De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction, 20317-20318 [2024-05639]
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Federal Register / Vol. 89, No. 57 / Friday, March 22, 2024 / Rules and Regulations
ddrumheller on DSK120RN23PROD with RULES1
must respond to FDA with data or other
information about whether the food
contact substance and its intended use
meet the identity limitations and
specifications listed in the cited
threshold of regulation exemption.
(ii) If a manufacturer or supplier fails,
by the specified date, to supply data or
other information that demonstrates that
the intended use of the food contact
substance identified in the FCN is not
exempt through an issued threshold of
regulation exemption, FDA may
determine that the FCN is no longer
effective on the basis that the intended
use of the food contact substance is the
subject of an issued threshold of
regulation exemption.
(b) If FDA determines that an FCN is
no longer effective, FDA will publish a
notice of its determination in the
Federal Register, stating that a detailed
summary of the basis for FDA’s
determination that the FCN is no longer
effective has been placed on public
display and that copies are available
upon request. If FDA determines it
would be protective of public health,
FDA may include a separate compliance
date for the use of the food contact
substance in food contact articles,
including food contact substances that
were produced, supplied, or used by the
manufacturer or supplier before
publication of the notice in the Federal
Register or before the compliance date
described in paragraph (a)(2)(i)(B) of
this section. The date that the notice
publishes in the Federal Register is the
date on which the notification is no
longer effective. FDA’s determination
that an FCN is no longer effective is
final Agency action subject to judicial
review.
(c) FDA’s determination that an FCN
is no longer effective does not preclude
any manufacturer or supplier from
submitting a new FCN for the same food
contact substance, including for the
same intended use, after FDA has
determined that an FCN is no longer
effective, unless the intended use of the
food contact substance is authorized by
a food additive regulation or the subject
of an issued threshold of regulation
exemption. The new submission must
be made under §§ 170.100 and 170.101.
Dated: March 12, 2024.
Robert M. Califf,
Commissioner of Food and Drugs.
[FR Doc. 2024–05802 Filed 3–21–24; 8:45 am]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
§ 301.6721–1 Failure to file correct
information returns.
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De Minimis Error Safe Harbor
Exceptions to Penalties for Failure To
File Correct Information Returns or
Furnish Correct Payee Statements;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Final rule; correcting
amendments.
AGENCY:
This document includes
corrections to the final regulations
(Treasury Decision 9984) published in
the Federal Register on Tuesday,
December 19, 2023. Treasury Decision
9984 contained final regulations
implementing statutory safe harbor rules
that protect persons required to file
information returns or to furnish payee
statements from penalties under the
Internal Revenue Code for failure to file
correct information returns or furnish
correct payee statements.
DATES: These corrections are effective
on March 22, 2024 and applicable
beginning December 19, 2023.
FOR FURTHER INFORMATION CONTACT:
Alexander Wu at (202) 317–6845 (not a
toll-free number).
SUPPLEMENTARY INFORMATION: This
document corrects minor technical
errors in 26 CFR 301.6721–0.
SUMMARY:
Background
The final regulations (TD 9984)
subject to this correction are issued
under section 6045(g), 6721, 6722, and
6724 of the Internal Revenue Code.
*
*
*
*
(b) * * *
(6) Application to returns not due on
January 31, February 28, or March 15.
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*
*
*
§ 301.6724–1
*
Reasonable cause.
*
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*
*
(o) Applicability dates.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations
Section, Associate Chief Counsel, (Procedure
and Administration).
[FR Doc. 2024–05744 Filed 3–21–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9984]
RIN 1545–BN59
De Minimis Error Safe Harbor
Exceptions to Penalties for Failure To
File Correct Information Returns or
Furnish Correct Payee Statements;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Final rule; correction.
AGENCY:
■
This document contains a
correction to the final regulations
(Treasury Decision 9984) published in
the Federal Register on Tuesday,
December 19, 2023. Treasury Decision
9984 contains final regulations
implementing statutory safe harbor rules
that protect persons required to file
information returns or to furnish payee
statements from penalties under the
Internal Revenue Code for failure to file
correct information returns or furnish
correct payee statements.
DATES: This correction is effective on
March 22, 2024 and applicable
beginning December 19, 2023.
FOR FURTHER INFORMATION CONTACT:
Alexander Wu at (202) 317–6845 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Par. 2. Section 301.6721–0 is
amended by revising the entries for
Background
The final regulations (TD 9984)
subject to this correction are issued
under section 6045(g), 6721, 6722, and
6724 of the Internal Revenue Code.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
Corrections to the Regulations
Accordingly, 26 CFR part 301 is
corrected by making the following
correcting amendments:
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
Authority: 26 U.S.C. 7805.
Jkt 262001
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Table of Contents.
[TD 9984]
■
17:20 Mar 21, 2024
§ 301.6721–0
*
BILLING CODE 4164–01–P
VerDate Sep<11>2014
301.6721–1(b)(6) and 301.6724–1(o) to
read as follows:
26 CFR Part 301
RIN 1545–BN59
20317
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SUMMARY:
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20318
Federal Register / Vol. 89, No. 57 / Friday, March 22, 2024 / Rules and Regulations
On January 30, 2024, the Office of the
Federal Register published a rule to
correct an error that appeared in the
most recent annual revision of the Code
of Federal Regulations (89 FR 5768).
The CFR correction amended
§ 301.6721–1 of Title 26 of the Code of
Federal Regulations, Parts 300 to 499,
revised as of April 1, 2023, by
reinstating paragraph (b)(6), which was
mistakenly omitted.
Correction to Publication
Accordingly, in FR Doc. 2023–27283
(TD 9984) beginning on page 87696 in
the Federal Register of Tuesday,
December 19, 2023, the following
correction is made:
■
§ 301.6721–1
[Corrected]
1. On page 87701, in the first column,
amendatory instruction Par. 5, subinstruction 4, ‘‘Adding paragraph
(b)(6);’’ is corrected to read ‘‘Revising
paragraph (b)(6);’’.
■
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations
Section, Associate Chief Counsel, (Procedure
and Administration).
[FR Doc. 2024–05639 Filed 3–21–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF DEFENSE
Department of the Army, Corps of
Engineers
33 CFR Part 334
Military Ocean Terminal Concord,
California; Restricted Area
AGENCY:
U.S. Army Corps of Engineers,
DoD.
ACTION:
Final rule.
The U.S. Army Corps of
Engineers (Corps) is amending its
regulations to modify an existing
permanent restricted area within waters
along the shoreline of the Military
Ocean Terminal Concord (MOTCO), on
the south shore of Suisun Bay, north of
the City of Concord, Contra Costa
County, California. The amendment was
requested by U.S. Army Military Surface
Deployment and Distribution Command
(SDDC) to expand the boundaries of the
MOTCO restricted area in order to
provide an adequate security buffer for
MOTCO shoreline infrastructure and
operational needs.
DATES: Effective date: April 22, 2024.
ADDRESSES: U.S. Army Corps of
Engineers, Attn: CECW–CO (David
Olson), 441 G Street NW, Washington,
DC 20314–1000.
ddrumheller on DSK120RN23PROD with RULES1
SUMMARY:
VerDate Sep<11>2014
17:20 Mar 21, 2024
Jkt 262001
FOR FURTHER INFORMATION CONTACT:
Mr. David Olson, Headquarters,
Operations and Regulatory Community
of Practice, Washington, DC at 202–761–
4922.
SUPPLEMENTARY INFORMATION: In
response to this request by the SDDC,
and pursuant to its authorities in
Section 7 of the Rivers and Harbors Act
of 1917 (40 Stat 266; 33 U.S.C. 1) and
Chapter XIX of the Army
Appropriations Act of 1919 (40 Stat 892;
33 U.S.C. 3), the Corps is amending
paragraph (a) of 33 CFR 334.1110 to
expand the boundaries of the existing
MOTCO restricted area. The existing
boundary at the western terminus is
shifted approximately 700 yards west
along the shoreline so that it
encompasses the mouth of Hastings
Slough and eliminates a potential route
of unauthorized encroachment into the
MOTCO installation. Along the central
and eastern parts of the restricted area,
the existing boundary is shifted
bayward to the edge of an existing
navigation channel (Roe Island Channel,
Port Chicago Reach, and Middle Ground
West Reach). The revised eastern
boundary follows the southern edge of
the navigation channel, and will not
encroach into or impact vessel traffic in
the navigation channel. The eastern
shoreline terminus remains at its
original location.
The proposed rule to expand the
existing MOTCO restricted area was
published in the January 11, 2023,
edition of the Federal Register (88 FR
1532) and the regulations.gov docket
number was COE–2022–0012. No
comments were received in response to
the proposed rule. The January 11, 2023,
proposed rule included coordinates of
reference points A through G along the
revised boundary. Minor adjustments to
the coordinates of boundary points D
and E have been made in this final rule
to locate the points just outside the
boundaries of the adjacent navigation
channel, and ensure that the restricted
area does not encroach on the
navigation channel. Additional
formatting changes were made to the
coordinates of other points to ensure
data consistency. All coordinates are
now shown in decimal degrees to four
decimal places, which did not alter the
locations of the points that were not
changed by this final rule.
Procedural Requirements
a. Regulatory Planning and Review.
This final rule is not a ‘‘significant
regulatory action’’ under Executive
Order 12866 (58 FR 51735, October 4,
1993) and Executive Order 13563 (76 FR
3821, January 21, 2011) and it was not
PO 00000
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submitted to the Office of Management
and Budget for review.
b. Review Under the Regulatory
Flexibility Act. This final rule has been
reviewed under the Regulatory
Flexibility Act (Pub. L. 96–354). The
Regulatory Flexibility Act generally
requires an agency to prepare a
regulatory flexibility analysis of any rule
subject to notice-and-comment
rulemaking requirements under the
Administrative Procedure Act or any
other statute unless the agency certifies
that the rule will not have a significant
economic impact on a substantial
number of small entities (i.e., small
businesses and small governments). The
Corps expects that the changes to the
boundaries of this restricted area will
have no appreciable economic impact
on the public, will result in no
anticipated navigational hazards, and
will not interfere with existing
waterway traffic. Small entities can still
utilize navigable waters outside of the
restricted area. The Corps therefore
certifies that this final rule would have
no significant economic impact on small
entities.
c. Review Under the National
Environmental Policy Act. The Corps
has determined that this rule will not
have a significant impact on the quality
of the human environment and,
therefore, preparation of an
environmental impact statement is not
required. An environmental assessment
was prepared for the final rule and may
be reviewed by contacting the Corps’
San Francisco District office at CESPNRG-Info@usace.army.mil.
d. Unfunded Mandates Act. The final
rule does not impose an enforceable
duty among the private sector and,
therefore, is not a federal private sector
mandate, and is not subject to the
requirements of Section 202 or 205 of
the Unfunded Mandates Reform Act
(Pub. L. 104–4, 109 Stat. 48, 2 U.S.C.
1501 et seq.). The Corps has also found
under Section 203 of the Act, that small
governments will not be significantly or
uniquely affected by this rulemaking.
e. Congressional Review Act. The
Congressional Review Act, 5 U.S.C. 801
et seq., generally provides that before a
rule may take effect, the agency
promulgating the rule must submit a
rule report, which includes a copy of
the rule, to each House of the Congress
and to the Comptroller General of the
United States. The Corps will submit a
report containing the final rule and
other required information to the U.S.
Senate, the U.S. House of
Representatives, and the Comptroller
General of the United States. A major
rule cannot take effect until 60 days
after it is published in the Federal
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]]>Agencies
[Federal Register Volume 89, Number 57 (Friday, March 22, 2024)]
[Rules and Regulations]
[Pages 20317-20318]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-05639]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9984]
RIN 1545-BN59
De Minimis Error Safe Harbor Exceptions to Penalties for Failure
To File Correct Information Returns or Furnish Correct Payee
Statements; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final rule; correction.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to the final regulations
(Treasury Decision 9984) published in the Federal Register on Tuesday,
December 19, 2023. Treasury Decision 9984 contains final regulations
implementing statutory safe harbor rules that protect persons required
to file information returns or to furnish payee statements from
penalties under the Internal Revenue Code for failure to file correct
information returns or furnish correct payee statements.
DATES: This correction is effective on March 22, 2024 and applicable
beginning December 19, 2023.
FOR FURTHER INFORMATION CONTACT: Alexander Wu at (202) 317-6845 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9984) subject to this correction are
issued under section 6045(g), 6721, 6722, and 6724 of the Internal
Revenue Code.
[[Page 20318]]
On January 30, 2024, the Office of the Federal Register published a
rule to correct an error that appeared in the most recent annual
revision of the Code of Federal Regulations (89 FR 5768). The CFR
correction amended Sec. 301.6721-1 of Title 26 of the Code of Federal
Regulations, Parts 300 to 499, revised as of April 1, 2023, by
reinstating paragraph (b)(6), which was mistakenly omitted.
Correction to Publication
0
Accordingly, in FR Doc. 2023-27283 (TD 9984) beginning on page 87696 in
the Federal Register of Tuesday, December 19, 2023, the following
correction is made:
Sec. 301.6721-1 [Corrected]
0
1. On page 87701, in the first column, amendatory instruction Par. 5,
sub-instruction 4, ``Adding paragraph (b)(6);'' is corrected to read
``Revising paragraph (b)(6);''.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2024-05639 Filed 3-21-24; 8:45 am]
BILLING CODE 4830-01-P
