Excise Tax on Repurchase of Corporate Stock; Hearing, 58306 [2024-15717]
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58306
Federal Register / Vol. 89, No. 138 / Thursday, July 18, 2024 / Proposed Rules
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 58
[REG–115710–22]
RIN 1545–BQ59
Excise Tax on Repurchase of
Corporate Stock; 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 that would provide guidance
regarding the application of the new
excise tax on repurchases of corporate
stock made after December 31, 2022.
DATES: The public hearing on these
proposed regulations has been
scheduled for August 27, 2024, at 10:00
a.m. ET. The IRS must receive speakers’
outlines of the topics to be discussed at
the public hearing by August 9, 2024. If
no outlines are received by August 9,
2024, the public hearing will be
cancelled.
SUMMARY:
The public hearing is being
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, 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.
Send submissions electronically via
the Federal eRulemaking Portal at
www.regulations.gov (IRS REG–115710–
22) or to CC:PA:01:PR (REG–115710–
22), Room 5205, Internal Revenue
Service, P.O. Box 7604, Ben Franklin
Station, Washington, DC 20044.
Submissions may be hand delivered
Monday through Friday to CC:PA:01:PR
(REG–115710–22), Couriers Desk,
Internal Revenue Service, 1111
Constitution Avenue NW, Room 5205,
Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Concerning proposed §§ 58.4501–1
through 58.4501–6, Kailee H. Farrell at
(202) 317–6975; concerning proposed
§ 58.4501–7, Brittany N. Dobi at (202)
317–5469; concerning proposed
§ 1.1275–6(f)(12)(iii), Jonathan A.
LaPlante at (202) 317–3900; concerning
khammond on DSKJM1Z7X2PROD with PROPOSALS
ADDRESSES:
VerDate Sep<11>2014
15:57 Jul 17, 2024
Jkt 262001
the hearing and/or to be placed on the
building access list to attend the public
hearing, call the Publications and
Regulations Section at (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–
115710–22) that was published in the
Federal Register on Friday, April 12,
2024 (FR 89 25980).
The rules of 26 CFR 601.601(a)(3)
apply to the hearing. Persons who wish
to present oral comments at the hearing
must submit an outline of the topics to
be discussed and the time to be devoted
to each topic by August 9, 2024.
A period of 10 minutes will be
allotted to each person for making
comments. 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. If no
outline of the topics to be discussed at
the hearing is received by August 9,
2024, the public hearing will be
cancelled. If the public hearing is
cancelled, a notice of cancellation of the
public hearing will be published in the
Federal Register.
Individuals who want to testify in
person at the public hearing must send
an email to publichearings@irs.gov to
have your legal name added to the
building access list. The subject line of
the email must contain the regulation
number REG–115710–22 and the
language ‘‘TESTIFY In Person.’’ For
example, the subject line may say:
Request to TESTIFY In Person at
Hearing for REG–115710–22.
Individuals who want to testify by
telephone at the public hearing must
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–115710–22 and
the language ‘‘TESTIFY
Telephonically.’’ For example, the
subject line may say: Request to
TESTIFY Telephonically at Hearing for
REG–115710–22.
Individuals who want to attend the
public hearing in person without
testifying must also send an email to
publichearings@irs.gov to have your
legal name added to the building access
list. The subject line of the email must
contain the regulation number REG–
115710–22 and the language ‘‘ATTEND
In Person.’’ For example, the subject
PO 00000
Frm 00012
Fmt 4702
Sfmt 4702
line may say: Request to ATTEND
Hearing In Person for REG–115710–22.
Requests to attend the public hearing
must be received by 5:00 p.m. ET on
August 22, 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–115710–22 and the
language ‘‘ATTEND Hearing
Telephonically.’’ For example, the
subject line may say: Request to
ATTEND Hearing Telephonically for
REG–115710–22. Requests to attend the
public hearing must be received by 5:00
p.m. ET on August 22, 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. 2024–15717 Filed 7–17–24; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R02–OAR–2024–0110, FRL–12093–
01–R2]
Air Plan Approval; New Jersey; NOX
SIP Call and Removal of CAIR
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
The Environmental Protection
Agency (EPA) is proposing to approve
the removal of the New Jersey Clean Air
Interstate Rule (CAIR nitrogen oxides
(NOX) Trading Program regulations from
the New Jersey State Implementation
Plan (SIP) and is proposing to
conditionally approve the removal of
the New Jersey NOX Budget Program
regulations from the New Jersey SIP. On
August 23, 2018, the New Jersey
Department of Environmental Protection
(NJDEP) submitted a SIP revision
requesting the removal of the State’s
CAIR NOX Trading Program and NOX
Budget Program regulations from the
New Jersey SIP. NJDEP submitted a
supplement to the revision on May 31,
2024, that commits NJDEP to develop a
Memorandum of Agreement with the
EPA that indicates how the State of New
Jersey will maintain compliance with
the State’s NOX SIP Call obligations for
SUMMARY:
E:\FR\FM\18JYP1.SGM
18JYP1
]]>Agencies
[Federal Register Volume 89, Number 138 (Thursday, July 18, 2024)]
[Proposed Rules]
[Page 58306]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-15717]
[[Page 58306]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 58
[REG-115710-22]
RIN 1545-BQ59
Excise Tax on Repurchase of Corporate Stock; 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 that would provide guidance regarding the application of
the new excise tax on repurchases of corporate stock made after
December 31, 2022.
DATES: The public hearing on these proposed regulations has been
scheduled for August 27, 2024, at 10:00 a.m. ET. The IRS must receive
speakers' outlines of the topics to be discussed at the public hearing
by August 9, 2024. If no outlines are received by August 9, 2024, the
public hearing will be cancelled.
ADDRESSES: The public hearing is being 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, 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.
Send submissions electronically via the Federal eRulemaking Portal
at www.regulations.gov (IRS REG-115710-22) or to CC:PA:01:PR (REG-
115710-22), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben
Franklin Station, Washington, DC 20044. Submissions may be hand
delivered Monday through Friday to CC:PA:01:PR (REG-115710-22),
Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue NW,
Room 5205, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Concerning proposed Sec. Sec.
58.4501-1 through 58.4501-6, Kailee H. Farrell at (202) 317-6975;
concerning proposed Sec. 58.4501-7, Brittany N. Dobi at (202) 317-
5469; concerning proposed Sec. 1.1275-6(f)(12)(iii), Jonathan A.
LaPlante at (202) 317-3900; concerning the hearing and/or to be placed
on the building access list to attend the public hearing, call the
Publications and Regulations Section at (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-115710-22) that was published in the
Federal Register on Friday, April 12, 2024 (FR 89 25980).
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who
wish to present oral comments at the hearing must submit an outline of
the topics to be discussed and the time to be devoted to each topic by
August 9, 2024.
A period of 10 minutes will be allotted to each person for making
comments. 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. If no outline of the topics to be
discussed at the hearing is received by August 9, 2024, the public
hearing will be cancelled. If the public hearing is cancelled, a notice
of cancellation of the public hearing will be published in the Federal
Register.
Individuals who want to testify in person at the public hearing
must send an email to [email protected] to have your legal name
added to the building access list. The subject line of the email must
contain the regulation number REG-115710-22 and the language ``TESTIFY
In Person.'' For example, the subject line may say: Request to TESTIFY
In Person at Hearing for REG-115710-22.
Individuals who want to testify by telephone at the public hearing
must 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-115710-22 and the language
``TESTIFY Telephonically.'' For example, the subject line may say:
Request to TESTIFY Telephonically at Hearing for REG-115710-22.
Individuals who want to attend the public hearing in person without
testifying must also send an email to [email protected] to have
your legal name added to the building access list. The subject line of
the email must contain the regulation number REG-115710-22 and the
language ``ATTEND In Person.'' For example, the subject line may say:
Request to ATTEND Hearing In Person for REG-115710-22. Requests to
attend the public hearing must be received by 5:00 p.m. ET on August
22, 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-
115710-22 and the language ``ATTEND Hearing Telephonically.'' For
example, the subject line may say: Request to ATTEND Hearing
Telephonically for REG-115710-22. Requests to attend the public hearing
must be received by 5:00 p.m. ET on August 22, 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. 2024-15717 Filed 7-17-24; 8:45 am]
BILLING CODE 4830-01-P
