Arrival Restrictions Applicable to Flights Carrying Persons Who Have Recently Traveled From or Were Otherwise Present Within Uganda, 61488-61489 [2022-22264]
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61488
Federal Register / Vol. 87, No. 196 / Wednesday, October 12, 2022 / Rules and Regulations
By direction of the Commission,
Commissioner Wilson dissenting.
April J. Tabor,
Secretary.
[FR Doc. 2022–22036 Filed 10–11–22; 8:45 am]
BILLING CODE 6750–01–C
DEPARTMENT OF HOMELAND
SECURITY
U.S. Customs and Border Protection
19 CFR Chapter I
Arrival Restrictions Applicable to
Flights Carrying Persons Who Have
Recently Traveled From or Were
Otherwise Present Within Uganda
U.S. Customs and Border
Protection, Department of Homeland
Security.
ACTION: Announcement of arrival
restrictions.
AGENCY:
This document announces the
decision of the Secretary of the
Department of Homeland Security
(DHS) to direct all flights to the United
States carrying persons who have
recently traveled from, or were
otherwise present within, Uganda to
arrive at one of the United States
airports where the United States
government is focusing public health
resources to implement enhanced
public health measures. For purposes of
this document, a person has recently
traveled from Uganda if that person
departed from, or was otherwise present
within, Uganda within 21 days of the
date of the person’s entry or attempted
entry into the United States. Also, for
purposes of this document, crew and
flights carrying only cargo (i.e., no
passengers or non-crew), are excluded
from the measures herein.
DATES: The arrival restrictions apply to
flights departing after 11:59 p.m. Eastern
Daylight Time on October 10, 2022.
Arrival restrictions continue until
cancelled or modified by the Secretary
of DHS and notice of such cancellation
or modification is published in the
Federal Register.
FOR FURTHER INFORMATION CONTACT:
Stephanie Watson, Office of Field
Operations, U.S. Customs and Border
Protection at 202–255–7018.
SUPPLEMENTARY INFORMATION:
jspears on DSK121TN23PROD with RULES
SUMMARY:
Background
Ebola disease, caused by the virus
genus Ebolavirus, is a severe and often
fatal disease that can affect humans and
non-human primates. Disease
transmission occurs via direct contact
VerDate Sep<11>2014
17:15 Oct 11, 2022
Jkt 259001
with bodily fluids (e.g., blood, mucus,
vomit, urine). The first known Ebola
disease outbreak occurred in 1976. From
2013–2016, the largest recorded Ebola
disease outbreak occurred in West
Africa, primarily affecting Guinea,
Liberia, and Sierra Leone, with cases
exported to seven additional countries
across three continents, including the
United States. The epidemic
demonstrated the potential for Ebola
disease to become an international crisis
in the absence of early intervention.
Further, Ebola disease can have
substantial medical, public health, and
economic consequences if it spreads to
densely populated areas. As such, Ebola
disease may present a threat to United
States health security given the
unpredictable nature of outbreaks and
the interconnectedness of countries
through global travel.
On September 19, 2022, Uganda
reported a single, fatal case of Ebola
disease due to the Sudan virus (species
Sudan ebolavirus). Earlier in September
2022, community reports had described
occurrences of strange illness and
sudden deaths in the affected area.
Some of these unexplained deaths were
in persons who had known contact with
the index patient. As of October 4, 2022,
a total of 43 confirmed cases with 10
confirmed deaths have been reported
from five districts within Uganda
Centers for Disease Control and
Prevention (CDC) has issued an Alert—
Level 2, Practice Enhanced Precautions
advising against non-essential travel to
several regions in Uganda where the
Ministry of Health in Uganda has
declared an Ebola virus outbreak.1 The
Centers for Disease Control and
Prevention (CDC) is closely monitoring
an outbreak of Ebola virus in five
districts within Uganda. In order to
assist in preventing or limiting the
introduction and spread of this
communicable disease into the United
States, the Departments of Homeland
Security and Health and Human
Services, including CDC, and other
agencies charged with protecting the
homeland and the American public, are
currently implementing enhanced
public health measures at five United
States. airports that receive the largest
number of travelers originating from
Uganda. To ensure that all travelers
with recent presence in Uganda arrive at
one of these airports, DHS is directing
all flights to the United States carrying
such persons to arrive at airports where
enhanced public health measures are
1 CDC, Ebola in Uganda Alert—Level 2, Practice
Enhanced Precautions, CDC (Oct. 4, 2022), https://
wwwnc.cdc.gov/travel/notices/alert/ebola-inuganda.
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Frm 00044
Fmt 4700
Sfmt 4700
being implemented. While DHS, in
coordination with other applicable
federal agencies, anticipates working
with the operators of aircraft in an
endeavor to identify potential travelers
who have recently traveled from, or
were otherwise present within, Uganda
prior to boarding, operators of aircraft
will remain obligated to comply with
the requirements of this notice.
Department of Defense (DoD) flights, via
either military aircraft or contract
flights, will be managed by DoD in
accordance with HHS guidelines.
Notice of Arrival Restrictions
Applicable to All Flights Carrying
Persons Who Have Recently Traveled
From or Were Otherwise Present
Within Uganda
Pursuant to 6 U.S.C. 112(a), 19 U.S.C.
1433(c), and 19 CFR 122.32, DHS has
the authority to limit the locations
where all flights entering the United
States from abroad may land. Under this
authority and effective for flights
departing after 11:59 p.m. Eastern
Daylight Time on October 10, 2022, I
hereby direct all operators of aircraft to
ensure that all flights (with the
exception of those operated or
contracted by DoD) carrying persons
who have recently traveled from, or
were otherwise present within, Uganda
only land at one of the following
airports:
• Hartsfield-Jackson Atlanta
International Airport (ATL), Georgia;
• Chicago O’Hare International
Airport (ORD), Illinois;
• Newark Liberty International
Airport (EWR), New Jersey;
• John F. Kennedy International
Airport (JFK), New York;
• Washington-Dulles International
Airport (IAD), Virginia;
This direction considers a person to
have recently traveled from Uganda if
that person departed from, or was
otherwise present within, Uganda
within 21 days before the date of the
person’s entry or attempted entry into
the United States. Also, for purposes of
this document, crew and flights carrying
only cargo (i.e., no passengers or noncrew), are excluded from the applicable
measures set forth in this notification.
This direction is subject to any changes
to the airport landing destination that
may be required for aircraft and/or
airspace safety, as directed by the
Federal Aviation Administration.
This list of designated airports may be
modified by the Secretary of Homeland
Security in consultation with the
Secretary of Health and Human Services
and the Secretary of Transportation.
This list of designated airports may be
modified by an updated publication in
E:\FR\FM\12OCR1.SGM
12OCR1
Federal Register / Vol. 87, No. 196 / Wednesday, October 12, 2022 / Rules and Regulations
the Federal Register or by posting an
advisory to follow at www.cbp.gov. The
restrictions will remain in effect until
superseded, modified, or revoked by
publication in the Federal Register.
For purposes of this Federal Register
document, ‘‘United States’’ means the
territory of the several States, the
District of Columbia, and Puerto Rico.
Alejandro N. Mayorkas,
Secretary, U.S. Department of Homeland
Security.
[FR Doc. 2022–22264 Filed 10–7–22; 4:15 pm]
BILLING CODE 9111–14–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9967]
RIN 1545–BO92
Section 42, Low-Income Housing
Credit Average Income Test
Regulations
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and temporary
regulations.
AGENCY:
This document contains final
and temporary regulations setting forth
guidance on the average income test for
purposes of the low-income housing
credit. If a building is part of a
residential rental project that satisfies
this test, the building may be eligible to
earn low-income housing credits. These
final and temporary regulations affect
owners of low-income housing projects,
tenants in those projects, and State or
local housing credit agencies that
monitor compliance with the
requirements for low-income housing
credits.
SUMMARY:
DATES:
Effective date: These regulations are
effective on October 12, 2022.
Applicability date: For the
applicability date of the temporary
regulations, see § 1.42–19T(f).
FOR FURTHER INFORMATION CONTACT:
Dillon Taylor at (202) 317–4137.
SUPPLEMENTARY INFORMATION:
jspears on DSK121TN23PROD with RULES
Background
This document contains amendments
to the Income Tax Regulations (26 CFR
part 1) under section 42 of the Internal
Revenue Code (the Code).
The Tax Reform Act of 1986, Public
Law 99–514, 100 Stat. 2085 (1986 Act),
created the low-income housing credit
under section 42 of the Code.
VerDate Sep<11>2014
17:15 Oct 11, 2022
Jkt 259001
Section 42(a) provides that the
amount of the low-income housing
credit for any taxable year in the credit
period is an amount equal to the
applicable percentage (effectively, a
credit rate) of the qualified basis of each
qualified low-income building.
Section 42(c)(1)(A) provides that the
qualified basis of any qualified lowincome building for any taxable year is
an amount equal to (i) the applicable
fraction (determined as of the close of
the taxable year) of (ii) the eligible basis
of the building (determined under
section 42(d)). Section 42(c)(1)(B)
defines applicable fraction as the
smaller of the unit fraction or floor
space fraction. The unit fraction is the
number of low-income units in the
building over the number of residential
rental units (whether or not occupied)
in the building. The floor space fraction
is the total floor space of low-income
units in the building over the total floor
space of residential rental units
(whether or not occupied) in the
building. Subject to certain exceptions
set forth in section 42(i)(3)(B), a lowincome unit is defined in section
42(i)(3) as any unit in a building if the
unit is rent-restricted and the
individuals occupying the unit meet the
income limitation under section 42(g)(1)
that applies to the project of which the
building is a part. Section 42(d)(1) and
(2) define the eligible basis of a new
building or an existing building,
respectively.
Section 42(c)(2) defines a qualified
low-income building as any building
which is part of a qualified low-income
housing project at all times during the
compliance period (the period of 15
taxable years beginning with the first
taxable year of the credit period). To
qualify as a low-income housing project,
one of the section 42(g) minimum setaside tests, as elected by the taxpayer,
must be satisfied.
Prior to the enactment of the
Consolidated Appropriations Act of
2018, Public Law 115–141, 132 Stat. 348
(2018 Act), section 42(g) set forth two
minimum set-aside tests, known as the
20–50 test and the 40–60 test. If a
taxpayer elects to apply the 20–50 test,
at least 20 percent of the residential
units in the project must be both rentrestricted and occupied by tenants
whose gross income is 50 percent or less
of the area median gross income
(AMGI). If a taxpayer elects to apply the
40–60 test, at least 40 percent of the
residential units in the project must be
both rent-restricted and occupied by
tenants whose gross income is 60
percent or less of AMGI.
The 2018 Act added section
42(g)(1)(C), which contains a third
PO 00000
Frm 00045
Fmt 4700
Sfmt 4700
61489
minimum set-aside test option—the
average income test. If a taxpayer elects
to apply the average income test, a
project meets the minimum
requirements of the average income test
if 40 percent or more of the residential
units in the project are both rentrestricted and occupied by tenants
whose income does not exceed the
imputed income limitation designated
by the taxpayer with respect to the
specific unit. (In the case of a project
described in section 142(d)(6)), ‘‘40
percent’’ in the preceding sentence is
replaced with 25 percent.) Section
42(g)(1)(C)(ii)(I)–(III) provides special
rules relating to the income limitation
for the average income test. Specifically,
unlike the 20–50 and 40–60 tests,
section 42(g)(1)(C)(ii)(I) requires the
taxpayer to designate each unit’s
imputed income limitation that is taken
into account for purposes of the average
income test. Section 42(g)(1)(C)(ii)(II)
requires the average of the imputed
income limitations designated under
section 42(g)(1)(C)(ii)(I) not to exceed 60
percent of AMGI. Finally, section
42(g)(1)(C)(ii)(III) requires the imputed
income limitation designated for any
unit to be 20, 30, 40, 50, 60, 70, or 80
percent of AMGI.
Generally, under section
42(g)(2)(D)(i), if the income for the
occupant of a low-income unit rises
above the relevant income limitation,
the unit continues to be treated as a lowincome unit if the income of the
occupant had initially met the income
limitation and the unit continues to be
rent-restricted. Section 42(g)(2)(D)(ii),
however, provides an exception to the
general rule in the case of the 20–50 test
or the 40–60 test. Under this exception,
the unit ceases to be treated as a lowincome unit if two disqualifying
conditions occur.
• The first condition is that the
occupant’s income increases above 140
percent of the income limitation
applicable under section 42(g)(1)
(applicable income limitation).
• The second condition is that a new
occupant whose income exceeds the
applicable income limitation occupies
any residential rental unit in the
building of a comparable or smaller size.
In the case of a deep rent skewed
project described in section 142(d)(4)(B)
of the Code ‘‘170 percent’’ is substituted
for ‘‘140 percent’’ in applying the
applicable income limitation under
section 42(g)(1), and the second
condition is that any low-income unit in
the building is occupied by a new
resident whose income exceeds 40
percent of AMGI.
The exception contained in section
42(g)(2)(D)(ii) is referred to as the next
E:\FR\FM\12OCR1.SGM
12OCR1
Agencies
[Federal Register Volume 87, Number 196 (Wednesday, October 12, 2022)]
[Rules and Regulations]
[Pages 61488-61489]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-22264]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
19 CFR Chapter I
Arrival Restrictions Applicable to Flights Carrying Persons Who
Have Recently Traveled From or Were Otherwise Present Within Uganda
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security.
ACTION: Announcement of arrival restrictions.
-----------------------------------------------------------------------
SUMMARY: This document announces the decision of the Secretary of the
Department of Homeland Security (DHS) to direct all flights to the
United States carrying persons who have recently traveled from, or were
otherwise present within, Uganda to arrive at one of the United States
airports where the United States government is focusing public health
resources to implement enhanced public health measures. For purposes of
this document, a person has recently traveled from Uganda if that
person departed from, or was otherwise present within, Uganda within 21
days of the date of the person's entry or attempted entry into the
United States. Also, for purposes of this document, crew and flights
carrying only cargo (i.e., no passengers or non-crew), are excluded
from the measures herein.
DATES: The arrival restrictions apply to flights departing after 11:59
p.m. Eastern Daylight Time on October 10, 2022. Arrival restrictions
continue until cancelled or modified by the Secretary of DHS and notice
of such cancellation or modification is published in the Federal
Register.
FOR FURTHER INFORMATION CONTACT: Stephanie Watson, Office of Field
Operations, U.S. Customs and Border Protection at 202-255-7018.
SUPPLEMENTARY INFORMATION:
Background
Ebola disease, caused by the virus genus Ebolavirus, is a severe
and often fatal disease that can affect humans and non-human primates.
Disease transmission occurs via direct contact with bodily fluids
(e.g., blood, mucus, vomit, urine). The first known Ebola disease
outbreak occurred in 1976. From 2013-2016, the largest recorded Ebola
disease outbreak occurred in West Africa, primarily affecting Guinea,
Liberia, and Sierra Leone, with cases exported to seven additional
countries across three continents, including the United States. The
epidemic demonstrated the potential for Ebola disease to become an
international crisis in the absence of early intervention. Further,
Ebola disease can have substantial medical, public health, and economic
consequences if it spreads to densely populated areas. As such, Ebola
disease may present a threat to United States health security given the
unpredictable nature of outbreaks and the interconnectedness of
countries through global travel.
On September 19, 2022, Uganda reported a single, fatal case of
Ebola disease due to the Sudan virus (species Sudan ebolavirus).
Earlier in September 2022, community reports had described occurrences
of strange illness and sudden deaths in the affected area. Some of
these unexplained deaths were in persons who had known contact with the
index patient. As of October 4, 2022, a total of 43 confirmed cases
with 10 confirmed deaths have been reported from five districts within
Uganda Centers for Disease Control and Prevention (CDC) has issued an
Alert--Level 2, Practice Enhanced Precautions advising against non-
essential travel to several regions in Uganda where the Ministry of
Health in Uganda has declared an Ebola virus outbreak.\1\ The Centers
for Disease Control and Prevention (CDC) is closely monitoring an
outbreak of Ebola virus in five districts within Uganda. In order to
assist in preventing or limiting the introduction and spread of this
communicable disease into the United States, the Departments of
Homeland Security and Health and Human Services, including CDC, and
other agencies charged with protecting the homeland and the American
public, are currently implementing enhanced public health measures at
five United States. airports that receive the largest number of
travelers originating from Uganda. To ensure that all travelers with
recent presence in Uganda arrive at one of these airports, DHS is
directing all flights to the United States carrying such persons to
arrive at airports where enhanced public health measures are being
implemented. While DHS, in coordination with other applicable federal
agencies, anticipates working with the operators of aircraft in an
endeavor to identify potential travelers who have recently traveled
from, or were otherwise present within, Uganda prior to boarding,
operators of aircraft will remain obligated to comply with the
requirements of this notice. Department of Defense (DoD) flights, via
either military aircraft or contract flights, will be managed by DoD in
accordance with HHS guidelines.
---------------------------------------------------------------------------
\1\ CDC, Ebola in Uganda Alert--Level 2, Practice Enhanced
Precautions, CDC (Oct. 4, 2022), https://wwwnc.cdc.gov/travel/notices/alert/ebola-in-uganda.
---------------------------------------------------------------------------
Notice of Arrival Restrictions Applicable to All Flights Carrying
Persons Who Have Recently Traveled From or Were Otherwise Present
Within Uganda
Pursuant to 6 U.S.C. 112(a), 19 U.S.C. 1433(c), and 19 CFR 122.32,
DHS has the authority to limit the locations where all flights entering
the United States from abroad may land. Under this authority and
effective for flights departing after 11:59 p.m. Eastern Daylight Time
on October 10, 2022, I hereby direct all operators of aircraft to
ensure that all flights (with the exception of those operated or
contracted by DoD) carrying persons who have recently traveled from, or
were otherwise present within, Uganda only land at one of the following
airports:
Hartsfield-Jackson Atlanta International Airport (ATL),
Georgia;
Chicago O'Hare International Airport (ORD), Illinois;
Newark Liberty International Airport (EWR), New Jersey;
John F. Kennedy International Airport (JFK), New York;
Washington-Dulles International Airport (IAD), Virginia;
This direction considers a person to have recently traveled from
Uganda if that person departed from, or was otherwise present within,
Uganda within 21 days before the date of the person's entry or
attempted entry into the United States. Also, for purposes of this
document, crew and flights carrying only cargo (i.e., no passengers or
non-crew), are excluded from the applicable measures set forth in this
notification. This direction is subject to any changes to the airport
landing destination that may be required for aircraft and/or airspace
safety, as directed by the Federal Aviation Administration.
This list of designated airports may be modified by the Secretary
of Homeland Security in consultation with the Secretary of Health and
Human Services and the Secretary of Transportation. This list of
designated airports may be modified by an updated publication in
[[Page 61489]]
the Federal Register or by posting an advisory to follow at
www.cbp.gov. The restrictions will remain in effect until superseded,
modified, or revoked by publication in the Federal Register.
For purposes of this Federal Register document, ``United States''
means the territory of the several States, the District of Columbia,
and Puerto Rico.
Alejandro N. Mayorkas,
Secretary, U.S. Department of Homeland Security.
[FR Doc. 2022-22264 Filed 10-7-22; 4:15 pm]
BILLING CODE 9111-14-P