consideration as public comments, comments must
be submitted through one of the two methods specified above. Again,
all submissions must refer to the docket number and title of the
rule.
No Facsimile Comments. Facsimile (FAX) comments are not acceptable.
Public Inspection of Public Comments. All properly submitted
comments and communications submitted to HUD will be available for
public inspection and copying between 8 a.m. and 5 p.m. weekdays at the
above address. Due to security measures at the HUD Headquarters
building, an advance appointment to review the public comments must be
scheduled by calling the Regulations Division at 202-708-3055 (this is
not a toll-free number). Individuals with speech or hearing impairments
may access this number through TTY by calling the Federal Relay Service
at 800-877-8339. Copies of all comments submitted are available for
inspection and downloading at www.regulations.gov.
FOR FURTHER INFORMATION CONTACT: Ann Marie Oliva, Director, Office of
Special Needs Assistance Programs, Office of Community Planning and
Development, Department of Housing and Urban Development, 451 7th
Street SW., Washington, DC 20410-7000; telephone number 202-708-4300
(this is not a toll-free number). Hearing- and speech-impaired persons
may access this number through TTY by calling the Federal Relay Service
at 800-877-8339 (this is a toll-free number).
SUPPLEMENTARY INFORMATION: On July 31, 2012, at 77 FR 45422, HUD
published in the Federal Register an interim rule that establishes the
regulatory framework for the new Continuum of Care program. The
Homeless Emergency Assistance and Rapid Transition to Housing Act of
2009 (HEARTH Act), enacted into law on May 20, 2009, codifies in law
the Continuum of Care planning process, a longstanding part of HUD's
application process to assist homeless persons by providing greater
coordination in responding to their needs. The existing homeless
assistance programs that comprise the Continuum of Care program are the
following: the Supportive Housing program, the Shelter Plus Care
program, and the Moderate Rehabilitation/Single Room Occupancy (SRO)
program.
The July 31, 2012, interim rule solicited public comment through
October 1, 2012. In response to requests to provide additional time to
comment on this rule, HUD is extending the public comment period to
November 16, 2012.
Dated: September 25, 2012.
Mark Johnston,
Assistant Secretary for Community Planning and Development (Acting).
[FR Doc. 2012-23898 Filed 9-27-12; 8:45 am]
BILLING CODE 4210-67-P