Drawbridge Operation Regulation; Gulf Intracoastal Waterway, Madeira Beach FL, 82355-82356 [2020-27443]
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Federal Register / Vol. 85, No. 244 / Friday, December 18, 2020 / Rules and Regulations
the event that a buyer deems the
delivered cannabis to be defective, the
buyer’s sole remedy for damages shall
be against the grower and not the
Administration.
Timothy J. Shea,
Acting Administrator.
[FR Doc. 2020–27999 Filed 12–17–20; 8:45 am]
BILLING CODE 4410–09–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9925]
RIN 1545–BP23
Meals and Entertainment Expenses
Under Section 274; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations; correction.
AGENCY:
This document contains
corrections to the final regulations
(Treasury Decision 9925) that published
in the Federal Register on October 9,
2020. The final regulations provide
guidance under section 274 of the
Internal Revenue Code (Code) regarding
certain recent amendments made to that
section. Specifically, the final
regulations address the elimination of
the deduction under section 274 for
expenditures related to entertainment,
amusement, or recreation activities, and
provide guidance to determine whether
an activity is of a type generally
considered to be entertainment.
DATES: These corrections are effective
on December 18, 2020 and applicable
for taxable years that begin on or after
October 9, 2020.
FOR FURTHER INFORMATION CONTACT:
Patrick Clinton of the Office of the
Associate Chief Counsel (Income Tax
and Accounting), (202) 317–7005 (not
toll-free numbers).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
khammond on DSKJM1Z7X2PROD with RULES
The final regulations (TD 9925) that
are the subject of this correction are
issued under section 274 of the Internal
Revenue Code.
Need for Correction
As published the final regulations (TD
9925) contain errors that need to be
corrected.
2020–21990, published on October 9,
2020 (85 FR 64026), are corrected as
follows:
1. On page 64031, third column, the
second line, the language ‘‘in
Sutherland Lumber’’ is corrected to read
‘‘in Sutherland Lumber-Southwest’’.
2. On page 64031, third column, the
ninth line of the second full paragraph,
the language ‘‘§ 1.274–10(a)(2)(ii)(C)(2)’’
is corrected to read ‘‘§ 1.274–
10(a)(2)(ii)(C)(2)’’.
3. On page 64032, second column, the
second line, the language ‘‘or gross
income is zero, whether zero is’’ is
corrected to read ‘‘or gross income is
zero (other than due to a reimbursement
by the recipient), whether zero is’’.
4. On page 64032, second column, the
thirteenth line from the top of the page,
the language ‘‘(e)(9) do not apply.’’ is
corrected to read ‘‘(e)(9) generally do not
apply.’’.
5. On page 64032, second column, the
thirteenth line from the top of the page,
the language ‘‘Similarly, the exceptions
in section 274(e)(2) and (e)(9) do not
apply if’’ is corrected to read ‘‘However,
the exceptions in section 274(e)(2) and
(e)(9) will apply if the recipient
reimburses the taxpayer for a portion of
the value of the food or beverages even
if the value exceeding the reimbursed
amount is properly excluded from the
recipient’s compensation and wages or
gross income. In this case, however, the
taxpayer must apply the dollar-fordollar rule as described in § 1.274–
12(c)(2)(i)(D). In cases in which’’.
6. On page 64032, second column, the
second and last sentence from the
bottom of the first partial paragraph,
remove the language ‘‘. In that case,
however,’’.
7. On page 64032, third column, the
third line of the second full paragraph,
the language ‘‘regulations confirm’’ is
corrected to read ‘‘regulations
confirmed’’.
8. On page 64032, third column, the
twelfth line of the second full
paragraph, the language ‘‘demonstrates’’
is corrected to read ‘‘demonstrated’’.
Crystal Pemberton,
Senior Federal Register Liaison, Publications
and Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure
and Administration).
[FR Doc. 2020–26860 Filed 12–17–20; 8:45 am]
BILLING CODE 4830–01–P
Correction of Publication
Accordingly, the final regulations (TD
9925), that are the subject of FR Doc.
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20:56 Dec 17, 2020
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82355
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG–2020–0694]
Drawbridge Operation Regulation; Gulf
Intracoastal Waterway, Madeira Beach
FL
Coast Guard, DHS.
Notice of temporary deviation
from regulations; request for comments.
AGENCY:
ACTION:
The Coast Guard has issued a
temporary deviation from the operating
schedule that governs the Welch
Causeway (SR 699) Bridge, mile 122.8 at
Madeira Beach, Florida. A request was
made to place the drawbridge on a daily
operating schedule to alleviate vehicle
congestion due to on demand bridge
openings. This deviation will test a
change to the drawbridge operation
schedule to determine whether a
permanent change to the schedule is
needed. The Coast Guard is seeking
comments from the public regarding
these proposed changes.
DATES: This deviation is effective from
12:01 a.m. on January 1, 2021 through
11:59 p.m. on June 25, 2021.
Comments and relate material must
reach the Coast Guard on or before
February 25, 2021.
ADDRESSES: You may submit comments
identified by docket umber USCG–
2020–0694 using Federal eRulemaking
Portal at https://www.regulations.gov.
See the ‘‘Public Participation and
Request for Comments’’ portion of the
SUPPLEMENTARY INFORMATION section
below for instructions on submitting
comments.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this test
deviation, call or email LT Clark W.
Sanford, U.S. Coast Guard, Sector Saint
Petersburg Waterways Management
Division; telephone 727–824–7506,
email Clark.W.Sanford@uscg.mil.
SUPPLEMENTARY INFORMATION:
SUMMARY:
I. Background, Purpose and Legal Basis
The Welch Causeway (SR699) Bridge
across the Gulf Intracoastal Waterway,
mile 122.8, at Madeira Beach, Florida is
a double-leaf bascule bridge with a 25
foot vertical clearance at mean high
water in the closed position and an 89
foot horizontal clearance between
fenders. The normal operating schedule
for the bridge is found in 33 CFR
117.287(h). Navigation on the waterway
is commercial and recreational.
The City of Madeira Beach Florida has
requested the current operating
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82356
Federal Register / Vol. 85, No. 244 / Friday, December 18, 2020 / Rules and Regulations
schedule be modified due to the
increased economic growth, vehicle
traffic in the area as well as a school
located in close proximity to the bridge.
The City of Madeira Beach requested the
bridge operation logs from the bridge
owner, Florida Department of
Transportation (FDOT) to validate the
need for a regulation change. The Coast
Guard has reviewed these logs as well
and determined a test deviation is
needed before proceeding with a rule
change for the operation of this bridge.
Under this test deviation, from 7 a.m.
to 7 p.m., the draw shall open on the
hour and half-hour; except Federal
Holidays and at all other times, the
draw shall operate on demand.
The Coast Guard will also inform the
users of the waterways through our
Local and Broadcast Notices to Mariners
of the change in operating schedule for
the bridge so that vessel operators can
arrange their transits to minimize any
impact caused by the temporary
deviation.
The Coast Guard will also inform the
users of the waterways through our
Local and Broadcast Notices to Mariners
of the change in operating schedule for
the bridge so that vessel operators can
arrange their transits to minimize any
impact caused by the temporary
deviation.
In accordance with 33 CFR 117.35(e),
the drawbridge must return to its regular
operating schedule immediately at the
end of the effective period of this
temporary deviation. This deviation
from the operating regulations is
authorized under 33 CFR 117.35.
indicate the specific section of this
document to which each comment
applies, and provide a reason for each
suggestion or recommendation.
We encourage you to submit
comments through the Federal
eRulemaking Portal at https://
www.regulations.gov. If your material
cannot be submitted using https://
www.regulations.gov, contact the person
in the FOR FURTHER INFORMATION
CONTACT section of this document for
alternate instructions.
We accept anonymous comments. All
comments received will be posted
without change to https://
www.regulations.gov and will include
any personal information you have
provided. For more about privacy and
submissions in response to this
document, see DHS’s eRulemaking
System of Records notice (85 FR 14226,
March 11, 2020).
Documents mentioned in this
notification as being available in this
docket and all public comments, will be
in our online docket at https://
www.regulations.gov and can be viewed
by following that website’s instructions.
Additionally, if you go to the online
docket and sign up for email alerts, you
will be notified when comments are
posted or a final rule is published.
II. Public Participation and Request for
Comments
BILLING CODE 9110–04–P
Dated: December 2, 2020.
Randall D. Overton,
Director, Bridge Administration, Seventh
Coast Guard District.
[FR Doc. 2020–27443 Filed 12–17–20; 8:45 am]
Coast Guard
33 CFR Part 165
[Docket No. USCG–2020–0708]
Safety Zones; Annual Firework
Displays Within Captain of the Port,
Puget Sound Area of Responsibility
Coast Guard, DHS.
Notice of enforcement of
regulation.
AGENCY:
ACTION:
The Coast Guard will enforce
one safety zone for an annual firework
display in the Area of Responsibility of
the Captain of the Port Sector Puget
Sound. This action is necessary to
protect life and property from hazards
associated with the firework display.
During the enforcement periods, entry
into, transit through, mooring, or
anchoring within this safety zone is
prohibited unless authorized by the
Captain of the Port Sector Puget Sound
or a Designated Representative.
DATES: The regulations in 33 CFR
165.1332 will be enforced for
Alderbrook Resort & Spa Fireworks
display from 5 p.m. on December 31,
2020, through 1 a.m. on January 1, 2021.
FOR FURTHER INFORMATION CONTACT: If
you have questions about this notice of
enforcement, call or email Lieutenant
Peter J. McAndrew, Sector Puget Sound
Waterways Management Division, U.S.
Coast Guard; telephone 206–217–6051,
email SectorPugetSoundWWM@
uscg.mil.
SUMMARY:
The Coast
Guard will enforce regulations in 33
CFR 165.1332 for the safety zone
established for Annual Fireworks
Displays in Hood Canal. These
regulations will be enforced from 5 p.m.
on December 31, 2020, through 1 a.m.
on January 1, 2021, at the following
locations:
SUPPLEMENTARY INFORMATION:
We view public participation as
essential to effective rulemaking, and
will consider all comments and material
received during the comment period.
Your comment can help shape the
outcome of this rulemaking. If you
submit a comment, please include the
docket number for this rulemaking,
khammond on DSKJM1Z7X2PROD with RULES
DEPARTMENT OF HOMELAND
SECURITY
Event name
Location
Latitude
Alderbrook Resort & Spa Fireworks .......
Hood Canal ............................................
47°21.033′ N ..........................................
This action is necessary to provide for
the safety of life on navigable waterways
during this event. Our annual fireworks
displays and other events in the Area of
Responsibility of the Captain of the Port
Sector Puget Sound (AOR) that require
safety zones are listed in 33 CFR
165.1332. During the enforcement
periods, as reflected in § 165.1332 (d),
no vessel operator may enter, transit,
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19:27 Dec 17, 2020
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moor, or anchor within this safety zone,
except for vessels authorized by the
Captain of the Port or Designated
Representative.
In addition to this notice of
enforcement in the Federal Register, the
Coast Guard plans to provide
notification of this enforcement period
via a Broadcast Notice to Mariners and
a Local Notice to Mariners.
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Longitude
123°04.1′ W.
Dated: December 7, 2020.
P.M. Hilbert,
Captain, U.S. Coast Guard, Captain of the
Port Sector Puget Sound.
[FR Doc. 2020–27255 Filed 12–17–20; 8:45 am]
BILLING CODE 9110–04–P
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Agencies
[Federal Register Volume 85, Number 244 (Friday, December 18, 2020)]
[Rules and Regulations]
[Pages 82355-82356]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-27443]
=======================================================================
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG-2020-0694]
Drawbridge Operation Regulation; Gulf Intracoastal Waterway,
Madeira Beach FL
AGENCY: Coast Guard, DHS.
ACTION: Notice of temporary deviation from regulations; request for
comments.
-----------------------------------------------------------------------
SUMMARY: The Coast Guard has issued a temporary deviation from the
operating schedule that governs the Welch Causeway (SR 699) Bridge,
mile 122.8 at Madeira Beach, Florida. A request was made to place the
drawbridge on a daily operating schedule to alleviate vehicle
congestion due to on demand bridge openings. This deviation will test a
change to the drawbridge operation schedule to determine whether a
permanent change to the schedule is needed. The Coast Guard is seeking
comments from the public regarding these proposed changes.
DATES: This deviation is effective from 12:01 a.m. on January 1, 2021
through 11:59 p.m. on June 25, 2021.
Comments and relate material must reach the Coast Guard on or
before February 25, 2021.
ADDRESSES: You may submit comments identified by docket umber USCG-
2020-0694 using Federal eRulemaking Portal at https://www.regulations.gov.
See the ``Public Participation and Request for Comments'' portion
of the SUPPLEMENTARY INFORMATION section below for instructions on
submitting comments.
FOR FURTHER INFORMATION CONTACT: If you have questions on this test
deviation, call or email LT Clark W. Sanford, U.S. Coast Guard, Sector
Saint Petersburg Waterways Management Division; telephone 727-824-7506,
email [email protected].
SUPPLEMENTARY INFORMATION:
I. Background, Purpose and Legal Basis
The Welch Causeway (SR699) Bridge across the Gulf Intracoastal
Waterway, mile 122.8, at Madeira Beach, Florida is a double-leaf
bascule bridge with a 25 foot vertical clearance at mean high water in
the closed position and an 89 foot horizontal clearance between
fenders. The normal operating schedule for the bridge is found in 33
CFR 117.287(h). Navigation on the waterway is commercial and
recreational.
The City of Madeira Beach Florida has requested the current
operating
[[Page 82356]]
schedule be modified due to the increased economic growth, vehicle
traffic in the area as well as a school located in close proximity to
the bridge. The City of Madeira Beach requested the bridge operation
logs from the bridge owner, Florida Department of Transportation (FDOT)
to validate the need for a regulation change. The Coast Guard has
reviewed these logs as well and determined a test deviation is needed
before proceeding with a rule change for the operation of this bridge.
Under this test deviation, from 7 a.m. to 7 p.m., the draw shall
open on the hour and half-hour; except Federal Holidays and at all
other times, the draw shall operate on demand.
The Coast Guard will also inform the users of the waterways through
our Local and Broadcast Notices to Mariners of the change in operating
schedule for the bridge so that vessel operators can arrange their
transits to minimize any impact caused by the temporary deviation.
The Coast Guard will also inform the users of the waterways through
our Local and Broadcast Notices to Mariners of the change in operating
schedule for the bridge so that vessel operators can arrange their
transits to minimize any impact caused by the temporary deviation.
In accordance with 33 CFR 117.35(e), the drawbridge must return to
its regular operating schedule immediately at the end of the effective
period of this temporary deviation. This deviation from the operating
regulations is authorized under 33 CFR 117.35.
II. Public Participation and Request for Comments
We view public participation as essential to effective rulemaking,
and will consider all comments and material received during the comment
period. Your comment can help shape the outcome of this rulemaking. If
you submit a comment, please include the docket number for this
rulemaking, indicate the specific section of this document to which
each comment applies, and provide a reason for each suggestion or
recommendation.
We encourage you to submit comments through the Federal eRulemaking
Portal at https://www.regulations.gov. If your material cannot be
submitted using https://www.regulations.gov, contact the person in the
FOR FURTHER INFORMATION CONTACT section of this document for alternate
instructions.
We accept anonymous comments. All comments received will be posted
without change to https://www.regulations.gov and will include any
personal information you have provided. For more about privacy and
submissions in response to this document, see DHS's eRulemaking System
of Records notice (85 FR 14226, March 11, 2020).
Documents mentioned in this notification as being available in this
docket and all public comments, will be in our online docket at https://www.regulations.gov and can be viewed by following that website's
instructions. Additionally, if you go to the online docket and sign up
for email alerts, you will be notified when comments are posted or a
final rule is published.
Dated: December 2, 2020.
Randall D. Overton,
Director, Bridge Administration, Seventh Coast Guard District.
[FR Doc. 2020-27443 Filed 12-17-20; 8:45 am]
BILLING CODE 9110-04-P