Rules Relating to Additional Medicare; Correction, 4623 [2014-01619]
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Federal Register / Vol. 79, No. 19 / Wednesday, January 29, 2014 / Rules and Regulations
Chief Executive Officer means the
Chief Executive Officer, TVA.
Committee means a committee of the
TVA Board of Directors that has been
designated by the TVA Board to hear
appeals under this regulation.
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TVA Investigating Officer means a
TVA employee or a person under
contract to TVA appointed by the Vice
President or the CEO to investigate any
issue concerning an appeal of a decision
on an application under this part.
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Vice President means the Vice
President, Natural Resources, TVA, or a
position with functionally equivalent
supervisory responsibilities.
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Public Law 111–148 (124 Stat. 119
(2010)), and as amended by section
10906 of the PPACA and section 1402(b)
of the Health Care and Education
Reconciliation Act of 2010, Public Law
111–152.
Rebecca C. Tolene,
Vice President, Natural Resources.
Correction of Publication
Accordingly, 26 CFR Part 31 is
corrected by making the following
correcting amendments:
Need for Correction
As published, the final regulations
(TD 9645), published November 29,
2013 (78 FR 71468), contain errors that
may prove to be misleading and are in
need of clarification.
List of Subjects in 26 CFR Part 31
Employment taxes, Income taxes,
Penalties, Pensions, Railroad retirement,
Reporting and recordkeeping
requirements, Social Security,
Unemployment compensation.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[FR Doc. 2014–01619 Filed 1–28–14; 8:45 am]
BILLING CODE 4830–01–P
EQUAL EMPLOYMENT OPPORTUNITY
COMMISSION
29 CFR Part 1630
Regulations To Implement the Equal
Employment Provisions of the
Americans With Disabilities Act
CFR Correction
In Title 29 of the Code of Federal
Regulations, Parts 900 to 1899, revised
as of July 1, 2013, on page 397, in the
Appendix to Part 1630, under Section
1630.2(o), after the third paragraph, the
following paragraph is reinstated:
Appendix to Part 1630—Interpretive
Guidance on Title I of the Americans
With Disabilities Act
■
26 CFR Part 31
[TD 9645]
Authority: 26 U.S.C. 7805 * * *
RIN 1545–BK54
Par. 2. Section 31.3101–2 is amended
by revising paragraph (d) to read as
follows:
■
Rules Relating to Additional Medicare;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains
corrections to final regulations (TD
9645) that were published in the
Federal Register on Friday, November
29, 2013. The final regulations are
relating to Additional Hospital
Insurance Tax on income above
threshold amounts, as added by the
Affordable Care Act.
DATES: This correction is effective
January 29, 2014 and applicable
beginning November 29, 2013.
FOR FURTHER INFORMATION CONTACT:
Andrew K. Holubeck, at (202) 317–4774
(not a toll free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
tkelley on DSK3SPTVN1PROD with RULES
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
Paragraph 1. The authority citation
for part 31 continues to read in part as
follows:
BILLING CODE 8120–08–P
The final regulations (TD 9645) that
are the subject of this correction are
issued in connection with the
Additional Hospital Insurance Tax on
income above threshold amounts
(‘‘Additional Medicare Tax’’), as added
by section 9015 of the Patient Protection
and Affordable Care Act (PPACA),
15:55 Jan 28, 2014
apply to adjusted returns filed on or
after November 29, 2013.
PART 31—EMPLOYMENT TAXERS
AND COLLECTION OF INCOME TAX
AT THE SOURCE
[FR Doc. 2014–01676 Filed 1–28–14; 8:45 am]
VerDate Mar<15>2010
4623
Jkt 232001
§ 31.3101–2 Rates and computation of
employee tax.
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(d) Effective/applicability date.
Paragraphs (a), (b), and (c) of this
section apply to quarters beginning on
or after November 29, 2013.
Par. 3. Section 31.6011(a)–1 is
amended by revising the first sentence
of paragraph (g) to read as follows:
■
§ 31.6011(a)–1 Returns under Federal
Insurance Contributions Act.
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(g) * * * An employee who is paid
wages, as defined in section 3121(a),
subject to the tax under section
3101(b)(2) (Additional Medicare Tax),
must make a return for the taxable year
in respect of such tax. * * *
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Par. 4. Section 31.6413(a)–2 is
amended by revising paragraph (e) to
read as follows:
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Section 1630.2(o)
Accommodation
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Sfmt 9990
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BILLING CODE 1505–01–D
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(e) Effective/applicability date.
Paragraphs (a) and (b) of this section
Fmt 4700
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[FR Doc. 2014–01850 Filed 1–28–14; 8:45 am]
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Reasonable
Part 1630 lists the examples, specified in
title I of the ADA, of the most common types
of accommodation that an employer or other
covered entity may be required to provide.
There are any number of other specific
accommodations that may be appropriate for
particular situations but are not specifically
mentioned in this listing. This listing is not
intended to be exhaustive of accommodation
possibilities. For example, other
accommodations could include permitting
the use of accrued paid leave or providing
additional unpaid leave for necessary
treatment, making employer provided
transportation accessible, and providing
reserved parking spaces. Providing personal
assistants, such as a page turner for an
employee with no hands or a travel attendant
to act as a sighted guide to assist a blind
employee on occasional business trips, may
also be a reasonable accommodation. Senate
Report at 31; House Labor Report at 62;
House Judiciary Report at 39.
§ 31.6413(a)–2 Adjustments of
overpayments.
PO 00000
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E:\FR\FM\29JAR1.SGM
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[Federal Register Volume 79, Number 19 (Wednesday, January 29, 2014)]
[Rules and Regulations]
[Page 4623]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-01619]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 31
[TD 9645]
RIN 1545-BK54
Rules Relating to Additional Medicare; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9645) that were published in the Federal Register on Friday, November
29, 2013. The final regulations are relating to Additional Hospital
Insurance Tax on income above threshold amounts, as added by the
Affordable Care Act.
DATES: This correction is effective January 29, 2014 and applicable
beginning November 29, 2013.
FOR FURTHER INFORMATION CONTACT: Andrew K. Holubeck, at (202) 317-4774
(not a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9645) that are the subject of this
correction are issued in connection with the Additional Hospital
Insurance Tax on income above threshold amounts (``Additional Medicare
Tax''), as added by section 9015 of the Patient Protection and
Affordable Care Act (PPACA), Public Law 111-148 (124 Stat. 119 (2010)),
and as amended by section 10906 of the PPACA and section 1402(b) of the
Health Care and Education Reconciliation Act of 2010, Public Law 111-
152.
Need for Correction
As published, the final regulations (TD 9645), published November
29, 2013 (78 FR 71468), contain errors that may prove to be misleading
and are in need of clarification.
List of Subjects in 26 CFR Part 31
Employment taxes, Income taxes, Penalties, Pensions, Railroad
retirement, Reporting and recordkeeping requirements, Social Security,
Unemployment compensation.
Correction of Publication
Accordingly, 26 CFR Part 31 is corrected by making the following
correcting amendments:
PART 31--EMPLOYMENT TAXERS AND COLLECTION OF INCOME TAX AT THE
SOURCE
0
Paragraph 1. The authority citation for part 31 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 31.3101-2 is amended by revising paragraph (d) to read
as follows:
Sec. 31.3101-2 Rates and computation of employee tax.
* * * * *
(d) Effective/applicability date. Paragraphs (a), (b), and (c) of
this section apply to quarters beginning on or after November 29, 2013.
0
Par. 3. Section 31.6011(a)-1 is amended by revising the first sentence
of paragraph (g) to read as follows:
Sec. 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
* * * * *
(g) * * * An employee who is paid wages, as defined in section
3121(a), subject to the tax under section 3101(b)(2) (Additional
Medicare Tax), must make a return for the taxable year in respect of
such tax. * * *
* * * * *
0
Par. 4. Section 31.6413(a)-2 is amended by revising paragraph (e) to
read as follows:
Sec. 31.6413(a)-2 Adjustments of overpayments.
* * * * *
(e) Effective/applicability date. Paragraphs (a) and (b) of this
section apply to adjusted returns filed on or after November 29, 2013.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-01619 Filed 1-28-14; 8:45 am]
BILLING CODE 4830-01-P
