Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction, 14490 [2023-04828]

Download as PDF 14490 Federal Register / Vol. 88, No. 46 / Thursday, March 9, 2023 / Rules and Regulations AIRAC date 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 23–Mar–23 State ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... CT CT CT CT IA IA NE NE NE NE NJ NJ NJ NJ NJ NJ City Airport Bridgeport ............... Bridgeport ............... Bridgeport ............... Bridgeport ............... Iowa City ................. Iowa City ................. Grant ....................... Grant ....................... Grant ....................... Grant ....................... Millville .................... Millville .................... Millville .................... Millville .................... Millville .................... Millville .................... Bridgeport/Sikorsky ................. Bridgeport/Sikorsky ................. Bridgeport/Sikorsky ................. 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[FR Doc. 2023–04804 Filed 3–8–23; 8:45 am] BILLING CODE 4910–13–P Correction of Publication DEPARTMENT OF THE TREASURY Accordingly, 26 CFR part 31 is corrected by making the following correcting amendments: Internal Revenue Service 26 CFR Part 31 PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE [TD 9953] RIN 1545–BQ09 1. The authority citation for part 31 continues to read in part as follows: Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction ■ Internal Revenue Service (IRS), Treasury. ACTION: Temporary regulations; correcting amendments. § § 31.3131–1T(c), 31.3132–1T(c), 31.3134– 1T(c) [Amended] AGENCY: This document contains corrections to a temporary regulation (TD 9953) that was published in the Federal Register on September 10, 2021. These temporary regulations authorize the assessment of any erroneous refund of the tax credits paid under sections 3131, 3132 (including any increases in those credits under section 3133), and 3134 of the Code. DATES: These corrections are effective on March 9, 2023 and applicable on September 10, 2021. FOR FURTHER INFORMATION CONTACT: Concerning the regulations, NaLee Park, at (202) 317–6798 (not a toll-free number). SUMMARY: SUPPLEMENTARY INFORMATION: Background ddrumheller on DSK120RN23PROD with RULES1 FDC No. The temporary regulations (TD 9953) that are the subject of these corrections are under sections 3131, 3132, and 3134 of the Internal Revenue Code. List of Subjects in 26 CFR Part 31 Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, VerDate Sep<11>2014 16:30 Mar 08, 2023 Jkt 259001 2. Sections 31.3131–1T(c), 31.3132– 1T(c), and 31.3134–1T(c) are amended by removing the language ‘‘3121(a)’’ and adding the language ‘‘3221(a)’’ in its place. ■ Oluwafunmilayo A. Taylor, Branch Chief, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2023–04828 Filed 3–8–23; 8:45 am] BILLING CODE 4830–01–P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R02–OAR–2022–0785, FRL–10210– 02–R2] Approval and Promulgation of Implementation Plans; New Jersey; Motor Vehicle Enhanced Inspection and Maintenance Program; Diesel Opacity Cutpoints Environmental Protection Agency (EPA). ACTION: Final rule. PO 00000 Frm 00018 Fmt 4700 Sfmt 4700 2/6/23 2/6/23 2/6/23 2/6/23 1/12/23 1/12/23 2/6/23 2/6/23 2/6/23 2/6/23 2/6/23 2/6/23 2/6/23 2/6/23 2/6/23 2/6/23 Subject RNAV (GPS) RWY 24, Amdt 1A. RNAV (GPS) RWY 6, Amdt 1A. ILS OR LOC RWY 6, Amdt 10A. RNAV (GPS) RWY 29, Amdt 2A. RNAV (GPS) RWY 30, Amdt 1A. VOR–A, Orig-D. NDB RWY 33, Amdt 3C. VOR/DME RWY 15, Amdt 2B. RNAV (GPS) RWY 33, Amdt 1A. RNAV (GPS) RWY 15, Amdt 1A. RNAV (GPS) RWY 32, Orig-F. ILS OR LOC RWY 10, Amdt 2F. RNAV (GPS) RWY 10, Orig-C. RNAV (GPS) RWY 14, Orig-G. RNAV (GPS) RWY 28, Orig-C. VOR–A, Amdt 1C. The Environmental Protection Agency (EPA) is approving revisions to the State Implementation Plan (SIP) submitted by the New Jersey Department of Environmental Protection (NJDEP) in 2009 for New Jersey’s motor vehicle inspection and maintenance (I/M) program. This final rule will maintain consistency between the State adopted rules and the federally approved New Jersey SIP. The EPA proposed to approve this rule on October 20, 2022, and received no comments. SUMMARY: This final rule is effective April 10, 2023. DATES: Authority: 26 U.S.C. 7805. AGENCY: FDC date The EPA has established a docket for this action identified by Docket ID Number EPA–R02–OAR– 2022–0785 at https:// www.regulations.gov. Although listed in the index, some information is not publicly available, e.g., Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the internet and will be publicly available only in hard copy form. Publicly available docket materials are available electronically through https://www.regulations.gov. ADDRESSES: FOR FURTHER INFORMATION CONTACT: Reema Loutan, Technology, Transportation, and Radiation Branch, Environmental Protection Agency, 290 Broadway, 25th Floor, New York, New York 10007–1866, (212) 637–3760, or by email at Loutan.Reema@epa.gov. SUPPLEMENTARY INFORMATION: Table of Contents I. What is the background for this action? II. What comments were received in response to the EPA’s proposed action? III. What action is the EPA taking? IV. Statutory and Executive Order Reviews E:\FR\FM\09MRR1.SGM 09MRR1

Agencies

[Federal Register Volume 88, Number 46 (Thursday, March 9, 2023)]
[Rules and Regulations]
[Page 14490]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-04828]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[TD 9953]
RIN 1545-BQ09


Recapture of Excess Employment Tax Credits Under the American 
Relief Plan Act of 2021; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Temporary regulations; correcting amendments.

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

SUMMARY: This document contains corrections to a temporary regulation 
(TD 9953) that was published in the Federal Register on September 10, 
2021. These temporary regulations authorize the assessment of any 
erroneous refund of the tax credits paid under sections 3131, 3132 
(including any increases in those credits under section 3133), and 3134 
of the Code.

DATES: These corrections are effective on March 9, 2023 and applicable 
on September 10, 2021.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, NaLee 
Park, at (202) 317-6798 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The temporary regulations (TD 9953) that are the subject of these 
corrections are under sections 3131, 3132, and 3134 of the Internal 
Revenue Code.

List of Subjects in 26 CFR Part 31

    Employment taxes, Income taxes, Penalties, Pensions, Railroad 
retirement, Reporting and recordkeeping requirements, Social security, 
Unemployment compensation.

Correction of Publication

    Accordingly, 26 CFR part 31 is corrected by making the following 
correcting amendments:

PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

0
1. The authority citation for part 31 continues to read in part as 
follows:

    Authority:  26 U.S.C. 7805.


Sec.  Sec.  31.3131-1T(c), 31.3132-1T(c), 31.3134-1T(c)  [Amended]

0
2. Sections 31.3131-1T(c), 31.3132-1T(c), and 31.3134-1T(c) are amended 
by removing the language ``3121(a)'' and adding the language 
``3221(a)'' in its place.

Oluwafunmilayo A. Taylor,
Branch Chief, Legal Processing Division, Associate Chief Counsel, 
(Procedure and Administration).
[FR Doc. 2023-04828 Filed 3-8-23; 8:45 am]
BILLING CODE 4830-01-P
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