Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties, 21758-21760 [2021-08465]

Download as PDF 21758 Federal Register / Vol. 86, No. 77 / Friday, April 23, 2021 / Notices individuals associated with the grant applications, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. Name of Committee: National Institute of Diabetes and Digestive and Kidney Diseases Special Emphasis Panel; Fellowships in Digestive Diseases and Nutrition. Date: June 10–11, 2021. Time: 10:00 a.m. to 7:00 p.m. Agenda: To review and evaluate grant applications. Place: National Institutes of Health, Two Democracy Plaza, 6707 Democracy Boulevard, Bethesda, MD 20892 (Virtual Meeting). Contact Person: Jian Yang, Ph.D., Scientific Review Officer, Review Branch, Division of Extramural Activities, NIDDK, National Institutes of Health, Room 7011, 6707 Democracy Boulevard, Bethesda, MD 20892– 5452, (301) 594–7799, yangj@ extra.niddk.nih.gov. (Catalogue of Federal Domestic Assistance Program Nos. 93.847, Diabetes, Endocrinology and Metabolic Research; 93.848, Digestive Diseases and Nutrition Research; 93.849, Kidney Diseases, Urology and Hematology Research, National Institutes of Health, HHS) Dated: April 19, 2021. Miguelina Perez, Program Analyst, Office of Federal Advisory Committee Policy. [FR Doc. 2021–08438 Filed 4–22–21; 8:45 am] BILLING CODE 4140–01–P DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health khammond on DSKJM1Z7X2PROD with NOTICES Center for Scientific Review; Notice of Closed Meeting Pursuant to section 10(d) of the Federal Advisory Committee Act, as amended, notice is hereby given of the following meeting. The meeting will be closed to the public in accordance with the provisions set forth in sections 552b(c)(4) and 552b(c)(6), Title 5 U.S.C., as amended. The grant applications and the discussions could disclose confidential trade secrets or commercial property such as patentable material, and personal information concerning individuals associated with the grant applications, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. Name of Committee: Center for Scientific Review Special Emphasis Panel; PAR–20– 104: Biomedical Technology Development and Dissemination (BTDD) Center. Date: June 24, 2021. Time: 10:00 a.m. to 7:00 p.m. Agenda: To review and evaluate grant applications. VerDate Sep<11>2014 18:15 Apr 22, 2021 Jkt 253001 Place: National Institutes of Health, Rockledge II, 6701 Rockledge Drive, Bethesda, MD 20892. Contact Person: James J. Li, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Room 5148, MSC 7849, Bethesda, MD 20892, 301–806– 8065, lijames@csr.nih.gov. (Catalogue of Federal Domestic Assistance Program Nos. 93.306, Comparative Medicine; 93.333, Clinical Research, 93.306, 93.333, 93.337, 93.393–93.396, 93.837–93.844, 93.846–93.878, 93.892, 93.893, National Institutes of Health, HHS) Dated: April 19, 2021. Miguelina Perez, Program Analyst, Office of Federal Advisory Committee Policy. [FR Doc. 2021–08437 Filed 4–22–21; 8:45 am] BILLING CODE 4140–01–P DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health National Institute on Deafness and Other Communication Disorders; Amended Notice of Meeting Notice is hereby given of a change in the meeting of the Communication Disorders Review Committee, June 17, 2021, 08:00 a.m. to June 18, 2021, 05:00 p.m., Embassy Suites at the Chevy Chase Pavilion, 4300 Military Road NW, Washington, DC 20015 which was published in the Federal Register on December 31, 2020, 85 FR 86942. The meeting is being amended to change the meeting location from in person to a virtual meeting and the meeting time to 10:30 a.m. to 4:00 p.m. each day. The meeting is closed to the public. Dated: April 19, 2021. Miguelina Perez, Program Analyst, Office of Federal Advisory Committee Policy. [FR Doc. 2021–08436 Filed 4–22–21; 8:45 am] BILLING CODE 4140–01–P DEPARTMENT OF HEALTH AND HUMAN SERVICES National Institutes of Health Office of The Director, National Institutes of Health Notice of Closed Meeting Pursuant to section 10(d) of the Federal Advisory Committee Act, as amended, notice is hereby given of the following meeting. The meeting will be closed to the public in accordance with the provisions set forth in sections PO 00000 Frm 00076 Fmt 4703 Sfmt 4703 552b(c)(4) and 552b(c)(6), Title 5 U.S.C., as amended. The grant applications and the discussions could disclose confidential trade secrets or commercial property such as patentable material, and personal information concerning individuals associated with the grant applications, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. Name of Committee: Scientific and Technical Review Board on Biomedical and Behavioral Research Facilities. Date: June 17–18, 2021. Time: 9:00 a.m. to 6:00 p.m. Agenda: To review and evaluate grant applications. Place: National Institutes of Health, Rockledge II, 6701 Rockledge Drive, Bethesda, MD 20892 (Virtual Meeting). Contact Person: Mark Caprara, Ph.D., Scientific Review Officer, Center for Scientific Review, National Institutes of Health, 6701 Rockledge Drive, Room 5156, MSC 7844, Bethesda, MD 20892, 301–613– 5228, capraramg@mail.nih.gov. (Catalogue of Federal Domestic Assistance Program Nos. 93.14, Intramural Research Training Award; 93.22, Clinical Research Loan Repayment Program for Individuals from Disadvantaged Backgrounds; 93.232, Loan Repayment Program for Research Generally; 93.39, Academic Research Enhancement Award; 93.936, NIH Acquired Immunodeficiency Syndrome Research Loan Repayment Program; 93.187, Undergraduate Scholarship Program for Individuals from Disadvantaged Backgrounds, National Institutes of Health, HHS) Dated: April 20, 2021. Melanie J. Pantoja, Program Analyst, Office of Federal Advisory Committee Policy. [FR Doc. 2021–08476 Filed 4–22–21; 8:45 am] BILLING CODE 4140–01–P DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties U.S. Customs and Border Protection, Department of Homeland Security. ACTION: General notice. AGENCY: This notice advises the public that the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties will remain the same from the previous quarter. For the calendar quarter beginning April 1, 2021, the interest SUMMARY: E:\FR\FM\23APN1.SGM 23APN1 Federal Register / Vol. 86, No. 77 / Friday, April 23, 2021 / Notices rates for overpayments will be 2 percent for corporations and 3 percent for noncorporations, and the interest rate for underpayments will be 3 percent for both corporations and non-corporations. This notice is published for the convenience of the importing public and U.S. Customs and Border Protection personnel. DATES: The rates announced in this notice are applicable as of April 1, 2021. FOR FURTHER INFORMATION CONTACT: Bruce Ingalls, Revenue Division, Collection Refunds & Analysis Branch, 6650 Telecom Drive, Suite #100, Indianapolis, Indiana 46278; telephone (317) 298–1107. SUPPLEMENTARY INFORMATION: Background Pursuant to 19 U.S.C. 1505 and Treasury Decision 85–93, published in the Federal Register on May 29, 1985 (50 FR 21832), the interest rate paid on applicable overpayments or khammond on DSKJM1Z7X2PROD with NOTICES Beginning date Underpayments (percent) Ending date 070174 070175 020176 020178 020180 020182 010183 070183 010185 070185 010186 070186 010187 100187 010188 040188 100188 040189 100189 040191 010192 040192 100192 070194 100194 040195 070195 040196 070196 040198 010199 040199 040100 040101 070101 010102 010103 100103 040104 070104 100104 040105 100105 VerDate Sep<11>2014 underpayments of customs duties must be in accordance with the Internal Revenue Code rate established under 26 U.S.C. 6621 and 6622. Section 6621 provides different interest rates applicable to overpayments: one for corporations and one for noncorporations. The interest rates are based on the Federal short-term rate and determined by the Internal Revenue Service (IRS) on behalf of the Secretary of the Treasury on a quarterly basis. The rates effective for a quarter are determined during the first-month period of the previous quarter. In Revenue Ruling 2021–06, the IRS determined the rates of interest for the calendar quarter beginning April 1, 2021, and ending on June 30, 2021. The interest rate paid to the Treasury for underpayments will be the Federal short-term rate (0%) plus three percentage points (3%) for a total of three percent (3%) for both corporations 19:26 Apr 22, 2021 063075 013176 013178 013180 013182 123182 063083 123184 063085 123185 063086 123186 093087 123187 033188 093088 033189 093089 033191 123191 033192 093092 063094 093094 033195 063095 033196 063096 033198 123198 033199 033100 033101 063001 123101 123102 093003 033104 063004 093004 033105 093005 063006 Jkt 253001 PO 00000 Frm 00077 and non-corporations. For corporate overpayments, the rate is the Federal short-term rate (0%) plus two percentage points (2%) for a total of two percent (2%). For overpayments made by non-corporations, the rate is the Federal short-term rate (0%) plus three percentage points (3%) for a total of three percent (3%). These interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties remain the same from the previous quarter. These interest rates are subject to change for the calendar quarter beginning July 1, 2021, and ending on September 30, 2021. For the convenience of the importing public and U.S. Customs and Border Protection personnel, the following list of IRS interest rates used, covering the period from July of 1974 to date, to calculate interest on overdue accounts and refunds of customs duties, is published in summary format. Sfmt 4703 Corporate overpayments (Eff. 1–1–99) (percent) Overpayments (percent) 6 9 7 6 12 20 16 11 13 11 10 9 9 10 11 10 11 12 11 10 9 8 7 8 9 10 9 8 9 8 7 8 9 8 7 6 5 4 5 4 5 6 7 Fmt 4703 21759 E:\FR\FM\23APN1.SGM 6 9 7 6 12 20 16 11 13 11 10 9 8 9 10 9 10 11 10 9 8 7 6 7 8 9 8 7 8 7 7 8 9 8 7 6 5 4 5 4 5 6 7 23APN1 ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... ........................................... 6 7 8 7 6 5 4 3 4 3 4 5 6 21760 Federal Register / Vol. 86, No. 77 / Friday, April 23, 2021 / Notices Beginning date 070106 010108 040108 070108 100108 010109 040109 010111 040111 100111 040116 040118 010119 070119 070120 123107 033108 063008 093008 123108 033109 123110 033111 093011 033116 033118 123118 063019 063020 063021 Dated: April 19, 2021. Jeffrey Caine, Chief Financial Officer, U.S. Customs and Border Protection. BILLING CODE 9111–14–P DEPARTMENT OF THE INTERIOR Bureau of Indian Affairs [212A2100DD/AAKC001030/A0A501010. 999900253G] Notice of Intent To Prepare an Environmental Impact Statement for the Chuckwalla Solar Projects on the Moapa River Indian Reservation, Clark County, Nevada Bureau of Indian Affairs, Interior. ACTION: Notice of intent to prepare an environmental impact statement. AGENCY: The Bureau of Indian Affairs (BIA), as lead agency in cooperation with the Moapa Band of Paiute Indians (Moapa Band), Bureau of Land Management (BLM), and other agencies, intend to prepare an Environmental Impact Statement (EIS) that will evaluate the development of the Chuckwalla Solar Projects (Projects) on Moapa River Indian Reservation (Reservation) tribal lands. This notice announces the beginning of the scoping process to solicit public comments and identify potential issues related to the EIS. The BIA requests comments concerning the scope of the analysis, and identification of relevant information, studies, and analyses. It also announces that two public scoping meetings will be held virtually or in person to identify potential issues, alternatives, and mitigation to be considered in the EIS. khammond on DSKJM1Z7X2PROD with NOTICES SUMMARY: 19:26 Apr 22, 2021 Jkt 253001 8 7 6 5 6 5 4 3 4 3 4 5 6 5 3 All comments must be received by May 3, 2021. The draft environmental impact statement is scheduled for October 2021 and the final environmental impact statement is scheduled for January 2022 with a Record of Decision in March 2022. ADDRESSES: Send written comments to Mr. Chip Lewis, BIA Western Regional Office, 2600 North Central Avenue, 4th Floor Mailroom, Phoenix, Arizona 85004. Comments may also be sent via email to Chip.Lewis@bia.gov or on the Projects website at www.ChuckwallaSolarProjectsEIS.com. FOR FURTHER INFORMATION CONTACT: Chip Lewis, BIA; telephone: (602) 379– 6750; email: Chip.Lewis@bia.gov. Individuals who use telecommunication devices for the deaf (TDD) may call the Federal Information Relay Service (FIRS) at 1–800–877–8339 between 8 a.m. and 8 p.m., Eastern Time, Monday through Friday. SUPPLEMENTARY INFORMATION: Purpose and Need of the Proposed Action The proposed Federal action, taken under 25 U.S.C. 415, is BIA’s approval of the solar energy ground lease and related agreements entered into by the Moapa Band with EDF Renewables Development, Inc. (EDFR or Applicant). The agreements provide for construction, operation and maintenance (O&M), and decommissioning of up to 700 megawatts (MWs) from up to four solar photovoltaic (PV) electricity generation facilities located entirely on the Reservation and specifically on lands held in trust by the United States for the Moapa Band. In addition, two transmission generation interconnection (gen-tie) lines would be constructed to interconnect the Projects to the regional PO 00000 Frm 00078 Fmt 4703 Sfmt 4703 Corporate overpayments (Eff. 1–1–99) (percent) Overpayments (percent) DATES: [FR Doc. 2021–08465 Filed 4–22–21; 8:45 am] VerDate Sep<11>2014 Underpayments (percent) Ending date 8 7 6 5 6 5 4 3 4 3 4 5 6 5 3 7 6 5 4 5 4 3 2 3 2 3 4 5 4 2 electrical grid. Portions of these lines would cross lands managed by BLM within a designated utility corridor on the Reservation and BLM land. The BIA and BLM would approve rights-of-way (ROWs) authorizing the construction and operation of the transmission lines. The purposes of the proposed Projects are, among other things, to: (1) Help to provide a long-term, diverse, and viable economic revenue base and job opportunities for the Moapa Band; (2) meet the terms of the existing Power Purchase Agreements (PPAs) for the output of the Projects; (3) help Nevada and neighboring states to meet their State renewable energy needs; and (4) allow the Moapa Band, in partnership with the Applicant, to optimize the use of the lease site while maximizing the potential economic benefit to the Tribe. Preliminary Proposed Action and Alternatives The Applicant plans to develop up to four solar projects collectively referred to as the Projects on the Reservation in Clark County, Nevada. The four solar projects would total up to 700 MWs of solar energy generation, each using photovoltaic (PV) technology and incorporating battery energy storage systems (BESS). The proposed Chuckwalla solar generating facilities would be constructed entirely within the Reservation within a lease study area of approximately 6,400 acres of tribal trust land. These lands are in the southeast corner of the Reservation on lands set aside by the Moapa Band for the Projects. The solar fields and associated facilities would be in Sections 13, 14, 22, 23, 24, 25, 26, 27, 34, 35, and 36; Township 16 South, Range 65 East; Mount Diablo Base Meridian. Major components of each solar site would include multiple blocks of solar E:\FR\FM\23APN1.SGM 23APN1

Agencies

[Federal Register Volume 86, Number 77 (Friday, April 23, 2021)]
[Notices]
[Pages 21758-21760]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-08465]


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DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection


Quarterly IRS Interest Rates Used in Calculating Interest on 
Overdue Accounts and Refunds on Customs Duties

AGENCY: U.S. Customs and Border Protection, Department of Homeland 
Security.

ACTION: General notice.

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

SUMMARY: This notice advises the public that the quarterly Internal 
Revenue Service interest rates used to calculate interest on overdue 
accounts (underpayments) and refunds (overpayments) of customs duties 
will remain the same from the previous quarter. For the calendar 
quarter beginning April 1, 2021, the interest

[[Page 21759]]

rates for overpayments will be 2 percent for corporations and 3 percent 
for non-corporations, and the interest rate for underpayments will be 3 
percent for both corporations and non-corporations. This notice is 
published for the convenience of the importing public and U.S. Customs 
and Border Protection personnel.

DATES: The rates announced in this notice are applicable as of April 1, 
2021.

FOR FURTHER INFORMATION CONTACT: Bruce Ingalls, Revenue Division, 
Collection Refunds & Analysis Branch, 6650 Telecom Drive, Suite #100, 
Indianapolis, Indiana 46278; telephone (317) 298-1107.

SUPPLEMENTARY INFORMATION:

Background

    Pursuant to 19 U.S.C. 1505 and Treasury Decision 85-93, published 
in the Federal Register on May 29, 1985 (50 FR 21832), the interest 
rate paid on applicable overpayments or underpayments of customs duties 
must be in accordance with the Internal Revenue Code rate established 
under 26 U.S.C. 6621 and 6622. Section 6621 provides different interest 
rates applicable to overpayments: one for corporations and one for non-
corporations.
    The interest rates are based on the Federal short-term rate and 
determined by the Internal Revenue Service (IRS) on behalf of the 
Secretary of the Treasury on a quarterly basis. The rates effective for 
a quarter are determined during the first-month period of the previous 
quarter.
    In Revenue Ruling 2021-06, the IRS determined the rates of interest 
for the calendar quarter beginning April 1, 2021, and ending on June 
30, 2021. The interest rate paid to the Treasury for underpayments will 
be the Federal short-term rate (0%) plus three percentage points (3%) 
for a total of three percent (3%) for both corporations and non-
corporations. For corporate overpayments, the rate is the Federal 
short-term rate (0%) plus two percentage points (2%) for a total of two 
percent (2%). For overpayments made by non-corporations, the rate is 
the Federal short-term rate (0%) plus three percentage points (3%) for 
a total of three percent (3%). These interest rates used to calculate 
interest on overdue accounts (underpayments) and refunds (overpayments) 
of customs duties remain the same from the previous quarter. These 
interest rates are subject to change for the calendar quarter beginning 
July 1, 2021, and ending on September 30, 2021.
    For the convenience of the importing public and U.S. Customs and 
Border Protection personnel, the following list of IRS interest rates 
used, covering the period from July of 1974 to date, to calculate 
interest on overdue accounts and refunds of customs duties, is 
published in summary format.

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                             Corporate
                                                                                                              Under-      Over- payments   overpayments
                   Beginning date                                        Ending date                         payments        (percent)     (Eff. 1-1-99)
                                                                                                             (percent)                       (percent)
--------------------------------------------------------------------------------------------------------------------------------------------------------
070174                                               063075                                                            6               6  ..............
070175                                               013176                                                            9               9  ..............
020176                                               013178                                                            7               7  ..............
020178                                               013180                                                            6               6  ..............
020180                                               013182                                                           12              12  ..............
020182                                               123182                                                           20              20  ..............
010183                                               063083                                                           16              16  ..............
070183                                               123184                                                           11              11  ..............
010185                                               063085                                                           13              13  ..............
070185                                               123185                                                           11              11  ..............
010186                                               063086                                                           10              10  ..............
070186                                               123186                                                            9               9  ..............
010187                                               093087                                                            9               8  ..............
100187                                               123187                                                           10               9  ..............
010188                                               033188                                                           11              10  ..............
040188                                               093088                                                           10               9  ..............
100188                                               033189                                                           11              10  ..............
040189                                               093089                                                           12              11  ..............
100189                                               033191                                                           11              10  ..............
040191                                               123191                                                           10               9  ..............
010192                                               033192                                                            9               8  ..............
040192                                               093092                                                            8               7  ..............
100192                                               063094                                                            7               6  ..............
070194                                               093094                                                            8               7  ..............
100194                                               033195                                                            9               8  ..............
040195                                               063095                                                           10               9  ..............
070195                                               033196                                                            9               8  ..............
040196                                               063096                                                            8               7  ..............
070196                                               033198                                                            9               8  ..............
040198                                               123198                                                            8               7  ..............
010199                                               033199                                                            7               7               6
040199                                               033100                                                            8               8               7
040100                                               033101                                                            9               9               8
040101                                               063001                                                            8               8               7
070101                                               123101                                                            7               7               6
010102                                               123102                                                            6               6               5
010103                                               093003                                                            5               5               4
100103                                               033104                                                            4               4               3
040104                                               063004                                                            5               5               4
070104                                               093004                                                            4               4               3
100104                                               033105                                                            5               5               4
040105                                               093005                                                            6               6               5
100105                                               063006                                                            7               7               6

[[Page 21760]]

 
070106                                               123107                                                            8               8               7
010108                                               033108                                                            7               7               6
040108                                               063008                                                            6               6               5
070108                                               093008                                                            5               5               4
100108                                               123108                                                            6               6               5
010109                                               033109                                                            5               5               4
040109                                               123110                                                            4               4               3
010111                                               033111                                                            3               3               2
040111                                               093011                                                            4               4               3
100111                                               033116                                                            3               3               2
040116                                               033118                                                            4               4               3
040118                                               123118                                                            5               5               4
010119                                               063019                                                            6               6               5
070119                                               063020                                                            5               5               4
070120                                               063021                                                            3               3               2
--------------------------------------------------------------------------------------------------------------------------------------------------------


    Dated: April 19, 2021.
Jeffrey Caine,
Chief Financial Officer, U.S. Customs and Border Protection.
[FR Doc. 2021-08465 Filed 4-22-21; 8:45 am]
BILLING CODE 9111-14-P
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