Native American Housing Assistance and Self-Determination Act of 1996: Negotiated Rulemaking Committee; Notice of Eighth Meeting, 881-882 [2016-185]
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Federal Register / Vol. 81, No. 5 / Friday, January 8, 2016 / Proposed Rules
on whether to expand sanctuary
boundaries, suggestions for the extent
and configuration of an expanded
boundary, and the potential effects of a
boundary expansion; and
2. Help determine the scope of issues
to be addressed in the preparation of an
environmental impact statement (EIS)
pursuant to NEPA.
asabaliauskas on DSK5VPTVN1PROD with PROPOSALS
IV. Consultation Under the National
Historic Preservation Act
Authority: 16 U.S.C. 1431 et seq.; 16 U.S.C.
470.
[FR Doc. 2015–33169 Filed 1–7–16; 8:45 am]
BILLING CODE 3510–NK–P
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20:30 Jan 07, 2016
Jkt 238001
24 CFR Chapter IX
[Docket No. FR–5650–N–11]
Native American Housing Assistance
and Self-Determination Act of 1996:
Negotiated Rulemaking Committee;
Notice of Eighth Meeting
Office of Assistant Secretary for
Public and Indian Housing, HUD.
ACTION: Notice of meetings of negotiated
rulemaking committee.
AGENCY:
This document confirms that NOAA
will fulfill its responsibility under
section 106 of the National Historic
Preservation Act (NHPA, 16 U.S.C. 470)
through the ongoing NEPA process,
pursuant to 36 CFR 800.8(a), including
the use of NEPA documents and public
and stakeholder meetings to meet the
section 106 requirements. The NHPA
specifically applies to any agency
undertaking that may affect historic
properties. Pursuant to 36 CFR
800.16(l)(1), a ‘‘historic property means
any prehistoric or historic district, site,
building, structure, or object included
in, or eligible for inclusion in, the
National Register of Historic Places
maintained by the Secretary of the
Interior. The term includes artifacts,
records, and remains that are related to
and located within such properties. The
term includes properties of traditional
religious and cultural importance to an
Indian tribe or Native Hawaiian
organization and that meet the National
Register criteria.’’
In fulfilling its responsibility under
the NHPA and NEPA, NOAA intends to
identify consulting parties; identify
historic properties and assess the effects
of the undertaking on such properties;
initiate formal consultation with the
State Historic Preservation Officer, the
Advisory Council of Historic
Preservation, and other consulting
parties; involve the public in
accordance with NOAA’s NEPA
procedures; and in consultation with
the identified consulting parties,
develop alternatives and proposed
measures that might avoid, minimize or
mitigate any adverse effects on historic
properties and describe them in any
environmental assessment or draft
environmental impact statement.
Dated: December 22, 2015.
John Armor,
Acting Director, Office of National Marine
Sanctuaries.
DEPARTMENT OF HOUSING AND
URBAN DEVELOPMENT
This notice announces the
eighth meeting of the Indian Housing
Block Grant (IHBG) program negotiated
rulemaking committee.
DATES: The eighth meeting will be held
on Tuesday, January 26, 2016 and
Wednesday, January 27, 2016. On each
day, the session will begin at
approximately 8:30 a.m., and adjourn at
approximately 5:30 p.m.
ADDRESSES: The meeting will take place
at the Weaver Building, U.S.
Department of Housing and Urban
Development, 451 Seventh Street SW.,
Washington, DC 20410.
FOR FURTHER INFORMATION CONTACT:
Randy Akers, Acting Deputy Assistant
Secretary for Native American
Programs, Office of Public and Indian
Housing, Department of Housing and
Urban Development, 451 Seventh Street
SW., Room 4126, Washington, DC
20410, telephone number 202–401–7914
(this is not a toll-free number). Hearingor speech-impaired individuals may
access this number via TTY by calling
the toll-free Federal Relay Service at 1–
800–877–8339.
SUPPLEMENTARY INFORMATION:
SUMMARY:
I. Background
The Native American Housing and
Assistance and Self-Determination Act
of 1996 (25 U.S.C. 4101 et seq.)
(NAHASDA) changed the way that
housing assistance is provided to Native
Americans. NAHASDA eliminated
several separate assistance programs
and replaced them with a single block
grant program, known as the Indian
Housing Block Grant (IHBG) program.
The regulations governing the IHBG
formula allocation are codified in
subpart D of part 1000 of HUD’s
regulations in title 24 of the Code of
Federal Regulations. In accordance with
section 106 of NAHASDA, HUD
developed the regulations with active
tribal participation using the procedures
of the Negotiated Rulemaking Act of
1990 (5 U.S.C. 561–570).
Under the IHBG program, HUD makes
assistance available to eligible Indian
PO 00000
Frm 00003
Fmt 4702
Sfmt 4702
881
tribes for affordable housing activities.
The amount of assistance made
available to each Indian tribe is
determined using a formula that was
developed as part of the NAHASDA
negotiated process. Based on the
amount of funding appropriated for the
IHBG program, HUD calculates the
annual grant for each Indian tribe and
provides this information to the Indian
tribes. An Indian Housing Plan for the
Indian tribe is then submitted to HUD.
If the Indian Housing Plan is found to
be in compliance with statutory and
regulatory requirements, the grant is
made.
On July 3, 2012 at 77 FR 39452, HUD
announced its intention to establish a
negotiated rulemaking committee for the
purpose of developing regulatory
changes to the formula allocation for the
IHBG program. On June 12, 2013 at 78
FR 35178, HUD announced the list of
proposed members for the negotiated
rulemaking committee, and requested
additional public comment on the
proposed membership. On July 30, 2013
at 78 FR 45903, HUD announced the
final list of committee members to
revise the allocation formula used under
the IHBG.
Committee meetings have taken place
on August 27–28, 2013, September 17–
19, 2013, April 23–24, 2014, June 11–13,
2014, July 29–31, 2014, August 26–28,
2014, and August 11–13, 2015. All of
the Committee meetings were
announced in the Federal Register and
were open to the public.1
II. Eighth Committee Meeting
The eighth meeting of the IHBG
Formula Negotiated Rulemaking
Committee will be held on Tuesday,
January 26, 2016 and Wednesday,
January 27, 2016. On each day, the
session will begin at approximately 8:30
a.m., and adjourn at approximately 5:30
p.m. The meeting will take place at the
Weaver Building, U.S. Department of
Housing and Urban Development, 451
Seventh Street SW., Washington, DC
20410. The primary agenda items for
this meeting will be limited to
discussion and vote on adjustments to
data sources and approval of final
preamble language.
These meetings will be open to the
public; however, all members of the
public will be required to register their
attendance; present valid identification,
and be subject to security screening
upon entrance to the building. The
deadline for registration is 5:00 p.m.
1 See, 78 FR 45903 (July 30, 2013), 78 FR 54416
(September 4, 2013), 79 FR 14204 (March 13, 2014),
79 FR 29700 (May 23, 2014), 80 FR 30004 (May 26,
2015).
E:\FR\FM\08JAP1.SGM
08JAP1
882
Federal Register / Vol. 81, No. 5 / Friday, January 8, 2016 / Proposed Rules
Eastern Standard Time, January 22,
2016. The public may register using the
following link: https://
newregistration.firstpic.org/rulemaking/
index.php or by calling 1–202–393–
6400 (this is not a toll-free number).
Through the registration process,
attendees will be informed of the
acceptable forms of identification to
present for admittance to the building.
Public attendance may be limited to the
space available. Members of the public
may make statements during the
meetings, to the extent time permits,
and file written statements with the
committee for its consideration. Written
statements should be submitted to the
address listed in the FOR FURTHER
INFORMATION CONTACT section of this
document.
III. Future Committee Meetings
Notices of all future meetings will be
published in the Federal Register. HUD
will make every effort to publish such
notices at least 15 calendar days prior to
each meeting.
Dated: December 31, 2015.
´
Lourdes Castro Ramırez,
Principal Deputy Assistant Secretary for
Public and Indian Housing.
[FR Doc. 2016–185 Filed 1–7–16; 8:45 am]
BILLING CODE 4210–67–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–138344–13]
RIN 1545–BL94
Substantiation Requirement for Certain
Contributions; Withdrawal
Internal Revenue Service (IRS),
Treasury.
ACTION: Withdrawal of notice of
proposed rulemaking.
AGENCY:
This document withdraws
proposed regulations that would
implement the statutory exception to
the ‘‘contemporaneous written
acknowledgement’’ requirement for
substantiating charitable contribution
deductions of $250 or more. The
withdrawal affects persons that make
charitable contributions and
organizations that receive charitable
contributions.
asabaliauskas on DSK5VPTVN1PROD with PROPOSALS
SUMMARY:
As of January 8, 2016 the notice
of proposed rulemaking published on
September 17, 2015 (80 FR 55802), is
withdrawn.
DATES:
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FOR FURTHER INFORMATION CONTACT:
Robert Basso at (202) 317–7011 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Section 170(f)(8)(A) of the Internal
Revenue Code provides the statutory
requirement that a taxpayer who claims
a charitable contribution deduction for
any contribution of $250 or more obtain
substantiation in the form of a
contemporaneous written
acknowledgment (CWA) from the donee
organization. However, in section
170(f)(8)(D), Congress provided an
exception to the CWA requirement.
Under the exception, a CWA is not
required if the donee organization files
a return on such form and in accordance
with such regulations as the Treasury
Department may prescribe (donee
reporting).
Section 1.170A–13(f) of the Income
Tax Regulations provides the rules
issued by the Treasury Department and
the IRS for substantiating charitable
contributions of $250 or more. See TD
8690 (1997–1 CB 68). When issuing TD
8690 in 1997, the Treasury Department
and the IRS specifically declined to
issue regulations to implement donee
reporting under section 170(f)(8)(D). The
IRS has consistently maintained that the
section 170(f)(8)(D) exception is not
available unless and until the Treasury
Department and the IRS issue final
regulations prescribing the method for
donee reporting. Nevertheless, some
taxpayers under examination for their
claimed charitable contribution
deductions have recently argued that a
failure to comply with the CWA
requirements of section 170(f)(8)(A) may
be cured if the donee organization files
an amended Form 990, ‘‘Return of
Organization Exempt From Income
Tax,’’ that includes the donor’s
contribution information. These
taxpayers argue that an amended Form
990 constitutes permissible donee
reporting under section 170(f)(8)(D),
even if the amended Form 990 is
submitted to the IRS many years after
the purported charitable contribution
was made. In response to some donors’
requests, some donee organizations have
filed amended Forms 990 attempting to
effectuate donee reporting. The Treasury
Department and the IRS have concluded
that the Form 990 is an unsuitable
reporting method for this purpose and
may not be used to effectuate donee
reporting.
However, in response to the interest
by some taxpayers in donee reporting
under the statutory exception, the
Treasury Department and the IRS
proposed regulations to implement a
PO 00000
Frm 00004
Fmt 4702
Sfmt 4702
framework addressing the manner and
timing for donee reporting under section
170(f)(8)(D). On September 17, 2015, a
notice of proposed rulemaking (REG–
138344–13) was published in the
Federal Register (80 FR 55802). The
proposed framework for donee reporting
was based on a specific-use information
return that would include, among other
things, the donor’s name, address, and
taxpayer identification number. Similar
to other specific-use information returns
filed with the IRS, the donor’s taxpayer
identification number was required in
order to properly associate the donation
information with the correct taxpayer.
Unlike a CWA, which is not sent to the
IRS, the donee reporting information
return would be sent to the IRS, which
must have a means to store, maintain,
and readily retrieve the return
information for a specific taxpayer if
and when substantiation is required in
the course of an examination.
The proposed framework for donee
reporting was intended to minimize the
reporting burden on donee
organizations by making it voluntary,
and to protect donor privacy by not
using the Form 990 series. In the
preamble to the proposed regulations,
the Treasury Department and the IRS
expressed concern about the potential
risk for identity theft with a donee
reporting system based on a specific-use
information return because donee
organizations would be collecting
donors’ taxpayer identification numbers
and maintaining those numbers for
some period of time. The Treasury
Department and the IRS requested
comments, including specifically on
whether additional guidance was
necessary regarding the procedures a
donee organization should use to
mitigate the risk of identity theft of
donor information.
The Treasury Department and the IRS
received a substantial number of public
comments in response to the notice of
proposed rulemaking. Many of these
public comments questioned the need
for donee reporting, and many
comments expressed significant
concerns about donee organizations
collecting and maintaining taxpayer
identification numbers for purposes of
the specific-use information return. In
response to those comments, the
Treasury Department and the IRS have
decided against implementing the
statutory exception to the CWA
requirement, and therefore that
exception remains unavailable unless
and until final regulations are issued
prescribing the method for donee
reporting. Accordingly, the notice of
proposed rulemaking is being
withdrawn.
E:\FR\FM\08JAP1.SGM
08JAP1
Agencies
[Federal Register Volume 81, Number 5 (Friday, January 8, 2016)]
[Proposed Rules]
[Pages 881-882]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-185]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
24 CFR Chapter IX
[Docket No. FR-5650-N-11]
Native American Housing Assistance and Self-Determination Act of
1996: Negotiated Rulemaking Committee; Notice of Eighth Meeting
AGENCY: Office of Assistant Secretary for Public and Indian Housing,
HUD.
ACTION: Notice of meetings of negotiated rulemaking committee.
-----------------------------------------------------------------------
SUMMARY: This notice announces the eighth meeting of the Indian Housing
Block Grant (IHBG) program negotiated rulemaking committee.
DATES: The eighth meeting will be held on Tuesday, January 26, 2016 and
Wednesday, January 27, 2016. On each day, the session will begin at
approximately 8:30 a.m., and adjourn at approximately 5:30 p.m.
ADDRESSES: The meeting will take place at the Weaver Building, U.S.
Department of Housing and Urban Development, 451 Seventh Street SW.,
Washington, DC 20410.
FOR FURTHER INFORMATION CONTACT: Randy Akers, Acting Deputy Assistant
Secretary for Native American Programs, Office of Public and Indian
Housing, Department of Housing and Urban Development, 451 Seventh
Street SW., Room 4126, Washington, DC 20410, telephone number 202-401-
7914 (this is not a toll-free number). Hearing- or speech-impaired
individuals may access this number via TTY by calling the toll-free
Federal Relay Service at 1-800-877-8339.
SUPPLEMENTARY INFORMATION:
I. Background
The Native American Housing and Assistance and Self-Determination
Act of 1996 (25 U.S.C. 4101 et seq.) (NAHASDA) changed the way that
housing assistance is provided to Native Americans. NAHASDA eliminated
several separate assistance programs and replaced them with a single
block grant program, known as the Indian Housing Block Grant (IHBG)
program. The regulations governing the IHBG formula allocation are
codified in subpart D of part 1000 of HUD's regulations in title 24 of
the Code of Federal Regulations. In accordance with section 106 of
NAHASDA, HUD developed the regulations with active tribal participation
using the procedures of the Negotiated Rulemaking Act of 1990 (5 U.S.C.
561-570).
Under the IHBG program, HUD makes assistance available to eligible
Indian tribes for affordable housing activities. The amount of
assistance made available to each Indian tribe is determined using a
formula that was developed as part of the NAHASDA negotiated process.
Based on the amount of funding appropriated for the IHBG program, HUD
calculates the annual grant for each Indian tribe and provides this
information to the Indian tribes. An Indian Housing Plan for the Indian
tribe is then submitted to HUD. If the Indian Housing Plan is found to
be in compliance with statutory and regulatory requirements, the grant
is made.
On July 3, 2012 at 77 FR 39452, HUD announced its intention to
establish a negotiated rulemaking committee for the purpose of
developing regulatory changes to the formula allocation for the IHBG
program. On June 12, 2013 at 78 FR 35178, HUD announced the list of
proposed members for the negotiated rulemaking committee, and requested
additional public comment on the proposed membership. On July 30, 2013
at 78 FR 45903, HUD announced the final list of committee members to
revise the allocation formula used under the IHBG.
Committee meetings have taken place on August 27-28, 2013,
September 17-19, 2013, April 23-24, 2014, June 11-13, 2014, July 29-31,
2014, August 26-28, 2014, and August 11-13, 2015. All of the Committee
meetings were announced in the Federal Register and were open to the
public.\1\
---------------------------------------------------------------------------
\1\ See, 78 FR 45903 (July 30, 2013), 78 FR 54416 (September 4,
2013), 79 FR 14204 (March 13, 2014), 79 FR 29700 (May 23, 2014), 80
FR 30004 (May 26, 2015).
---------------------------------------------------------------------------
II. Eighth Committee Meeting
The eighth meeting of the IHBG Formula Negotiated Rulemaking
Committee will be held on Tuesday, January 26, 2016 and Wednesday,
January 27, 2016. On each day, the session will begin at approximately
8:30 a.m., and adjourn at approximately 5:30 p.m. The meeting will take
place at the Weaver Building, U.S. Department of Housing and Urban
Development, 451 Seventh Street SW., Washington, DC 20410. The primary
agenda items for this meeting will be limited to discussion and vote on
adjustments to data sources and approval of final preamble language.
These meetings will be open to the public; however, all members of
the public will be required to register their attendance; present valid
identification, and be subject to security screening upon entrance to
the building. The deadline for registration is 5:00 p.m.
[[Page 882]]
Eastern Standard Time, January 22, 2016. The public may register using
the following link: https://newregistration.firstpic.org/rulemaking/index.php or by calling 1-202-393-6400 (this is not a toll-free
number). Through the registration process, attendees will be informed
of the acceptable forms of identification to present for admittance to
the building. Public attendance may be limited to the space available.
Members of the public may make statements during the meetings, to the
extent time permits, and file written statements with the committee for
its consideration. Written statements should be submitted to the
address listed in the FOR FURTHER INFORMATION CONTACT section of this
document.
III. Future Committee Meetings
Notices of all future meetings will be published in the Federal
Register. HUD will make every effort to publish such notices at least
15 calendar days prior to each meeting.
Dated: December 31, 2015.
Lourdes Castro Ram[iacute]rez,
Principal Deputy Assistant Secretary for Public and Indian Housing.
[FR Doc. 2016-185 Filed 1-7-16; 8:45 am]
BILLING CODE 4210-67-P