Corporate Alternative Minimum Tax Applicable After 2022, 96143-96144 [2024-28217]

Download as PDF Federal Register / Vol. 89, No. 233 / Wednesday, December 4, 2024 / Proposed Rules may terminate the grant in whole, or in part, when both parties agree that the continuation of the grant would not produce beneficial results. The two parties will agree in writing to the termination conditions including the effective date. No notice of rights of appeal will be issued by Rural Development. ■ 23. Add § 1944.428 to read as follows: § 1944.428 Site Loan to Technical Assistance Grantees The objective of a Site Option (SO) loan under Section 523(b)(1)(B) of Title V of the Housing Act of 1949 is to enable technical assistance (TA) grantees or contractors to establish revolving fund accounts to obtain options on land needed to make sites available to families that will build their own homes by the self-help method. Loans may be made only as necessary to enable eligible applicants to establish revolving accounts with which to obtain options on land that will be needed as building sites by self-help families participating in the TA self-help housing program. To be eligible for an SO loan, the applicant must be a TA grantee that is currently operating in a satisfactory manner under a TA grant agreement. If the SO loan applicant has applied for TA funds but is not already a TA grantee and it appears that the TA grant will be made, the SO loan may be approved but not closed until the TA grant is closed. Applications will be processed, approved or disapproved, and closed in accordance with 7 CFR 1822, subpart G, 1822.271 through 1822.275 and adhere to the special requirements for RHS section 523 loans at 7 CFR 1822.278. ■ 24. Revise and republish § 1944.450 to read as follows: ddrumheller on DSK120RN23PROD with PROPOSALS1 § 1944.450 OMB control number. The information collection requirements contained in this regulation has been approved by OMB and have been assigned OMB control number 0575–0043. This proposed rulemaking contains new reporting requirements that would require approval under the Paperwork Reduction Act of 1995 (44 U.S.C. chapter 35). Subpart I [Amended] 25. Amend Subpart I by removing Exhibits A through F. DEPARTMENT OF THE TREASURY DEPARTMENT OF THE TREASURY Internal Revenue Service Internal Revenue Service 26 CFR Part 1 26 CFR Part 1 [REG–112129–23] [REG–116787–23] RIN 1545–BQ84 RIN 1545–BR31 Definition of the Term ‘‘Coverage Month’’ for Computing the Premium Tax Credit; Hearing Cancellation Internal Revenue Service (IRS), Treasury AGENCY: Cancellation of a notice of public hearing on a proposed rulemaking and notice of public hearing. ACTION: This document cancels a public hearing on proposed regulations that would amend the definition of ‘‘coverage month’’ and amend certain other rules in existing income tax regulations regarding the computation of an individual taxpayer’s premium tax credit (PTC). SUMMARY: The public hearing scheduled for December 13, 2024, at 10 a.m. ET is cancelled. DATES: FOR FURTHER INFORMATION CONTACT: Oluwafunmilayo Taylor of the Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration) at (202) 317–6901 (not a toll-free number). A notice of proposed rulemaking and a notice of public hearing that appeared in the Federal Register on September 17, 2024 (89 FR 75984) announced that a public hearing being held in person and by teleconference was scheduled for December 13, 2024, at 10 a.m. ET. The subject of the public hearing is under 26 CFR part 1. The public comment period for these regulations expired on November 1, 2024. The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying at the public hearing to submit a request to testify and an outline of the topics to be addressed. We did not receive a request to testify at the Public Hearing. Therefore, the public hearing scheduled for December 13, 2024, at 10 a.m. ET is cancelled. SUPPLEMENTARY INFORMATION: ■ Joaquin Altoro, Administrator, Rural Housing Service. Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure & Administration). [FR Doc. 2024–28032 Filed 12–3–24; 8:45 am] [FR Doc. 2024–28358 Filed 12–3–24; 8:45 am] BILLING CODE 3410–XV–P BILLING CODE 4830–01–P VerDate Sep<11>2014 16:34 Dec 03, 2024 Jkt 265001 96143 PO 00000 Frm 00018 Fmt 4702 Sfmt 4702 Corporate Alternative Minimum Tax Applicable After 2022 Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; extension of comment period. AGENCY: This document extends the period to submit comments for a notice of proposed rulemaking (REG–112129– 23), while retaining the deadline to submit requests to speak at, and outlines for, the public hearing for the proposed rulemaking which was published in the Federal Register on Friday, September 13, 2024. The proposed regulations relate to the corporate alternative minimum tax, which is imposed on the adjusted financial statement income of certain corporations for applicable taxable years beginning after 2022. DATES: The comment period to submit written or electronic comments for the notice of proposed rulemaking published on September 13, 2024 (89 FR 75062) is extended from December 12, 2024, to Thursday, January 16, 2025. The deadline to request to speak at the public hearing and the deadline for submitting outlines for speaking at the public hearing, as stated in the notice of proposed rulemaking (REG–112129–23) published on September 13, 2024 (89 FR 75062) remains December 12, 2024. The IRS must receive speakers’ outlines of the topics to be discussed at the public hearing by December 12, 2024. If no outlines are received by December 12, 2024, the public hearing will be cancelled. ADDRESSES: Commenters are strongly encouraged to submit public comments electronically via the Federal eRulemaking Portal at https:// www.regulations.gov (indicate IRS and REG–112129–23) by following the online instructions for submitting comments. Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn. The Department of the Treasury (Treasury Department) and the IRS will publish for public availability any comments submitted to the IRS’s public docket. Send paper submissions to: CC:PA:01:PR (REG–112129–23), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. SUMMARY: E:\FR\FM\04DEP1.SGM 04DEP1 96144 Federal Register / Vol. 89, No. 233 / Wednesday, December 4, 2024 / Proposed Rules ddrumheller on DSK120RN23PROD with PROPOSALS1 FOR FURTHER INFORMATION CONTACT: Concerning proposed §§ 1.56A–1, 1.56A–9, 1.56A–11, 1.56A–12, 1.56A– 23, except for paragraphs (e) and (f), and 1.59–2, except for paragraphs (e), (f) and (h), Madeline Padner at (202) 317–7006, concerning proposed §§ 1.56A–2 and 1.56A–3, Frank Dunham III at (202) 317–7009, concerning proposed § 1.56A–17, James Yu at (202) 317–4718, and concerning proposed §§ 1.56A–15 and 1.56A–16, except for issues related to partnerships, C. Dylan Durham at (202) 317–7005, each of the Office of Associate Chief Counsel (Income Tax and Accounting), and for issues related to partnerships, Elizabeth Zanet or Brian Barrett of the Office of Associate Chief Counsel (Passthroughs and Special Industries), at (202) 317–6850; concerning proposed § 1.56A–4, Daren J. Gottlieb at (202) 317–6938, concerning proposed § 1.56A–6, Dylan J. Steiner at (202) 317–6934, concerning proposed § 1.56A–7, Ryan Connery at (202) 317– 6933, concerning proposed §§ 1.56A–8 and 1.59–4, John J. Lee at (202) 317– 6936, concerning proposed § 1.56A– 26(d), Michelle L. Ng at (202) 317–6939, concerning proposed § 1.56A–27, Joel Deuth at (202) 317–6938, and concerning proposed § 1.59–3, Karen Walny at (202) 317–6938, each of the Office of Associate Chief Counsel (International); concerning proposed §§ 1.56A–18, 1.56A–19, 1.56A–21, 1.56A–26, 1.1502–2, 1.1502–3, 1.1502– 53, 1.1502–55, and 1.1502–56A, Jeremy Aron-Dine, William W. Burhop, or John Lovelace, concerning proposed §§ 1.56A–23(e) and (f) and 1.59–2(f) and (h), Jeremy Aron-Dine or William W. Burhop, each of the Office of Associate Chief Counsel (Corporate) at (202) 317– 3181; concerning proposed § 1.56A–13, Diane Bloom at 202–317–6301, concerning proposed § 1.56A–14, Seth Groman at 202–317–5640, and concerning proposed § 1.59–2(e), Chris Dellana at 202–317–4726, each of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes); concerning proposed §§ 1.56A–5, 1.56A–10, and 1.56A–20, Elizabeth Zanet or Brian Barrett, each of the Office of Associate Chief Counsel (Passthroughs and Special Industries) at (202) 317–6850; concerning proposed § 1.56A–22, Ian Follansbee at (202) 317– 6995, concerning proposed §§ 1.56A–24 and 1.56A–25, Vanessa Mekpong at (202) 317–6842, each of the Office of Associate Chief Counsel (Financial Institutions and Products); concerning submissions of comments or the public hearing, the Publications and Regulations Section, at (202) 317–6901 VerDate Sep<11>2014 16:34 Dec 03, 2024 Jkt 265001 (not toll-free numbers) or by email at publichearings@irs.gov (preferred). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and request for comments that appeared in the Federal Register on Friday, September 13, 2024 (89 FR 75062) announced that written or electronic comments must be received by December 12, 2024. The due date to receive comments has been extended to Thursday, January 16, 2025. The public hearing has not been extended and is still scheduled for January 16, 2025, at 10 a.m. ET. The deadline for submitting requests to speak at the hearing and submitting outlines for speaking at the hearing has not been extended and is still December 12, 2024, as originally stated in the notice of proposed rulemaking and notice of public hearing (REG–112129–23). Requests to speak at the public hearing must be made by email to publichearings@irs.gov and still must be received by December 12, 2024. Persons who wish to present oral comments at the public hearing must submit written or electronic comments and an outline of the topics to be discussed as well as the time to be devoted to each topic, not to exceed ten minutes in total, by December 12, 2024. Kalle L. Wardlow, Federal Register Liaison, Publications & Regulations Section, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2024–28217 Filed 12–3–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE INTERIOR National Park Service 36 CFR Part 73 [NPS–WASO–OIA–DTS–36537; PPWODIREI0–PIN00IO15.XI0000– 234P104215] RIN 1024–AE82 World Heritage Convention National Park Service, Interior. Proposed rule. AGENCY: ACTION: This proposed rule would revise regulations governing the National Park Service’s coordination of U.S. participation in the Convention Concerning the Protection of the World Cultural and Natural Heritage. The proposed changes would reflect updates to the Operational Guidelines for the Implementation of the World Heritage Convention that have been made by the United Nations Educational, Scientific, and Cultural Organization Intergovernmental Committee for the Protection of the World Cultural and SUMMARY: PO 00000 Frm 00019 Fmt 4702 Sfmt 4702 Natural Heritage since the regulations were first promulgated in 1982. DATES: Comments on the proposed rule must be received by 11:59 p.m. ET on February 3, 2025. ADDRESSES: You may submit comments, identified by Regulation Identifier Number (RIN) 1024–AE82, by either of the following methods: • Federal eRulemaking Portal: https://www.regulations.gov. Follow the instructions for submitting comments. • Mail or hand deliver to: Office of International Affairs, National Park Service, 1849 C Street NW, Room 2415, Washington, DC 20240. Comments delivered on external electronic storage devices (flash drives, compact discs, etc.) will not be accepted. • Instructions: Comments will not be accepted by fax, email, or in any way other than those specified above. All submissions received must include the words ‘‘National Park Service’’ or ‘‘NPS’’ and must include the docket number or RIN (1024–AE82) for this rulemaking. Comments received will be posted without change to https:// www.regulations.gov, including any personal information provided. • Docket: For access to the docket to read background documents or comments received, go to https:// www.regulations.gov and search for ‘‘1024–AE82.’’ FOR FURTHER INFORMATION CONTACT: Jonathan Putnam, Office of International Affairs, National Park Service, (202) 354–1809, jonathan_putnam@nps.gov and international_affairs@nps.gov. Individuals in the United States who are deaf, deafblind, hard of hearing, or have a speech disability may dial 711 (TTY, TDD, or TeleBraille) to access telecommunications relay services. Individuals outside the United States should use the relay services offered within their country to make international calls to the point-ofcontact in the United States. In compliance with the Providing Accountability Through Transparency Act of 2023, the plain language summary of the proposal is available on Regulations.gov in the docket for this rulemaking. SUPPLEMENTARY INFORMATION: Background The Convention Concerning the Protection of the World Cultural and Natural Heritage (the Convention) was ratified by the U.S. Senate on October 26, 1973. The purpose of the Convention is to enhance worldwide understanding and appreciation of heritage conservation, and to recognize and preserve natural and cultural E:\FR\FM\04DEP1.SGM 04DEP1

Agencies

[Federal Register Volume 89, Number 233 (Wednesday, December 4, 2024)]
[Proposed Rules]
[Pages 96143-96144]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-28217]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-112129-23]
RIN 1545-BQ84


Corporate Alternative Minimum Tax Applicable After 2022

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; extension of comment period.

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

SUMMARY: This document extends the period to submit comments for a 
notice of proposed rulemaking (REG-112129-23), while retaining the 
deadline to submit requests to speak at, and outlines for, the public 
hearing for the proposed rulemaking which was published in the Federal 
Register on Friday, September 13, 2024. The proposed regulations relate 
to the corporate alternative minimum tax, which is imposed on the 
adjusted financial statement income of certain corporations for 
applicable taxable years beginning after 2022.

DATES: The comment period to submit written or electronic comments for 
the notice of proposed rulemaking published on September 13, 2024 (89 
FR 75062) is extended from December 12, 2024, to Thursday, January 16, 
2025. The deadline to request to speak at the public hearing and the 
deadline for submitting outlines for speaking at the public hearing, as 
stated in the notice of proposed rulemaking (REG-112129-23) published 
on September 13, 2024 (89 FR 75062) remains December 12, 2024. The IRS 
must receive speakers' outlines of the topics to be discussed at the 
public hearing by December 12, 2024. If no outlines are received by 
December 12, 2024, the public hearing will be cancelled.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically via the Federal eRulemaking Portal at https://www.regulations.gov (indicate IRS and REG-112129-23) by following the 
online instructions for submitting comments. Once submitted to the 
Federal eRulemaking Portal, comments cannot be edited or withdrawn. The 
Department of the Treasury (Treasury Department) and the IRS will 
publish for public availability any comments submitted to the IRS's 
public docket. Send paper submissions to: CC:PA:01:PR (REG-112129-23), 
Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin 
Station, Washington, DC 20044.

[[Page 96144]]


FOR FURTHER INFORMATION CONTACT: Concerning proposed Sec. Sec.  1.56A-
1, 1.56A-9, 1.56A-11, 1.56A-12, 1.56A-23, except for paragraphs (e) and 
(f), and 1.59-2, except for paragraphs (e), (f) and (h), Madeline 
Padner at (202) 317-7006, concerning proposed Sec. Sec.  1.56A-2 and 
1.56A-3, Frank Dunham III at (202) 317-7009, concerning proposed Sec.  
1.56A-17, James Yu at (202) 317-4718, and concerning proposed 
Sec. Sec.  1.56A-15 and 1.56A-16, except for issues related to 
partnerships, C. Dylan Durham at (202) 317-7005, each of the Office of 
Associate Chief Counsel (Income Tax and Accounting), and for issues 
related to partnerships, Elizabeth Zanet or Brian Barrett of the Office 
of Associate Chief Counsel (Passthroughs and Special Industries), at 
(202) 317-6850; concerning proposed Sec.  1.56A-4, Daren J. Gottlieb at 
(202) 317-6938, concerning proposed Sec.  1.56A-6, Dylan J. Steiner at 
(202) 317-6934, concerning proposed Sec.  1.56A-7, Ryan Connery at 
(202) 317-6933, concerning proposed Sec. Sec.  1.56A-8 and 1.59-4, John 
J. Lee at (202) 317-6936, concerning proposed Sec.  1.56A-26(d), 
Michelle L. Ng at (202) 317-6939, concerning proposed Sec.  1.56A-27, 
Joel Deuth at (202) 317-6938, and concerning proposed Sec.  1.59-3, 
Karen Walny at (202) 317-6938, each of the Office of Associate Chief 
Counsel (International); concerning proposed Sec. Sec.  1.56A-18, 
1.56A-19, 1.56A-21, 1.56A-26, 1.1502-2, 1.1502-3, 1.1502-53, 1.1502-55, 
and 1.1502-56A, Jeremy Aron-Dine, William W. Burhop, or John Lovelace, 
concerning proposed Sec. Sec.  1.56A-23(e) and (f) and 1.59-2(f) and 
(h), Jeremy Aron-Dine or William W. Burhop, each of the Office of 
Associate Chief Counsel (Corporate) at (202) 317-3181; concerning 
proposed Sec.  1.56A-13, Diane Bloom at 202-317-6301, concerning 
proposed Sec.  1.56A-14, Seth Groman at 202-317-5640, and concerning 
proposed Sec.  1.59-2(e), Chris Dellana at 202-317-4726, each of the 
Office of Associate Chief Counsel (Employee Benefits, Exempt 
Organizations, and Employment Taxes); concerning proposed Sec. Sec.  
1.56A-5, 1.56A-10, and 1.56A-20, Elizabeth Zanet or Brian Barrett, each 
of the Office of Associate Chief Counsel (Passthroughs and Special 
Industries) at (202) 317-6850; concerning proposed Sec.  1.56A-22, Ian 
Follansbee at (202) 317-6995, concerning proposed Sec. Sec.  1.56A-24 
and 1.56A-25, Vanessa Mekpong at (202) 317-6842, each of the Office of 
Associate Chief Counsel (Financial Institutions and Products); 
concerning submissions of comments or the public hearing, the 
Publications and Regulations Section, at (202) 317-6901 (not toll-free 
numbers) or by email at [email protected] (preferred).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and request 
for comments that appeared in the Federal Register on Friday, September 
13, 2024 (89 FR 75062) announced that written or electronic comments 
must be received by December 12, 2024. The due date to receive comments 
has been extended to Thursday, January 16, 2025. The public hearing has 
not been extended and is still scheduled for January 16, 2025, at 10 
a.m. ET. The deadline for submitting requests to speak at the hearing 
and submitting outlines for speaking at the hearing has not been 
extended and is still December 12, 2024, as originally stated in the 
notice of proposed rulemaking and notice of public hearing (REG-112129-
23). Requests to speak at the public hearing must be made by email to 
[email protected] and still must be received by December 12, 2024. 
Persons who wish to present oral comments at the public hearing must 
submit written or electronic comments and an outline of the topics to 
be discussed as well as the time to be devoted to each topic, not to 
exceed ten minutes in total, by December 12, 2024.

Kalle L. Wardlow,
Federal Register Liaison, Publications & Regulations Section, Associate 
Chief Counsel, (Procedure and Administration).
[FR Doc. 2024-28217 Filed 12-3-24; 8:45 am]
BILLING CODE 4830-01-P

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