Monterey Mushrooms, LLC; Filing of Food Additive Petition, 104908-104909 [2024-30362]
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104908
Federal Register / Vol. 89, No. 247 / Thursday, December 26, 2024 / Proposed Rules
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request that meets the requirements for
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Counsel grants that request.
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necessary to participate in video
conferencing will be able to participate
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they should indicate as much in their
submissions.
V. Conduct of the Informal Hearing;
Role of Presiding Officer
The Commission’s Chief Presiding
Officer, the Chair, has appointed and
designates Administrative Law Judge for
the Federal Trade Commission, the
Honorable Jay L. Himes, to serve as the
presiding officer of the informal hearing.
Judge Himes will conduct the informal
hearing virtually using video
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recording or transcript of the informal
hearing will be placed in the rulemaking
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Because there are no ‘‘disputed issues
of material fact’’ to resolve at the
informal hearing, the presiding officer is
not anticipated to make a recommended
decision.26 The role of the presiding
officer shall include presiding over and
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the sequence in which oral statements
will be heard, and placing the transcript
and any additional written submissions
received into the rulemaking record.
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additional procedures or issue rulings in
accordance with Commission Rule
26 See 16 CFR 1.13(d) (‘‘The presiding officer’s
recommended decision will be limited to
explaining the presiding officer’s proposed
resolution of disputed issues of material fact.’’).
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§ 1.13, 16 CFR 1.13. In execution of the
presiding officer’s obligations and
responsibilities under the Commission
Rules, the presiding officer may issue
additional public notices.
VI. Communications by Outside Parties
to the Commissioners or Their Advisors
Pursuant to Commission Rule
§ 1.18(c)(1), 16 CFR 1.18(c)(1), the
Commission has determined that
communications with respect to the
merits of this proceeding from any
outside party to any Commissioner or
Commissioner advisor shall be subject
to the following treatment. Written
communications and summaries or
transcripts of oral communications shall
be placed on the rulemaking record if
the communication is received before
the participation deadline. They shall be
placed on the public record if the
communication is received later. Unless
the outside party making an oral
communication is a Member of
Congress, such communications are
permitted only if advance notice is
published in the Weekly Calendar and
Notice of ‘‘Sunshine’’ Meetings.27
By direction of the Commission.
April J. Tabor,
Secretary.
[FR Doc. 2024–30718 Filed 12–23–24; 8:45 am]
BILLING CODE 6750–01–P
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Food and Drug Administration
21 CFR Part 172
[Docket No. FDA–2024–F–5640]
Monterey Mushrooms, LLC; Filing of
Food Additive Petition
AGENCY:
Food and Drug Administration,
HHS.
ACTION:
Notification of petition.
The Food and Drug
Administration (FDA or we) is
announcing that we have filed a
petition, submitted by Monterey
Mushrooms, LLC, proposing that the
food additive regulations for vitamin D2
mushroom powder be amended to
provide for an additional method for
producing the additive.
DATES: The food additive petition was
filed on December 11, 2024.
ADDRESSES: For access to the docket to
read background documents or
comments received, go to https://
www.regulations.gov and insert the
SUMMARY:
27 See
E:\FR\FM\26DEP1.SGM
15 U.S.C. 57a(i)(2)(A); 16 CFR 1.18(c).
26DEP1
Federal Register / Vol. 89, No. 247 / Thursday, December 26, 2024 / Proposed Rules
docket number found in brackets in the
heading of this document into the
‘‘Search’’ box and follow the prompts,
and/or go to the Dockets Management
Staff, 5630 Fishers Lane, Rm. 1061,
Rockville, MD 20852.
FOR FURTHER INFORMATION CONTACT:
Katie Overbey, Human Foods Program,
Food and Drug Administration, 5001
Campus Dr., College Park, MD 20740,
240–402–7536.
SUPPLEMENTARY INFORMATION: Under
section 409(b)(5) of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C.
348(b)(5)), we are giving notice that we
have filed a food additive petition (FAP
5M4841), submitted by Monterey
Mushrooms, LLC, 260 Westgate Dr.,
Watsonville, CA 95076. The petition
proposes to amend the food additive
regulations in § 172.382 (21 CFR
172.382 Vitamin D2 mushroom powder)
to provide for production of the additive
by exposing sliced or diced edible
cultivars of Agaricus bisporus to
ultraviolet light.
The petitioner has claimed that this
action is categorically excluded from the
requirement to prepare an
environmental assessment or an
environmental impact statement under
21 CFR 25.32(k) because the substance
is intended to remain in food through
ingestion by consumers and is not
intended to replace macronutrients in
food. In addition, the petitioner has
stated that, to their knowledge, no
extraordinary circumstances exist. If
FDA determines a categorical exclusion
applies, neither an environmental
assessment nor an environmental
impact statement is required. If FDA
determines a categorical exclusion does
not apply, we will request an
environmental assessment and make it
available for public inspection.
Dated: December 13, 2024.
P. Ritu Nalubola,
Associate Commissioner for Policy.
[FR Doc. 2024–30362 Filed 12–23–24; 8:45 am]
BILLING CODE 4164–01–P
DEPARTMENT OF THE TREASURY
ddrumheller on DSK120RN23PROD with PROPOSALS1
Internal Revenue Service
26 CFR Part 1
[REG–112129–23]
RIN 1545–BQ84
Corporate Alternative Minimum Tax
Applicable After 2022; Technical
Correction
Internal Revenue Service (IRS),
Treasury.
AGENCY:
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16:56 Dec 23, 2024
Jkt 265001
104909
ACTION:
Notice of proposed rulemaking;
technical correction.
or by email at publichearings@irs.gov
(preferred).
This document contains
technical corrections to a notice of
proposed rulemaking (REG–112129–23),
which was published in the Federal
Register on Friday, September 13, 2024.
REG–112129–23 contains proposed
regulations that relate to the application
of 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: Written or electronic comments
are still being accepted and must be
received by Thursday, January 16, 2025.
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.
FOR FURTHER INFORMATION CONTACT:
Concerning general corrections
(including corrections to proposed
§§ 1.56A–1 and 1.59–2), Madeline
Padner at (202) 317–7006, and
concerning corrections to proposed
§§ 1.56A–15 and 1.56A–16, C. Dylan
Durham at (202) 317–7005, each of the
Office of Associate Chief Counsel
(Income Tax and Accounting);
concerning corrections to proposed
§§ 1.56A–5 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 corrections
to proposed §§ 1.56A–18, 1.56A–19,
1.56A–21, 1.56A–23(e) and (f), and
1.1502–56A, Jeremy Aron-Dine or
William W. Burhop, each of the Office
of Associate Chief Counsel (Corporate)
at (202) 317–3181; concerning
corrections to proposed § 1.56A–26,
Michelle L. Ng at (202) 317–6939, and
concerning § 1.59–4, John J. Lee at (202)
317–6934, each of the Office of
Associate Chief Counsel (International);
and concerning submissions of
comments or the public hearing, the
Publications and Regulations Section,
(202) 317–6901 (not toll-free numbers)
SUPPLEMENTARY INFORMATION:
SUMMARY:
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Background
The notice of proposed rulemaking
(REG–112129–23) that is the subject of
these corrections is under sections 55,
56A, 59, and 1502 of the Internal
Revenue Code.
Need for Correction
As published, the notice of proposed
rulemaking (REG–112129–23) contains
errors that need to be corrected.
The Treasury Department and the IRS
intended that CAMT basis be used in
amortizing or depreciating property not
subject to the rules in proposed
§ 1.56A–15 (AFSI adjustments for
section 168 property) and proposed
§ 1.56A–16 (AFSI adjustments for
qualified wireless spectrum property).
Therefore, the Treasury Department and
IRS correct proposed § 1.56A–1(d)(4) to
clarify that to the extent the CAMT basis
of an asset is different than its AFS
basis, and if income and expense (as
well as gain or loss) is recognized for
AFSI purposes under the section 56A
regulations, then such income or
expense (as well as gain or loss)
reflected in FSI is redetermined for
AFSI purposes by reference to the
CAMT basis of the asset.
The Treasury Department and the IRS
intended that the simplified method for
determining applicable corporation
status take into account the adjustments
provided to tax-exempt entities in
section 56A(c)(12) and proposed
§ 1.56A–14. Therefore, the Treasury
Department and IRS correct proposed
§ 1.59–2(g)(2) to take into account the
adjustments provided to tax-exempt
entities by proposed § 1.56A–14.
The Treasury Department and the IRS
intended proposed § 1.56A–19(g)(4)(iii)
and (g)(5)(iii) to prevent a section 351
transferee that is an applicable
corporation from (i) causing a section
351 exchange to be treated as a covered
recognition transaction by issuing a de
minimis amount of boot to a section 351
transferor that is not an applicable
corporation, and thereby (ii)
determining the section 351 transferee’s
CAMT basis in the assets received to be
its AFS basis (that is, taking a fair value
basis in the assets). Therefore, the
Treasury Department and IRS correct
proposed § 1.56A–19(g)(4)(iii) and
(g)(5)(iii) to clarify that, if the amount of
boot issued by the section 351 transferee
to a section 351 transferor that is not an
applicable corporation is less than ten
percent of the fair market value of the
assets transferred to the section 351
E:\FR\FM\26DEP1.SGM
26DEP1
Agencies
[Federal Register Volume 89, Number 247 (Thursday, December 26, 2024)]
[Proposed Rules]
[Pages 104908-104909]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-30362]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Food and Drug Administration
21 CFR Part 172
[Docket No. FDA-2024-F-5640]
Monterey Mushrooms, LLC; Filing of Food Additive Petition
AGENCY: Food and Drug Administration, HHS.
ACTION: Notification of petition.
-----------------------------------------------------------------------
SUMMARY: The Food and Drug Administration (FDA or we) is announcing
that we have filed a petition, submitted by Monterey Mushrooms, LLC,
proposing that the food additive regulations for vitamin D2
mushroom powder be amended to provide for an additional method for
producing the additive.
DATES: The food additive petition was filed on December 11, 2024.
ADDRESSES: For access to the docket to read background documents or
comments received, go to https://www.regulations.gov and insert the
[[Page 104909]]
docket number found in brackets in the heading of this document into
the ``Search'' box and follow the prompts, and/or go to the Dockets
Management Staff, 5630 Fishers Lane, Rm. 1061, Rockville, MD 20852.
FOR FURTHER INFORMATION CONTACT: Katie Overbey, Human Foods Program,
Food and Drug Administration, 5001 Campus Dr., College Park, MD 20740,
240-402-7536.
SUPPLEMENTARY INFORMATION: Under section 409(b)(5) of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C. 348(b)(5)), we are giving notice that
we have filed a food additive petition (FAP 5M4841), submitted by
Monterey Mushrooms, LLC, 260 Westgate Dr., Watsonville, CA 95076. The
petition proposes to amend the food additive regulations in Sec.
172.382 (21 CFR 172.382 Vitamin D2 mushroom powder) to
provide for production of the additive by exposing sliced or diced
edible cultivars of Agaricus bisporus to ultraviolet light.
The petitioner has claimed that this action is categorically
excluded from the requirement to prepare an environmental assessment or
an environmental impact statement under 21 CFR 25.32(k) because the
substance is intended to remain in food through ingestion by consumers
and is not intended to replace macronutrients in food. In addition, the
petitioner has stated that, to their knowledge, no extraordinary
circumstances exist. If FDA determines a categorical exclusion applies,
neither an environmental assessment nor an environmental impact
statement is required. If FDA determines a categorical exclusion does
not apply, we will request an environmental assessment and make it
available for public inspection.
Dated: December 13, 2024.
P. Ritu Nalubola,
Associate Commissioner for Policy.
[FR Doc. 2024-30362 Filed 12-23-24; 8:45 am]
BILLING CODE 4164-01-P