Definition of Energy Property and Rules Applicable to the Energy Credit; Correction, 2182-2183 [2024-00496]

Download as PDF 2182 Federal Register / Vol. 89, No. 9 / Friday, January 12, 2024 / Proposed Rules (1) One producer member, selected from and representing all producers, who is unaffiliated with any handler (including, but not limited to, ownership, employment, or agent of any handler, and whose family members are similarly unaffiliated with any handler); and (2) The remaining producer member(s) selected from and representing all other independent and small cooperative producers. (b) Pursuant to section § 989.26(b)(2), and commencing with the term of office beginning May 1, 2026, apportionment of the independent and small cooperative marketing association handlers shall be: (1) Two members selected from and representing the four handler(s) other than major cooperative marketing association handler(s) who acquired the largest percentage of the total raisin acquisitions during the preceding crop year; and (2) The remaining member(s) selected from and representing all other handlers, including small cooperative marketing association handler(s) and all processors. ■ 13. Revise § 989.129 to read as follows: khammond on DSKJM1Z7X2PROD with PROPOSALS § 989.129 Voting at nomination meetings. Any person (defined in § 989.3 as an individual, partnership, corporation, association, or any other business unit) who is engaged, in a proprietary capacity, in the production of grapes which are sun-dried or dehydrated by artificial means to produce raisins and who qualifies under the provisions of § 989.29(b)(2) shall be eligible to cast one ballot for a nominee for each producer member position and one ballot for a nominee for each producer alternate member position on the Committee which is to be filled. Such person must be the one who or which: Owns and farms land resulting in his or its ownership of such grapes produced thereon; rents and farms land, resulting in his or its ownership of all or a portion of such grapes produced thereon; or owns land which he or it does not farm and, as rental for such land, obtains the ownership of a portion of such grapes or the raisins. In this connection, a partnership shall be deemed to include two or more persons (including a husband and wife) with respect to land the title to which, or leasehold interest in which, is vested in them as tenants in common, joint tenants, or under community property laws, as community property. In a landlordtenant relationship, wherein each of the parties is a producer, each such producer shall be entitled to one vote VerDate Sep<11>2014 16:21 Jan 11, 2024 Jkt 262001 for a nominee for each producer member position and one vote for each producer alternate member position. Hence, where two persons operate land as landlord and tenant on a share-crop basis, each person is entitled to one vote for each such position to be filled. Where land is leased on a cash rental basis, only the person who is the tenant or cash renter (producer) is entitled to vote. A partnership or corporation, when eligible, is entitled to cast only one vote for a nominee for each producer position to be filled. Erin Morris, Associate Administrator, Agricultural Marketing Service. publish for public availability any comment submitted to its public docket. Send paper submissions to: CC:PA:01:PR (REG–132569–17), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Office of Associate Chief Counsel (Passthroughs & Special Industries) at (202) 317–6853 (not a toll-free number); concerning submissions of comments or the public hearing, Vivian Hayes, (202) 317–6901 (not toll-free number) or by email to publichearings@irs.gov (preferred). [FR Doc. 2024–00492 Filed 1–11–24; 8:45 am] SUPPLEMENTARY INFORMATION: BILLING CODE 3410–02–P Background DEPARTMENT OF THE TREASURY Internal Revenue Service Need for Correction 26 CFR Part 1 As published, the notice of proposed rulemaking (REG–132569–17) contains errors that need to be corrected. [REG–132569–17] RIN 1545–BO40 Definition of Energy Property and Rules Applicable to the Energy Credit; Correction Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; correction. AGENCY: This document corrects a notice of proposed rulemaking (REG– 132569–17) published in the Federal Register on November 22, 2023, containing proposed regulations that would amend the regulations relating to the energy credit for the taxable year in which eligible energy property is placed in service. DATES: Written or electronic comments are still being accepted and must be received by January 22, 2024. The public hearing on these proposed regulations is scheduled to be held on February 20, 2024, at 10 a.m. ET. Requests to speak and outlines of topics to be discussed at the public hearing must be received by January 22, 2024. ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. Submit electronic submissions via the Federal eRulemaking Portal at https:// www.regulations.gov (indicate IRS and REG–132569–17). Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn. The Department of the Treasury (the Treasury Department) and the IRS will SUMMARY: PO 00000 Frm 00005 Fmt 4702 The notice of proposed rulemaking (REG–132569–17) that is the subject of this correction is under section 48 of the Internal Revenue Code. Sfmt 4702 Correction of Publication Accordingly, the notice of proposed rulemaking (REG–132569–17), which was the subject of FR Doc. 2023–25539, published on November 22, 2023, at 88 FR 82188 is corrected: § 1.48–9 [Corrected] 1. On page 82214, the third column, the third line of paragraph (f)(2)(ii)(A) is corrected to read, ‘‘paragraph (f)(2)(ii)(B) of this section,’’. ■ § 1.48–13 [Corrected] 2. On page 82218, the first column, the third line of paragraph (e)(1) is corrected to read, ‘‘generating energy property, use the’’. ■ 3. On page 82218, the first column, the fourth line of paragraph (e)(2) is corrected to read, ‘‘9(e)(10)(ii)), use the storage device’s’’. ■ § 1.48–14 [Corrected] 4. On page 82219, the second column, the tenth line of paragraph (c)(2) is corrected to read, ‘‘paragraph (f)(8) of this section, in no’’. ■ 5. On page 82220, the second column, the fifth line from the bottom of paragraph (f)(2)(i) is corrected to read, ‘‘used as an integral part (as defined in’’. ■ 6. On page 82221, the second column, first line of paragraph (f)(6)(i) is corrected to read, ‘‘or any successor form(s), filed with its’’. ■ 7. On page 82221, the second column, the eighth line from the bottom of ■ E:\FR\FM\12JAP1.SGM 12JAP1 Federal Register / Vol. 89, No. 9 / Friday, January 12, 2024 / Proposed Rules paragraph (f)(6)(i) is corrected to read, ‘‘(f)(4) of this section to be treated as a’’. ■ 8. On page 82221, the second column, eleventh line of paragraph (f)(6)(ii) is corrected to read, ‘‘any successor form(s), filed with its timely’’. ■ 9. On page 82222, the first column, the seventh line from the bottom of paragraph (g)(3)(ii) is corrected to read, ‘‘property. Paragraphs (g)(3)(ii)(A) and (B)’’. ■ 10. On page 82222, the first column, the third line of paragraph (g)(3)(ii)(A) is corrected to read, ‘‘generating energy property, use the’’. § 1.6418–5 [Corrected] 11. On page 82223, the second column, paragraph (f)(1), the fourth line from the bottom of the column is corrected to read, ‘‘described in § 1.48– 13(c)(5)), such’’. ■ 12. On page 82223, the third column, the last line of paragraph (f)(2) is corrected to read, ‘‘defined in § 1.48– 13(c)(4).’’. ■ 13. On page 82223, the third column, the last line of paragraph (f)(3) is corrected to read, ‘‘13(c)(3)(ii).’’. ■ Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2024–00496 Filed 1–11–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF JUSTICE Electronic Submission of Comments and Posting of Public Comments 28 CFR Part 35 [Docket Number CRT 143 AG Order No. 5852–2024] RIN 1190–AA78 Nondiscrimination on the Basis of Disability; Accessibility of Medical Diagnostic Equipment of State and Local Government Entities Civil Rights Division, Department of Justice. ACTION: Notice of proposed rulemaking. AGENCY: The Department of Justice (‘‘Department’’) is proposing to revise the regulations implementing title II of the Americans with Disabilities Act (‘‘ADA’’) to establish specific requirements, including the adoption of specific technical standards and scoping requirements, for making accessible to the public the services, programs, and activities offered by State and local governments through their Medical Diagnostic Equipment (‘‘MDE’’). DATES: All comments must be submitted on or before February 12, 2024. Commenters should be aware that the khammond on DSKJM1Z7X2PROD with PROPOSALS SUMMARY: VerDate Sep<11>2014 16:21 Jan 11, 2024 electronic Federal Docket Management System (‘‘FDMS’’) will accept comments submitted prior to midnight Eastern Time on the last day of the comment period. Comments received after the close of the comment period are highly disfavored and will be marked ‘‘late.’’ The Department is not required to consider late comments. ADDRESSES: You may submit comments, identified by RIN 1190–AA78, by any one of the following methods: • Federal eRulemaking website: https://www.regulations.gov. Follow the website’s instructions for submitting comments. • Overnight, courier, or hand delivery: Disability Rights Section, Civil Rights Division, U.S. Department of Justice, 150 M St. NE, 9th Floor, Washington, DC 20002. FOR FURTHER INFORMATION CONTACT: Rebecca B. Bond, Chief, Disability Rights Section, Civil Rights Division, U.S. Department of Justice, at (202) 307– 0663 (voice or TTY). This is not a tollfree number. Information may also be obtained from the Department’s toll-free ADA Information Line at (800) 514– 0301 (voice) or (833) 610–1264 (TTY). You may obtain copies of this notice of proposed rulemaking (‘‘NPRM’’) in an alternative format by calling the ADA Information Line at (800) 514–0301 (voice) or (833) 610–1264 (TTY). A link to this NPRM is also available on https://www.ada.gov. Jkt 262001 Interested persons are invited to participate in this rulemaking by submitting written comments on all aspects of this rule via one of the methods and by the deadline stated above. When submitting comments, please include ‘‘RIN 1190–AA78’’ in the subject field. The Department also invites comments that relate to the economic, environmental, or federalism effects that might result from this rule. Comments that will provide the most assistance to the Department in developing this rule will reference a specific portion of the rule or respond to a specific question, explain the reason for any recommended change, and include data, information, or authority that support such recommended change. Please note that all comments received are considered part of the public record and made available for public inspection at https:// www.regulations.gov. Such information includes personally identifiable information (‘‘PII’’) (such as your name and address). Interested persons are not PO 00000 Frm 00006 Fmt 4702 Sfmt 4702 2183 required to submit their PII in order to comment on this rule. However, any PII that is submitted is subject to being posted to the publicly accessible https:// www.regulations.gov site without redaction. Confidential business information clearly identified as such in the first paragraph of the comment will not be placed in the public docket file. The Department may withhold from public viewing information provided in comments that it determines may impact the privacy of an individual or is offensive. For additional information, please read the Privacy Act notice that is available via the link in the footer of https://www.regulations.gov. To inspect the agency’s public docket file in person, you must make an appointment with the agency. Please see the FOR FURTHER INFORMATION CONTACT paragraph above for agency contact information. SUPPLEMENTARY INFORMATION I. Executive Summary In this NPRM, the Department is proposing to revise its title II ADA regulations, 28 CFR part 35, to adopt the standards for accessible MDE issued by the Architectural and Transportation Barriers Compliance Board (‘‘Access Board’’), 36 CFR part 1195, app. (‘‘MDE Standards’’). The Access Board issued the MDE Standards under section 510 of the Rehabilitation Act, 29 U.S.C. 794f. The Department is proposing to adopt specific technical standards and scoping requirements under the ADA to ensure that MDE used by public entities to offer services, programs, and activities at places such as hospitals and other health care facilities is accessible to individuals with disabilities. MDE includes things like medical examination tables, weight scales, dental chairs, and radiological diagnostic equipment. Without accessible MDE, individuals with disabilities may not be afforded an equal opportunity to receive medical care, including routine examinations, which could have serious implications for their health. A lack of accessible MDE may also undermine the quality of care received by individuals with disabilities, ‘‘leading to delayed and incomplete care, missed diagnoses, exacerbation of the original disability, and increases in the likelihood of the development of secondary conditions.’’ 1 For instance, patients 1 Nat’l Council on Disability, Enforceable Accessible Medical Equipment Standards: A Necessary Means to Address the Health Care Needs of People with Mobility Disabilities 7 (May 20, E:\FR\FM\12JAP1.SGM Continued 12JAP1

Agencies

[Federal Register Volume 89, Number 9 (Friday, January 12, 2024)]
[Proposed Rules]
[Pages 2182-2183]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-00496]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-132569-17]
RIN 1545-BO40


Definition of Energy Property and Rules Applicable to the Energy 
Credit; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; correction.

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

SUMMARY: This document corrects a notice of proposed rulemaking (REG-
132569-17) published in the Federal Register on November 22, 2023, 
containing proposed regulations that would amend the regulations 
relating to the energy credit for the taxable year in which eligible 
energy property is placed in service.

DATES: Written or electronic comments are still being accepted and must 
be received by January 22, 2024. The public hearing on these proposed 
regulations is scheduled to be held on February 20, 2024, at 10 a.m. 
ET. Requests to speak and outlines of topics to be discussed at the 
public hearing must be received by January 22, 2024.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at https://www.regulations.gov (indicate IRS and 
REG-132569-17). Once submitted to the Federal eRulemaking Portal, 
comments cannot be edited or withdrawn. The Department of the Treasury 
(the Treasury Department) and the IRS will publish for public 
availability any comment submitted to its public docket. Send paper 
submissions to: CC:PA:01:PR (REG-132569-17), Room 5203, Internal 
Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 
20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Office of Associate Chief Counsel (Passthroughs & Special Industries) 
at (202) 317-6853 (not a toll-free number); concerning submissions of 
comments or the public hearing, Vivian Hayes, (202) 317-6901 (not toll-
free number) or by email to [email protected] (preferred).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-132569-17) that is the 
subject of this correction is under section 48 of the Internal Revenue 
Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-132569-17) 
contains errors that need to be corrected.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-132569-17), 
which was the subject of FR Doc. 2023-25539, published on November 22, 
2023, at 88 FR 82188 is corrected:


Sec.  1.48-9   [Corrected]

0
1. On page 82214, the third column, the third line of paragraph 
(f)(2)(ii)(A) is corrected to read, ``paragraph (f)(2)(ii)(B) of this 
section,''.


Sec.  1.48-13  [Corrected]

0
2. On page 82218, the first column, the third line of paragraph (e)(1) 
is corrected to read, ``generating energy property, use the''.
0
3. On page 82218, the first column, the fourth line of paragraph (e)(2) 
is corrected to read, ``9(e)(10)(ii)), use the storage device's''.


Sec.  1.48-14   [Corrected]

0
4. On page 82219, the second column, the tenth line of paragraph (c)(2) 
is corrected to read, ``paragraph (f)(8) of this section, in no''.
0
5. On page 82220, the second column, the fifth line from the bottom of 
paragraph (f)(2)(i) is corrected to read, ``used as an integral part 
(as defined in''.
0
6. On page 82221, the second column, first line of paragraph (f)(6)(i) 
is corrected to read, ``or any successor form(s), filed with its''.
0
7. On page 82221, the second column, the eighth line from the bottom of

[[Page 2183]]

paragraph (f)(6)(i) is corrected to read, ``(f)(4) of this section to 
be treated as a''.
0
8. On page 82221, the second column, eleventh line of paragraph 
(f)(6)(ii) is corrected to read, ``any successor form(s), filed with 
its timely''.
0
9. On page 82222, the first column, the seventh line from the bottom of 
paragraph (g)(3)(ii) is corrected to read, ``property. Paragraphs 
(g)(3)(ii)(A) and (B)''.
0
10. On page 82222, the first column, the third line of paragraph 
(g)(3)(ii)(A) is corrected to read, ``generating energy property, use 
the''.


Sec.  1.6418-5  [Corrected]

0
11. On page 82223, the second column, paragraph (f)(1), the fourth line 
from the bottom of the column is corrected to read, ``described in 
Sec.  1.48-13(c)(5)), such''.
0
12. On page 82223, the third column, the last line of paragraph (f)(2) 
is corrected to read, ``defined in Sec.  1.48-13(c)(4).''.
0
13. On page 82223, the third column, the last line of paragraph (f)(3) 
is corrected to read, ``13(c)(3)(ii).''.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel, (Procedure and Administration).
[FR Doc. 2024-00496 Filed 1-11-24; 8:45 am]
BILLING CODE 4830-01-P

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