Semiannual Agenda, 9626-9630 [2024-00445]
Download as PDF
<![CDATA[
9626
Federal Register / Vol. 89, No. 28 / Friday, February 9, 2024 / UA: Reg Flex Agenda
DEPARTMENT OF THE TREASURY
31 CFR Subtitles A and B
Semiannual Agenda
Department of the Treasury.
Semiannual Regulatory Agenda.
AGENCY:
ACTION:
This notice is given pursuant
to the requirements of the Regulatory
Flexibility Act and Executive Order
12866 (‘‘Regulatory Planning and
Review’’), which require the publication
by the Department of a semiannual
agenda of regulations.
FOR FURTHER INFORMATION CONTACT: The
Agency contact identified in the item
relating to that regulation.
SUPPLEMENTARY INFORMATION: The
semiannual regulatory agenda includes
SUMMARY:
regulations that the Department has
issued or expects to issue and rules
currently in effect that are under
departmental or bureau review.
The complete Unified Agenda will be
available online at www.reginfo.gov and
www.regulations.gov, in a format that
offers users an enhanced ability to
obtain information from the Agenda
database. Because publication in the
Federal Register is mandated for the
regulatory flexibility agenda required by
the Regulatory Flexibility Act (5 U.S.C.
602), Treasury’s printed agenda entries
include only:
(1) Rules that are in the regulatory
flexibility agenda, in accordance with
the Regulatory Flexibility Act, because
they are likely to have a significant
economic impact on a substantial
number of small entities; and
(2) Rules that have been identified for
periodic review under section 610 of the
Regulatory Flexibility Act.
Printing of these entries is limited to
fields that contain information required
by the Regulatory Flexibility Act’s
Agenda requirements. Additional
information on these entries is available
in the Unified Agenda available on the
internet.
The semiannual agenda of the
Department of the Treasury conforms to
the Unified Agenda format developed
by the Regulatory Information Service
Center (RISC).
Michael Briskin,
Deputy Assistant General Counsel for General
Law and Regulation.
BUREAU OF THE FISCAL SERVICE—PROPOSED RULE STAGE
Regulation
Identifier No.
Sequence No.
Title
416 ....................
Revision of the Federal Claims Collection Standards (31 CFR Parts 900–904) (Section 610 Review) .......
1530–AA29
FINANCIAL CRIMES ENFORCEMENT NETWORK—PROPOSED RULE STAGE
Sequence No.
417
418
419
420
....................
....................
....................
....................
Regulation
Identifier No.
Title
Section 6101. Establishment of National Exam and Supervision Priorities ....................................................
Residential Real Estate Transaction Reports and Records ............................................................................
Revisions to Customer Due Diligence Requirements for Financial Institutions ..............................................
Commercial Real Estate Transaction Reports and Records ...........................................................................
1506–AB52
1506–AB54
1506–AB60
1506–AB61
FINANCIAL CRIMES ENFORCEMENT NETWORK—FINAL RULE STAGE
Regulation
Identifier No.
Sequence No.
Title
421 ....................
Beneficial Ownership Information Access and Safeguards .............................................................................
1506–AB59
FINANCIAL CRIMES ENFORCEMENT NETWORK—LONG-TERM ACTIONS
Title
422 ....................
423 ....................
Amendments to the Definition of Broker or Dealer in Securities (Crowd Funding) ........................................
Clarification of the Requirement to Collect, Retain, and Transmit Information on Transactions Involving
Convertible Virtual Currencies and Digital Assets With Legal Tender Status.
Requirements for Certain Transactions Involving Convertible Virtual Currency or Digital Assets .................
Section 6110. Bank Secrecy Act Application to Dealers in Antiquities and Assessment of Bank Secrecy
Act Application to Dealers in Arts.
Section 6212. Pilot Program on Sharing of Information Related to Suspicious Activity Reports Within a Financial Group.
424 ....................
425 ....................
426 ....................
ddrumheller on DSK120RN23PROD with PROPOSALS14
Regulation
Identifier No.
Sequence No.
1506–AB36
1506–AB41
1506–AB47
1506–AB50
1506–AB51
CUSTOMS REVENUE FUNCTION—PROPOSED RULE STAGE
Regulation
Identifier No.
Sequence No.
Title
427 ....................
Entry of Low-Value Shipments ........................................................................................................................
VerDate Sep<11>2014
21:22 Feb 08, 2024
Jkt 262001
PO 00000
Frm 00002
Fmt 4701
Sfmt 4702
E:\FR\FM\09FEP14.SGM
09FEP14
1515–AE84
Federal Register / Vol. 89, No. 28 / Friday, February 9, 2024 / UA: Reg Flex Agenda
9627
CUSTOMS REVENUE FUNCTION—FINAL RULE STAGE
Regulation
Identifier No.
Sequence No.
Title
428 ....................
Enforcement of Copyrights and the Digital Millennium Copyright Act ............................................................
1515–AE26
INTERNAL REVENUE SERVICE—COMPLETED ACTIONS
Title
429 ....................
430 ....................
Guidance on the Elimination of Interbank Offered Rates ................................................................................
Additional Guidance on Low-Income Communities Bonus Credit Program ....................................................
DEPARTMENT OF THE TREASURY
(TREAS)
Bureau of the Fiscal Service (FISCAL)
Proposed Rule Stage
416. Revision of the Federal Claims
Collection Standards (31 CFR Parts
900–904) (Section 610 Review) [1530–
AA29]
Legal Authority: 31 U.S.C. 3711
Abstract: The Department of Justice
jointly with the Department of the
Treasury will revise the Federal Claims
Collection Standards to address
statutory changes and to improve clarity
of existing regulations.
Timetable:
Action
Date
NPRM ..................
FR Cite
Action
BILLING CODE 4810–AS–P
DEPARTMENT OF THE TREASURY
(TREAS)
Financial Crimes Enforcement Network
(FINCEN)
Proposed Rule Stage
417. Section 6101. Establishment of
National Exam and Supervision
Priorities [1506–AB52]
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1960; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a
notice of proposed rulemaking as part of
the establishment of national exam and
supervision priorities. The proposed
rule implements section 6101(b) of the
VerDate Sep<11>2014
Anti-Money Laundering Act of 2020
that requires the Secretary of the
Treasury to issue and promulgate rules
for financial institutions to carry out the
government-wide anti-money
laundering and countering the financing
of terrorism priorities (AML/CFT
Priorities). The proposed rule: (i)
incorporates a risk assessment
requirement for financial institutions;
(ii) requires financial institutions to
incorporate AML/CFT Priorities into
risk-based programs; and (iii) provides
for certain technical changes. Once
finalized, this proposed rule will affect
all financial institutions subject to
regulations under the Bank Secrecy Act
that have AML/CFT program
obligations.
Timetable:
11/00/23
Regulatory Flexibility Analysis
Required: No.
Agency Contact: Michelle Cordeiro,
Senior Counsel, Department of the
Treasury, Bureau of the Fiscal Service,
401 14th Street SW, Washington, DC
20227, Phone: 202 874–6680, Email:
michelle.cordeiro@fiscal.treasury.gov.
RIN: 1530–AA29
ddrumheller on DSK120RN23PROD with PROPOSALS14
Regulation
Identifier No.
Sequence No.
21:22 Feb 08, 2024
Jkt 262001
Date
NPRM ..................
NPRM Comment
Period End.
FR Cite
03/00/24
05/00/24
I
I
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Regulatory
Support Section, Department of the
Treasury, Financial Crimes Enforcement
Network, P.O. Box 39, Vienna, VA
22183, Phone: 800 767–2825, Email:
frc@fincen.gov.
RIN: 1506–AB52
418. Residential Real Estate
Transaction Reports and Records
[1506–AB54]
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1960; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a
notice of proposed rulemaking to
address money laundering
vulnerabilities in the U.S. residential
real estate sector.
Timetable:
Action
Date
ANPRM ...............
PO 00000
Frm 00003
12/08/21
Fmt 4701
Sfmt 4702
FR Cite
86 FR 69589
Action
Date
ANPRM Comment
Period End.
NPRM ..................
NPRM Comment
Period End.
1545–BO91
1545–BQ81
FR Cite
02/07/22
02/00/24
04/00/24
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Regulatory
Support Section, Department of the
Treasury, Financial Crimes Enforcement
Network, P.O. Box 39, Vienna, VA
22183, Phone: 800 767–2825, Email:
frc@fincen.gov.
RIN: 1506–AB54
419. Revisions to Customer Due
Diligence Requirements for Financial
Institutions [1506–AB60]
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1960; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a
notice of proposed rulemaking entitled
‘‘Revisions to Customer Due Diligence
Requirements for Financial
Institutions,’’ relating to Section 6403(d)
of the Corporate Transparency Act
(CTA). Section 6403(d) of the CTA
requires FinCEN to revise its customer
due diligence requirements for financial
institutions to account for the changes
created by the beneficial ownership
information reporting and access
requirements set out in the CTA.
Timetable:
Action
NPRM ..................
NPRM Comment
Period End.
Date
FR Cite
06/00/24
08/00/24
I
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Regulatory
Support Section, Department of the
Treasury, Financial Crimes Enforcement
Network, P.O. Box 39, Vienna, VA
22183, Phone: 800 767–2825, Email:
frc@fincen.gov.
RIN: 1506–AB60
E:\FR\FM\09FEP14.SGM
09FEP14
9628
Federal Register / Vol. 89, No. 28 / Friday, February 9, 2024 / UA: Reg Flex Agenda
420. Commercial Real Estate
Transaction Reports and Records
[1506–AB61]
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1960; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a
notice of proposed rulemaking to
address money laundering
vulnerabilities in the U.S. commercial
real estate sector.
Timetable:
Network, P.O. Box 39, Vienna, VA
22183, Phone: 800 767–2825, Email:
frc@fincen.gov.
RIN: 1506–AB59
DEPARTMENT OF THE TREASURY
(TREAS)
Financial Crimes Enforcement Network
(FINCEN)
Long-Term Actions
Action
Date
NPRM ..................
NPRM Comment
Period End.
FR Cite
09/00/24
11/00/24
I
I
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Regulatory
Support Section, Department of the
Treasury, Financial Crimes Enforcement
Network, P.O. Box 39, Vienna, VA 2218,
Phone: 800 767–2825, Email: frc@
fincen.gov.
RIN: 1506–AB61
DEPARTMENT OF THE TREASURY
(TREAS)
Financial Crimes Enforcement Network
(FINCEN)
Final Rule Stage
421. Beneficial Ownership Information
Access and Safeguards [1506–AB59]
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1960; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a
final rule entitled ‘‘Beneficial
Ownership Information Access and
Safeguards.’’ The final rule will
establish protocols to protect the
security and confidentiality of the
beneficial ownership information (BOI)
that will be reported to FinCEN
pursuant to the Bank Secrecy Act, as
amended by Section 6403(a) of the
Corporate Transparency Act, and will
establish the framework for authorized
recipients’ access to the BOI reported.
Timetable:
ddrumheller on DSK120RN23PROD with PROPOSALS14
Action
Date
NPRM ..................
NPRM Comment
Period End.
Final Action .........
FR Cite
12/16/22
02/14/23
I
12/00/23
87 FR 77404
I
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Regulatory
Support Section, Department of the
Treasury, Financial Crimes Enforcement
VerDate Sep<11>2014
21:22 Feb 08, 2024
Jkt 262001
422. Amendments to the Definition of
Broker or Dealer in Securities (Crowd
Funding) [1506–AB36]
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1960; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5332
Abstract: FinCEN is finalizing
amendments to the regulatory
definitions of ‘‘broker or dealer in
securities’’ under the regulations
implementing the Bank Secrecy Act.
The changes are intended to expand the
current scope of the definitions to
include funding portals involved in the
offering or selling of securities through
crowdfunding pursuant to section
4(a)(6) of the Securities Act of 1933. In
addition, these amendments would
require funding portals to implement
policies and procedures reasonably
designed to achieve compliance with all
of the Bank Secrecy Act requirements
that are currently applicable to brokers
or dealers in securities. The rule to
require these organizations to comply
with the Bank Secrecy Act regulations is
intended to help prevent money
laundering, terrorist financing, and
other financial crimes.
Note: This is not a new requirement;
it replaces RINs 1506–AB24 and 1506–
AB29.
Timetable:
Action
Date
NPRM ..................
NPRM Comment
Period End.
04/04/16
06/03/16
Final Action .........
FR Cite
81 FR 19086
To Be Determined
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Regulatory
Support Section, Phone: 800 767–2825,
Email: frc@fincen.gov.
RIN: 1506–AB36
PO 00000
Frm 00004
Fmt 4701
Sfmt 4702
423. Clarification of the Requirement
To Collect, Retain, and Transmit
Information on Transactions Involving
Convertible Virtual Currencies and
Digital Assets With Legal Tender Status
[1506–AB41]
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1960; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: The Board of Governors of
the Federal Reserve System and FinCEN
(collectively, the ‘‘Agencies’’) intend to
issue a revised proposal to clarify the
meaning of ‘‘money’’ as used in the
rules implementing the Bank Secrecy
Act requiring financial institutions to
collect, retain, and transmit information
on certain funds transfers and
transmittals of funds. The Agencies
intend that the revised proposal will
ensure that the rules apply to domestic
and cross-border transactions involving
convertible virtual currency, which is a
medium of exchange (such as
cryptocurrency) that either has an
equivalent value as currency, or acts as
a substitute for currency, but lacks legal
tender status. The Agencies further
intend that the revised proposal will
clarify that these rules apply to
domestic and cross-border transactions
involving digital assets that have legal
tender status.
Timetable:
Action
NPRM ..................
NPRM Comment
Period End.
Second NPRM ....
Second NPRM
Comment Period End.
Date
10/27/20
11/27/20
FR Cite
85 FR 68005
01/00/25
03/00/25
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Regulatory
Support Section, Phone: 800 767–2825,
Email: frc@fincen.gov.
RIN: 1506–AB41
424. Requirements for Certain
Transactions Involving Convertible
Virtual Currency or Digital Assets
[1506–AB47]
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1960; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN is amending the
regulations implementing the Bank
Secrecy Act (BSA) to require banks and
money service businesses (MSBs) to
submit reports, keep records, and verify
the identity of customers in relation to
transactions involving convertible
virtual currency (CVC) or digital assets
with legal tender status (‘‘legal tender
digital assets’’ or ‘‘LTDA’’) held in
E:\FR\FM\09FEP14.SGM
09FEP14
9629
Federal Register / Vol. 89, No. 28 / Friday, February 9, 2024 / UA: Reg Flex Agenda
unhosted wallets, or held in wallets
hosted in a jurisdiction identified by
FinCEN.
Timetable:
Action
Date
NPRM ..................
NPRM Comment
Period End.
Final Action .........
12/23/20
01/04/21
FR Cite
85 FR 83840
To Be Determined
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Regulatory
Support Section, Phone: 800 767–2825,
Email: frc@fincen.gov.
RIN: 1506–AB47
425. Section 6110. Bank Secrecy Act
Application to Dealers in Antiquities
and Assessment of Bank Secrecy Act
Application to Dealers in Arts [1506–
AB50]
Date
ANPRM ...............
ANPRM Comment
Period End.
ddrumheller on DSK120RN23PROD with PROPOSALS14
NPRM ..................
09/24/21
10/25/21
FR Cite
86 FR 53021
To Be Determined
426. Section 6212. Pilot Program on
Sharing of Information Related to
Suspicious Activity Reports Within a
Financial Group [1506–AB51]
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1960; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
21:22 Feb 08, 2024
Jkt 262001
Date
01/25/22
03/28/22
Final Rule ............
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Regulatory
Support Section, Phone: 800 767–2825,
Email: frc@fincen.gov.
RIN: 1506–AB50
VerDate Sep<11>2014
Action
NPRM ..................
NPRM Comment
Period End.
Legal Authority: 12 U.S.C. 1829b; 12
U.S.C. 1951 to 1960; 31 U.S.C. 5311 to
5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a
Notice of Proposed Rulemaking to
implement Section 6110 of the AntiMoney Laundering Act of 2020 (the
AML Act). This section amends the
Bank Secrecy Act (31 U.S.C. 5312(a)(2))
to include as a financial institution a
person engaged in the trade of
antiquities, including an advisor,
consultant, or any other person who
engages as a business in the solicitation
or the sale of antiquities, subject to
regulations prescribed by the Secretary
of the Treasury. The section further
requires the Secretary of the Treasury to
issue proposed rules to implement the
amendment within 360 days of
enactment of the AML Act.
Timetable:
Action
Abstract: FinCEN intends to issue a
Final Rule in order to implement
Section 6212 of the Anti-Money
Laundering Act of 2020 (the AML Act).
This section amends the Bank Secrecy
Act (31 U.S.C. 5318(g)) to establish a
pilot program that permits financial
institutions to share suspicious activity
report (SAR) information with their
foreign branches, subsidiaries, and
affiliates for the purpose of combating
illicit finance risks. The section further
requires the Secretary of the Treasury to
issue rules to implement the
amendment within one year of
enactment of the AML Act.
Timetable:
FR Cite
87 FR 3719
To Be Determined
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: FinCEN Regulatory
Support Section, Phone: 800 767–2825,
Email: frc@fincen.gov.
RIN: 1506–AB51
BILLING CODE 4810–02–P
DEPARTMENT OF THE TREASURY
(TREAS)
Customs Revenue Function (CUSTOMS)
Proposed Rule Stage
427. • Entry of Low-Value Shipments
[1515–AE84]
Legal Authority: 19 U.S.C. 1321
Abstract: This document proposes
amendments to the U.S. Customs and
Border Protection (CBP) regulations
pertaining to the entry of certain lowvalue shipments not exceeding $800
that are eligible for an administrative
exemption from duty and tax.
Specifically, CBP proposes to create a
new process for entering low-value
shipments, allowing CBP to target highrisk shipments more effectively,
including those containing synthetic
opioids such as fentanyl. This document
also proposes to revise the current
process for entering low-value
shipments to require additional data
elements that would assist CBP in
verifying eligibility for duty- and taxfree entry of low-value shipments and
bona-fide gifts.
Timetable:
Action
Date
NPRM ..................
PO 00000
Frm 00005
04/00/24
Fmt 4701
Sfmt 4702
FR Cite
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Christopher
Mabelitini, Director, Intellectual
Property Rights & E-Commerce Division,
Department of the Treasury, Customs
Revenue Function, 1300 Pennsylvania
Avenue NW, Washington, DC 20229,
Phone: 202 325–6915.
RIN: 1515–AE84
DEPARTMENT OF THE TREASURY
(TREAS)
Customs Revenue Function (CUSTOMS)
Final Rule Stage
428. Enforcement of copyrights and the
Digital Millennium Copyright Act
[1515–AE26]
Legal Authority: Title III of the Trade
Facilitation and Trade Enforcement Act
of 2015 (Pub. L. 114–125); 19 U.S.C.
1595a(c)(2)(G); 19 U.S.C. 1624
Abstract: This rule amends the U.S.
Customs and Border Protection (CBP)
regulations pertaining to importations of
merchandise that violate or are
suspected of violating the copyright
laws in accordance with title III of the
Trade Facilitation and Trade
Enforcement Act of 2015 (TFTEA) and
certain provisions of the Digital
Millennium Copyright Act (DMCA).
Timetable:
Action
NPRM ..................
NPRM Comment
Period End.
Final Rule ............
Date
10/16/19
12/16/19
I
FR Cite
84 FR 55251
12/00/23
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Alaina Van Horn,
Chief, Intellectual Property Enforcement
Branch, Department of the Treasury,
Customs Revenue Function, 1331
Pennsylvania Avenue NW, Washington,
DC 20229, Phone: 202 325–0083, Email:
alaina.vanhorn@cbp.dhs.gov.
RIN: 1515–AE26
BILLING CODE 9111–14–P
DEPARTMENT OF THE TREASURY
(TREAS)
Internal Revenue Service (IRS)
Completed Actions
429. Guidance on the Elimination of
Interbank Offered Rates [1545–BO91]
Legal Authority: 26 U.S.C. 882c and
7805; 26 U.S.C. 7805
Abstract: The final regulations will
provide guidance on the tax
E:\FR\FM\09FEP14.SGM
09FEP14
9630
Federal Register / Vol. 89, No. 28 / Friday, February 9, 2024 / UA: Reg Flex Agenda
consequences of the phased elimination
of interbank offered rates (IBORs) that is
underway in the United States and
many foreign countries. Taxpayers have
requested guidance that addresses the
transition from IBOR to other reference
rates and the determination of the
interest expense deduction of a foreign
corporation.
Completed:
Reason
Date
Final Action Completed By TD
9976.
FR Cite
06/30/23
I
88 FR 42231
I
ddrumheller on DSK120RN23PROD with PROPOSALS14
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Caleb Trimm, Phone:
202 317–6002, Fax: 855 589–8672,
Email: caleb.w.trimm2@
irscounsel.treas.gov.
RIN: 1545–BO91
VerDate Sep<11>2014
21:22 Feb 08, 2024
Jkt 262001
430. • Additional guidance on LowIncome Communities Bonus Credit
Program [1545–BQ81]
Legal Authority: 26 U.S.C. 48(e); 26
U.S.C. 7805
Abstract: This document contains
final regulations concerning the
application of the low-income
communities’ bonus credit program for
the energy investment credit established
pursuant to the Inflation Reduction Act
of 2022. Under this program, applicants
investing in certain solar or windpowered electricity generation facilities
for which the applicants otherwise
would be eligible for an energy
investment credit may apply for an
allocation of environmental justice solar
and wind capacity limitation to increase
the amount of the energy investment
credit for the taxable year in which the
facility is placed in service. This
document provides definitions and
requirements that are applicable for this
program. These final regulations affect
applicants seeking allocations of the
environmental justice solar and wind
PO 00000
Frm 00006
Fmt 4701
Sfmt 9990
capacity limitation to increase the
amount of the energy investment credit
for which such applicants would
otherwise be eligible once the facility is
placed in service.
Timetable:
Action
NPRM ..................
NPRM Comment
Period End.
Final Rule ............
Final Rule Effective.
Date
FR Cite
06/01/23
06/30/23
88 FR 35791
08/15/23
10/16/23
88 FR 55506
Regulatory Flexibility Analysis
Required: Yes.
Agency Contact: Whitney Brady,
General Attorney, Department of the
Treasury, Internal Revenue Service,
1111 Constitution Avenue NW, Room
5114, Washington, DC 20224, Phone:
202 317–6853, Email:
whitney.e.brady2@irscounsel.treas.gov.
RIN: 1545–BQ81
[FR Doc. 2024–00445 Filed 2–8–24; 8:45 am]
BILLING CODE 4810–01–P
E:\FR\FM\09FEP14.SGM
09FEP14
]]>Agencies
[Federal Register Volume 89, Number 28 (Friday, February 9, 2024)]
[Unknown Section]
[Pages 9626-9630]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-00445]
[[Page 9625]]
Vol. 89
Friday,
No. 28
February 9, 2024
Part XIV
Department of the Treasury
-----------------------------------------------------------------------
Semiannual Regulatory Agenda
Federal Register / Vol. 89 , No. 28 / Friday, February 9, 2024 / UA:
Reg Flex Agenda
[[Page 9626]]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
31 CFR Subtitles A and B
Semiannual Agenda
AGENCY: Department of the Treasury.
ACTION: Semiannual Regulatory Agenda.
-----------------------------------------------------------------------
SUMMARY: This notice is given pursuant to the requirements of the
Regulatory Flexibility Act and Executive Order 12866 (``Regulatory
Planning and Review''), which require the publication by the Department
of a semiannual agenda of regulations.
FOR FURTHER INFORMATION CONTACT: The Agency contact identified in the
item relating to that regulation.
SUPPLEMENTARY INFORMATION: The semiannual regulatory agenda includes
regulations that the Department has issued or expects to issue and
rules currently in effect that are under departmental or bureau review.
The complete Unified Agenda will be available online at
www.reginfo.gov and www.regulations.gov, in a format that offers users
an enhanced ability to obtain information from the Agenda database.
Because publication in the Federal Register is mandated for the
regulatory flexibility agenda required by the Regulatory Flexibility
Act (5 U.S.C. 602), Treasury's printed agenda entries include only:
(1) Rules that are in the regulatory flexibility agenda, in
accordance with the Regulatory Flexibility Act, because they are likely
to have a significant economic impact on a substantial number of small
entities; and
(2) Rules that have been identified for periodic review under
section 610 of the Regulatory Flexibility Act.
Printing of these entries is limited to fields that contain
information required by the Regulatory Flexibility Act's Agenda
requirements. Additional information on these entries is available in
the Unified Agenda available on the internet.
The semiannual agenda of the Department of the Treasury conforms to
the Unified Agenda format developed by the Regulatory Information
Service Center (RISC).
Michael Briskin,
Deputy Assistant General Counsel for General Law and Regulation.
Bureau of the Fiscal Service--Proposed Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
416....................... Revision of the Federal 1530-AA29
Claims Collection
Standards (31 CFR Parts
900-904) (Section 610
Review).
------------------------------------------------------------------------
Financial Crimes Enforcement Network--Proposed Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
417....................... Section 6101. 1506-AB52
Establishment of National
Exam and Supervision
Priorities.
418....................... Residential Real Estate 1506-AB54
Transaction Reports and
Records.
419....................... Revisions to Customer Due 1506-AB60
Diligence Requirements
for Financial
Institutions.
420....................... Commercial Real Estate 1506-AB61
Transaction Reports and
Records.
------------------------------------------------------------------------
Financial Crimes Enforcement Network--Final Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
421....................... Beneficial Ownership 1506-AB59
Information Access and
Safeguards.
------------------------------------------------------------------------
Financial Crimes Enforcement Network--Long-Term Actions
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
422....................... Amendments to the 1506-AB36
Definition of Broker or
Dealer in Securities
(Crowd Funding).
423....................... Clarification of the 1506-AB41
Requirement to Collect,
Retain, and Transmit
Information on
Transactions Involving
Convertible Virtual
Currencies and Digital
Assets With Legal Tender
Status.
424....................... Requirements for Certain 1506-AB47
Transactions Involving
Convertible Virtual
Currency or Digital
Assets.
425....................... Section 6110. Bank Secrecy 1506-AB50
Act Application to
Dealers in Antiquities
and Assessment of Bank
Secrecy Act Application
to Dealers in Arts.
426....................... Section 6212. Pilot 1506-AB51
Program on Sharing of
Information Related to
Suspicious Activity
Reports Within a
Financial Group.
------------------------------------------------------------------------
Customs Revenue Function--Proposed Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
427....................... Entry of Low-Value 1515-AE84
Shipments.
------------------------------------------------------------------------
[[Page 9627]]
Customs Revenue Function--Final Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
428....................... Enforcement of Copyrights 1515-AE26
and the Digital
Millennium Copyright Act.
------------------------------------------------------------------------
Internal Revenue Service--Completed Actions
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
429....................... Guidance on the 1545-BO91
Elimination of Interbank
Offered Rates.
430....................... Additional Guidance on Low- 1545-BQ81
Income Communities Bonus
Credit Program.
------------------------------------------------------------------------
DEPARTMENT OF THE TREASURY (TREAS)
Bureau of the Fiscal Service (FISCAL)
Proposed Rule Stage
416. Revision of the Federal Claims Collection Standards (31 CFR Parts
900-904) (Section 610 Review) [1530-AA29]
Legal Authority: 31 U.S.C. 3711
Abstract: The Department of Justice jointly with the Department of
the Treasury will revise the Federal Claims Collection Standards to
address statutory changes and to improve clarity of existing
regulations.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 11/00/23
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: No.
Agency Contact: Michelle Cordeiro, Senior Counsel, Department of
the Treasury, Bureau of the Fiscal Service, 401 14th Street SW,
Washington, DC 20227, Phone: 202 874-6680, Email:
[email protected].
RIN: 1530-AA29
BILLING CODE 4810-AS-P
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Proposed Rule Stage
417. Section 6101. Establishment of National Exam and Supervision
Priorities [1506-AB52]
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a notice of proposed rulemaking
as part of the establishment of national exam and supervision
priorities. The proposed rule implements section 6101(b) of the Anti-
Money Laundering Act of 2020 that requires the Secretary of the
Treasury to issue and promulgate rules for financial institutions to
carry out the government-wide anti-money laundering and countering the
financing of terrorism priorities (AML/CFT Priorities). The proposed
rule: (i) incorporates a risk assessment requirement for financial
institutions; (ii) requires financial institutions to incorporate AML/
CFT Priorities into risk-based programs; and (iii) provides for certain
technical changes. Once finalized, this proposed rule will affect all
financial institutions subject to regulations under the Bank Secrecy
Act that have AML/CFT program obligations.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 03/00/24
NPRM Comment Period End............. 05/00/24
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Regulatory Support Section, Department of
the Treasury, Financial Crimes Enforcement Network, P.O. Box 39,
Vienna, VA 22183, Phone: 800 767-2825, Email: [email protected].
RIN: 1506-AB52
418. Residential Real Estate Transaction Reports and Records [1506-
AB54]
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a notice of proposed rulemaking
to address money laundering vulnerabilities in the U.S. residential
real estate sector.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
ANPRM............................... 12/08/21 86 FR 69589
ANPRM Comment Period End............ 02/07/22
NPRM................................ 02/00/24
NPRM Comment Period End............. 04/00/24
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Regulatory Support Section, Department of
the Treasury, Financial Crimes Enforcement Network, P.O. Box 39,
Vienna, VA 22183, Phone: 800 767-2825, Email: [email protected].
RIN: 1506-AB54
419. Revisions to Customer Due Diligence Requirements for Financial
Institutions [1506-AB60]
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a notice of proposed rulemaking
entitled ``Revisions to Customer Due Diligence Requirements for
Financial Institutions,'' relating to Section 6403(d) of the Corporate
Transparency Act (CTA). Section 6403(d) of the CTA requires FinCEN to
revise its customer due diligence requirements for financial
institutions to account for the changes created by the beneficial
ownership information reporting and access requirements set out in the
CTA.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 06/00/24
NPRM Comment Period End............. 08/00/24
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Regulatory Support Section, Department of
the Treasury, Financial Crimes Enforcement Network, P.O. Box 39,
Vienna, VA 22183, Phone: 800 767-2825, Email: [email protected].
RIN: 1506-AB60
[[Page 9628]]
420. Commercial Real Estate Transaction Reports and Records [1506-AB61]
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a notice of proposed rulemaking
to address money laundering vulnerabilities in the U.S. commercial real
estate sector.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 09/00/24
NPRM Comment Period End............. 11/00/24
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Regulatory Support Section, Department of
the Treasury, Financial Crimes Enforcement Network, P.O. Box 39,
Vienna, VA 2218, Phone: 800 767-2825, Email: [email protected].
RIN: 1506-AB61
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Final Rule Stage
421. Beneficial Ownership Information Access and Safeguards [1506-AB59]
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a final rule entitled
``Beneficial Ownership Information Access and Safeguards.'' The final
rule will establish protocols to protect the security and
confidentiality of the beneficial ownership information (BOI) that will
be reported to FinCEN pursuant to the Bank Secrecy Act, as amended by
Section 6403(a) of the Corporate Transparency Act, and will establish
the framework for authorized recipients' access to the BOI reported.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 12/16/22 87 FR 77404
NPRM Comment Period End............. 02/14/23
Final Action........................ 12/00/23
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Regulatory Support Section, Department of
the Treasury, Financial Crimes Enforcement Network, P.O. Box 39,
Vienna, VA 22183, Phone: 800 767-2825, Email: [email protected].
RIN: 1506-AB59
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Long-Term Actions
422. Amendments to the Definition of Broker or Dealer in Securities
(Crowd Funding) [1506-AB36]
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5332
Abstract: FinCEN is finalizing amendments to the regulatory
definitions of ``broker or dealer in securities'' under the regulations
implementing the Bank Secrecy Act. The changes are intended to expand
the current scope of the definitions to include funding portals
involved in the offering or selling of securities through crowdfunding
pursuant to section 4(a)(6) of the Securities Act of 1933. In addition,
these amendments would require funding portals to implement policies
and procedures reasonably designed to achieve compliance with all of
the Bank Secrecy Act requirements that are currently applicable to
brokers or dealers in securities. The rule to require these
organizations to comply with the Bank Secrecy Act regulations is
intended to help prevent money laundering, terrorist financing, and
other financial crimes.
Note: This is not a new requirement; it replaces RINs 1506-AB24 and
1506-AB29.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 04/04/16 81 FR 19086
NPRM Comment Period End............. 06/03/16
-----------------------------------
Final Action........................ To Be Determined
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Regulatory Support Section, Phone: 800 767-
2825, Email: [email protected].
RIN: 1506-AB36
423. Clarification of the Requirement To Collect, Retain, and Transmit
Information on Transactions Involving Convertible Virtual Currencies
and Digital Assets With Legal Tender Status [1506-AB41]
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: The Board of Governors of the Federal Reserve System and
FinCEN (collectively, the ``Agencies'') intend to issue a revised
proposal to clarify the meaning of ``money'' as used in the rules
implementing the Bank Secrecy Act requiring financial institutions to
collect, retain, and transmit information on certain funds transfers
and transmittals of funds. The Agencies intend that the revised
proposal will ensure that the rules apply to domestic and cross-border
transactions involving convertible virtual currency, which is a medium
of exchange (such as cryptocurrency) that either has an equivalent
value as currency, or acts as a substitute for currency, but lacks
legal tender status. The Agencies further intend that the revised
proposal will clarify that these rules apply to domestic and cross-
border transactions involving digital assets that have legal tender
status.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/27/20 85 FR 68005
NPRM Comment Period End............. 11/27/20
Second NPRM......................... 01/00/25
Second NPRM Comment Period End...... 03/00/25
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Regulatory Support Section, Phone: 800 767-
2825, Email: [email protected].
RIN: 1506-AB41
424. Requirements for Certain Transactions Involving Convertible
Virtual Currency or Digital Assets [1506-AB47]
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN is amending the regulations implementing the Bank
Secrecy Act (BSA) to require banks and money service businesses (MSBs)
to submit reports, keep records, and verify the identity of customers
in relation to transactions involving convertible virtual currency
(CVC) or digital assets with legal tender status (``legal tender
digital assets'' or ``LTDA'') held in
[[Page 9629]]
unhosted wallets, or held in wallets hosted in a jurisdiction
identified by FinCEN.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 12/23/20 85 FR 83840
NPRM Comment Period End............. 01/04/21
-----------------------------------
Final Action........................ To Be Determined
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Regulatory Support Section, Phone: 800 767-
2825, Email: [email protected].
RIN: 1506-AB47
425. Section 6110. Bank Secrecy Act Application to Dealers in
Antiquities and Assessment of Bank Secrecy Act Application to Dealers
in Arts [1506-AB50]
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a Notice of Proposed Rulemaking
to implement Section 6110 of the Anti-Money Laundering Act of 2020 (the
AML Act). This section amends the Bank Secrecy Act (31 U.S.C.
5312(a)(2)) to include as a financial institution a person engaged in
the trade of antiquities, including an advisor, consultant, or any
other person who engages as a business in the solicitation or the sale
of antiquities, subject to regulations prescribed by the Secretary of
the Treasury. The section further requires the Secretary of the
Treasury to issue proposed rules to implement the amendment within 360
days of enactment of the AML Act.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
ANPRM............................... 09/24/21 86 FR 53021
ANPRM Comment Period End............ 10/25/21
-----------------------------------
NPRM................................ To Be Determined
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Regulatory Support Section, Phone: 800 767-
2825, Email: [email protected].
RIN: 1506-AB50
426. Section 6212. Pilot Program on Sharing of Information Related to
Suspicious Activity Reports Within a Financial Group [1506-AB51]
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a Final Rule in order to
implement Section 6212 of the Anti-Money Laundering Act of 2020 (the
AML Act). This section amends the Bank Secrecy Act (31 U.S.C. 5318(g))
to establish a pilot program that permits financial institutions to
share suspicious activity report (SAR) information with their foreign
branches, subsidiaries, and affiliates for the purpose of combating
illicit finance risks. The section further requires the Secretary of
the Treasury to issue rules to implement the amendment within one year
of enactment of the AML Act.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 01/25/22 87 FR 3719
NPRM Comment Period End............. 03/28/22
-----------------------------------
Final Rule.......................... To Be Determined
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Regulatory Support Section, Phone: 800 767-
2825, Email: [email protected].
RIN: 1506-AB51
BILLING CODE 4810-02-P
DEPARTMENT OF THE TREASURY (TREAS)
Customs Revenue Function (CUSTOMS)
Proposed Rule Stage
427. Entry of Low-Value Shipments [1515-AE84]
Legal Authority: 19 U.S.C. 1321
Abstract: This document proposes amendments to the U.S. Customs and
Border Protection (CBP) regulations pertaining to the entry of certain
low-value shipments not exceeding $800 that are eligible for an
administrative exemption from duty and tax. Specifically, CBP proposes
to create a new process for entering low-value shipments, allowing CBP
to target high-risk shipments more effectively, including those
containing synthetic opioids such as fentanyl. This document also
proposes to revise the current process for entering low-value shipments
to require additional data elements that would assist CBP in verifying
eligibility for duty- and tax-free entry of low-value shipments and
bona-fide gifts.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 04/00/24
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Christopher Mabelitini, Director, Intellectual
Property Rights & E-Commerce Division, Department of the Treasury,
Customs Revenue Function, 1300 Pennsylvania Avenue NW, Washington, DC
20229, Phone: 202 325-6915.
RIN: 1515-AE84
DEPARTMENT OF THE TREASURY (TREAS)
Customs Revenue Function (CUSTOMS)
Final Rule Stage
428. Enforcement of copyrights and the Digital Millennium Copyright Act
[1515-AE26]
Legal Authority: Title III of the Trade Facilitation and Trade
Enforcement Act of 2015 (Pub. L. 114-125); 19 U.S.C. 1595a(c)(2)(G); 19
U.S.C. 1624
Abstract: This rule amends the U.S. Customs and Border Protection
(CBP) regulations pertaining to importations of merchandise that
violate or are suspected of violating the copyright laws in accordance
with title III of the Trade Facilitation and Trade Enforcement Act of
2015 (TFTEA) and certain provisions of the Digital Millennium Copyright
Act (DMCA).
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/16/19 84 FR 55251
NPRM Comment Period End............. 12/16/19
Final Rule.......................... 12/00/23
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Alaina Van Horn, Chief, Intellectual Property
Enforcement Branch, Department of the Treasury, Customs Revenue
Function, 1331 Pennsylvania Avenue NW, Washington, DC 20229, Phone: 202
325-0083, Email: [email protected].
RIN: 1515-AE26
BILLING CODE 9111-14-P
DEPARTMENT OF THE TREASURY (TREAS)
Internal Revenue Service (IRS)
Completed Actions
429. Guidance on the Elimination of Interbank Offered Rates [1545-BO91]
Legal Authority: 26 U.S.C. 882c and 7805; 26 U.S.C. 7805
Abstract: The final regulations will provide guidance on the tax
[[Page 9630]]
consequences of the phased elimination of interbank offered rates
(IBORs) that is underway in the United States and many foreign
countries. Taxpayers have requested guidance that addresses the
transition from IBOR to other reference rates and the determination of
the interest expense deduction of a foreign corporation.
Completed:
------------------------------------------------------------------------
Reason Date FR Cite
------------------------------------------------------------------------
Final Action Completed By TD 9976... 06/30/23 88 FR 42231
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Caleb Trimm, Phone: 202 317-6002, Fax: 855 589-
8672, Email: [email protected].
RIN: 1545-BO91
430. Additional guidance on Low-Income Communities Bonus
Credit Program [1545-BQ81]
Legal Authority: 26 U.S.C. 48(e); 26 U.S.C. 7805
Abstract: This document contains final regulations concerning the
application of the low-income communities' bonus credit program for the
energy investment credit established pursuant to the Inflation
Reduction Act of 2022. Under this program, applicants investing in
certain solar or wind-powered electricity generation facilities for
which the applicants otherwise would be eligible for an energy
investment credit may apply for an allocation of environmental justice
solar and wind capacity limitation to increase the amount of the energy
investment credit for the taxable year in which the facility is placed
in service. This document provides definitions and requirements that
are applicable for this program. These final regulations affect
applicants seeking allocations of the environmental justice solar and
wind capacity limitation to increase the amount of the energy
investment credit for which such applicants would otherwise be eligible
once the facility is placed in service.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 06/01/23 88 FR 35791
NPRM Comment Period End............. 06/30/23
Final Rule.......................... 08/15/23 88 FR 55506
Final Rule Effective................ 10/16/23
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Whitney Brady, General Attorney, Department of the
Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Room
5114, Washington, DC 20224, Phone: 202 317-6853, Email:
[email protected].
RIN: 1545-BQ81
[FR Doc. 2024-00445 Filed 2-8-24; 8:45 am]
BILLING CODE 4810-01-P
