Semiannual Agenda, 41268-41272 [2021-14875]
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41268
Federal Register / Vol. 86, No. 144 / Friday, July 30, 2021 / UA: Reg Flex Agenda
DEPARTMENT OF THE TREASURY
31 CFR Subtitles A and B
Semiannual Agenda
Department of the Treasury.
Semiannual regulatory agenda.
AGENCY:
ACTION:
This notice is given pursuant
to the requirements of the Regulatory
Flexibility Act and Executive Order
12866 (‘‘Regulatory Planning and
Review’’), which require the publication
by the Department of a semiannual
agenda of regulations.
FOR FURTHER INFORMATION CONTACT: The
Agency contact identified in the item
relating to that regulation.
SUPPLEMENTARY INFORMATION: The
semiannual regulatory agenda includes
regulations that the Department has
SUMMARY:
issued or expects to issue and rules
currently in effect that are under
departmental or bureau review.
Beginning with the fall 2007 edition,
the internet has been the primary
medium for disseminating the Unified
Agenda. The complete Unified Agenda
will be available online at
www.reginfo.gov and
www.regulations.gov, in a format that
offers users an enhanced ability to
obtain information from the Agenda
database. Because publication in the
Federal Register is mandated for the
regulatory flexibility agenda required by
the Regulatory Flexibility Act (5 U.S.C.
602), Treasury’s printed agenda entries
include only:
(1) Rules that are in the regulatory
flexibility agenda, in accordance with
the Regulatory Flexibility Act, because
they are likely to have a significant
economic impact on a substantial
number of small entities; and
(2) Rules that have been identified for
periodic review under section 610 of the
Regulatory Flexibility Act.
Printing of these entries is limited to
fields that contain information required
by the Regulatory Flexibility Act’s
Agenda requirements. Additional
information on these entries is available
in the Unified Agenda available on the
internet.
The semiannual agenda of the
Department of the Treasury conforms to
the Unified Agenda format developed
by the Regulatory Information Service
Center (RISC).
Michael Briskin,
Deputy Assistant General Counsel for General
Law and Regulation.
FINANCIAL CRIMES ENFORCEMENT NETWORK—PRERULE STAGE
Regulation
Identifier No.
Sequence No.
Title
186 ....................
187 ....................
Section 6403. Corporate Transparency Act ....................................................................................................
Section 6110. Bank Secrecy Act Application to Dealers in Antiquities and Assessment of Bank Secrecy
Act Application to Dealers in Arts.
1506–AB49
1506–AB50
FINANCIAL CRIMES ENFORCEMENT NETWORK—PROPOSED RULE STAGE
Regulation
Identifier No.
Sequence No.
Title
188 ....................
Threshold for the Requirement to Collect, Retain, and Transmit Information on Funds Transfers and
Transmittals of Funds That Begin or End Outside the United States.
Section 6101. Establishment of National Exam and Supervisions Priorities ..................................................
189 ....................
1506–AB48
1506–AB52
FINANCIAL CRIMES ENFORCEMENT NETWORK—FINAL RULE STAGE
Regulation
Identifier No.
Sequence No.
Title
190 ....................
Clarification of the Requirement to Collect, Retain, and Transmit Information on Transactions Involving
Convertible Virtual Currencies and Digital Assets With Legal Tender Status.
Requirements for Certain Transactions Involving Convertible Virtual Currency or Digital Assets .................
191 ....................
1506–AB41
1506–AB47
FINANCIAL CRIMES ENFORCEMENT NETWORK—LONG-TERM ACTIONS
Regulation
Identifier No.
Sequence No.
Title
192 ....................
Amendments of the Definition of Broker or Dealer in Securities (Crowd Funding) ........................................
1506–AB36
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CUSTOMS REVENUE FUNCTION—FINAL RULE STAGE
Regulation
Identifier No.
Sequence No.
Title
193 ....................
Enforcement of Copyrights and the Digital Millennium Copyright Act ............................................................
1515–AE26
INTERNAL REVENUE SERVICE—PROPOSED RULE STAGE
Regulation
Identifier No.
Sequence No.
Title
194 ....................
MEPs and the Unified Plan Rule .....................................................................................................................
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INTERNAL REVENUE SERVICE—PROPOSED RULE STAGE—Continued
Regulation
Identifier No.
Sequence No.
Title
195 ....................
196 ....................
Requirements Related to Surprise Billing, Part 1 ............................................................................................
Requirements Related to Surprise Billing, Part 2 ............................................................................................
1545–BQ01
1545–BQ02
INTERNAL REVENUE SERVICE—FINAL RULE STAGE
Sequence No.
197
198
199
200
....................
....................
....................
....................
Guidance on the Elimination of Interbank Offered Rates ................................................................................
Section 42 Low-Income Housing Credit Average Income Test Regulations ..................................................
Requirements Related to Surprise Billing, Part 1 (Temporary Regulation) ....................................................
Requirements Related to Surprise Billing, Part 2 (Temporary Regulation) ....................................................
Timetable:
DEPARTMENT OF THE TREASURY
(TREAS)
Financial Crimes Enforcement Network
(FINCEN)
lotter on DSK11XQN23PROD with PROPOSALS13
Prerule Stage
186. • Section 6403. Corporate
Transparency Act
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1959; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN issued an Advance
Notice of Proposed Rulemaking relating
to Section 6403 of the Corporate
Transparency Act (CTA). This section
amends the Bank Secrecy Act by adding
new Section 5336 to title 31 of the
United States Code. New Section 5336
requires FinCEN to issue rules requiring
reporting companies to submit certain
information about the individuals who
are beneficial owners of those entities
and the individuals who formed or
registered those entities, and
establishing a mechanism for issuing
FinCEN identifiers to entities and
individuals that request them; requires
FinCEN to maintain the information in
a confidential, secure non-public
database; and authorizes FinCEN to
disclose the information to certain
government agencies and financial
institutions for purposes specified in the
legislation and subject to protocols to
protect the confidentiality of the
information. The first of these
requirements the reporting regulation
for legal entities must be published in
final form by January 1, 2022. The
ANPRM solicited comments on a wide
range of questions having to do with the
possible shape of the reporting
regulation, as well as questions that
concern the interaction of the
requirements of this regulation and the
shape and functionality of the database
that will be populated with the
information reported under section
5336.
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Identifier No.
Title
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Action
Date
ANPRM ...............
ANPRM Comment
Period End.
FR Cite
04/05/21
05/05/21
I
86 FR 17557
I
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Resource
Center, Department of the Treasury,
Financial Crimes Enforcement Network,
P.O. Box 39, Vienna, VA 22183, Phone:
800 767–2825, Email: frc@fincen.gov.
RIN: 1506–AB49
187. • Section 6110. Bank Secrecy Act
Application to Dealers in Antiquities
and Assessment of Bank Secrecy Act
Application to Dealers in Arts
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1959; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue an
Advance Notice of Proposed
Rulemaking in order to implement
Section 6110 of the Anti-Money
Laundering Act of 2020 (the AML Act).
This section amends the Bank Secrecy
Act (31 U.S.C. 5312(a)(2)) to include as
a financial institution a person engaged
in the trade of antiquities, including an
advisor, consultant, or any other person
who engages as a business in the
solicitation or the sale of antiquities,
subject to regulations prescribed by the
Secretary of the Treasury. The section
further requires the Secretary of the
Treasury to issue proposed rules to
implement the amendment within 360
days of enactment of the AML Act.
Timetable:
Action
Date
ANPRM ...............
FR Cite
07/00/21
Regulatory Flexibility Analysis
Required: Yes.
PO 00000
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1545–BO91
1545–BO92
1545–BQ04
1545–BQ05
Agency Contact: FinCEN Resource
Center, Department of the Treasury,
Financial Crimes Enforcement Network,
P.O. Box 39, Vienna, VA 22183, Phone:
800 767–2825, Email: frc@fincen.gov.
RIN: 1506–AB50
DEPARTMENT OF THE TREASURY
(TREAS)
Financial Crimes Enforcement Network
(FINCEN)
Proposed Rule Stage
188. • Threshold for the Requirement
To Collect, Retain, and Transmit
Information on Funds Transfers and
Transmittals of Funds That Begin or
End Outside the United States
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1959; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: In October 2020, the Board
of Governors of the Federal Reserve
System and FinCEN (collectively, the
‘‘Agencies’’) issued a proposed rule to
modify the threshold in the rules
implementing the Bank Secrecy Act
requiring financial institutions to collect
and retain information on certain funds
transfers and transmittals of funds. The
modification would reduce this
threshold from $3,000 for certain funds
transfers and transmittals of funds. At
the same time, FinCEN likewise issued
a proposal to reduce from $3,000 the
threshold in the rule requiring financial
institutions to transmit to other
financial institutions in the payment
chain information on certain funds
transfers and transmittals of funds. The
public comment period for the proposed
rulemaking expired on November 27,
2020. The Agencies are working to
develop a rule in light of the comments
received from the public.
Timetable:
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Action
Date
NPRM Public
Comment Period Extended
(Related to RIN
1506–AB41).
FR Cite
09/00/21
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Resource
Center, Department of the Treasury,
Financial Crimes Enforcement Network,
P.O. Box 39, Vienna, VA 22183, Phone:
800 767–2825, Email: frc@fincen.gov.
RIN: 1506–AB48
189. • Section 6101. Establishment of
National Exam and Supervisions
Priorities
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1959; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a
Notice of Proposed Rulemaking to
implement Section 6101 of the AntiMoney Laundering Act of 2020 (the
AML Act). This section requires the
Secretary of the Treasury to promulgate
regulations to carry out the provisions of
Section 6101, concerning the
development of public priorities for
anti-money laundering (AML) and
countering the financing of terrorism
(CFT) policy, and the supervision and
examination of financial institutions
regarding the incorporation of those
priorities, as appropriate, into their riskbased AML/CFT programs.
Timetable:
Action
Date
NPRM ..................
FR Cite
08/00/21
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Resource
Center, Department of the Treasury,
Financial Crimes Enforcement Network,
P.O. Box 39, Vienna, VA 22183, Phone:
800 767–2825, Email: frc@fincen.gov.
RIN: 1506–AB52
DEPARTMENT OF THE TREASURY
(TREAS)
Financial Crimes Enforcement Network
(FINCEN)
lotter on DSK11XQN23PROD with PROPOSALS13
Final Rule Stage
190. Clarification of the Requirement
To Collect, Retain, and Transmit
Information on Transactions Involving
Convertible Virtual Currencies and
Digital Assets With Legal Tender Status
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1959; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
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Abstract: The Board of Governors of
the Federal Reserve System and FinCEN
(collectively, the ‘‘Agencies’’) intend to
finalize a proposed rule to clarify the
meaning of ‘‘money’’ as used in the
rules implementing the Bank Secrecy
Act requiring financial institutions to
collect, retain, and transmit information
on certain funds transfers and
transmittals of funds to ensure that the
rules apply to domestic and crossborder transactions involving
convertible virtual currency, which is a
medium of exchange (such as
cryptocurrency) that either has an
equivalent value as currency, or acts as
a substitute for currency, but lacks legal
tender status. The Agencies further
intend to finalize the proposal to clarify
that these rules apply to domestic and
cross-border transactions involving
digital assets that have legal tender
status.
Timetable:
Action
Date
NPRM ..................
NPRM Comment
Period End.
Final Action .........
FR Cite
10/27/20
11/27/20
I
09/00/21
85 FR 68005
I
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Resource
Center, Department of the Treasury,
Financial Crimes Enforcement Network,
P.O. Box 39, Vienna, VA 22183, Phone:
800 767–2825, Email: frc@fincen.gov.
RIN: 1506–AB41
191. • Requirements for Certain
Transactions Involving Convertible
Virtual Currency or Digital Assets
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1959; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN is proposing to
amend the regulations implementing the
Bank Secrecy Act (BSA) to require
banks and money service businesses
(MSBs) to submit reports, keep records,
and verify the identity of customers in
relation to transactions involving
convertible virtual currency (CVC) or
digital assets with legal tender status
(‘‘legal tender digital assets’’ or
‘‘LTDA’’) held in unhosted wallets, or
held in wallets hosted in a jurisdiction
identified by FinCEN.
Timetable:
Action
Date
Final Action .........
FR Cite
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DEPARTMENT OF THE TREASURY
(TREAS)
Financial Crimes Enforcement Network
(FINCEN)
Long-Term Actions
192. Amendments of the Definition of
Broker or Dealer in Securities (Crowd
Funding)
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1959; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5332
Abstract: FinCEN is finalizing
amendments to the regulatory
definitions of ‘‘broker or dealer in
securities’’ under the regulations
implementing the Bank Secrecy Act.
The changes are intended to expand the
current scope of the definitions to
include funding portals. In addition,
these amendments would require
funding portals to implement policies
and procedures reasonably designed to
achieve compliance with all of the Bank
Secrecy Act requirements that are
currently applicable to brokers or
dealers in securities. The rule to require
these organizations to comply with the
Bank Secrecy Act regulations is
intended to help prevent money
laundering, terrorist financing, and
other financial crimes.
Note: This is not a new requirement;
it replaces RINs 1506–AB24 and 1506–
AB29.
Timetable:
Action
NPRM ..................
NPRM Comment
Period End.
Final Action .........
Date
04/04/16
06/03/16
I
FR Cite
81 FR 19086
05/00/22
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Resource
Center, Phone: 800 767–2825, Email:
frc@fincen.gov.
RIN: 1506–AB36
DEPARTMENT OF THE TREASURY
(TREAS)
Customs Revenue Function (CUSTOMS)
Final Rule Stage
11/00/21
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Resource
Center, Department of the Treasury,
PO 00000
Financial Crimes Enforcement Network,
P.O. Box 39, Vienna, VA 22183, Phone:
800 767–2825, Email: frc@fincen.gov
RIN: 1506–AB47
193. Enforcement of Copyrights and the
Digital Millennium Copyright Act
Legal Authority: Title III of the Trade
Facilitation and Trade Enforcement Act
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of 2015 (Pub. L. 114–125); 19 U.S.C.
1595a(c)(2)(G); 19 U.S.C. 1624
Abstract: This rule amends the U.S.
Customs and Border Protection (CBP)
regulations pertaining to importations of
merchandise that violate or are
suspected of violating the copyright
laws in accordance with title III of the
Trade Facilitation and Trade
Enforcement Act of 2015 (TFTEA) and
certain provisions of the Digital
Millennium Copyright Act (DMCA).
Timetable:
Action
Date
NPRM ..................
NPRM Comment
Period End.
Final Rule ............
FR Cite
10/16/19
12/16/19
I
12/00/21
84 FR 55251
I
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Charles Steuart,
Chief, Intellectual Property Rights
Branch, Department of the Treasury,
Customs Revenue Function, Regulations
and Rulings, Office of International
Trade, U.S. Customs and Border
Protection, 90 K Street NE, 10th Floor,
Washington, DC 20229–1177, Phone:
202 325–0093, Fax: 202 325–0120,
Email: charles.r.steuart@cbp.dhs.gov.
RIN: 1515–AE26
DEPARTMENT OF THE TREASURY
(TREAS)
Internal Revenue Service (IRS)
Proposed Rule Stage
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194. MEPs and the Unified Plan Rule
Legal Authority: 26 U.S.C. 7805; 26
U.S.C. 413
Abstract: These proposed regulations
provide guidance relating to the tax
qualification of multiple employer plans
(MEPs) described in section 413(e) of
the Internal Revenue Code (Code). The
proposed regulations would provide an
exception, if certain requirements are
met, to the application of the ‘‘unified
plan rule’’ for section 413(e) MEPs in
the event of a failure by one or more
participating employers to take actions
required of them to satisfy the
requirements of section 401(a) or 408 of
the Code. The regulations affect
participants in MEPs, MEP sponsors and
administrators, and employers
maintaining MEPs.
Timetable:
Action
Date
NPRM ..................
NPRM Comment
Period End.
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10/01/19
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FR Cite
84 FR 31777
I
Jkt 250001
Action
Date
Second NPRM ....
FR Cite
09/00/21
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Jamie Dvoretzky,
Attorney, Department of the Treasury,
Internal Revenue Service, 1111
Constitution Avenue NW, Washington,
DC 20224, Phone: 202 317–4102, Fax:
855 604–6087, Email:
jamie.l.dvoretzky@irscounsel.treas.gov.
RIN: 1545–BO97
195. • Requirements Related to Surprise
Billing, Part 1
Legal Authority: 26 U.S.C. 7805; Pub.
L. 116–260, Division BB, Title I and
Title II
Abstract: This notice of proposed
rulemaking would implement the
protections against surprise medical
bills under the No Surprises Act, by
cross-reference to temporary
regulations.
Timetable:
Action
Date
NPRM ..................
FR Cite
07/00/21
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Kari L. DiCecco,
General Attorney (Tax), Department of
the Treasury, Internal Revenue Service,
1111 Constitution Avenue NW, Room
5712, Washington, DC 20224, Phone:
202 317–5500, Email: kari.l.dicecco@
irscounsel.treas.gov.
RIN: 1545–BQ01
196. • Requirements Related to Surprise
Billing, Part 2
Legal Authority: 26 U.S.C. 7805; Pub.
L. 116–260, Division BB, Title I and
Title II
Abstract: This notice of proposed
rulemaking would implement
additional protections against surprise
medical bills under the No Surprises
Act and certain provisions related to
Title II of Division BB of the
Consolidated Appropriations Act, by
cross-reference to temporary
regulations.
Timetable:
Action
Date
NPRM ..................
FR Cite
10/00/21
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Kari L. DiCecco,
General Attorney (Tax), Department of
the Treasury, Internal Revenue Service,
1111 Constitution Avenue NW, Room
5712, Washington, DC 20224, Phone:
PO 00000
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202 317–5500, Email: kari.l.dicecco@
irscounsel.treas.gov.
RIN: 1545–BQ02
DEPARTMENT OF THE TREASURY
(TREAS)
Internal Revenue Service (IRS)
Final Rule Stage
197. Guidance on the Elimination of
Interbank Offered Rates
Legal Authority: 26 U.S.C. 1001b and
7805; 26 U.S.C. 7805
Abstract: The final regulations will
provide guidance on the tax
consequences of the phased elimination
of interbank offered rates (IBORs) that is
underway in the United States and
many foreign countries. Taxpayers have
requested guidance that addresses
whether a modification to a debt
instrument or other financial contract to
accommodate the elimination of the
relevant IBOR will be treated as a
realization event for federal income tax
purposes.
Timetable:
Action
NPRM ..................
NPRM Comment
Period End.
Final Action .........
Date
10/09/19
11/25/19
I
FR Cite
84 FR 54068
06/00/21
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Caitlin Holzem,
Attorney, Department of the Treasury,
Internal Revenue Service, 1111
Constitution Avenue NW, Room 3547,
Washington, DC 20224, Phone: 202 317–
7036, Fax: 855 574–9023, Email:
caitlin.i.holzem@irscounsel.treas.gov.
RIN: 1545–BO91
198. Section 42 Low-Income Housing
Credit Average Income Test
Regulations
Legal Authority: 26 U.S.C. 7805; 26
U.S.C. 42
Abstract: The Consolidated
Appropriations Act of 2018 added a
new applicable minimum set-aside test
under section 42(g) of the Internal
Revenue Code known as the average
income test. This proposed regulation
will implement requirements related to
the average income test.
Timetable:
Action
NPRM ..................
NPRM Comment
Period End.
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Date
I
10/30/20
12/29/20
FR Cite
85 FR 68816
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Action
Date
Proposed rule;
notice of hearing..
Final Action .........
FR Cite
02/03/21
I
07/00/21
86 FR 7986
Action
I
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Dillon J. Taylor,
Attorney, Department of the Treasury,
Internal Revenue Service, 1111
Constitution Avenue NW, Room 5107,
Washington, DC 20224, Phone: 202 317–
4137, Fax: 855 591–7867, Email:
dillon.j.taylor@irscounsel.treas.gov.
RIN: 1545–BO92
lotter on DSK11XQN23PROD with PROPOSALS13
against surprise medical bills under the
No Surprises Act.
Timetable:
Date
Temporary Regulation.
FR Cite
07/00/21
I
I
199. • Requirements Related to Surprise
Billing, Part 1 (Temporary Regulation)
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Kari L. DiCecco,
General Attorney (Tax), Department of
the Treasury, Internal Revenue Service,
1111 Constitution Avenue NW, Room
5712, Washington, DC 20224, Phone:
202 317–5500, Email: kari.l.dicecco@
irscounsel.treas.gov.
RIN: 1545–BQ04
Legal Authority: 26 U.S.C. 7805; Pub.
L. 116–260, Division BB, Title I and
Title II
Abstract: This temporary regulation
would implement the protections
Legal Authority: 26 U.S.C. 7805; Pub.
L. 116–260, Division BB, Title I and
Title II
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200. • Requirements Related to Surprise
Billing, Part 2 (Temporary Regulation)
PO 00000
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Abstract: This temporary regulation
would implement additional protections
against surprise medical bills under the
No Surprises Act and certain provisions
related to Title II of Division BB of the
Consolidated Appropriations Act.
Timetable:
Action
Temporary Regulations.
Date
FR Cite
10/00/21
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Kari L. DiCecco,
General Attorney (Tax), Department of
the Treasury, Internal Revenue Service,
1111 Constitution Avenue NW, Room
5712, Washington, DC 20224, Phone:
202 317–5500, Email: kari.l.dicecco@
irscounsel.treas.gov.
RIN: 1545–BQ05
[FR Doc. 2021–14875 Filed 7–29–21; 8:45 am]
BILLING CODE 4810–01–P
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[Federal Register Volume 86, Number 144 (Friday, July 30, 2021)]
[Unknown Section]
[Pages 41268-41272]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-14875]
[[Page 41267]]
Vol. 86
Friday,
No. 144
July 30, 2021
Part XIII
Department of the Treasury
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Semiannual Regulatory Agenda
Federal Register / Vol. 86, No. 144 / Friday, July 30, 2021 / UA: Reg
Flex Agenda
[[Page 41268]]
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DEPARTMENT OF THE TREASURY
31 CFR Subtitles A and B
Semiannual Agenda
AGENCY: Department of the Treasury.
ACTION: Semiannual regulatory agenda.
-----------------------------------------------------------------------
SUMMARY: This notice is given pursuant to the requirements of the
Regulatory Flexibility Act and Executive Order 12866 (``Regulatory
Planning and Review''), which require the publication by the Department
of a semiannual agenda of regulations.
FOR FURTHER INFORMATION CONTACT: The Agency contact identified in the
item relating to that regulation.
SUPPLEMENTARY INFORMATION: The semiannual regulatory agenda includes
regulations that the Department has issued or expects to issue and
rules currently in effect that are under departmental or bureau review.
Beginning with the fall 2007 edition, the internet has been the
primary medium for disseminating the Unified Agenda. The complete
Unified Agenda will be available online at www.reginfo.gov and
www.regulations.gov, in a format that offers users an enhanced ability
to obtain information from the Agenda database. Because publication in
the Federal Register is mandated for the regulatory flexibility agenda
required by the Regulatory Flexibility Act (5 U.S.C. 602), Treasury's
printed agenda entries include only:
(1) Rules that are in the regulatory flexibility agenda, in
accordance with the Regulatory Flexibility Act, because they are likely
to have a significant economic impact on a substantial number of small
entities; and
(2) Rules that have been identified for periodic review under
section 610 of the Regulatory Flexibility Act.
Printing of these entries is limited to fields that contain
information required by the Regulatory Flexibility Act's Agenda
requirements. Additional information on these entries is available in
the Unified Agenda available on the internet.
The semiannual agenda of the Department of the Treasury conforms to
the Unified Agenda format developed by the Regulatory Information
Service Center (RISC).
Michael Briskin,
Deputy Assistant General Counsel for General Law and Regulation.
Financial Crimes Enforcement Network--Prerule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
186....................... Section 6403. Corporate 1506-AB49
Transparency Act.
187....................... Section 6110. Bank Secrecy 1506-AB50
Act Application to
Dealers in Antiquities
and Assessment of Bank
Secrecy Act Application
to Dealers in Arts.
------------------------------------------------------------------------
Financial Crimes Enforcement Network--Proposed Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
188....................... Threshold for the 1506-AB48
Requirement to Collect,
Retain, and Transmit
Information on Funds
Transfers and
Transmittals of Funds
That Begin or End Outside
the United States.
189....................... Section 6101. 1506-AB52
Establishment of National
Exam and Supervisions
Priorities.
------------------------------------------------------------------------
Financial Crimes Enforcement Network--Final Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
190....................... Clarification of the 1506-AB41
Requirement to Collect,
Retain, and Transmit
Information on
Transactions Involving
Convertible Virtual
Currencies and Digital
Assets With Legal Tender
Status.
191....................... Requirements for Certain 1506-AB47
Transactions Involving
Convertible Virtual
Currency or Digital
Assets.
------------------------------------------------------------------------
Financial Crimes Enforcement Network--Long-Term Actions
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
192....................... Amendments of the 1506-AB36
Definition of Broker or
Dealer in Securities
(Crowd Funding).
------------------------------------------------------------------------
Customs Revenue Function--Final Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
193....................... Enforcement of Copyrights 1515-AE26
and the Digital
Millennium Copyright Act.
------------------------------------------------------------------------
Internal Revenue Service--Proposed Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
194....................... MEPs and the Unified Plan 1545-BO97
Rule.
[[Page 41269]]
195....................... Requirements Related to 1545-BQ01
Surprise Billing, Part 1.
196....................... Requirements Related to 1545-BQ02
Surprise Billing, Part 2.
------------------------------------------------------------------------
Internal Revenue Service--Final Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
197....................... Guidance on the 1545-BO91
Elimination of Interbank
Offered Rates.
198....................... Section 42 Low-Income 1545-BO92
Housing Credit Average
Income Test Regulations.
199....................... Requirements Related to 1545-BQ04
Surprise Billing, Part 1
(Temporary Regulation).
200....................... Requirements Related to 1545-BQ05
Surprise Billing, Part 2
(Temporary Regulation).
------------------------------------------------------------------------
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Prerule Stage
186. Section 6403. Corporate Transparency Act
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN issued an Advance Notice of Proposed Rulemaking
relating to Section 6403 of the Corporate Transparency Act (CTA). This
section amends the Bank Secrecy Act by adding new Section 5336 to title
31 of the United States Code. New Section 5336 requires FinCEN to issue
rules requiring reporting companies to submit certain information about
the individuals who are beneficial owners of those entities and the
individuals who formed or registered those entities, and establishing a
mechanism for issuing FinCEN identifiers to entities and individuals
that request them; requires FinCEN to maintain the information in a
confidential, secure non-public database; and authorizes FinCEN to
disclose the information to certain government agencies and financial
institutions for purposes specified in the legislation and subject to
protocols to protect the confidentiality of the information. The first
of these requirements the reporting regulation for legal entities must
be published in final form by January 1, 2022. The ANPRM solicited
comments on a wide range of questions having to do with the possible
shape of the reporting regulation, as well as questions that concern
the interaction of the requirements of this regulation and the shape
and functionality of the database that will be populated with the
information reported under section 5336.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
ANPRM............................... 04/05/21 86 FR 17557
ANPRM Comment Period End............ 05/05/21 .......................
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: [email protected].
RIN: 1506-AB49
187. Section 6110. Bank Secrecy Act Application to Dealers in
Antiquities and Assessment of Bank Secrecy Act Application to Dealers
in Arts
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue an Advance Notice of Proposed
Rulemaking in order to implement Section 6110 of the Anti-Money
Laundering Act of 2020 (the AML Act). This section amends the Bank
Secrecy Act (31 U.S.C. 5312(a)(2)) to include as a financial
institution a person engaged in the trade of antiquities, including an
advisor, consultant, or any other person who engages as a business in
the solicitation or the sale of antiquities, subject to regulations
prescribed by the Secretary of the Treasury. The section further
requires the Secretary of the Treasury to issue proposed rules to
implement the amendment within 360 days of enactment of the AML Act.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
ANPRM............................... 07/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: [email protected].
RIN: 1506-AB50
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Proposed Rule Stage
188. Threshold for the Requirement To Collect, Retain, and
Transmit Information on Funds Transfers and Transmittals of Funds That
Begin or End Outside the United States
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: In October 2020, the Board of Governors of the Federal
Reserve System and FinCEN (collectively, the ``Agencies'') issued a
proposed rule to modify the threshold in the rules implementing the
Bank Secrecy Act requiring financial institutions to collect and retain
information on certain funds transfers and transmittals of funds. The
modification would reduce this threshold from $3,000 for certain funds
transfers and transmittals of funds. At the same time, FinCEN likewise
issued a proposal to reduce from $3,000 the threshold in the rule
requiring financial institutions to transmit to other financial
institutions in the payment chain information on certain funds
transfers and transmittals of funds. The public comment period for the
proposed rulemaking expired on November 27, 2020. The Agencies are
working to develop a rule in light of the comments received from the
public.
Timetable:
[[Page 41270]]
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM Public Comment Period Extended 09/00/21 .......................
(Related to RIN 1506-AB41).
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: [email protected].
RIN: 1506-AB48
189. Section 6101. Establishment of National Exam and
Supervisions Priorities
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a Notice of Proposed Rulemaking
to implement Section 6101 of the Anti-Money Laundering Act of 2020 (the
AML Act). This section requires the Secretary of the Treasury to
promulgate regulations to carry out the provisions of Section 6101,
concerning the development of public priorities for anti-money
laundering (AML) and countering the financing of terrorism (CFT)
policy, and the supervision and examination of financial institutions
regarding the incorporation of those priorities, as appropriate, into
their risk-based AML/CFT programs.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 08/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: [email protected].
RIN: 1506-AB52
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Final Rule Stage
190. Clarification of the Requirement To Collect, Retain, and Transmit
Information on Transactions Involving Convertible Virtual Currencies
and Digital Assets With Legal Tender Status
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: The Board of Governors of the Federal Reserve System and
FinCEN (collectively, the ``Agencies'') intend to finalize a proposed
rule to clarify the meaning of ``money'' as used in the rules
implementing the Bank Secrecy Act requiring financial institutions to
collect, retain, and transmit information on certain funds transfers
and transmittals of funds to ensure that the rules apply to domestic
and cross-border transactions involving convertible virtual currency,
which is a medium of exchange (such as cryptocurrency) that either has
an equivalent value as currency, or acts as a substitute for currency,
but lacks legal tender status. The Agencies further intend to finalize
the proposal to clarify that these rules apply to domestic and cross-
border transactions involving digital assets that have legal tender
status.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/27/20 85 FR 68005
NPRM Comment Period End............. 11/27/20
Final Action........................ 09/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: [email protected].
RIN: 1506-AB41
191. Requirements for Certain Transactions Involving
Convertible Virtual Currency or Digital Assets
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN is proposing to amend the regulations implementing
the Bank Secrecy Act (BSA) to require banks and money service
businesses (MSBs) to submit reports, keep records, and verify the
identity of customers in relation to transactions involving convertible
virtual currency (CVC) or digital assets with legal tender status
(``legal tender digital assets'' or ``LTDA'') held in unhosted wallets,
or held in wallets hosted in a jurisdiction identified by FinCEN.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
Final Action........................ 11/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: [email protected]
RIN: 1506-AB47
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Long-Term Actions
192. Amendments of the Definition of Broker or Dealer in Securities
(Crowd Funding)
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5332
Abstract: FinCEN is finalizing amendments to the regulatory
definitions of ``broker or dealer in securities'' under the regulations
implementing the Bank Secrecy Act. The changes are intended to expand
the current scope of the definitions to include funding portals. In
addition, these amendments would require funding portals to implement
policies and procedures reasonably designed to achieve compliance with
all of the Bank Secrecy Act requirements that are currently applicable
to brokers or dealers in securities. The rule to require these
organizations to comply with the Bank Secrecy Act regulations is
intended to help prevent money laundering, terrorist financing, and
other financial crimes.
Note: This is not a new requirement; it replaces RINs 1506-AB24 and
1506-AB29.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 04/04/16 81 FR 19086
NPRM Comment Period End............. 06/03/16
Final Action........................ 05/00/22
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Phone: 800 767-2825, Email:
[email protected].
RIN: 1506-AB36
DEPARTMENT OF THE TREASURY (TREAS)
Customs Revenue Function (CUSTOMS)
Final Rule Stage
193. Enforcement of Copyrights and the Digital Millennium Copyright Act
Legal Authority: Title III of the Trade Facilitation and Trade
Enforcement Act
[[Page 41271]]
of 2015 (Pub. L. 114-125); 19 U.S.C. 1595a(c)(2)(G); 19 U.S.C. 1624
Abstract: This rule amends the U.S. Customs and Border Protection
(CBP) regulations pertaining to importations of merchandise that
violate or are suspected of violating the copyright laws in accordance
with title III of the Trade Facilitation and Trade Enforcement Act of
2015 (TFTEA) and certain provisions of the Digital Millennium Copyright
Act (DMCA).
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/16/19 84 FR 55251
NPRM Comment Period End............. 12/16/19
Final Rule.......................... 12/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Charles Steuart, Chief, Intellectual Property
Rights Branch, Department of the Treasury, Customs Revenue Function,
Regulations and Rulings, Office of International Trade, U.S. Customs
and Border Protection, 90 K Street NE, 10th Floor, Washington, DC
20229-1177, Phone: 202 325-0093, Fax: 202 325-0120, Email:
[email protected].
RIN: 1515-AE26
DEPARTMENT OF THE TREASURY (TREAS)
Internal Revenue Service (IRS)
Proposed Rule Stage
194. MEPs and the Unified Plan Rule
Legal Authority: 26 U.S.C. 7805; 26 U.S.C. 413
Abstract: These proposed regulations provide guidance relating to
the tax qualification of multiple employer plans (MEPs) described in
section 413(e) of the Internal Revenue Code (Code). The proposed
regulations would provide an exception, if certain requirements are
met, to the application of the ``unified plan rule'' for section 413(e)
MEPs in the event of a failure by one or more participating employers
to take actions required of them to satisfy the requirements of section
401(a) or 408 of the Code. The regulations affect participants in MEPs,
MEP sponsors and administrators, and employers maintaining MEPs.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 07/03/19 84 FR 31777
NPRM Comment Period End............. 10/01/19
Second NPRM......................... 09/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Jamie Dvoretzky, Attorney, Department of the
Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Washington, DC 20224, Phone: 202 317-4102, Fax: 855 604-6087, Email:
[email protected].
RIN: 1545-BO97
195. Requirements Related to Surprise Billing, Part 1
Legal Authority: 26 U.S.C. 7805; Pub. L. 116-260, Division BB,
Title I and Title II
Abstract: This notice of proposed rulemaking would implement the
protections against surprise medical bills under the No Surprises Act,
by cross-reference to temporary regulations.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 07/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Kari L. DiCecco, General Attorney (Tax), Department
of the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Room 5712, Washington, DC 20224, Phone: 202 317-5500, Email:
[email protected].
RIN: 1545-BQ01
196. Requirements Related to Surprise Billing, Part 2
Legal Authority: 26 U.S.C. 7805; Pub. L. 116-260, Division BB,
Title I and Title II
Abstract: This notice of proposed rulemaking would implement
additional protections against surprise medical bills under the No
Surprises Act and certain provisions related to Title II of Division BB
of the Consolidated Appropriations Act, by cross-reference to temporary
regulations.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Kari L. DiCecco, General Attorney (Tax), Department
of the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Room 5712, Washington, DC 20224, Phone: 202 317-5500, Email:
[email protected].
RIN: 1545-BQ02
DEPARTMENT OF THE TREASURY (TREAS)
Internal Revenue Service (IRS)
Final Rule Stage
197. Guidance on the Elimination of Interbank Offered Rates
Legal Authority: 26 U.S.C. 1001b and 7805; 26 U.S.C. 7805
Abstract: The final regulations will provide guidance on the tax
consequences of the phased elimination of interbank offered rates
(IBORs) that is underway in the United States and many foreign
countries. Taxpayers have requested guidance that addresses whether a
modification to a debt instrument or other financial contract to
accommodate the elimination of the relevant IBOR will be treated as a
realization event for federal income tax purposes.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/09/19 84 FR 54068
NPRM Comment Period End............. 11/25/19
Final Action........................ 06/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Caitlin Holzem, Attorney, Department of the
Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Room
3547, Washington, DC 20224, Phone: 202 317-7036, Fax: 855 574-9023,
Email: [email protected].
RIN: 1545-BO91
198. Section 42 Low-Income Housing Credit Average Income Test
Regulations
Legal Authority: 26 U.S.C. 7805; 26 U.S.C. 42
Abstract: The Consolidated Appropriations Act of 2018 added a new
applicable minimum set-aside test under section 42(g) of the Internal
Revenue Code known as the average income test. This proposed regulation
will implement requirements related to the average income test.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/30/20 85 FR 68816
NPRM Comment Period End............. 12/29/20
[[Page 41272]]
Proposed rule; notice of hearing.... 02/03/21 86 FR 7986
Final Action........................ 07/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Dillon J. Taylor, Attorney, Department of the
Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Room
5107, Washington, DC 20224, Phone: 202 317-4137, Fax: 855 591-7867,
Email: [email protected].
RIN: 1545-BO92
199. Requirements Related to Surprise Billing, Part 1
(Temporary Regulation)
Legal Authority: 26 U.S.C. 7805; Pub. L. 116-260, Division BB,
Title I and Title II
Abstract: This temporary regulation would implement the protections
against surprise medical bills under the No Surprises Act.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
Temporary Regulation................ 07/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Kari L. DiCecco, General Attorney (Tax), Department
of the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Room 5712, Washington, DC 20224, Phone: 202 317-5500, Email:
[email protected].
RIN: 1545-BQ04
200. Requirements Related to Surprise Billing, Part 2
(Temporary Regulation)
Legal Authority: 26 U.S.C. 7805; Pub. L. 116-260, Division BB,
Title I and Title II
Abstract: This temporary regulation would implement additional
protections against surprise medical bills under the No Surprises Act
and certain provisions related to Title II of Division BB of the
Consolidated Appropriations Act.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
Temporary Regulations............... 10/00/21 .......................
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Kari L. DiCecco, General Attorney (Tax), Department
of the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Room 5712, Washington, DC 20224, Phone: 202 317-5500, Email:
[email protected].
RIN: 1545-BQ05
[FR Doc. 2021-14875 Filed 7-29-21; 8:45 am]
BILLING CODE 4810-01-P
