Return Due Date and Extended Due Date Changes, 33467-33470 [2017-15211]

Download as PDF Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules Authority: 49 U.S.C. 106(g), 40113, 44701. § 39.13 [Amended] 2. The FAA amends § 39.13 by removing Airworthiness Directive (AD) 2017–02–03, Amendment 39–18782 (82 FR 10541, February 14, 2017), and adding the following new AD: ■ The Boeing Company: Docket No. FAA– 2017–0698; Directorate Identifier 2017– NM–047–AD. (a) Comments Due Date The FAA must receive comments on this AD action by September 5, 2017. (b) Affected ADs This AD replaces AD 2017–02–03, Amendment 39–18782 (82 FR 10541, February 14, 2017) (‘‘AD 2017–02–03’’). (c) Applicability This AD applies to The Boeing Company Model 767–200, –300, and –400ER series airplanes, certificated in any category, as identified in Boeing Alert Service Bulletin 767–38A0073, Revision 3, dated September 8, 2016 (‘‘Boeing Alert Service Bulletin 767– 38A0073, R3’’). (d) Subject Air Transport Association (ATA) of America Code 38, Water/waste. (e) Unsafe Condition This AD was prompted by a report of a malfunction of the engine indication and crew alerting system (EICAS) during flight. We are issuing this AD to prevent an uncontrolled water leak from a defective potable water system coupling, which could cause the main equipment center (MEC) line replaceable units (LRUs) to become wet, resulting in an electrical short and potential loss of several functions essential for safe flight. asabaliauskas on DSKBBXCHB2PROD with PROPOSALS (f) Compliance Comply with this AD within the compliance times specified, unless already done. (g) Inspection of Couplings and Installation of Spray Shrouds Except as required by paragraph (h) of this AD: At the applicable times specified in paragraph 1.E., ‘‘Compliance,’’ of Boeing Alert Service Bulletin 767–38A0073, R3, do all applicable actions identified as ‘‘RC’’ (required for compliance) in, and in accordance with, the Accomplishment Instructions of Boeing Alert Service Bulletin 767–38A0073, R3. Note 1 to paragraph (g) of this AD: Operators can take optional protective measures to cover or shield their equipment against water spray when performing the Potable Water System Leakage Test, as specified in Boeing Alert Service Bulletin 767–38A0073, R3. (h) Exceptions to the Service Information (1) Where Boeing Alert Service Bulletin 767–38A0073, R3, uses the phrase ‘‘after the original issue date of this service bulletin,’’ for purposes of determining compliance with VerDate Sep<11>2014 16:37 Jul 19, 2017 Jkt 241001 the requirements of this AD, March 16, 2017 (the effective date of AD 2017–02–03) must be used. (2) Where Boeing Alert Service Bulletin 767–38A0073, R3, uses the phrase ‘‘after the Revision 2 date of this service bulletin,’’ for purposes of determining compliance with the requirements of this AD, March 16, 2017 (the effective date of AD 2017–02–03) must be used. (3) Where Boeing Alert Service Bulletin 767–38A0073, R3, specifies a compliance time ‘‘after the Revision 3 date of this service bulletin,’’ for purposes of determining compliance with the requirements of this AD, the phrase ‘‘after the effective date of this AD’’ must be used. (i) Credit for Previous Actions (1) For airplanes in Groups 4 through 8, 10, 12, and 13, as identified in Boeing Alert Service Bulletin 767–38A0073, R3: This paragraph provides credit for the actions specified in paragraph (g) of this AD, if those actions were performed before the effective date of this AD using Boeing Alert Service Bulletin 767–38A0073, dated November 12, 2013; Boeing Service Bulletin 767–38A0073, Revision 1, dated November 5, 2014; or Boeing Alert Service Bulletin 767–38A0073, Revision 2, dated August 10, 2015. (2) For airplanes in Groups 1 through 3, and Group 9, Configuration 2, as identified in Boeing Alert Service Bulletin 767– 38A0073, R3: This paragraph provides credit for the actions specified in paragraph (g) of this AD, if those actions were performed before the effective date of this AD using Boeing Alert Service Bulletin 767–38A0073, Revision 2, dated August 10, 2015. (j) Parts Installation Prohibition As of the effective date of this AD, no person may install any plastic potable water coupling having part number (P/N) CA620 series or P/N CA625 series on any airplane. (k) Alternative Methods of Compliance (AMOCs) (1) The Manager, Seattle Aircraft Certification Office (ACO), 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 manager of the ACO, send it to the attention of the person identified in paragraph (l)(1) of this AD. Information may be emailed to: 9-ANM-Seattle-ACO-AMOCRequests@faa.gov. (2) 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. (3) An AMOC that provides an acceptable level of safety may be used for any repair, modification, or alteration required by this AD if it is approved by the Boeing Commercial Airplanes Organization Designation Authorization (ODA) that has been authorized by the Manager, Seattle ACO, to make those findings. To be approved, the repair method, modification deviation, or alteration deviation must meet PO 00000 Frm 00013 Fmt 4702 Sfmt 4702 33467 the certification basis of the airplane, and the approval must specifically refer to this AD. (4) For service information that contains steps that are labeled as Required for Compliance (RC), the provisions of paragraphs (k)(4)(i) and (k)(4)(ii) of this AD apply. (i) The steps labeled as RC, including substeps under an RC step and any figures identified in an RC step, must be done to comply with the AD. If a step or substep is labeled ‘‘RC Exempt,’’ then the RC requirement is removed from that step or substep. An AMOC is required for any deviations to RC steps, including substeps and identified figures. (ii) Steps not labeled as RC may be deviated from using accepted methods in accordance with the operator’s maintenance or inspection program without obtaining approval of an AMOC, provided the RC steps, including substeps and identified figures, can still be done as specified, and the airplane can be put back in an airworthy condition. (l) Related Information (1) For more information about this AD, contact Stanley Chen, Aerospace Engineer, Cabin Safety and Environmental Systems Branch, ANM–150S, FAA, Seattle ACO, 1601 Lind Avenue SW., Renton, WA 98057–3356; phone: 425–917–6585; fax: 425–917–6590; email: stanley.chen@faa.gov. (2) For service information identified in this AD, contact Boeing Commercial Airplanes, Attention: Contractual & Data Services (C&DS), 2600 Westminster Blvd., MC 110–SK57, Seal Beach, CA 90740–5600; telephone 562–797–1717; Internet https:// www.myboeingfleet.com. You may view this referenced service information at the FAA, Transport Airplane Directorate, 1601 Lind Avenue SW., Renton, WA. For information on the availability of this material at the FAA, call 425–227–1221. Issued in Renton, Washington, on July 12, 2017. Dionne Palermo, Acting Manager, Transport Airplane Directorate, Aircraft Certification Service. [FR Doc. 2017–15120 Filed 7–19–17; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 31 [REG–128483–15] RIN 1545–BN12 Return Due Date and Extended Due Date Changes Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. AGENCY: In the Rules and Regulations section of this issue of the Federal SUMMARY: E:\FR\FM\20JYP1.SGM 20JYP1 33468 Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules asabaliauskas on DSKBBXCHB2PROD with PROPOSALS Register, the IRS is issuing temporary regulations that update the due dates and extensions of time to file certain tax returns and information returns. The text of those regulations also serves as the text of these proposed regulations. DATES: Written or electronic comments and requests for a public hearing must be received by October 18, 2017. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–128483–15), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG–128483–15), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent via the Federal eRulemaking Portal at www.regulations.gov (IRS REG–128483– 15). FOR FURTHER INFORMATION CONTACT: Concerning these proposed regulations, Jonathan R. Black, (202) 317–6845; concerning submissions of comments and/or requests for a hearing, Regina Johnson (202) 317–6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Temporary regulations in the Rules and Regulations section of this issue of the Federal Register amend 26 CFR parts 1 and 31. The temporary regulations update the due dates for the income tax returns of corporations and partnerships to reflect section 2006(a) of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (the Surface Transportation Act), Public Law 114–41, 129 Stat. 443 (2015), which amended section 6072 of the Internal Revenue Code. Additionally, the temporary regulations change the duration of automatic extensions of time to file certain tax returns and information returns. The temporary regulations also update the information return due dates to reflect section 201 of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), Public Law 114–113, Div. Q, 129 Stat. 2242 (2015). The text of those temporary regulations also serves as the text of these proposed regulations, except that the proposed regulations are proposed to be applicable for returns filed on or after the date a Treasury Decision incorporating them as final regulations is published in the Federal Register. The preamble to the temporary regulations explains the temporary regulations and these proposed regulations. VerDate Sep<11>2014 17:29 Jul 19, 2017 Jkt 241001 Special Analysis PART 1—INCOME TAXES Certain IRS regulations, including these, are exempt from the requirements of Executive Order 12866, as supplemented and reaffirmed by Executive Order 13563. Therefore, a regulatory assessment is not required. These regulations do not impose a collection of information on small entities, therefore the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. These regulations only update the due dates and extensions of time to file certain collections of information and include some existing regulatory language concerning collections of information that affect small entities for the convenience of the reader. Pursuant to section 7805(f) of the Internal Revenue Code, these proposed regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on the impact on small businesses. Comments and Requests for Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any comments that are submitted timely to the IRS as prescribed in the preamble under the ADDRESSES heading. Treasury and the IRS request comments on all aspects of the proposed regulations. All comments submitted will be made available at www.regulations.gov or upon request. A public hearing will be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the Federal Register. Drafting Information The principal author of these regulations is Jonathan R. Black of the Office of the Associate Chief Counsel (Procedure and Administration). 26 CFR Part 1 26 CFR Part 31 Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, Reporting and recordkeeping requirements, Social security, Unemployment compensation. Proposed Amendments to the Regulations Accordingly, 26 CFR parts 1 and 31 are proposed to be amended as follows: Fmt 4702 Par. 2. Revise paragraph (b)(2)(v)(C) and add paragraph (g) to § 1.1446–3 to read as follows: ■ § 1.1446–3 Time and manner of calculating and paying over the 1446 tax. * * * * * (b) * * * (2) * * * (v) * * * (C) [The text of proposed § 1.1446– 3(b)(2)(v)(C) is the same as the text of § 1.1446–3T(b)(2)(v)(C) published elsewhere in this issue of the Federal Register]. * * * * * (g) Applicability date. The requirements of paragraph (b)(2)(v)(C) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 3. Revise paragraph (a)(1) and add paragraph (c) to § 1.6012–6 to read as follows: § 1.6012–6 Returns by political organizations. (a) * * * (1) [The text of proposed § 1.6012–6(a)(1) is the same as the text of § 1.6012–6T(a)(1) published elsewhere in this issue of the Federal Register]. * * * * * (c) Applicability date. The requirements of paragraph (a)(1) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 4. Revise paragraphs (e)(2) and (f) of § 1.6031(a)–1 to read as follows: * Income taxes, Reporting and recordkeeping requirements. Frm 00014 Authority: 26 U.S.C. 7805 * * * § 1.6031(a)–1 income. List of Subjects PO 00000 Paragraph 1. The authority citation for part 1 continues to read in part as follows: ■ Sfmt 4702 Return of partnership * * * * (e) * * * (2) [The text of proposed § 1.6031(a)– 1(e)(2) is the same as the text of § 1.6031(a)–1T(e)(2) published elsewhere in this issue of the Federal Register]. * * * * * (f) Applicability date. The requirements of paragraph (e)(2) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. E:\FR\FM\20JYP1.SGM 20JYP1 Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules Par. 5. Revise § 1.6032–1 to read as follows: ■ § 1.6032–1 Returns of banks with respect to common trust funds. (a) [The text of proposed § 1.6032–1(a) is the same as the text of § 1.6032–1T(a) published elsewhere in this issue of the Federal Register]. (b) The requirements of paragraph (a) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 6. Revise paragraphs (e) and (k) of § 1.6033–2 to read as follows: § 1.6033–2 Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980). * * * * * (e) [The text of proposed § 1.6033–2(e) is the same as the text of § 1.6033–2T(e) published elsewhere in this issue of the Federal Register]. * * * * * (k) Applicability date. The requirements of paragraph (e) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 7. Revise paragraph (a)(3)(ii) and add paragraph (d) to § 1.6041–2 to read as follows: § 1.6041–2 Return of information as to payments to employees. asabaliauskas on DSKBBXCHB2PROD with PROPOSALS (a) * * * (3) * * * (ii) [The text of proposed § 1.6041– 2(a)(3)(ii) is the same as the text of § 1.6041–2T(a)(3)(ii) published elsewhere in this issue of the Federal Register]. * * * * * (d) Applicability date. The requirements of paragraph (a)(3)(ii) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 8. Revise § 1.6041–6 to read as follows: § 1.6041–6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. (a) and (b) [The text of proposed § 1.6041–6(a) and (b) is the same as the text of § 1.6041–6T(a) and (b) published elsewhere in this issue of the Federal Register]. (c) Applicability date. The requirements of paragraphs (a) and (b) of VerDate Sep<11>2014 16:37 Jul 19, 2017 Jkt 241001 this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 9. Revise paragraphs (a) and (d)(1) and (2) and add paragraph (g) to § 1.6072–2 to read as follows: § 1.6072–2 Time for filing returns of corporations. (a) [The text of proposed § 1.6072–2(a) is the same as the text of § 1.6072–2T(a) published elsewhere in this issue of the Federal Register]. * * * * * (d) * * * (1) and (2) [The text of proposed § 1.6072–2(d)(1) and (2) is the same as the text of § 1.6072–2T(d)(1) and (2) published elsewhere in this issue of the Federal Register]. * * * * * (g) Applicability date. The requirements of paragraphs (a) and (d)(1) and (2) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 10. Revise paragraphs (a) and (c) of § 1.6081–1 to read as follows: § 1.6081–1 returns. Extension of time for filing (a) [The text of proposed § 1.6081–1(a) is the same as the text of § 1.6081–1T(a) published elsewhere in this issue of the Federal Register]. * * * * * (c) Applicability dates. The requirements of paragraph (a) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 11. Revise paragraphs (a)(1) and (h) of § 1.6081–2 to read as follows: § 1.6081–2 Automatic extension of time to file certain returns filed by partnerships. (a) * * * (1) [The text of proposed § 1.6081–2(a)(1) is the same as the text of § 1.6081–2T(a)(1) published elsewhere in this issue of the Federal Register]. * * * * * (h) Applicability date. The requirements of paragraph (a)(1) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 12. Revise the introductory text of paragraph (a), redesignate paragraph (e) as paragraph (g), revise newly PO 00000 Frm 00015 Fmt 4702 Sfmt 4702 33469 redesignated paragraph (g), and add paragraphs (e) and (f) to § 1.6081–3 to read as follows: § 1.6081–3 Automatic extension of time for filing corporation income tax returns. (a) [The text of the introductory text of proposed § 1.6081–3(a) is the same as the text of the introductory text of § 1.6081–3T(a) published elsewhere in this issue of the Federal Register]. * * * * * (e) and (f) [The text of proposed § 1.6081–3(e) and (f) is the same as the text of § 1.6081–3T(e) and (f) published elsewhere in this issue of the Federal Register]. (g) Applicability date. The requirements of paragraphs (a), (e), and (f) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 13. Revise paragraphs (a)(1) and (f) of § 1.6081–5 to read as follows: § 1.6081–5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents. (a) * * * (1) [The text of proposed § 1.6081– 5(a)(1) is the same as the text of § 1.6081–5T(a)(1) published elsewhere in this issue of the Federal Register]. * * * * * (f) Applicability date. The requirements of paragraph (a)(1) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 14. Revise paragraphs (a)(1) and (g) of § 1.6081–6 to read as follows: § 1.6081–6 Automatic extension of time to file estate or trust income tax return. (a) * * * (1) [The text of proposed § 1.6081–6(a)(1) is the same as the text of § 1.6081–6T(a)(1) published elsewhere in this issue of the Federal Register]. * * * * * (g) Applicability date. The requirements of paragraph (a)(1) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. ■ Par. 15. Revise the section heading and paragraphs (a), (b)(1) and (3), and (c) through (f) of § 1.6081–9 to read as follows: § 1.6081–9 Automatic extension of time to file exempt or political organization returns. (a) [The text of proposed § 1.6081–9(a) is the same as the text of § 1.6081–9T(a) E:\FR\FM\20JYP1.SGM 20JYP1 33470 Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules published elsewhere in this issue of the Federal Register]. (b) * * * (1) [The text of proposed § 1.6081– 9(b)(1) is the same as the text of § 1.6081–9T(b)(1) published elsewhere in this issue of the Federal Register]. * * * * * (3) [The text of proposed § 1.6081– 9(b)(3) is the same as the text of § 1.6081–9T(b)(3) published elsewhere in this issue of the Federal Register]. * * * * * (c) through (e) [The text of proposed § 1.6081–9(c) through (e) is the same as the text of § 1.6081–9T(c) through (e) published elsewhere in this issue of the Federal Register]. (f) Applicability date. The requirements of paragraphs (a), (b)(1) and (3), and (c) through (e) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE Par. 16. The authority citation for part 31 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * Par. 17. Revise paragraph (a)(3) and add paragraph (g) to § 31.6071(a)–1 to read as follows: ■ asabaliauskas on DSKBBXCHB2PROD with PROPOSALS § 31.6071(a)–1 Time for filing returns and other documents. (a) * * * (3) [The text of proposed § 31.6071(a)– 1(a)(3) is the same as the text of § 31.6071(a)–1T(a)(3) published elsewhere in this issue of the Federal Register] * * * * * (g) Applicability date. The requirements of paragraph (a)(3) of this section are applicable for returns filed on or after the date a Treasury Decision incorporating these amendments as final regulations is published in the Federal Register. Kirsten Wielobob, Deputy Commissioner for Services and Enforcement. [FR Doc. 2017–15211 Filed 7–18–17; 4:15 pm] BILLING CODE 4830–01–P VerDate Sep<11>2014 16:37 Jul 19, 2017 Jkt 241001 DEPARTMENT OF DEFENSE Department of the Army, Corps of Engineers 32 CFR Part 644 33 CFR Chapter II 36 CFR Parts 312, 327, 328, 330, and 331 [COE–2017–0004] United States Army, Corps of Engineers; Subgroup to the DoD Regulatory Reform Task Force, Review of Existing Rules AGENCY: U.S. Army Corps of Engineers, DoD. ACTION: Request for comment. In accordance with Executive Order 13777, ‘‘Enforcing the Regulatory Reform Agenda,’’ the United States Army, Corps of Engineers Subgroup to the DoD Regulatory Reform Task Force is seeking input on its existing regulations that may be appropriate for repeal, replacement, or modification. See the SUPPLEMENTARY INFORMATION section below for additional guidance. DATES: Interested parties should submit written comments to the address shown below on or before September 18, 2017, to be considered. ADDRESSES: You may send comments, identified by docket number COE– 2017–0004, by any of the following methods: • Federal eRulemaking Portal: http:// www.regulations.gov. Docket number COE–2017–0004. Follow the instructions for sending comments. • Email: CorpsRegulatoryReview@ usace.army.mil and include docket number COE–2017–0004 in the subject line of the message. • Mail: Headquarters, U.S. Army Corps of Engineers, Attn: CECW–CO–N (Ms. Mary Coulombe), 441 G Street NW., Washington, DC 20314–1000. • Hand Delivery/Courier: Due to security requirements, we cannot receive comments by hand delivery or courier. Instructions: Direct your comments to docket number COE–2017–0004. All comments received will be included in the public docket without change and may be made available on-line at http:// www.regulations.gov, including any personal information provided, unless the commenter indicates that the comment includes information claimed to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Do SUMMARY: PO 00000 Frm 00016 Fmt 4702 Sfmt 4702 not submit information that you consider to be CBI, or otherwise protected, through regulations.gov or email. The regulations.gov Web site is an anonymous access system, which means we will not know your identity or contact information unless you provide it in the body of your comment. If you send an email directly to the Corps without going through regulations.gov, your email address will be automatically captured and included as part of the comment that is placed in the public docket and made available on the Internet. If you submit an electronic comment, we recommend that you include your name and other contact information in the body of your comment and also include your contact information with any disk or CD–ROM you submit. If we cannot read your comment because of technical difficulties and cannot contact you for clarification, we may not be able to consider your comment. Electronic comments should avoid the use of any special characters, any form of encryption, and be free of any defects or viruses. Docket: For access to the docket to read background documents or comments received, go to www.regulations.gov. All documents in the docket are listed. Although listed in the index, some information is not publicly available, such as CBI or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the Internet and will be publicly available only in hard copy form. FOR FURTHER INFORMATION CONTACT: Ms. Mary Coulombe, 202–761–1228, mary.j.coulombe@usace.army.mil. SUPPLEMENTARY INFORMATION: On February 24, 2017, the President signed Executive Order (E.O.) 13777, ‘‘Enforcing the Regulatory Reform Agenda,’’ which established a Federal policy ‘‘to alleviate unnecessary regulatory burdens’’ on the American people. Section 3(a) of the E.O. directs Federal agencies to establish a Regulatory Reform Task Force (Task Force). One of the duties of the Task Force is to evaluate existing regulations and ‘‘make recommendations to the agency head regarding their repeal, replacement, or modification.’’ The E.O. further asks that each Task Force ‘‘attempt to identify regulations that: (i) Eliminate jobs, or inhibit job creation; (ii) are outdated, unnecessary, or ineffective; (iii) impose costs that exceed benefits; (iv) create a serious inconsistency or otherwise interfere E:\FR\FM\20JYP1.SGM 20JYP1

Agencies

[Federal Register Volume 82, Number 138 (Thursday, July 20, 2017)]
[Proposed Rules]
[Pages 33467-33470]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-15211]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 31

[REG-128483-15]
RIN 1545-BN12


Return Due Date and Extended Due Date Changes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

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

SUMMARY: In the Rules and Regulations section of this issue of the 
Federal

[[Page 33468]]

Register, the IRS is issuing temporary regulations that update the due 
dates and extensions of time to file certain tax returns and 
information returns. The text of those regulations also serves as the 
text of these proposed regulations.

DATES: Written or electronic comments and requests for a public hearing 
must be received by October 18, 2017.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-128483-15), Room 
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered between the 
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-128483-15), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue NW., 
Washington, DC, or sent via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-128483-15).

FOR FURTHER INFORMATION CONTACT: Concerning these proposed regulations, 
Jonathan R. Black, (202) 317-6845; concerning submissions of comments 
and/or requests for a hearing, Regina Johnson (202) 317-6901 (not toll-
free numbers).

SUPPLEMENTARY INFORMATION: 

Background and Explanation of Provisions

    Temporary regulations in the Rules and Regulations section of this 
issue of the Federal Register amend 26 CFR parts 1 and 31. The 
temporary regulations update the due dates for the income tax returns 
of corporations and partnerships to reflect section 2006(a) of the 
Surface Transportation and Veterans Health Care Choice Improvement Act 
of 2015 (the Surface Transportation Act), Public Law 114-41, 129 Stat. 
443 (2015), which amended section 6072 of the Internal Revenue Code. 
Additionally, the temporary regulations change the duration of 
automatic extensions of time to file certain tax returns and 
information returns. The temporary regulations also update the 
information return due dates to reflect section 201 of the Protecting 
Americans from Tax Hikes Act of 2015 (PATH Act), Public Law 114-113, 
Div. Q, 129 Stat. 2242 (2015). The text of those temporary regulations 
also serves as the text of these proposed regulations, except that the 
proposed regulations are proposed to be applicable for returns filed on 
or after the date a Treasury Decision incorporating them as final 
regulations is published in the Federal Register. The preamble to the 
temporary regulations explains the temporary regulations and these 
proposed regulations.

Special Analysis

    Certain IRS regulations, including these, are exempt from the 
requirements of Executive Order 12866, as supplemented and reaffirmed 
by Executive Order 13563. Therefore, a regulatory assessment is not 
required. These regulations do not impose a collection of information 
on small entities, therefore the Regulatory Flexibility Act (5 U.S.C. 
chapter 6) does not apply. These regulations only update the due dates 
and extensions of time to file certain collections of information and 
include some existing regulatory language concerning collections of 
information that affect small entities for the convenience of the 
reader. Pursuant to section 7805(f) of the Internal Revenue Code, these 
proposed regulations have been submitted to the Chief Counsel for 
Advocacy of the Small Business Administration for comment on the impact 
on small businesses.

Comments and Requests for Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any comments that are submitted timely 
to the IRS as prescribed in the preamble under the ADDRESSES heading. 
Treasury and the IRS request comments on all aspects of the proposed 
regulations. All comments submitted will be made available at 
www.regulations.gov or upon request. A public hearing will be scheduled 
if requested in writing by any person that timely submits written 
comments. If a public hearing is scheduled, notice of the date, time, 
and place for the public hearing will be published in the Federal 
Register.

Drafting Information

    The principal author of these regulations is Jonathan R. Black of 
the Office of the Associate Chief Counsel (Procedure and 
Administration).

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 31

    Employment taxes, Income taxes, Penalties, Pensions, Railroad 
retirement, Reporting and recordkeeping requirements, Social security, 
Unemployment compensation.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR parts 1 and 31 are proposed to be amended as 
follows:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *

0
Par. 2. Revise paragraph (b)(2)(v)(C) and add paragraph (g) to Sec.  
1.1446-3 to read as follows:


Sec.  1.1446-3  Time and manner of calculating and paying over the 1446 
tax.

* * * * *
    (b) * * *
    (2) * * *
    (v) * * *
    (C) [The text of proposed Sec.  1.1446-3(b)(2)(v)(C) is the same as 
the text of Sec.  1.1446-3T(b)(2)(v)(C) published elsewhere in this 
issue of the Federal Register].
* * * * *
    (g) Applicability date. The requirements of paragraph (b)(2)(v)(C) 
of this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 3. Revise paragraph (a)(1) and add paragraph (c) to Sec.  1.6012-6 
to read as follows:


Sec.  1.6012-6  Returns by political organizations.

    (a) * * * (1) [The text of proposed Sec.  1.6012-6(a)(1) is the 
same as the text of Sec.  1.6012-6T(a)(1) published elsewhere in this 
issue of the Federal Register].
* * * * *
    (c) Applicability date. The requirements of paragraph (a)(1) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 4. Revise paragraphs (e)(2) and (f) of Sec.  1.6031(a)-1 to read 
as follows:


Sec.  1.6031(a)-1  Return of partnership income.

* * * * *
    (e) * * *
    (2) [The text of proposed Sec.  1.6031(a)-1(e)(2) is the same as 
the text of Sec.  1.6031(a)-1T(e)(2) published elsewhere in this issue 
of the Federal Register].
* * * * *
    (f) Applicability date. The requirements of paragraph (e)(2) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.

[[Page 33469]]

0
Par. 5. Revise Sec.  1.6032-1 to read as follows:


Sec.  1.6032-1  Returns of banks with respect to common trust funds.

    (a) [The text of proposed Sec.  1.6032-1(a) is the same as the text 
of Sec.  1.6032-1T(a) published elsewhere in this issue of the Federal 
Register].
    (b) The requirements of paragraph (a) of this section are 
applicable for returns filed on or after the date a Treasury Decision 
incorporating these amendments as final regulations is published in the 
Federal Register.
0
Par. 6. Revise paragraphs (e) and (k) of Sec.  1.6033-2 to read as 
follows:


Sec.  1.6033-2  Returns by exempt organizations (taxable years 
beginning after December 31, 1969) and returns by certain nonexempt 
organizations (taxable years beginning after December 31, 1980).

* * * * *
    (e) [The text of proposed Sec.  1.6033-2(e) is the same as the text 
of Sec.  1.6033-2T(e) published elsewhere in this issue of the Federal 
Register].
* * * * *
    (k) Applicability date. The requirements of paragraph (e) of this 
section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 7. Revise paragraph (a)(3)(ii) and add paragraph (d) to Sec.  
1.6041-2 to read as follows:


Sec.  1.6041-2  Return of information as to payments to employees.

    (a) * * *
    (3) * * *
    (ii) [The text of proposed Sec.  1.6041-2(a)(3)(ii) is the same as 
the text of Sec.  1.6041-2T(a)(3)(ii) published elsewhere in this issue 
of the Federal Register].
* * * * *
    (d) Applicability date. The requirements of paragraph (a)(3)(ii) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 8. Revise Sec.  1.6041-6 to read as follows:


Sec.  1.6041-6  Returns made on Forms 1096 and 1099 under section 6041; 
contents and time and place for filing.

    (a) and (b) [The text of proposed Sec.  1.6041-6(a) and (b) is the 
same as the text of Sec.  1.6041-6T(a) and (b) published elsewhere in 
this issue of the Federal Register].
    (c) Applicability date. The requirements of paragraphs (a) and (b) 
of this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 9. Revise paragraphs (a) and (d)(1) and (2) and add paragraph (g) 
to Sec.  1.6072-2 to read as follows:


Sec.  1.6072-2  Time for filing returns of corporations.

    (a) [The text of proposed Sec.  1.6072-2(a) is the same as the text 
of Sec.  1.6072-2T(a) published elsewhere in this issue of the Federal 
Register].
* * * * *
    (d) * * *
    (1) and (2) [The text of proposed Sec.  1.6072-2(d)(1) and (2) is 
the same as the text of Sec.  1.6072-2T(d)(1) and (2) published 
elsewhere in this issue of the Federal Register].
* * * * *
    (g) Applicability date. The requirements of paragraphs (a) and 
(d)(1) and (2) of this section are applicable for returns filed on or 
after the date a Treasury Decision incorporating these amendments as 
final regulations is published in the Federal Register.
0
Par. 10. Revise paragraphs (a) and (c) of Sec.  1.6081-1 to read as 
follows:


Sec.  1.6081-1  Extension of time for filing returns.

    (a) [The text of proposed Sec.  1.6081-1(a) is the same as the text 
of Sec.  1.6081-1T(a) published elsewhere in this issue of the Federal 
Register].
* * * * *
    (c) Applicability dates. The requirements of paragraph (a) of this 
section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 11. Revise paragraphs (a)(1) and (h) of Sec.  1.6081-2 to read as 
follows:


Sec.  1.6081-2  Automatic extension of time to file certain returns 
filed by partnerships.

    (a) * * * (1) [The text of proposed Sec.  1.6081-2(a)(1) is the 
same as the text of Sec.  1.6081-2T(a)(1) published elsewhere in this 
issue of the Federal Register].
* * * * *
    (h) Applicability date. The requirements of paragraph (a)(1) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 12. Revise the introductory text of paragraph (a), redesignate 
paragraph (e) as paragraph (g), revise newly redesignated paragraph 
(g), and add paragraphs (e) and (f) to Sec.  1.6081-3 to read as 
follows:


Sec.  1.6081-3  Automatic extension of time for filing corporation 
income tax returns.

    (a) [The text of the introductory text of proposed Sec.  1.6081-
3(a) is the same as the text of the introductory text of Sec.  1.6081-
3T(a) published elsewhere in this issue of the Federal Register].
* * * * *
    (e) and (f) [The text of proposed Sec.  1.6081-3(e) and (f) is the 
same as the text of Sec.  1.6081-3T(e) and (f) published elsewhere in 
this issue of the Federal Register].
    (g) Applicability date. The requirements of paragraphs (a), (e), 
and (f) of this section are applicable for returns filed on or after 
the date a Treasury Decision incorporating these amendments as final 
regulations is published in the Federal Register.
0
Par. 13. Revise paragraphs (a)(1) and (f) of Sec.  1.6081-5 to read as 
follows:


Sec.  1.6081-5  Extensions of time in the case of certain partnerships, 
corporations and U.S. citizens and residents.

    (a) * * *
    (1) [The text of proposed Sec.  1.6081-5(a)(1) is the same as the 
text of Sec.  1.6081-5T(a)(1) published elsewhere in this issue of the 
Federal Register].
* * * * *
    (f) Applicability date. The requirements of paragraph (a)(1) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 14. Revise paragraphs (a)(1) and (g) of Sec.  1.6081-6 to read as 
follows:


Sec.  1.6081-6  Automatic extension of time to file estate or trust 
income tax return.

    (a) * * * (1) [The text of proposed Sec.  1.6081-6(a)(1) is the 
same as the text of Sec.  1.6081-6T(a)(1) published elsewhere in this 
issue of the Federal Register].
* * * * *
    (g) Applicability date. The requirements of paragraph (a)(1) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.
0
Par. 15. Revise the section heading and paragraphs (a), (b)(1) and (3), 
and (c) through (f) of Sec.  1.6081-9 to read as follows:


Sec.  1.6081-9  Automatic extension of time to file exempt or political 
organization returns.

    (a) [The text of proposed Sec.  1.6081-9(a) is the same as the text 
of Sec.  1.6081-9T(a)

[[Page 33470]]

published elsewhere in this issue of the Federal Register].
    (b) * * *
    (1) [The text of proposed Sec.  1.6081-9(b)(1) is the same as the 
text of Sec.  1.6081-9T(b)(1) published elsewhere in this issue of the 
Federal Register].
* * * * *
    (3) [The text of proposed Sec.  1.6081-9(b)(3) is the same as the 
text of Sec.  1.6081-9T(b)(3) published elsewhere in this issue of the 
Federal Register].
* * * * *
    (c) through (e) [The text of proposed Sec.  1.6081-9(c) through (e) 
is the same as the text of Sec.  1.6081-9T(c) through (e) published 
elsewhere in this issue of the Federal Register].
    (f) Applicability date. The requirements of paragraphs (a), (b)(1) 
and (3), and (c) through (e) of this section are applicable for returns 
filed on or after the date a Treasury Decision incorporating these 
amendments as final regulations is published in the Federal Register.

PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE 
SOURCE

0
Par. 16. The authority citation for part 31 continues to read in part 
as follows:

    Authority: 26 U.S.C. 7805 * * *

0
Par. 17. Revise paragraph (a)(3) and add paragraph (g) to Sec.  
31.6071(a)-1 to read as follows:


Sec.  31.6071(a)-1  Time for filing returns and other documents.

    (a) * * *
    (3) [The text of proposed Sec.  31.6071(a)-1(a)(3) is the same as 
the text of Sec.  31.6071(a)-1T(a)(3) published elsewhere in this issue 
of the Federal Register]
* * * * *
    (g) Applicability date. The requirements of paragraph (a)(3) of 
this section are applicable for returns filed on or after the date a 
Treasury Decision incorporating these amendments as final regulations 
is published in the Federal Register.

Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2017-15211 Filed 7-18-17; 4:15 pm]
 BILLING CODE 4830-01-P