Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return, 49700-49701 [2013-19930]
Download as PDF
<![CDATA[
emcdonald on DSK67QTVN1PROD with PROPOSALS
49700
Federal Register / Vol. 78, No. 158 / Thursday, August 15, 2013 / Proposed Rules
on the agenda. A third-party neutral
facilitator will make every effort to
allow the presentations of views of all
interested parties and to facilitate the
orderly conduct of business.
Participation in the meetings is not a
prerequisite for submission of written
comments. Written comments are
welcome from all interested parties.
Any comments submitted must identify
the Commercial HVAC, WH, and
Refrigeration Certification Working
Group, and provide docket number
EERE–2013–BT–NOC–0023. Comments
may be submitted using any of the
following methods:
1. Federal eRulemaking Portal:
www.regulations.gov. Follow the
instructions for submitting comments.
2. Email: ASRACworkgroup2013
NOC0023@ee.doe.gov. Include docket
number EERE–2013–BT–NOC–0023 in
the subject line of the message.
3. Mail: Ms. Brenda Edwards, U.S.
Department of Energy, Building
Technologies Program, Mailstop EE–2J,
1000 Independence Avenue SW.,
Washington, DC 20585–0121. If
possible, please submit all items on a
compact disc (CD), in which case it is
not necessary to include printed copies.
4. Hand Delivery/Courier: Ms. Brenda
Edwards, U.S. Department of Energy,
Building Technologies Program, 950
L’Enfant Plaza, SW., Suite 600,
Washington, DC 20024. Telephone:
(202) 586–2945. If possible, please
submit all items on a CD, in which case
it is not necessary to include printed
copies.
No telefacsimilies (faxes) will be
accepted.
Docket: The docket is available for
review at www.regulations.gov,
including Federal Register notices,
public meeting attendee lists and
transcripts, comments, and other
supporting documents/materials. All
documents in the docket are listed in
the www.regulations.gov index.
However, not all documents listed in
the index may be publicly available,
such as information that is exempt from
public disclosure.
The Secretary of Energy has approved
publication of today’s notice of
proposed rulemaking.
Issued in Washington, DC, on August 9,
2013.
Kathleen B. Hogan,
Deputy Assistant Secretary for Energy
Efficiency, Energy Efficiency and Renewable
Energy.
[FR Doc. 2013–19778 Filed 8–14–13; 8:45 am]
BILLING CODE 6450–01–P
VerDate Mar<15>2010
16:52 Aug 14, 2013
Jkt 229001
DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric
Administration
15 CFR Part 922
[Docket No. 130403324–3376–01]
RIN 0648–BC94
Boundary Expansion of Thunder Bay
National Marine Sanctuary
Office of National Marine
Sanctuaries (ONMS), National Ocean
Service (NOS), National Oceanic and
Atmospheric Administration (NOAA),
Department of Commerce (DOC).
ACTION: Reopening of public comment
period.
AGENCY:
On June 14, 2013, NOAA
published a proposed rule in the
Federal Register to revise the
regulations for the boundary of the
Thunder Bay National Marine Sanctuary
(78 FR 35776). This notice reopens the
public comment period stated in that
proposed rule until October 18, 2013.
DATES: NOAA will accept public
comments on the proposed rule
published at 78 FR 35776 (June 14,
2013) through October 18, 2013.
ADDRESSES: You may submit comments
on this document, identified by NOAA–
NOS–2012–0077, by any of the
following methods:
• Electronic Submission: Submit all
electronic public comments via the
Federal e-Rulemaking Portal. Go to
www.regulations.gov/#!docketDetail;
D=NOAA-NOS-2012-0077, click the
‘‘Comment Now!’’ icon, complete the
required fields, and enter or attach your
comments.
• Mail: Submit written comments to
Thunder Bay National Marine
Sanctuary, 500 W. Fletcher, Alpena,
Michigan 49707, Attn: Jeff Gray,
Superintendent.
Instructions: Comments sent by any
other method, to any other address or
individual, or received after the end of
the comment period, may not be
considered by NOAA. All comments
received are a part of the public record
and will generally be posted for public
viewing on www.regulations.gov
without change. All personal identifying
information (e.g., name, address, etc.),
confidential business information, or
otherwise sensitive information
submitted voluntarily by the sender will
be publicly accessible. NOAA will
accept anonymous comments (enter ‘‘N/
A’’ in the required fields if you wish to
remain anonymous). Attachments to
electronic comments will be accepted in
SUMMARY:
PO 00000
Frm 00002
Fmt 4702
Sfmt 4702
Microsoft Word, Excel, or Adobe PDF
file formats only
FOR FURTHER INFORMATION CONTACT: Jeff
Gray, Superintendent, Thunder Bay
National Marine Sanctuary at 989–356–
8805 ext. 12 or jeff.gray@noaa.gov.
SUPPLEMENTARY INFORMATION: On June
14, 2013, NOAA published a proposed
rule in the Federal Register to revise the
regulations for the boundary of the
Thunder Bay National Marine Sanctuary
(78 FR 35776). An accompanying draft
environmental impact statement (DEIS)
was also published (78 FR 35928).
Public comments on the proposed rule
and DEIS were solicited. Three public
meetings on the proposed action were
held on July 15–17, 2013 in Michigan.
While the proposed action has received
considerable support, several
commenters have raised concerns
regarding the applicability of U.S. Coast
Guard and U.S. EPA regulations
governing discharge of ballast water to
the proposed expanded area.
While the public is free to comment
on any issue related to the proposed
action, NOAA is particularly interested
in receiving input on the following
topics:
1. Please explain current ballast
management practices. Identify, with
specificity, all areas where ballast
management occurs and under what
circumstances.
2. Please explain how the proposed
boundary expansion is expected to
impact existing ballast management
practices.
Dated: August 12, 2013.
Daniel J. Basta,
Director, Office of National Marine
Sanctuaries.
[FR Doc. 2013–19940 Filed 8–14–13; 8:45 am]
BILLING CODE 3510–NK–P
DEPARTMENT OF THE TREASURY
26 CFR Part 53
[REG–115300–13]
RIN 1545–BL57
Requirement of a Section 4959 Excise
Tax Return and Time for Filing the
Return
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing regulations
requiring hospital organizations liable
SUMMARY:
E:\FR\FM\15AUP1.SGM
15AUP1
Federal Register / Vol. 78, No. 158 / Thursday, August 15, 2013 / Proposed Rules
the Administrative Procedure Act (5
U.S.C. chapter 5) does not apply to these
regulations. It is hereby certified that
this rule will not have a significant
economic impact on a substantial
number of small entities. This
certification is based on the fact that this
rule merely provides guidance as to the
timing and filing of Form 4720 for
charitable hospital organizations liable
for the section 4959 excise tax, and
completing the applicable portion
(Schedule M) of the Form 4720 for this
purpose imposes little incremental
burden in time or expense. The liability
for the section 4959 excise tax is
imposed by statute, and not these
regulations. In addition, a charitable
hospital organization may already be
required to file the Form 4720 under the
existing final regulations in sections
53.6011–1 and 53.6071–1 if it is liable
for another Chapter 41 or 42 excise tax.
Therefore, a Regulatory Flexibility
Analysis under the Regulatory
Flexibility Act (5 U.S.C. Chapter 6) is
not required. Pursuant to section 7805(f)
of the Code, these proposed regulations
were submitted to the Chief Counsel for
Advocacy of the Small Business
Administration for comment on their
impact on small business, and no
comments were received.
Background and Explanation of
Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend the existing
regulations under sections 6011 and
6071 to (1) specify the form that must
be used to accompany payment of the
excise tax imposed by section 4959 for
failure to meet the community health
needs assessment requirements of
section 501(r)(3), and (2) provide the
due date for filing the form. Section
501(r) and section 4959 were enacted by
section 9007 of the Patient Protection
and Affordable Care Act, Public Law
111–148 (124 Stat. 119 (2010)).
The text of those temporary
regulations also serves as the text of
these proposed regulations. The
preamble to the temporary regulations
explains the amendments.
emcdonald on DSK67QTVN1PROD with PROPOSALS
for the excise tax for failure to meet the
community health needs assessment
requirements for any taxable year to file
Form 4720, ‘‘Return of Certain Excise
Taxes Under Chapters 41 and 42 of the
Internal Revenue Code.’’ The
regulations also specify the due date for
such returns. The text of those
temporary regulations also serves as the
text of these proposed regulations.
DATES: Written or electronic comments
and requests for a public hearing must
be received by November 13, 2013.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–115300–13), Room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be handdelivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to CC:PA:LPD:PR (REG–115300–13),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC, or sent electronically
via the Federal eRulemaking Portal at
https://www.regulations.gov (IRS REG–
115300–13).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Amy F. Giuliano at (202) 622–6070;
concerning submission of comments
and request for hearing,
Oluwafunmilayo Taylor at (202) 622–
7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
comments that are submitted timely to
the IRS as prescribed in this preamble
under the ADDRESSES heading. The
Treasury Department and the IRS
request comments on all aspects of the
proposed rules. All comments will be
available at www.regulations.gov or
upon request.
A public hearing will be scheduled if
requested in writing by any person that
timely submits written comments. If a
public hearing is scheduled, notice of
the date, time, and place for the public
hearing will be published in the Federal
Register.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866, as
supplemented by Executive Order
13563. Therefore, a regulatory
assessment is not required. It also has
been determined that section 553(b) of
VerDate Mar<15>2010
16:52 Aug 14, 2013
Jkt 229001
Comments and Requests for Public
Hearing
Drafting Information
The principal author of these
regulations is Amy F. Giuliano, Office of
Associate Chief Counsel (Tax Exempt
and Government Entities). However,
other personnel from the IRS and
Treasury Department participated in
their development.
List of Subjects in 26 CFR Part 53
Excise taxes, Foundations,
Investments, Lobbying, Reporting and
recordkeeping requirements.
PO 00000
Frm 00003
Fmt 4702
Sfmt 4702
49701
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 53 is
proposed to be amended as follows:
PART 53—FOUNDATION AND SIMILAR
EXCISE TAXES
Paragraph 1. The authority citation
for part 53 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 53.6011–1 is amended
by:
■ 1. Redesignating paragraphs (c)
through (e) as (d) through (f).
■ 2. Adding new paragraphs (c) and (g).
The addition reads as follows:
■
§ 53.6011–1 General requirement of return,
statement or list.
*
*
*
*
*
(c) [The text of paragraph (c) of this
section is the same as the text of
§ 53.6011–1T(c) published elsewhere in
this issue of the Federal Register].
*
*
*
*
*
(g) [The text of paragraph (g) of this
section is the same as the text of
§ 53.6011–1T(g) published elsewhere in
this issue of the Federal Register].
■ Par. 3. Section 53.6071–1 is amended
by:
■ 1. Revising paragraph (h).
■ 2. Adding paragraph (i).
The revision and addition read as
follows:
§ 53.6071–1
Time for filing returns.
*
*
*
*
*
[The text of paragraphs (h) and (i) of
this section is the same as the text of
§§ 53.6071–1T(h) and (i)(1) and (2)
published elsewhere in this issue of the
Federal Register].
Heather C. Maloy,
Acting Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2013–19930 Filed 8–14–13; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R01–OAR–2009–0469; A–1–FRL–
9846–7]
Approval and Promulgation of
Implementation Plans; Connecticut;
Control of Visible Emissions, Record
Keeping and Monitoring
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
E:\FR\FM\15AUP1.SGM
15AUP1
]]>Agencies
[Federal Register Volume 78, Number 158 (Thursday, August 15, 2013)]
[Proposed Rules]
[Pages 49700-49701]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-19930]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
26 CFR Part 53
[REG-115300-13]
RIN 1545-BL57
Requirement of a Section 4959 Excise Tax Return and Time for
Filing the Return
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing regulations requiring hospital
organizations liable
[[Page 49701]]
for the excise tax for failure to meet the community health needs
assessment requirements for any taxable year to file Form 4720,
``Return of Certain Excise Taxes Under Chapters 41 and 42 of the
Internal Revenue Code.'' The regulations also specify the due date for
such returns. The text of those temporary regulations also serves as
the text of these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by November 13, 2013.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-115300-13), Room
5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand-delivered Monday through
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
115300-13), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue NW., Washington, DC, or sent electronically via the Federal
eRulemaking Portal at https://www.regulations.gov (IRS REG-115300-13).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Amy F. Giuliano at (202) 622-6070; concerning submission of comments
and request for hearing, Oluwafunmilayo Taylor at (202) 622-7180 (not
toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend the existing regulations under
sections 6011 and 6071 to (1) specify the form that must be used to
accompany payment of the excise tax imposed by section 4959 for failure
to meet the community health needs assessment requirements of section
501(r)(3), and (2) provide the due date for filing the form. Section
501(r) and section 4959 were enacted by section 9007 of the Patient
Protection and Affordable Care Act, Public Law 111-148 (124 Stat. 119
(2010)).
The text of those temporary regulations also serves as the text of
these proposed regulations. The preamble to the temporary regulations
explains the amendments.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
12866, as supplemented by Executive Order 13563. Therefore, a
regulatory assessment is not required. It also has been determined that
section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5)
does not apply to these regulations. It is hereby certified that this
rule will not have a significant economic impact on a substantial
number of small entities. This certification is based on the fact that
this rule merely provides guidance as to the timing and filing of Form
4720 for charitable hospital organizations liable for the section 4959
excise tax, and completing the applicable portion (Schedule M) of the
Form 4720 for this purpose imposes little incremental burden in time or
expense. The liability for the section 4959 excise tax is imposed by
statute, and not these regulations. In addition, a charitable hospital
organization may already be required to file the Form 4720 under the
existing final regulations in sections 53.6011-1 and 53.6071-1 if it is
liable for another Chapter 41 or 42 excise tax. Therefore, a Regulatory
Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C.
Chapter 6) is not required. Pursuant to section 7805(f) of the Code,
these proposed regulations were submitted to the Chief Counsel for
Advocacy of the Small Business Administration for comment on their
impact on small business, and no comments were received.
Comments and Requests for Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any comments that are submitted timely
to the IRS as prescribed in this preamble under the ADDRESSES heading.
The Treasury Department and the IRS request comments on all aspects of
the proposed rules. All comments will be available at
www.regulations.gov or upon request.
A public hearing will be scheduled if requested in writing by any
person that timely submits written comments. If a public hearing is
scheduled, notice of the date, time, and place for the public hearing
will be published in the Federal Register.
Drafting Information
The principal author of these regulations is Amy F. Giuliano,
Office of Associate Chief Counsel (Tax Exempt and Government Entities).
However, other personnel from the IRS and Treasury Department
participated in their development.
List of Subjects in 26 CFR Part 53
Excise taxes, Foundations, Investments, Lobbying, Reporting and
recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 53 is proposed to be amended as follows:
PART 53--FOUNDATION AND SIMILAR EXCISE TAXES
0
Paragraph 1. The authority citation for part 53 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 53.6011-1 is amended by:
0
1. Redesignating paragraphs (c) through (e) as (d) through (f).
0
2. Adding new paragraphs (c) and (g).
The addition reads as follows:
Sec. 53.6011-1 General requirement of return, statement or list.
* * * * *
(c) [The text of paragraph (c) of this section is the same as the
text of Sec. 53.6011-1T(c) published elsewhere in this issue of the
Federal Register].
* * * * *
(g) [The text of paragraph (g) of this section is the same as the
text of Sec. 53.6011-1T(g) published elsewhere in this issue of the
Federal Register].
0
Par. 3. Section 53.6071-1 is amended by:
0
1. Revising paragraph (h).
0
2. Adding paragraph (i).
The revision and addition read as follows:
Sec. 53.6071-1 Time for filing returns.
* * * * *
[The text of paragraphs (h) and (i) of this section is the same as
the text of Sec. Sec. 53.6071-1T(h) and (i)(1) and (2) published
elsewhere in this issue of the Federal Register].
Heather C. Maloy,
Acting Deputy Commissioner for Services and Enforcement.
[FR Doc. 2013-19930 Filed 8-14-13; 8:45 am]
BILLING CODE 4830-01-P
