Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing, 28690-28691 [2024-08419]

Download as PDF 28690 Federal Register / Vol. 89, No. 77 / Friday, April 19, 2024 / Proposed Rules Adams Accession No./web link/ Federal Register Citation Document Proposed Technical ment No. 3. Proposed Technical ment No. 3. Proposed Technical ment No. 4. Proposed Technical ment No. 4. Proposed Technical ment No. 4. Specifications Appendix B for Certificate of Compliance No. 1026, Renewed Amend- ML22354A279. Specifications Appendix C for Certificate of Compliance No. 1026, Renewed Amend- ML22354A280. Specifications Appendix A for Certificate of Compliance No. 1026, Renewed Amend- ML22354A282. Specifications Appendix B for Certificate of Compliance No. 1026, Renewed Amend- ML22354A283. Specifications Appendix C for Certificate of Compliance No. 1026, Renewed Amend- ML22354A284. Environmental Documents ‘‘Environmental Assessment and Findings of No Significant Impact for the Final Rule Amending 10 CFR Part 72 License and Certificate of Compliance Terms.’’ (2010). Generic Environmental Impact Statement for Continued Storage of Spent Nuclear Fuel: Final Report (NUREG–2157, Volumes 1 and 2) (2014). ML100710441. ML14198A440 (package). Westinghouse Electric Company LLC FuelSolutionsTM Spent Fuel Management System Renewal Application Documents Westinghouse Electric Company LLC ‘‘Submittal of FuelSolutionsTM Spent Fuel Management System Certificate of Compliance (CoC) Renewal Application.’’ Westinghouse letter LTR–NRC–20–64. (November 6, 2020). Westinghouse Electric Company LLC ‘‘Reponses to Requests for Supplemental Information for the Application for the FuelSolutionsTM Spent Fuel Management System Certificate of Compliance (CoC) Renewal Application.’’ Westinghouse letter LTR–NRC–21–14 Revision 0. (March 30, 2021). Westinghouse Electric Company LLC ‘‘Submittal of FuelSolutionsTM Spent Fuel Management System Certificate of Compliance (CoC) Renewal Application.’’ Westinghouse letter LTR–NRC–22–27. (June 30, 2022). Westinghouse Electric Company LLC ‘‘Submittal of Supplemental Response to NRC RAI A–RCS1.’’ Westinghouse letter LTR–NRC–22–38. (September 13, 2022). ML20315A012 (package). ML21090A201 (package). ML22186A053 (package). ML22256A285 (package). Other Documents khammond on DSKJM1Z7X2PROD with PROPOSALS ‘‘Standard Review Plan for Renewal of Specific Licenses and Certificates of Compliance for Dry Storage of Spent Nuclear Fuel.’’ NUREG–1927, Revision 1. Washington, DC. (June 2016). ‘‘Managing Aging Processes in Storage (MAPS) Report.’’ Final Report. NUREG–2214. Washington, DC. (July 2019). ‘‘General License for Storage of Spent Fuel at Power Reactor Sites.’’ (July 18, 1990) ................................... ‘‘List of Approved Spent Fuel Storage Casks: FuelSolutions Addition.’’ (January 16, 2001) ........................... ‘‘License and Certificate of Compliance Terms.’’ (February 16, 2011) ............................................................. ‘‘Agreement State Program Policy Statement; Correction.’’ (October 18, 2017) .............................................. Nuclear Energy Institute NEI 14–03, Revision 2, ‘‘Format, Content and Implementation Guidance for Dry Cask Storage Operations-Based Aging Management.’’ (December 2016). Regulatory Guide 3.76, Revision 0, ‘‘Implementation of Aging Management Requirements for Spent Fuel Storage Renewals.’’ (July 2021). ‘‘Licenses, Certifications, and Approvals for Nuclear Power Plants.’’ (August 28, 2007) ................................. Presidential Memorandum, ‘‘Plain Language in Government Writing.’’ (June 10, 1998) ................................. The NRC may post materials related to this document, including public comments, on the Federal rulemaking website at https://www.regulations.gov under Docket ID NRC–2023–0220. In addition, the Federal rulemaking website allows members of the public to receive alerts when changes or additions occur in a docket folder. To subscribe: (1) navigate to the docket folder (NRC– 2023–0220); (2) click the ‘‘Subscribe’’ link; and (3) enter an email address and click on the ‘‘Subscribe’’ link. Dated: April 8, 2024. For the Nuclear Regulatory Commission. Raymond Furstenau, Acting Executive Director for Operations. [FR Doc. 2024–08389 Filed 4–18–24; 8:45 am] BILLING CODE 7590–01–P VerDate Sep<11>2014 02:03 Apr 19, 2024 Jkt 262001 DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 53 [REG–142338–07] RIN 1545–BI33 Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; notice of hearing. AGENCY: This document provides a notice of public hearing on proposed regulations regarding excise taxes on SUMMARY: PO 00000 Frm 00009 Fmt 4702 Sfmt 4702 ML16179A148. ML19214A111. 55 FR 29181. 66 FR 3444. 76 FR 8872. 82 FR 48535. ML16356A210. ML21098A022. 72 FR 49352. 63 FR 31885. taxable distributions made by a sponsoring organization from a donor advised fund (DAF), and on the agreement of certain fund managers to the making of such distributions. DATES: The public hearing on these proposed regulations has been scheduled for Monday, May 6, 2024, at 10:00 a.m. ET and Tuesday, May 7, 2024, at 10:00 a.m. ET. ADDRESSES: On Monday, May 6, 2024, the public hearing will be held in the Auditorium, at the Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC. Due to security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present a valid photo identification to enter the building. Because of access restrictions, E:\FR\FM\19APP1.SGM 19APP1 khammond on DSKJM1Z7X2PROD with PROPOSALS Federal Register / Vol. 89, No. 77 / Friday, April 19, 2024 / Proposed Rules visitors will not be admitted beyond the immediate entrance area more than 30 minutes before the hearing starts. Participants may alternatively attend the public hearing by telephone. On Tuesday, May 7, 2024, the public hearing will be held by telephone only. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, call Christopher A. Hyde at (202) 317– 5800 (not a toll-free number); concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the public hearing, call Vivian Hayes (202–317– 6901) (not a toll-free number) or by email to publichearings@irs.gov (preferred). SUPPLEMENTARY INFORMATION: The subject of the public hearing is the notice of proposed rulemaking (REG– 142338–07) that was published in the Federal Register on Tuesday, November 14, 2023, (88 FR 77922). Persons who wished to present oral comments at the public hearing were required to submit an outline of the topics to be discussed as well as the time to be devoted to each topic by April 5, 2024. This due date for requests to testify has not been extended. Persons who made timely requests to testify will receive the telephone number and access codes for the public hearing. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge at the hearing, and via the Federal eRulemaking Portal (www.Regulations.gov) under the title of Supporting & Related Material. Individuals who want to attend the public hearing in person without testifying must send an email to publichearings@irs.gov to have your name added to the building access list. The subject line of the email must contain the regulation number REG– 142338–07 and the language ATTEND In Person. For example, the subject line may say: Request to ATTEND Hearing In Person for REG–142338–07. Requests to attend the public hearing must be received by 5:00 p.m. ET on May 1, 2024. Individuals who want to attend the public hearing by telephone without testifying must also send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation number REG–142338–07, and the language ATTEND Hearing Telephonically. For example, the subject line may say: Request to ATTEND Hearing Telephonically for VerDate Sep<11>2014 02:03 Apr 19, 2024 Jkt 262001 REG–142338–07. Requests to attend the public hearing must be received by 5:00 p.m. ET on May 1, 2024. Hearings will be made accessible to people with disabilities. To request special assistance during a hearing please contact the Publications and Regulations Section of the Office of Associate Chief Counsel (Procedure and Administration) by sending an email to publichearings@irs.gov (preferred) or by telephone at (202) 317–6901 (not a tollfree number) by 5:00 p.m. ET on April 30, 2024. Any questions regarding speaking at or attending a public hearing may also be emailed to publichearings@irs.gov. Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2024–08419 Filed 4–18–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 100 [Docket Number USCG–2024–0169] RIN 1625–AA08 Special Local Regulation; Sail Grand Prix, Upper Bay, New York City, NY Coast Guard, DHS. Notice of proposed rulemaking. AGENCY: ACTION: The Coast Guard is proposing to establish a temporary special local regulation in the Upper Bay of New York Harbor in support of Sail Grand Prix 2024 from June 21, 2024, through June 23, 2024. This special local regulation is necessary to provide for the safety of life from the dangers associated with high-speed sailing during the event. This proposed rulemaking would temporarily prohibit persons and vessels from entering, transiting through, blocking, or loitering within the event area, unless authorized by the Captain of the Port New York or a designated representative. We invite your comments on this proposed rulemaking. SUMMARY: Comments and related material must be received by the Coast Guard on or before May 20, 2024. ADDRESSES: You may submit comments identified by docket number USCG– 2024–0169 using the Federal DecisionMaking Portal at https:// www.regulations.gov. See the ‘‘Public Participation and Request for DATES: PO 00000 Frm 00010 Fmt 4702 Sfmt 4702 28691 Comments’’ portion of the section for further instructions on submitting comments. This notice of proposed rulemaking with its plain-language, 100word-or-less proposed rule summary will be available in this same docket. FOR FURTHER INFORMATION CONTACT: If you have questions about this proposed rulemaking, call or email MST1 Kathryn Veal, Waterways Management Division, U.S. Coast Guard Sector New York; telephone 718–354–4151, email Kathryn.M.Veal@uscg.mil. SUPPLEMENTARY INFORMATION: SUPPLEMENTARY INFORMATION I. Table of Abbreviations CFR Code of Federal Regulations COTP Captain of the Port DHS Department of Homeland Security FR Federal Register NPRM Notice of proposed rulemaking Sail GP Sail Grand Prix § Section U.S.C. United States Code II. Background, Purpose, and Legal Basis On October 5, 2023, a representative of Sail Grand Prix (Sail GP) notified the Coast Guard of intentions to conduct Sail Grand Prix 2024 in the Upper Bay of New York Harbor from 1 p.m. to 4 p.m. on June 21, 2024, and from 3:30 p.m. to 6:30 p.m. on June 22, 2024, through June 23, 2024. The race will take place between Governor’s Island, Ellis Island and Liberty Island in the Upper Bay featuring 50-foot foiling catamaran sailboats. Due to the highprofile nature of this event, spectator vessels and support craft that will be present and have the potential to cause vessel congestion in proximity of the Anchorage Channel and Hudson River Channel, the Captain of the Port (COTP) Sector New York has determined that potential hazards associated with the race and race location would be a safety concern for anyone within the race area and adjacent navigable waters. The purpose of this rulemaking is to ensure the safety of vessels, spectators and participants and the navigable waters within the racing area before, during, and after the scheduled event. The Coast Guard is proposing this rulemaking under authority in 46 U.S.C. 70041. III. Discussion of Proposed Rule The COTP Sector New York proposes to establish a special local regulation in the Upper Bay of New York Harbor from 1 p.m. to 4 p.m. on June 21, 2024, and from 3:30 p.m. to 6:30 p.m. on June 22, 2024, through June 23, 2024. The areas regulated by this special local regulation would be between Governor’s Island, E:\FR\FM\19APP1.SGM 19APP1

Agencies

[Federal Register Volume 89, Number 77 (Friday, April 19, 2024)]
[Proposed Rules]
[Pages 28690-28691]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-08419]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 53

[REG-142338-07]
RIN 1545-BI33


Taxes on Taxable Distributions From Donor Advised Funds Under 
Section 4966; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; notice of hearing.

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

SUMMARY: This document provides a notice of public hearing on proposed 
regulations regarding excise taxes on taxable distributions made by a 
sponsoring organization from a donor advised fund (DAF), and on the 
agreement of certain fund managers to the making of such distributions.

DATES: The public hearing on these proposed regulations has been 
scheduled for Monday, May 6, 2024, at 10:00 a.m. ET and Tuesday, May 7, 
2024, at 10:00 a.m. ET.

ADDRESSES: On Monday, May 6, 2024, the public hearing will be held in 
the Auditorium, at the Internal Revenue Service Building, 1111 
Constitution Avenue NW, Washington, DC. Due to security procedures, 
visitors must enter at the Constitution Avenue entrance. In addition, 
all visitors must present a valid photo identification to enter the 
building. Because of access restrictions,

[[Page 28691]]

visitors will not be admitted beyond the immediate entrance area more 
than 30 minutes before the hearing starts. Participants may 
alternatively attend the public hearing by telephone.
    On Tuesday, May 7, 2024, the public hearing will be held by 
telephone only.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
call Christopher A. Hyde at (202) 317-5800 (not a toll-free number); 
concerning submissions of comments, the hearing and/or to be placed on 
the building access list to attend the public hearing, call Vivian 
Hayes (202-317-6901) (not a toll-free number) or by email to 
[email protected] (preferred).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-142338-07) that was published in the 
Federal Register on Tuesday, November 14, 2023, (88 FR 77922).
    Persons who wished to present oral comments at the public hearing 
were required to submit an outline of the topics to be discussed as 
well as the time to be devoted to each topic by April 5, 2024. This due 
date for requests to testify has not been extended. Persons who made 
timely requests to testify will receive the telephone number and access 
codes for the public hearing.
    An agenda showing the scheduling of the speakers will be prepared 
after the deadline for receiving outlines has passed. Copies of the 
agenda will be available free of charge at the hearing, and via the 
Federal eRulemaking Portal (www.Regulations.gov) under the title of 
Supporting & Related Material.
    Individuals who want to attend the public hearing in person without 
testifying must send an email to [email protected] to have your 
name added to the building access list. The subject line of the email 
must contain the regulation number REG-142338-07 and the language 
ATTEND In Person. For example, the subject line may say: Request to 
ATTEND Hearing In Person for REG-142338-07. Requests to attend the 
public hearing must be received by 5:00 p.m. ET on May 1, 2024.
    Individuals who want to attend the public hearing by telephone 
without testifying must also send an email to [email protected] to 
receive the telephone number and access code for the hearing. The 
subject line of the email must contain the regulation number REG-
142338-07, and the language ATTEND Hearing Telephonically. For example, 
the subject line may say: Request to ATTEND Hearing Telephonically for 
REG-142338-07. Requests to attend the public hearing must be received 
by 5:00 p.m. ET on May 1, 2024.
    Hearings will be made accessible to people with disabilities. To 
request special assistance during a hearing please contact the 
Publications and Regulations Section of the Office of Associate Chief 
Counsel (Procedure and Administration) by sending an email to 
[email protected] (preferred) or by telephone at (202) 317-6901 
(not a toll-free number) by 5:00 p.m. ET on April 30, 2024.
    Any questions regarding speaking at or attending a public hearing 
may also be emailed to [email protected].

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel (Procedure and Administration).
[FR Doc. 2024-08419 Filed 4-18-24; 8:45 am]
BILLING CODE 4830-01-P

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