Investing in Qualified Opportunity Funds; Hearing, 1014-1015 [2019-00704]

Download as PDF 1014 Federal Register / Vol. 84, No. 22 / Friday, February 1, 2019 / Proposed Rules PART 416—SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Subpart I—Determinnig Disability and Blindness 8. The authority citation for subpart I of part 416 continues to read as follows: ■ Authority: Secs. 221(m), 702(a)(5), 1611, 1614, 1619, 1631(a), (c), (d)(1), and (p), and 1633 of the Social Security Act (42 U.S.C. 421(m), 902(a)(5), 1382, 1382c, 1382h, 1383(a), (c), (d)(1), and (p), and 1383b); secs. 4(c) and 5, 6(c)–(e), 14(a), and 15, Pub. L. 98– 460, 98 Stat. 1794, 1801, 1802, and 1808 (42 U.S.C. 421 note, 423 note, and 1382h note). 9. Amend § 416.964 by a. Removing the sixth sentence of paragraph (b) introductory text and paragraph (b)(5); ■ b. Redesignating paragraph (b)(6) as paragraph (c); and ■ c. Revising the first sentence of newly redesignated paragraph (c) The revision to read as follows: ■ ■ § 416.964 factor. Your education as a vocational * * * (c) Information about your education. We will ask you how long you attended school, and whether you are able to understand, read, and write, and do at least simple arithmetic calculations. * * * [FR Doc. 2019–00250 Filed 1–31–19; 8:45 am] BILLING CODE 4191–02–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–104390–18] RIN 1545–BO54 Guidance Related to Section 951A (Global Intangible Low-Taxed Income); Hearing Internal Revenue Service (IRS), Treasury. ACTION: Proposed rule; notice of hearing. AGENCY: This document provides a notice of public hearing on proposed regulations relating to section 951A of the Internal Revenue Code, and added to the Internal Revenue Code by the Tax Cuts and Jobs Act, which was enacted on December 22, 2017. DATES: The public hearing is being held on Wednesday, February 13, 2019, at 10 a.m. The IRS must receive speakers’ outlines of the topics to be discussed at the public hearing by Monday, February 11, 2019. SUMMARY: VerDate Sep<11>2014 16:27 Jan 31, 2019 Jkt 247001 The public hearing is being held in the IRS Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC 20224. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present a valid photo identification to enter the building. Send Submissions to CC:PA:LPD:PR (REG–104390–18), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be handdelivered Monday through Friday to CC:PA:LPD:PR (REG–104390–18), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224 or sent electronically via the Federal eRulemaking Portal at www.regulations.gov (IRS REG–104390– 18). ADDRESSES: FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Jorge Oben (202) 317–6934; concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing, Regina Johnson at (202) 317–6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: The subject of the public hearing is the notice of proposed rulemaking (REG–104390–18) that was published in the Federal Register on Wednesday, October 10, 2018 (83 FR 51072). The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing that submitted written comments by November 26, 2018 must submit an outline of the topics to be addressed and the amount of time to be devoted to each topic by Monday, February 11, 2019. A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing or by contacting the Publications and Regulations Branch at (202) 317–6901(not a toll-free number). Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER PO 00000 Frm 00035 Fmt 4702 Sfmt 4702 INFORMATION CONTACT section of this document. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2019–00619 Filed 1–29–19; 4:15 pm] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–115420–18] RIN 1545–BP03 Investing in Qualified Opportunity Funds; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. AGENCY: This document announces a public hearing on proposed regulations concerning investing in qualified opportunity funds (QOF). DATES: The public hearing is scheduled for February 14, 2019 at 10 a.m. The public comment period for these regulations expired on December 28, 2018. The notice of proposed rulemaking and notice of hearing instructed those interested in testifying at the public hearing to submit a request to speak and an outline of the topics to be discussed. The outlines of topics to be discussed were due by December 28, 2018. ADDRESSES: The public hearing is being held in the Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC 20224. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present a valid photo identification to enter the building SUMMARY: FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Erika Reigle, Office of Associate Chief Counsel (Income Tax and Accounting) at (202) 317–7006 (not a toll-free number); concerning information, the hearing and/or to be placed on the building access list to attend the hearing, Regina Johnson at (202) 317– 6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice of public hearing that appeared in the Federal Register on Monday, October 29, 2018 (83 FR 54279) announced that E:\FR\FM\01FEP1.SGM 01FEP1 Federal Register / Vol. 84, No. 22 / Friday, February 1, 2019 / Proposed Rules a public hearing was scheduled for January 10, 2019 at 10 a.m. in the IRS Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC. The subject of the public hearing contains proposed regulations that provide guidance under new section 1400Z–2 of the Internal Revenue Code (Code) relating to gains that may be deferred as a result of a taxpayer’s investment in a qualified opportunity fund (QOF). The public comment period for these regulations expired on December 28, 2018. The notice of proposed rulemaking and notice of hearing instructed those interested in testifying at the public hearing to submit a request to speak and an outline of the topics to be discussed. The outlines of topics to be discussed were due by December 28, 2018. Because of the government shutdown the public hearing scheduled for January 10, 2019 at 10:00 a.m. was not held and is rescheduled for February 14, 2019. Martin V. Franks, Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2019–00704 Filed 1–29–19; 4:15 pm] BILLING CODE 4830–01–P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R01–OAR–2016–0168; FRL–9988–29– Region 1] Air Plan Approval; Connecticut; Motor Vehicle Inspection and Maintenance Program Certification Environmental Protection Agency (EPA). ACTION: Proposed rule. AGENCY: The Environmental Protection Agency (EPA) is proposing to approve the motor vehicle emissions inspection and maintenance (I/M) program certifications contained in State Implementation Plan (SIP) revisions submitted by the State of Connecticut relating to the 2008 8-hour ozone National Ambient Air Quality Standards (NAAQS). The SIP revisions pertain to the Greater Connecticut and the Connecticut portion of the New YorkNorthern New Jersey-Long Island, NYNJ-CT moderate ozone nonattainment areas. The intended effect of this action is to propose approval of Connecticut’s motor vehicle emissions I/M program certifications. This action is being taken under the Clean Air Act (CAA). SUMMARY: VerDate Sep<11>2014 16:27 Jan 31, 2019 Jkt 247001 Written comments must be received on or before March 4, 2019. DATES: Submit your comments, identified by Docket ID No. EPA–R01– OAR–2016–0168 at https:// www.regulations.gov, or via email to hubbard.elizabeth@epa.gov. For comments submitted at Regulations.gov, follow the online instructions for submitting comments. Once submitted, comments cannot be edited or removed from Regulations.gov, For either manner of submission, the EPA may publish any comment received to its public docket. Do not submit electronically any information you consider to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Multimedia submissions (audio, video, etc.) must be accompanied by a written comment. The written comment is considered the official comment and should include discussion of all points you wish to make. The EPA will generally not consider comments or comment contents located outside of the primary submission (i.e. on the web, cloud, or other file sharing system). For additional submission methods, please contact the person identified in the FOR FURTHER INFORMATION CONTACT section. For the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit https://www.epa.gov/dockets/ commenting-epa-dockets. Publicly available docket materials are available at https://www.regulations.gov or at the U.S. Environmental Protection Agency, EPA Region 1 Regional Office, Office of Ecosystem Protection, Air Quality Planning Unit, 5 Post Office Square— Suite 100, Boston, MA. EPA requests that if at all possible, you contact the contact listed in the FOR FURTHER INFORMATION CONTACT section to schedule your inspection. The Regional Office’s official hours of business are Monday through Friday, 8:30 a.m. to 4:30 p.m., excluding legal holidays. ADDRESSES: FOR FURTHER INFORMATION CONTACT: Elizabeth Hubbard, Air Quality Planning Unit, U.S. Environmental Protection Agency, EPA Region 1, 5 Post Office Square—Suite 100 (Mail Code: OEP05–2), Boston, MA 02109–3912; (617) 918–1614; hubbard.elizabeth@ epa.gov. SUPPLEMENTARY INFORMATION: Throughout this document whenever ‘‘we,’’ ‘‘us,’’ or ‘‘our’’ is used, we mean EPA. Table of Contents I. Background and Purpose PO 00000 Frm 00036 Fmt 4702 Sfmt 4702 1015 II. Description of State’s I/M Program Certifications III. Evaluation of State’s SIP-Approved I/M Program IV. Proposed Action V. Statutory and Executive Order Reviews I. Background and Purpose On January 17, 2017, the Connecticut Department of Energy and Environmental Protection (DEEP) submitted a SIP revision regarding the 2008 ozone NAAQS for the Greater Connecticut moderate nonattainment area. On August 8, 2017, Connecticut DEEP submitted a SIP revision for the State’s portion of the New YorkNorthern New Jersey-Long Island (NYNJ-CT) moderate nonattainment area for the 2008 ozone NAAQS. On October 1, 2018, EPA published a final rulemaking (See 83 FR 49297) approving several portions of the January 17, 2017 and August 8, 2017 SIP submittals; the final rule approved reasonable further progress (RFP) demonstrations, motor vehicle emissions budgets (MVEBs), reasonably available control measures (RACM) analyses, and contingency measures for the Greater Connecticut and the Connecticut portion of the NYNJ-CT moderate ozone nonattainment areas. In this proposed rulemaking action, we are proposing to approve submittals for the motor vehicle emissions inspection and maintenance (I/M) program certifications for the 2008 ozone NAAQS for both the Greater Connecticut and the Connecticut portion of the NY-NJ-CT moderate nonattainment areas. Although Connecticut’s January 17, 2017 and August 8, 2017 submittals also included attainment demonstrations for the 2008 ozone standard, we are not addressing those submittals in this proposed rulemaking. Additional background information can be found in our October 1, 2018 final rule (83 FR 49297), the final rule’s associated proposed rulemaking on August 3, 2018 (83 FR 38104), and at https:// www.regulations.gov within the Docket ID No. EPA–R01–OAR–2016–0168. II. Description of State’s I/M Program Certifications Under the 2008 ozone NAAQS requirements, Connecticut is required to implement a basic I/M program for light-duty motor vehicles. However, due to more stringent nonattainment designations under previous NAAQS and Connecticut’s inclusion as part of the Ozone Transport Region (OTR), Connecticut implements an enhanced I/ M program. The enhanced I/M program tests gasoline-fueled and diesel-fueled motor vehicles through 10,000 pounds E:\FR\FM\01FEP1.SGM 01FEP1

Agencies

[Federal Register Volume 84, Number 22 (Friday, February 1, 2019)]
[Proposed Rules]
[Pages 1014-1015]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-00704]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-115420-18]
RIN 1545-BP03


Investing in Qualified Opportunity Funds; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document announces a public hearing on proposed 
regulations concerning investing in qualified opportunity funds (QOF).

DATES: The public hearing is scheduled for February 14, 2019 at 10 a.m. 
The public comment period for these regulations expired on December 28, 
2018. The notice of proposed rulemaking and notice of hearing 
instructed those interested in testifying at the public hearing to 
submit a request to speak and an outline of the topics to be discussed. 
The outlines of topics to be discussed were due by December 28, 2018.

ADDRESSES: The public hearing is being held in the Auditorium, Internal 
Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC 
20224. Due to building security procedures, visitors must enter at the 
Constitution Avenue entrance. In addition, all visitors must present a 
valid photo identification to enter the building

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Erika Reigle, Office of Associate Chief Counsel (Income Tax and 
Accounting) at (202) 317-7006 (not a toll-free number); concerning 
information, the hearing and/or to be placed on the building access 
list to attend the hearing, Regina Johnson at (202) 317-6901 (not toll-
free numbers).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing that appeared in the Federal Register on Monday, 
October 29, 2018 (83 FR 54279) announced that

[[Page 1015]]

a public hearing was scheduled for January 10, 2019 at 10 a.m. in the 
IRS Auditorium, Internal Revenue Service Building, 1111 Constitution 
Avenue NW, Washington, DC. The subject of the public hearing contains 
proposed regulations that provide guidance under new section 1400Z-2 of 
the Internal Revenue Code (Code) relating to gains that may be deferred 
as a result of a taxpayer's investment in a qualified opportunity fund 
(QOF).
    The public comment period for these regulations expired on December 
28, 2018. The notice of proposed rulemaking and notice of hearing 
instructed those interested in testifying at the public hearing to 
submit a request to speak and an outline of the topics to be discussed. 
The outlines of topics to be discussed were due by December 28, 2018. 
Because of the government shutdown the public hearing scheduled for 
January 10, 2019 at 10:00 a.m. was not held and is rescheduled for 
February 14, 2019.

Martin V. Franks,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2019-00704 Filed 1-29-19; 4:15 pm]
 BILLING CODE 4830-01-P