Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing, 35581-35582 [2019-15676]

Download as PDF Federal Register / Vol. 84, No. 142 / Wednesday, July 24, 2019 / Proposed Rules E-Government Act Compliance The Department is committed to complying with the E-Government Act of 2002, to promote the use of the internet and other information technologies to provide increased opportunities for citizen access to Government information and services, and for other purposes. List of Subjects in 7 CFR Part 273 Administrative practices and procedure, Grant programs-social programs, Supplemental Security Income (SSI), Reporting and recordkeeping. Accordingly, 7 CFR part 273 is proposed to be amended to read as follows: PART 273—CERTIFICATION OF ELIGIBLE HOUSEHOLDS 1. The authority citation for 7 CFR part 273 continues to read as follows: ■ Authority: 7 U.S.C. 2011–2036. 2. In § 273.2: a. Revise paragraph (j)(2)(i)(A); b. Revise paragraph (j)(2)(i)(B); c. Remove and reserve paragraph (j)(2)(i)(C); ■ d. Revise paragraph (j)(2)(ii) introductory text and remove (j)(2)(ii)(A) and (B); ■ e. Remove and reserve paragraph (j)(2)(iii); and ■ f. Amend paragraph (j)(2)(iv) by removing the phrase ‘‘paragraphs (j)(2)(i), (j)(2)(ii), and (j)(2)(iii)’’ and adding in its place ‘‘paragraphs (j)(2)(i) and (j)(2)(ii)’’. The revisions and additions read as follows: ■ ■ ■ ■ § 273.2 Office operations and application processing khammond on DSKBBV9HB2PROD with PROPOSALS * * * * * (j) * * * (2) * * * (i) * * * (A) Any household (except those listed in paragraph (j)(2)(vii) of this section) in which all members receive or are authorized to receive ongoing and substantial cash benefits through a PA program funded in full or in part with Federal money under Title IV–A or with State money counted for maintenance of effort (MOE) purposes under Title IV–A; (1) For the purposes of this paragraph (j)(2)(i)(A), ongoing cash benefits are benefits that a household receives or is authorized to receive for at least six months. (2) For the purposes of this paragraph (j)(2)(i)(A), substantial cash benefits are benefits that a household receives or is authorized to receive that are valued at VerDate Sep<11>2014 15:48 Jul 23, 2019 Jkt 247001 a minimum of $50 per month or any minimum threshold determined by the Secretary of Health and Human Services for Title IV–A programs, whichever is higher. (B) Any household (except those listed in paragraph (j)(2)(vii) of this section) in which all members receive or are authorized to receive ongoing and substantial non-cash benefits, as specified in paragraphs (j)(2)(i)(B)(1) and (2) of this section, from a program that is funded with 50 percent or more State money counted for MOE purposes under Title IV–A of the Social Security Act (Pub. L. 74–271) or Federal money under Title IV–A of the Social Security Act. States must inform FNS of the types of non-cash TANF benefits that confer categorical eligibility under this paragraph. If one household member receives or is authorized to receive such benefits and the State determines the whole household benefits, the whole household shall be categorically eligible (except those listed in (j)(2)(vii) of this section). (1) For the purposes of paragraphs (j)(2)(i)(B) and (j)(2)(ii) of this section, ongoing non-cash benefits are benefits a household receives or is authorized to receive for at least six months. (2) For the purposes of paragraphs (j)(2)(i)(B) and (j)(2)(ii) of this section, substantial non-cash benefits are benefits that a household receives or is authorized to receive that are valued at a minimum of $50 per month and that are of at least one of the following types: Subsidized employment for which the employer or a third party receives a subsidy from TANF or other public funds to offset some or all of the wages and costs of employing an individual; work supports, including transportation benefits or other allowances for workrelated expenses; and/or child care subsidies or vouchers. (C) [Reserved] * * * * * * * * (ii) The State agency, at its option, may extend categorical eligibility to any households (except those listed in paragraph (j)(2)(vii) of this section) in which all members receive or are authorized to receive ongoing and substantial non-cash benefits, as specified in paragraphs (j)(2)(i)(B)(1) and (2) of this section, from a program that is less than 50 percent funded with State money counted for MOE purposes under Title IV–A of the Social Security Act (Pub. L. 74–271) or Federal money under Title IV–A of the Social Security Act. States must inform FNS of the types of non-cash TANF benefits that confer categorical eligibility under this paragraph. If one household member PO 00000 Frm 00012 Fmt 4702 Sfmt 4702 35581 receives or is authorized to receive such benefits and the State determines the whole household benefits, the whole household shall be categorically eligible (except those listed in (j)(2)(vii) of this section). The State agency may exercise this option only if doing so will further the purposes of the Food and Nutrition Act of 2008. (iii) [Reserved] * * * * * ■ 3. In § 273.8, revise the third sentence of paragraph (e)(17). The additions and revisions read as follows: § 273.8 Resource Eligibility Standards * * * * * (e) * * * (17) * * * For purposes of this paragraph (e)(17), if an individual receives ongoing and substantial noncash benefits from a program specified in §§ 273.2(j)(2)(i)(B) or (j)(2)(ii), the State agency must determine whether the individual or the household benefits from the assistance provided. * * * * * * * * Dated: July 16, 2019. Brandon Lipps, Acting Deputy Under Secretary Food, Nutrition, and Consumer Services. [FR Doc. 2019–15670 Filed 7–23–19; 8:45 am] BILLING CODE 3410–30–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–105476–18] RIN 1545–BO60 Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Proposed rule; notification of hearing. AGENCY: This document provides a notification of public hearing on proposed regulations to implement certain sections of the Internal Revenue Code, including sections added to the Internal Revenue Code by the Tax Cuts and Jobs Act, that relate to the withholding of tax and information reporting with respect to certain dispositions of interests in partnerships engaged in the conduct of a trade or business within the United States. DATES: The public hearing is being held on Monday, August 26, 2019, at 10:00 SUMMARY: E:\FR\FM\24JYP1.SGM 24JYP1 khammond on DSKBBV9HB2PROD with PROPOSALS 35582 Federal Register / Vol. 84, No. 142 / Wednesday, July 24, 2019 / Proposed Rules a.m. The IRS must receive speakers’ outlines of the topics to be discussed at the public hearing by Thursday, August 8, 2019. ADDRESSES: 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–105476–18), 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–105476–18), 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–105476– 18). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Chadwick Rowland, 202–317–6937; 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), fdms.database@irscounsel.treas.gov. SUPPLEMENTARY INFORMATION: The subject of the public hearing is the notice of proposed rulemaking (REG– 105476–18) that was published in the Federal Register on Monday, May 13, 2019 (84 FR 21198). 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 July 12, 2019, must submit an outline of the topics to be addressed and the amount of time to be devoted to each topic by Thursday, August 8, 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 VerDate Sep<11>2014 15:48 Jul 23, 2019 Jkt 247001 attend the hearing, see the FOR FURTHER section of this document. INFORMATION CONTACT Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2019–15676 Filed 7–23–19; 8:45 am] BILLING CODE 4830–01–P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R01–OAR–2019–0382; FRL–9996–83– Region 1] Air Plan Approval; Rhode Island; Prevention of Significant Deterioration; PM10, PM2.5 and NOX Environmental Protection Agency (EPA). ACTION: Proposed rule. AGENCY: The Environmental Protection Agency (EPA) is proposing to approve revisions to the State of Rhode Island’s State Implementation Plan (SIP) relating to the regulation of fine particulate matter (that is, particles with an aerodynamic diameter less than or equal to a nominal 2.5 micrometers, generally referred to as ‘‘PM2.5’’), PM10 (particles with an aerodynamic diameter less than or equal to a nominal 10 micrometers), and nitrogen oxides (NOX) within the context of Rhode Island’s Prevention of Significant Deterioration (PSD) permitting program. The EPA is also proposing to take action on other minor changes to Rhode Island’s PSD permitting program. In addition, EPA is proposing to convert several conditionally approved infrastructure SIP elements to fully approved elements in relation to the 2008 ozone, 2008 lead, 2010 nitrogen dioxide and the 1997 and 2006 PM2.5 National Ambient Air Quality Standards (NAAQS). These actions are being taken in accordance with the Clean Air Act (CAA). DATES: Written comments must be received on or before August 23, 2019. ADDRESSES: Submit your comments, identified by Docket ID No. EPA–R01– OAR–2019–0382 at https:// www.regulations.gov, or via email to dahl.donald@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 SUMMARY: PO 00000 Frm 00013 Fmt 4702 Sfmt 4702 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 http://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, Air and Radiation Division, 5 Post Office Square—Suite 100, Boston, MA. The 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. FOR FURTHER INFORMATION CONTACT: Donald Dahl, Air Permits, Toxics, and Indoor Programs Branch, EPA Region 1 Regional Office, 5 Post Office Square— Suite 100, Mail Code 5–02, Boston, MA 02109–3912, tel. (617) 918–1657, email: dahl.donald@epa.gov. SUPPLEMENTARY INFORMATION: Throughout this document whenever ‘‘we,’’ ‘‘us,’’ or ‘‘our’’ is used, we mean the EPA. Table of Contents I. Background and Purpose II. Analysis of Rhode Island’s SIP Revision III. Proposed Action IV. Incorporation by Reference V. Statutory and Executive Order Reviews I. Background and Purpose The State of Rhode Island’s PSD permitting program is established in Title 250—Rhode Island Department of Environmental Management, Chapter 120—Air Resources, Subchapter 05— Air Pollution Control, Part 9—Air Pollution Control Permits (Part 9). Revisions to the PSD program were last approved into the Rhode Island SIP on October 24, 2013 (78 FR 63383). Rhode Island has authority to issue and enforce PSD permits under its SIP-approved PSD program. E:\FR\FM\24JYP1.SGM 24JYP1

Agencies

[Federal Register Volume 84, Number 142 (Wednesday, July 24, 2019)]
[Proposed Rules]
[Pages 35581-35582]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-15676]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-105476-18]
RIN 1545-BO60


Withholding of Tax and Information Reporting With Respect to 
Interests in Partnerships Engaged in the Conduct of a U.S. Trade or 
Business; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Proposed rule; notification of hearing.

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

SUMMARY: This document provides a notification of public hearing on 
proposed regulations to implement certain sections of the Internal 
Revenue Code, including sections added to the Internal Revenue Code by 
the Tax Cuts and Jobs Act, that relate to the withholding of tax and 
information reporting with respect to certain dispositions of interests 
in partnerships engaged in the conduct of a trade or business within 
the United States.

DATES: The public hearing is being held on Monday, August 26, 2019, at 
10:00

[[Page 35582]]

a.m. The IRS must receive speakers' outlines of the topics to be 
discussed at the public hearing by Thursday, August 8, 2019.

ADDRESSES: 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-105476-18), Room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-105476-18), 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-105476-18).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Chadwick Rowland, 202-317-6937; 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), 
[email protected].

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-105476-18) that was published in the 
Federal Register on Monday, May 13, 2019 (84 FR 21198).
    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 July 12, 2019, must submit an outline of the topics to be 
addressed and the amount of time to be devoted to each topic by 
Thursday, August 8, 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 
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. 2019-15676 Filed 7-23-19; 8:45 am]
BILLING CODE 4830-01-P