Designation of Payor To Perform Acts Required of an Employer; Correction, 31219 [2014-12614]

Download as PDF 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 Frm 00015 Fmt 4700 Sfmt 9990 [Corrected] E:\FR\FM\02JNR1.SGM 02JNR1

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.

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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