Designation of Payor To Perform Acts Required of an Employer; Correction, 31219 [2014-12614]
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Federal Register / Vol. 79, No. 105 / Monday, June 2, 2014 / Rules and Regulations
Role of a Representative of Providers of
Public Transportation
A representative of providers of
public transportation should consider
the needs of all eligible public
transportation providers that provide
service in the metropolitan planning
area. In exercising this responsibility,
the representative should have equal
decisionmaking rights and authorities as
the other members that are on the policy
board of an MPO that serves a TMA. An
MPO serving a TMA should formally
establish through a board resolution the
role and responsibilities of a
representative of providers of public
transportation, including, at a
minimum, that the transit representative
should (1) consider the needs of all
eligible providers of public
transportation in the metropolitan
planning area and to address those
issues that are relevant to the
responsibilities of the MPO, and (2)
have equal decisionmaking rights and
authorities as the other members that
are on the policy board of an MPO that
serves a TMA.
To the extent that an MPO has
bylaws, the MPO should, in
consultation with transit providers in
the TMA, develop bylaws that describe
the establishment, roles, and
responsibilities of transit
representatives. These bylaws should
explain the process by which the public
transportation representative will
identify transit-related issues for
consideration by the MPO policy board
and verify that transit priorities are
considered in planning products to be
adopted by the MPO. In TMAs with
multiple providers of public
transportation, the bylaws also should
outline how representatives will
consider the needs of all eligible
providers of public transportation and
address issues that are relevant to the
responsibilities of the MPO.
emcdonald on DSK67QTVN1PROD with RULES
Restructuring MPOs To Include
Representation by Providers of Public
Transportation
15:44 May 30, 2014
Jkt 232001
requirement to include representation
by providers of public transportation.
There are various approaches to meeting
this requirement. For example, an MPO
may allocate a single board position to
eligible providers of public
transportation collectively, providing
that one representative of providers of
public transportation must be agreed
upon through a cooperative process.
The requirement for representation
might also be met by rotating the board
position among all eligible providers or
by providing all eligible providers with
proportional representation. However
the representation is ultimately
designated, the MPO should formally
adopt the revised structure through a
board resolution, bylaws, a metropolitan
planning agreement, or other
documentation, as appropriate.
Apart from the requirement for
representation on the MPO’s policy
board, an MPO also may allow for
transit representation on policy or
technical committees. Eligible providers
of public transportation that do not
participate on the MPO’s policy board
may hold positions on advisory or
technical committees.
The FHWA and FTA encourage
MPOs, States, local stakeholders, and
providers of public transportation to
take this opportunity to determine the
most effective governance and
institutional arrangements to best serve
the interests of the metropolitan
planning area.
FOR FURTHER INFORMATION CONTACT:
Jeanne Royal Singley at (202) 317–6798
(not a toll-free number).
Issued on: May 21, 2014.
Therese McMillan,
Deputy Administrator, Federal Transit
Administration.
Gregory G. Nadeau,
Deputy Administrator, Federal Highway
Administration.
PART 31—EMPLOYMENT TAXES AND
COLLECTION OF INCOME TAX AT THE
SOURCE
[FR Doc. 2014–12163 Filed 5–30–14; 8:45 am]
BILLING CODE 4910–22–P
Federal Register on Monday, March 31,
2014 (79 FR 17860) relating to section
3504 of the Internal Revenue Code
(Code) providing circumstances under
which a person (payor) is designated to
perform the acts required of an
employer and is liable for employment
taxes with respect to wages or
compensation paid by the payor to
individuals performing services for the
payor’s client pursuant to a service
agreement between the payor and the
client.
This correction is effective on
June 2, 2014, and is applicable March
31, 2014.
DATES:
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are subject
of this document are under section 3504
of the Internal Revenue Code.
Need for Correction
As published, final regulations (TD
9662) contain errors that may prove to
be misleading and are in need of
clarification.
Correction of Publication
Accordingly, 26 CFR part 31 is
corrected by making the following
correcting amendments:
Paragraph 1. The authority citation
for part 31 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
DEPARTMENT OF THE TREASURY
§ 31.3504–2
Internal Revenue Service
Title 23 U.S.C. 134(d)(5)(B) and 49
U.S.C. 5303(d)(5)(B) provide that an
MPO may be restructured to meet the
law’s representation requirements
without having to secure the agreement
of the Governor and units of general
purpose government as part of a
redesignation.
There are multiple providers of public
transportation within most TMAs. An
MPO that serves an area designated as
a TMA that has multiple providers of
public transportation may need to
cooperate with the eligible providers to
determine how the MPO will meet the
VerDate Mar<15>2010
31219
■ Par. 2. In § 31.3504–2, paragraph
(e)(9) Example 9. the language
‘‘Corporation U’’ is removed and the
language ‘‘Corporation V’’ is added in
its place.
26 CFR Part 31
[TD 9662]
RIN 1545–BJ31
Designation of Payor To Perform Acts
Required of an Employer; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2014–12614 Filed 5–30–14; 8:45 am]
BILLING CODE 4830–01–P
SUMMARY: This document contains
corrections to final regulations (TD
9662) that were published in the
PO 00000
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[Corrected]
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]]>Agencies
[Federal Register Volume 79, Number 105 (Monday, June 2, 2014)]
[Rules and Regulations]
[Page 31219]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-12614]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 31
[TD 9662]
RIN 1545-BJ31
Designation of Payor To Perform Acts Required of an Employer;
Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9662) that were published in the Federal Register on Monday, March 31,
2014 (79 FR 17860) relating to section 3504 of the Internal Revenue
Code (Code) providing circumstances under which a person (payor) is
designated to perform the acts required of an employer and is liable
for employment taxes with respect to wages or compensation paid by the
payor to individuals performing services for the payor's client
pursuant to a service agreement between the payor and the client.
DATES: This correction is effective on June 2, 2014, and is applicable
March 31, 2014.
FOR FURTHER INFORMATION CONTACT: Jeanne Royal Singley at (202) 317-6798
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are subject of this document are under
section 3504 of the Internal Revenue Code.
Need for Correction
As published, final regulations (TD 9662) contain errors that may
prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, 26 CFR part 31 is corrected by making the following
correcting amendments:
PART 31--EMPLOYMENT TAXES 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 * * *
Sec. 31.3504-2 [Corrected]
0
Par. 2. In Sec. 31.3504-2, paragraph (e)(9) Example 9. the language
``Corporation U'' is removed and the language ``Corporation V'' is
added in its place.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-12614 Filed 5-30-14; 8:45 am]
BILLING CODE 4830-01-P
