Reporting for Qualified Tuition and Related Expenses; Education Tax Credits; Correction, 65983-65984 [2016-22938]

Download as PDF Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Proposed Rules 116, Transport Airplane Directorate, FAA; or EASA, or approved under Airbus’s EASA DOA. (2) The FCD installation must be accomplished in accordance with airplane modification instructions approved by the Manager, International Branch, ANM–116, Transport Airplane Directorate, FAA; or EASA; or approved under Airbus’s EASA DOA. (m) Credit for Previous Actions This paragraph provides credit for actions required by paragraph (g) of this AD, if those actions were performed before the effective date of this AD using Airbus Service Bulletin A320–71–1068, dated December 18, 2015, which is not incorporated by reference in this AD. mstockstill on DSK3G9T082PROD with PROPOSALS (n) Other FAA AD Provisions The following provisions also apply to this AD: (1) Alternative Methods of Compliance (AMOCs): The Manager, International Branch, ANM–116, Transport Airplane Directorate, FAA, has the authority to approve AMOCs for this AD, if requested using the procedures found in 14 CFR 39.19. In accordance with 14 CFR 39.19, send your request to your principal inspector or local Flight Standards District Office, as appropriate. If sending information directly to the International Branch, send it to ATTN: Sanjay Ralhan, Aerospace Engineer, International Branch, ANM–116, Transport Airplane Directorate, FAA, 1601 Lind Avenue SW., Renton, WA 98057–3356; telephone 425–227–1405; fax 425–227–1149. Information may be emailed to: 9-ANM-116AMOC-REQUESTS@faa.gov. Before using any approved AMOC, notify your appropriate principal inspector, or lacking a principal inspector, the manager of the local flight standards district office/certificate holding district office. The AMOC approval letter must specifically reference this AD. (2) Contacting the Manufacturer: For any requirement in this AD to obtain corrective actions from a manufacturer, the action must be accomplished using a method approved by the Manager, International Branch, ANM– 116, Transport Airplane Directorate, FAA; or the EASA; or Airbus’s EASA DOA. If approved by the DOA, the approval must include the DOA-authorized signature. (o) Related Information (1) Refer to Mandatory Continuing Airworthiness Information (MCAI) EASA Airworthiness Directive 2016–0069, dated April 11, 2016, for related information. This MCAI may be found in the AD docket on the Internet at http://www.regulations.gov by searching for and locating Docket No. FAA– 2016–9074. (2) For service information identified in this AD, contact Airbus, Airworthiness Office—EIAS, 1 Rond Point Maurice Bellonte, 31707 Blagnac Cedex, France; telephone +33 5 61 93 36 96; fax +33 5 61 93 44 51; email account.airworth-eas@ airbus.com; Internet http://www.airbus.com. You may view this service information at the FAA, Transport Airplane Directorate, 1601 Lind Avenue SW., Renton, WA. For VerDate Sep<11>2014 19:07 Sep 23, 2016 Jkt 238001 information on the availability of this material at the FAA, call 425–227–1221. Issued in Renton, Washington, on August 31, 2016. Michael Kaszycki, Acting Manager, Transport Airplane Directorate, Aircraft Certification Service. [FR Doc. 2016–21703 Filed 9–23–16; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG–131418–14] RIN 1545–BN27 Reporting for Qualified Tuition and Related Expenses; Education Tax Credits; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking and notice of public hearing. AGENCY: This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG–131418–14) that was published in the Federal Register on Tuesday, August 2, 2016 (81 FR 50657). The proposed regulations that revise the rules for reporting qualified tuition and related expenses under section 6050S on a Form 1098–T, ‘‘Tuition Statement,’’ and conforms the regulations to the changes made to section 6050S by the Protecting Americans from Tax Hikes Act of 2015. DATES: Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 81 FR 50657, August 2, 2016, are still being accepted and must be received by October 31, 2016. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Gerald Semasek of the Office of Associate Chief Counsel (Procedure and Administration) for the proposed regulations under sections 6050S and 6724, (202) 317–6845, and Sheldon Iskow of the Office of Associate Chief Counsel (Income Tax and Accounting) for the proposed regulations under section 25A, (202) 317–4718; concerning the submission of comments and requests for a public hearing, Regina Johnson, (202) 317–6901 (not toll-free calls). SUPPLEMENTARY INFORMATION: SUMMARY: PO 00000 Frm 00004 Fmt 4702 Sfmt 4702 65983 Background The notice of proposed rulemaking that is subject of this document is under section 6050S of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking and notice of public hearing (REG–131418–14) contains errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the notice of proposed rulemaking and notice of public hearing (REG–131418–14) that are subject to FR Doc. 2016–18032 are corrected as follows: ■ 1. On page 50662, in the preamble, second column, the third line from the bottom of the first full paragraph, the language ‘‘requiring eligible educational institution’’ is corrected to read ‘‘requiring eligible educational institutions’’. § 1.25A–0 [Corrected] 2. On page 50664, second column, amendatory instruction 2, the language ‘‘9. Revising the entry for § 1.25A– 2(f)(6).’’ is corrected to read ‘‘9. Revising the entry for § 1.25A–5(f)(6).’’. ■ 3. On page 50664, third column, entry for (e)(3), the language ‘‘Effective/ applicability dates.’’ is corrected to read ‘‘Applicability dates.’’. ■ 4. On page 50664, third column, entry for (f)(4), the language ‘‘Effective/ applicability date.’’ is corrected to read ‘‘Applicability date.’’. ■ 5. On page 50664, third column, entry for (e), the language ‘‘Effective/ applicability date.’’ is corrected to read ‘‘Applicability date.’’. ■ 6. On page 50664, third column, entry for (g), the language ‘‘Effective/ applicability date.’’ is corrected to read ‘‘Applicability date.’’. ■ § 1.6050S–0 [Corrected] 7. On page 50667, second column, entry for (c)(1)(iii)(E), the language ‘‘consequences of refunds, reimbursements.’’ is corrected to read ‘‘consequences of refunds, reimbursements,’’. ■ § 1.6050S–1 [Corrected] 8. On page 50669, third column, in the second line of paragraph (b)(2)(vii), Example 5. (i), the language, ‘‘2016 fall semester’’ is corrected to read ‘‘Z as a full-time student for the 2016 fall semester’’; and in the tenth the language, ‘‘$11,000 for the 2017 spring semesters.’’ is corrected to read ’’ $11,000 for the 2017 spring semester.’’. ■ E:\FR\FM\26SEP1.SGM 26SEP1 65984 Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Proposed Rules 9. On page 50670, second column, the third line of paragraph (c)(2)(i), the language, ‘‘provided in paragraphs (c)(2)(ii) of this’’ is corrected to read ‘‘provided in paragraph (c)(2)(ii) of this’’. ■ 10. On page 50671, first column, the fifth line of paragraph (g), the language, ‘‘31, 2003, except that paragraphs (a)(2)’’ is corrected to read ‘‘31, 2003, except that paragraphs (a)(2),’’. ■ Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2016–22938 Filed 9–23–16; 8:45 am] BILLING CODE 4830–01–P FEDERAL COMMUNICATIONS COMMISSION 47 CFR Part 90 [PS Docket No. 13–87; PS Docket No. 06– 229, WT Docket No. 96–86, RM–11433 and RM–11577, FCC 16–111] Service Rules Governing Narrowband Operations in the 769–775/799–805 MHz Bands Federal Communications Commission. ACTION: Proposed rule. AGENCY: In this document, the Federal Communications Commission (Commission) seeks comment on proposals to amend the Commission’s rules to promote spectrum efficiency, interoperability, and flexibility in 700 MHz public safety narrowband operations (769–775/799–805 MHz). By this action, the Commission affords interested parties an opportunity to submit comments on these proposed rule changes. DATES: Comments are due on or before October 26, 2016 and reply comments are due on or before November 10, 2016. FOR FURTHER INFORMATION CONTACT: John Evanoff, Policy and Licensing Division, Public Safety and Homeland Security Bureau, (202) 418–0848 or john.evanoff@fcc.gov. SUPPLEMENTARY INFORMATION: This is a summary of the Commission’s Further Notice of Proposed Rulemaking (FNPRM) in PS Docket No. 13–87, FCC 16–111, released on August 22, 2016. The document is available for download at http://fjallfoss.fcc.gov/edocs_public/. The complete text of this document is also available for inspection and copying during normal business hours in the FCC Reference Information Center, Portals II, 445 12th Street SW., Room CY–A257, Washington, DC 20554. mstockstill on DSK3G9T082PROD with PROPOSALS SUMMARY: VerDate Sep<11>2014 19:07 Sep 23, 2016 Jkt 238001 To request materials in accessible formats for people with disabilities (Braille, large print, electronic files, audio format), send an email to FCC504@fcc.gov or call the Consumer & Governmental Affairs Bureau at 202– 418–0530 (voice), 202–418–0432 (TTY). In this FNPRM, the Commission seeks comment on a proposal to facilitate the use of Vehicular Repeater Systems (VRS) on 700 MHz narrowband General Use and State License channels. In particular, it seeks comment on whether to amend the 700 MHz narrowband trunking rule and asks for comment on additional rule changes that may be necessary to accommodate vehicular repeater systems’ operation on 700 MHz narrowband channels. This FNPRM also seeks comment on the Department of Homeland Security’s (DHS) Project 25 Compliance Assessment Advisory Council (P25 CAP AP) list of 15 recommended feature sets and capabilities to facilitate interoperable communications between radios when operating in the conventional mode of P25 using the Common Air Interface (CAI) on the designated 700 MHz interoperability channels. The Commission seeks comment on whether to adopt all, some, or none, of the additional feature sets and capabilities recommended. This FNPRM also seeks comment on a recommendation by Motorola Solutions, Inc. (Motorola) to clarify Sections 90.547 and 90.548 of the Commission’s rules that require that 700 MHz radios must be capable of being programmed to operate on the designated interoperability channels. Pursuant to sections 1.415 and 1.419 of the Commission’s rules, 47 CFR 1.415, 1.419, interested parties may file comments and reply comments on or before the dates indicated on the first page of this document. Comments may be filed using the Commission’s Electronic Comment Filing System (ECFS). See Electronic Filing of Documents in Rulemaking Proceedings, 63 FR 24121 (1998). • Electronic Filers: Comments may be filed electronically using the Internet by accessing the ECFS: http://fjall foss.fcc.gov/ecfs2/. • Paper Filers: Parties who choose to file by paper must file an original and one copy of each filing. If more than one docket or rulemaking number appears in the caption of this proceeding, filers must submit two additional copies for each additional docket or rulemaking number. Filings can be sent by hand or messenger delivery, by commercial overnight courier, or by first-class or overnight U.S. Postal Service mail. All PO 00000 Frm 00005 Fmt 4702 Sfmt 4702 filings must be addressed to the Commission’s Secretary, Office of the Secretary, Federal Communications Commission. • People with Disabilities: To request materials in accessible formats for people with disabilities (braille, large print, electronic files, audio format), send an email to fcc504@fcc.gov or call the Consumer & Governmental Affairs Bureau at 202–418–0530 (voice), 202– 418–0432 (tty). Interested parties may view documents filed in this proceeding on the Commission’s Electronic Comment Filing System (ECFS) using the following steps: (1) Access ECFS at http://www.fcc.gov/cgb/ecfs. (2) In the introductory screen, click on ‘‘Search for Filed Comments.’’ (3) In the ‘‘Proceeding’’ box, enter the numerals in the docket number. (4) Click on the box marked ‘‘Retrieve Document List.’’ A link to each document is provided in the document list. The public may inspect and copy filings and comments during regular business hours at the FCC Reference Information Center, 445 12th Street SW., Room CY–A257, Washington, DC 20554. The public may also download this FNPRM from the Commission’s Web site at http:// www.fcc.gov/. This proceeding shall be treated as a ‘‘permit-but-disclose’’ proceeding in accordance with the Commission’s ex parte rules. Persons making ex parte presentations must file a copy of any written presentation or a memorandum summarizing any oral presentation within two business days after the presentation (unless a different deadline applicable to the Sunshine period applies). Persons making oral ex parte presentations are reminded that memoranda summarizing the presentation must (1) list all persons attending or otherwise participating in the meeting at which the ex parte presentation was made, and (2) summarize all data presented and arguments made during the presentation. If the presentation consisted in whole or in part of the presentation of data or arguments already reflected in the presenter’s written comments, memoranda or other filings in the proceeding, the presenter may provide citations to such data or arguments in his or her prior comments, memoranda, or other filings (specifying the relevant page and/or paragraph numbers where such data or arguments can be found) in lieu of summarizing them in the memorandum. Documents shown or given to Commission staff during ex parte meetings are deemed to be written ex parte presentations and must be filed consistent with 47 CFR E:\FR\FM\26SEP1.SGM 26SEP1

Agencies

[Federal Register Volume 81, Number 186 (Monday, September 26, 2016)]
[Proposed Rules]
[Pages 65983-65984]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-22938]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-131418-14]
RIN 1545-BN27


Reporting for Qualified Tuition and Related Expenses; Education 
Tax Credits; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking and notice of 
public hearing.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to a notice of proposed 
rulemaking and notice of public hearing (REG-131418-14) that was 
published in the Federal Register on Tuesday, August 2, 2016 (81 FR 
50657). The proposed regulations that revise the rules for reporting 
qualified tuition and related expenses under section 6050S on a Form 
1098-T, ``Tuition Statement,'' and conforms the regulations to the 
changes made to section 6050S by the Protecting Americans from Tax 
Hikes Act of 2015.

DATES: Written or electronic comments and request for a public hearing 
for the notice of proposed rulemaking at 81 FR 50657, August 2, 2016, 
are still being accepted and must be received by October 31, 2016.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Gerald Semasek of the Office of Associate Chief Counsel (Procedure and 
Administration) for the proposed regulations under sections 6050S and 
6724, (202) 317-6845, and Sheldon Iskow of the Office of Associate 
Chief Counsel (Income Tax and Accounting) for the proposed regulations 
under section 25A, (202) 317-4718; concerning the submission of 
comments and requests for a public hearing, Regina Johnson, (202) 317-
6901 (not toll-free calls).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking that is subject of this document 
is under section 6050S of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking and notice of 
public hearing (REG-131418-14) contains errors that may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking and notice of public 
hearing (REG-131418-14) that are subject to FR Doc. 2016-18032 are 
corrected as follows:

0
1. On page 50662, in the preamble, second column, the third line from 
the bottom of the first full paragraph, the language ``requiring 
eligible educational institution'' is corrected to read ``requiring 
eligible educational institutions''.


Sec.  1.25A-0  [Corrected]

0
2. On page 50664, second column, amendatory instruction 2, the language 
``9. Revising the entry for Sec.  1.25A-2(f)(6).'' is corrected to read 
``9. Revising the entry for Sec.  1.25A-5(f)(6).''.
0
3. On page 50664, third column, entry for (e)(3), the language 
``Effective/applicability dates.'' is corrected to read ``Applicability 
dates.''.
0
4. On page 50664, third column, entry for (f)(4), the language 
``Effective/applicability date.'' is corrected to read ``Applicability 
date.''.
0
5. On page 50664, third column, entry for (e), the language 
``Effective/applicability date.'' is corrected to read ``Applicability 
date.''.
0
6. On page 50664, third column, entry for (g), the language 
``Effective/applicability date.'' is corrected to read ``Applicability 
date.''.


Sec.  1.6050S-0   [Corrected]

0
7. On page 50667, second column, entry for (c)(1)(iii)(E), the language 
``consequences of refunds, reimbursements.'' is corrected to read 
``consequences of refunds, reimbursements,''.


Sec.  1.6050S-1  [Corrected]

0
8. On page 50669, third column, in the second line of paragraph 
(b)(2)(vii), Example 5. (i), the language, ``2016 fall semester'' is 
corrected to read ``Z as a full-time student for the 2016 fall 
semester''; and in the tenth the language, ``$11,000 for the 2017 
spring semesters.'' is corrected to read '' $11,000 for the 2017 spring 
semester.''.

[[Page 65984]]

0
9. On page 50670, second column, the third line of paragraph (c)(2)(i), 
the language, ``provided in paragraphs (c)(2)(ii) of this'' is 
corrected to read ``provided in paragraph (c)(2)(ii) of this''.
0
10. On page 50671, first column, the fifth line of paragraph (g), the 
language, ``31, 2003, except that paragraphs (a)(2)'' is corrected to 
read ``31, 2003, except that paragraphs (a)(2),''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2016-22938 Filed 9-23-16; 8:45 am]
 BILLING CODE 4830-01-P