Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Hearing Cancellation, 39 [2023-28793]

Download as PDF Federal Register / Vol. 89, No. 1 / Tuesday, January 2, 2024 / Proposed Rules II. Request for Comment The Federal Trade Commission (‘‘FTC’’ or ‘‘Commission’’) invites interested parties to submit data, views, and arguments on the proposed Rule on Unfair or Deceptive Fees and, specifically, on the questions set forth in Section X of the NPRM. The comment period will remain open until February 7, 2024.1 To the extent practicable, all comments will be available on the public record and posted at the docket for this rulemaking at https:// www.regulations.gov/docket/FTC-20230064. For additional detail regarding comment submission, see the information in the NPRM published at 88 FR 77420. By direction of the Commission. Joel Christie, Acting Secretary. [FR Doc. 2023–28669 Filed 12–29–23; 8:45 am] BILLING CODE 6750–01–P DEPARTMENT OF THE TREASURY Regulations Section, Associate Chief Counsel (Procedure and Administration) at (202) 317–6901 (not a toll-free number). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice of public hearing that appeared in the Federal Register on November 20, 2023 (88 FR 80910) announced that a public hearing being held in person and by teleconference was scheduled for January 3, 2024, at 10 a.m. ET. The subject of the public hearing is under 26 CFR part 1. The public comment period for these regulations expired on December 20, 2023. The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying at the public hearing to submit a request to testify and an outline of the topics to be addressed by December 20, 2023. We did not receive a request to testify at the Public Hearing. Therefore, the public hearing scheduled for January 3, 2024, at 10 a.m. ET is cancelled. Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure & Administration). Internal Revenue Service 26 CFR Part 1 [FR Doc. 2023–28793 Filed 12–29–23; 8:45 am] [REG–112916–23] BILLING CODE 4830–01–P RIN 1545–BQ90 Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Hearing Cancellation Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of a notice of public hearing on a proposed rulemaking. AGENCY: This document cancels a public hearing on proposed regulations concerning the statutory disallowance rule enacted by the SECURE 2.0 Act of 2022 to disallow a Federal income tax deduction for a qualified conservation contribution made by a partnership or an S corporation after December 29, 2022, if the amount of the contribution exceeds 2.5 times the sum of each partner’s or S corporation shareholder’s relevant basis. DATES: The public hearing scheduled for January 3, 2024, at 10 a.m. ET is cancelled. FOR FURTHER INFORMATION CONTACT: Vivian Hayes of the Publications and khammond on DSKJM1Z7X2PROD with PROPOSALS SUMMARY: 1 The Commission elects not to provide a separate, second comment period for rebuttal comments. See 16 CFR 1.11(e) (‘‘The Commission may in its discretion provide for a separate rebuttal period following the comment period.’’). VerDate Sep<11>2014 15:03 Dec 29, 2023 Jkt 262001 ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R09–OAR–2023–0620; FRL–11601– 01–R9] Air Plan Revisions; Arizona; Arizona Department of Environmental Quality; Stationary Source Permits Environmental Protection Agency (EPA). ACTION: Proposed rule. AGENCY: The Environmental Protection Agency (EPA) is proposing to approve two revisions to the Arizona Department of Environmental Quality (ADEQ) portion of the Arizona State Implementation Plan (SIP). In this action, we are proposing to approve revisions submitted by the ADEQ governing the issuance of permits for stationary sources in accordance with changes that the EPA has made to its New Source Review (NSR) program regulations under the Clean Air Act (CAA or ‘‘the Act’’). We are also proposing to determine that with these revisions, the ADEQ’s NSR program satisfies the requirements for the preconstruction review and permitting of major sources and major SUMMARY: PO 00000 Frm 00003 Fmt 4702 Sfmt 4702 39 modifications under part D of title I of the Act for areas designated nonattainment with the 2015 ozone National Ambient Air Quality Standards (NAAQS) with a Marginal classification, for areas and sources within the ADEQ’s permitting jurisdiction. We are taking comments on this proposal and plan to follow with a final action. DATES: Comments must be received on or before February 1, 2024. ADDRESSES: Submit your comments, identified by Docket ID No EPA–R09– OAR–2023–0620 at https:// www.regulations.gov. Follow the online instructions for submitting comments. Once submitted, comments cannot be edited or removed from Regulations.gov. The EPA may publish any comment received to its public docket. Do not submit electronically any information you consider to be Confidential Business Information (CBI) or other information the disclosure of which is restricted by statute. Multimedia submissions (audio, video, etc.) must be accompanied by a written comment. The written comment is considered the official comment and should include discussion of all points you wish to make. The EPA will generally not consider comments or comment contents located outside of the primary submission (i.e., on the web, cloud, or other file sharing system). For additional submission methods, please contact the person identified in the FOR FURTHER INFORMATION CONTACT section. For the full EPA public comment policy, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit https://www.epa.gov/dockets/ commenting-epa-dockets. If you need assistance in a language other than English or if you are a person with disabilities who needs a reasonable accommodation at no cost to you, please contact the person identified in the FOR FURTHER INFORMATION CONTACT section. FOR FURTHER INFORMATION CONTACT: Camille Cassar, EPA Region IX, 75 Hawthorne St., San Francisco, CA 94105; by phone: (415) 947–4164; or by email to cassar.camille@epa.gov. SUPPLEMENTARY INFORMATION: Throughout this document, ‘‘we,’’ ‘‘us,’’ and ‘‘our’’ refer to the EPA. Table of Contents I. The State’s Submittal A. What rules did the State submit? B. Are there other versions of these rules? C. What is the purpose of the submitted rules? II. The EPA’s Evaluation A. What is the background for this action? B. How is the EPA evaluating these rules? E:\FR\FM\02JAP1.SGM 02JAP1

Agencies

[Federal Register Volume 89, Number 1 (Tuesday, January 2, 2024)]
[Proposed Rules]
[Page 39]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-28793]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-112916-23]
RIN 1545-BQ90


Statutory Disallowance of Deductions for Certain Qualified 
Conservation Contributions Made by Partnerships and S Corporations; 
Hearing Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of a notice of public hearing on a proposed 
rulemaking.

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

SUMMARY: This document cancels a public hearing on proposed regulations 
concerning the statutory disallowance rule enacted by the SECURE 2.0 
Act of 2022 to disallow a Federal income tax deduction for a qualified 
conservation contribution made by a partnership or an S corporation 
after December 29, 2022, if the amount of the contribution exceeds 2.5 
times the sum of each partner's or S corporation shareholder's relevant 
basis.

DATES: The public hearing scheduled for January 3, 2024, at 10 a.m. ET 
is cancelled.

FOR FURTHER INFORMATION CONTACT: Vivian Hayes of the Publications and 
Regulations Section, Associate Chief Counsel (Procedure and 
Administration) at (202) 317-6901 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice 
of public hearing that appeared in the Federal Register on November 20, 
2023 (88 FR 80910) announced that a public hearing being held in person 
and by teleconference was scheduled for January 3, 2024, at 10 a.m. ET. 
The subject of the public hearing is under 26 CFR part 1.
    The public comment period for these regulations expired on December 
20, 2023. The notice of proposed rulemaking and notice of public 
hearing instructed those interested in testifying at the public hearing 
to submit a request to testify and an outline of the topics to be 
addressed by December 20, 2023. We did not receive a request to testify 
at the Public Hearing. Therefore, the public hearing scheduled for 
January 3, 2024, at 10 a.m. ET is cancelled.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel, (Procedure & Administration).
[FR Doc. 2023-28793 Filed 12-29-23; 8:45 am]
BILLING CODE 4830-01-P
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.