Additional Guidance on Low-Income Communities Bonus Credit Program; Correction, 87903 [2023-27933]
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Federal Register / Vol. 88, No. 243 / Wednesday, December 20, 2023 / Rules and Regulations
VI. Paperwork Reduction Act
The information collections
referenced in this document have been
approved by OMB pursuant to the
Paperwork Reduction Act under, OMB
Control Number 2577–0292.
Richard J. Monocchio,
Principal Deputy Assistant Secretary for
Public and Indian Housing.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Corrections to the Regulations
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendments:
PART 1—INCOME TAXES
[FR Doc. 2023–27724 Filed 12–19–23; 8:45 am]
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
BILLING CODE P
DEPARTMENT OF THE TREASURY
Authority: 26 U.S.C. 7805 * * *
Internal Revenue Service
26 CFR Part 1
[TD 9979]
RIN 1545–BQ81
Additional Guidance on Low-Income
Communities Bonus Credit Program;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Final rule; correction and
correcting amendments.
AGENCY:
This document contains
corrections to Treasury Decision 9979,
which was published in the Federal
Register for Tuesday, August 15, 2023.
Treasury Decision 9979 issued final
regulations relating to the application of
the low-income communities bonus
credit program for the energy
investment credit established pursuant
to the Inflation Reduction Act of 2022.
DATES: These corrections are effective
on December 20, 2023, and applicable
on August 15, 2023.
FOR FURTHER INFORMATION CONTACT:
Whitney Brady at (202) 317–6853 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
ddrumheller on DSK120RN23PROD with RULES1
Background
The final regulations (TD 9979) that
are the subject of this correction are
under section 48(e) of the Code.
16:54 Dec 19, 2023
Jkt 262001
§ 1.48(e)–1 Low-Income Communities
Bonus Credit Program.
*
*
*
*
*
(h) * * *
(2) * * *
(ii) * * *
(B) Partnership. * * *
*
*
*
*
*
Oluwafunmilayo A. Taylor,
Section Chief, Publications & Regulations
Section, Associate Chief Counsel, (Procedure
and Administration).
[FR Doc. 2023–27933 Filed 12–19–23; 8:45 am]
BILLING CODE 4830–01–P
Bureau of Prisons
28 CFR Part 543
1. The authority citation for part 543
continues to read as follows:
■
RIN 1120–AB80
Bureau of Prisons, Justice.
Correcting amendment.
AGENCY:
In this document, the Bureau
of Prisons (Bureau) corrects inadvertent
errors and omissions in its regulations
caused by errors in the interim final rule
titled ‘‘Federal Tort Claims Act—
Technical Changes’’ published in the
Federal Register on November 7, 2023.
DATES: This correcting amendment is
effective December 20, 2023.
FOR FURTHER INFORMATION CONTACT:
Daniel J. Crooks III, Assistant General
Counsel/Rules Administrator, at
Legislative & Correctional Issues
SUMMARY:
PO 00000
Frm 00009
Need for Correction
On November 7, 2023, the Bureau
published an interim final rule (IFR) in
the Federal Register at 88 FR 76656 that
made technical changes to how the
Bureau processes Federal Tort Claims
Act (FTCA) claims. This document
corrects inadvertent errors and
omissions in its regulations caused by
errors in that rule.
First, this document revises the
headings of two paragraphs in § 543.31
to conform with the statement-like form
of other paragraph headings we
amended in the IFR. Thus, the heading
of § 543.31(a) should be changed from
‘‘Who may file a claim?’’ to ‘‘Claimant,’’
and the heading of § 543.31(b) should be
changed from ‘‘Where do I obtain a form
for filing a claim?’’ to ‘‘Claim form.’’
Second, the third instruction of the
IFR revised paragraphs (a) through (d)
and (f) of § 543.32. Paragraphs (g) and
(h) were missing from that instruction,
while they were correctly included in
the amendatory language. In addition,
the heading to paragraph (e) needs to be
changed to conform with the declaratory
headings of the other paragraphs.
Finally, paragraph (i) needs to be
deleted because, with the revisions to
the other paragraphs, paragraph (i) is
redundant.
PART 543—LEGAL MATTERS
[BOP–1180–I]
ACTION:
Branch, Office of General Counsel,
Bureau of Prisons, 320 First Street NW,
Washington, DC 20534 or at (202) 353–
4885.
SUPPLEMENTARY INFORMATION:
List of Subjects in 28 CFR Part 543
Prisoners.
Accordingly, 28 CFR part 543 is
corrected by making the following
correcting amendments:
DEPARTMENT OF JUSTICE
Federal Tort Claims Act—Technical
Changes; Correction
Corrections to Publication
Accordingly, the final regulations (TD
9979) that are the subject of FR Doc.
2023–17078, appearing on page 55506
in the Federal Register published on
August 15, 2023, are corrected as
follows:
1. On page 55519, in the third
column, the heading ‘‘VII. Annual
Capacity Limitation’’ is corrected to
read ‘‘VII. Annual Capacity Limitation’’.
2. On page 55522, in the first column,
second full paragraph, the last line is
corrected to read, ‘‘applicants in
Category 4.’’.
VerDate Sep<11>2014
Par. 2. Section 1.48(e)–1 is amended:
a. In the first sentence of paragraph
(h)(1) by removing the language
‘‘paragraph (b)’’ and adding the
language ‘‘paragraph (b)(2)’’ in its place.
■ b. By revising the heading for
paragraph (h)(2)(ii)(B).
The revision reads as follows:
■
■
87903
Fmt 4700
Sfmt 4700
Authority: 5 U.S.C. 301; 18 U.S.C. 3621,
3622, 3624, 4001, 4042, 4081, 4082 (Repealed
in part as to offenses committed on or after
November 1, 1987), 5006–5024 (Repealed
October 12, 1984 as to Offenses committed
after that date), 5039; 28 U.S.C. 509, 510,
1346(b), 2671–80; 28 CFR 0.95–0.99, 0.172,
14.1–11.
2. Amend § 543.31 by revising the
section heading and the headings for
paragraphs (a) and (b) to read as follows:
■
§ 543.31
Presenting a claim.
(a) Claimant. * * *
(b) Claim form. * * *
*
*
*
*
*
■ 3. Amend § 543.32 by:
■ a. Revising the heading for paragraph
(e) and paragraphs (g) and (h); and
E:\FR\FM\20DER1.SGM
20DER1
]]>Agencies
[Federal Register Volume 88, Number 243 (Wednesday, December 20, 2023)]
[Rules and Regulations]
[Page 87903]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-27933]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9979]
RIN 1545-BQ81
Additional Guidance on Low-Income Communities Bonus Credit
Program; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final rule; correction and correcting amendments.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to Treasury Decision 9979,
which was published in the Federal Register for Tuesday, August 15,
2023. Treasury Decision 9979 issued final regulations relating to the
application of the low-income communities bonus credit program for the
energy investment credit established pursuant to the Inflation
Reduction Act of 2022.
DATES: These corrections are effective on December 20, 2023, and
applicable on August 15, 2023.
FOR FURTHER INFORMATION CONTACT: Whitney Brady at (202) 317-6853 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9979) that are the subject of this
correction are under section 48(e) of the Code.
Corrections to Publication
Accordingly, the final regulations (TD 9979) that are the subject
of FR Doc. 2023-17078, appearing on page 55506 in the Federal Register
published on August 15, 2023, are corrected as follows:
1. On page 55519, in the third column, the heading ``VII. Annual
Capacity Limitation'' is corrected to read ``VII. Annual Capacity
Limitation''.
2. On page 55522, in the first column, second full paragraph, the
last line is corrected to read, ``applicants in Category 4.''.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Corrections to the Regulations
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendments:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.48(e)-1 is amended:
0
a. In the first sentence of paragraph (h)(1) by removing the language
``paragraph (b)'' and adding the language ``paragraph (b)(2)'' in its
place.
0
b. By revising the heading for paragraph (h)(2)(ii)(B).
The revision reads as follows:
Sec. 1.48(e)-1 Low-Income Communities Bonus Credit Program.
* * * * *
(h) * * *
(2) * * *
(ii) * * *
(B) Partnership. * * *
* * * * *
Oluwafunmilayo A. Taylor,
Section Chief, Publications & Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2023-27933 Filed 12-19-23; 8:45 am]
BILLING CODE 4830-01-P
