Department of Treasury – Federal Register Recent Federal Regulation Documents

Results 101 - 150 of 13,431
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 5754
Document Number: 2022-00335
Type: Notice
Date: 2022-01-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 5754, Statement by Person(s) Receiving Gambling Winnings.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 5310-A
Document Number: 2022-00330
Type: Notice
Date: 2022-01-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities, Notice of Qualified Separate Lines of Business.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 5495
Document Number: 2022-00209
Type: Notice
Date: 2022-01-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 5495, Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905.
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for Form 8882
Document Number: 2022-00236
Type: Notice
Date: 2022-01-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 8882, Credit for Employer-Provided Child Care Facilities and Services.
Proposed Collection; Comment Request for Tip Rate Determination Agreement (Gaming Industry)
Document Number: 2022-00070
Type: Notice
Date: 2022-01-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning guidance on the tip rate determination agreement (gaming industry).
Proposed Collection; Comment Request for Form 2290 and 2290-SP
Document Number: 2022-00122
Type: Notice
Date: 2022-01-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning form 2290Heavy Highway Vehicle Use Tax Return and form 2290-SP, Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras.
Proposed Collection; Requesting Comments on Section 6708, Failure To Maintain List of Advisees With Respect to Reportable Transactions
Document Number: 2022-00106
Type: Notice
Date: 2022-01-07
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the collection of information in Treasury Decision (TD) 9764, Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions.
Proposed Collection; Comment Request for Distilled Spirits Credit
Document Number: 2022-00024
Type: Notice
Date: 2022-01-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning guidance on the distilled spirits credit.
Pricing for the 2022 Negro Leagues Baseball and Purple Heart Hall of Honor Commemorative Coin Programs
Document Number: 2022-00048
Type: Notice
Date: 2022-01-06
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is announcing pricing for the 2022 Negro Leagues Baseball and Purple Heart Hall of Honor Commemorative Coin Programs as shown below in SUPPLEMENTARY INFORMATION.
Agency Information Collection Activities: Information Collection Renewal; Comment Request; Covered Savings Associations
Document Number: 2021-28591
Type: Notice
Date: 2022-01-05
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The Office of the Comptroller of the Currency (OCC) as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on an information collection renewal as required by the Paperwork Reduction Act of 1995. An agency may not conduct or sponsor, and a respondent is not required to respond to, an information collection unless it displays a currently valid OMB control number. The OCC is soliciting comment concerning the renewal of its information collection titled ``Covered Savings Associations.''
Proposed Collection; Comment Request for Work Opportunity Credit
Document Number: 2021-28590
Type: Notice
Date: 2022-01-05
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning guidance on the work opportunity credit.
Guidance on the Transition From Interbank Offered Rates to Other Reference Rates
Document Number: 2021-28452
Type: Rule
Date: 2022-01-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide guidance on the tax consequences of the transition away from the use of certain interbank offered rates in debt instruments, derivative contracts, and other contracts. The final regulations are necessary to address the possibility that a modification of the terms of a contract to replace such an interbank offered rate with a new reference rate could result in the realization of income, deduction, gain, or loss for Federal income tax purposes or could have other tax consequences. The final regulations will affect parties to contracts that reference certain interbank offered rates.
Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income
Document Number: 2021-27887
Type: Rule
Date: 2022-01-04
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the foreign tax credit, including the disallowance of a credit or deduction for foreign income taxes with respect to dividends eligible for a dividends-received deduction; the allocation and apportionment of interest expense, foreign income tax expense, and certain deductions of life insurance companies; the definition of a foreign income tax and a tax in lieu of an income tax; the definition of foreign branch category income; and the time at which foreign taxes accrue and can be claimed as a credit. This document also contains final regulations clarifying rules relating to foreign-derived intangible income (FDII). The final regulations affect taxpayers that claim credits or deductions for foreign income taxes, or that claim a deduction for FDII.
Federal Government Participation in the Automated Clearing House
Document Number: 2021-28048
Type: Rule
Date: 2022-01-03
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
The Department of the Treasury, Bureau of the Fiscal Service (Fiscal Service) is adopting the changes we proposed in an August 2021 notice of proposed rulemaking for our regulation governing the use of the Automated Clearing House (ACH) Network. Consistent with past practice, our regulation adopts, with some exceptions, the Nacha Operating Rules & Operating Guidelines (Operating Rules & Guidelines) developed and published by Nacha as the rules governing the use of the ACH Network by Federal agencies. We are issuing this final rule to address changes that Nacha has made since its publication of the 2019 Operating Rules & Guidelines. These changes include amendments set forth in the 2020 and 2021 Operating Rules & Guidelines, including supplement #1-2021.
Proposed Collection; Requesting Comments on Notice 2021-57
Document Number: 2021-28372
Type: Notice
Date: 2021-12-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Notice 2021-57, Funding relief for multiemployer defined benefit pension plans under the American Rescue Plan Act of 2021.
2022 Pricing of Numismatic Gold, Commemorative Gold, Platinum, and Palladium Products Grid
Document Number: 2021-27807
Type: Notice
Date: 2021-12-23
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint announces 2022 revisions to include an increase in price for the commemorative gold proof three-coin set within the Numismatic Gold, Commemorative Gold, Platinum, and Palladium Products Grid.
Credit Risk Retention-Notification of Determination of Review
Document Number: 2021-27561
Type: Rule
Date: 2021-12-20
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Department of Housing and Urban Development, Securities and Exchange Commission, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Federal Housing Finance Agency
The OCC, Board, FDIC, Commission, FHFA, and HUD (the agencies) are providing notice of the determination of the results of the review of the definition of qualified residential mortgage, the community-focused residential mortgage exemption, and the exemption for qualifying three-to-four unit residential mortgage loans, in each case as currently set forth in the Credit Risk Retention Regulations (as defined below) as adopted by the agencies. After completing the review, the agencies have determined not to propose any change at this time to the definition of qualified residential mortgage, the community-focused residential mortgage exemption, or the exemption for qualifying three- to-four unit residential mortgage loans.
Notice of Meeting
Document Number: 2021-27342
Type: Notice
Date: 2021-12-17
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Electronic Tax Administration Advisory Committee (ETAAC) will hold a public meeting.
Proposed Extension of Information Collection Request Submitted for Public Comment; Requirements Related to Requests for Ruling and Determination Letters
Document Number: 2021-27105
Type: Notice
Date: 2021-12-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the guidance for taxpayers regarding information collection requirements related to requests for ruling and determination letters.
Community Reinvestment Act Regulations
Document Number: 2021-27171
Type: Rule
Date: 2021-12-15
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The Comptroller of the Currency is adopting a final Community Reinvestment Act (CRA) rule that is based largely on the 1995 CRA rules, as revised, that were issued by the Office of the Comptroller of the Currency (OCC), Board of Governors of the Federal Reserve System (Board), and Federal Deposit Insurance Corporation (FDIC). This final rule applies to national banks and savings associations. This action rescinds the CRA final rule published by the OCC on June 5, 2020, and facilitates the OCC's planned future issuance of updated interagency CRA rules with the Board and FDIC.
Agency Information Collection Requirements; Proposed Information Collection; Comment Request; Community Reinvestment Act Qualifying Activities Confirmation Request Form
Document Number: 2021-27160
Type: Notice
Date: 2021-12-15
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on a revised information collection as required by the Paperwork Reduction Act of 1995 (PRA). In accordance with the requirements of the PRA, the OCC may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The OCC is soliciting comment on the proposed revision of its form titled, ``Community Reinvestment Act Qualifying Activities Confirmation Request Form.''
Funding Opportunities: New Markets Tax Credit (NMTC) Program; CY 2021 Allocation Round; Correction
Document Number: 2021-27039
Type: Notice
Date: 2021-12-13
Agency: Community Development Financial Institutions Fund, Department of Treasury, Department of the Treasury
The Community Development Financial Institutions Fund (CDFI Fund) published a document in the Federal Register of November 8, 2021, concerning the Notice of Allocation Availability (NOAA) inviting Applications for the Calendar Year (CY) 2021 Allocation Round of the New Markets Tax Credit (NMTC) Program. On page 61839, in Table 1CY 2021 Allocation Round NMTC Program Critical Deadlines for Applicants, under the Deadline/date header, it incorrectly states that the deadline to submit an amendment request to remove a Controlling Entity from Allocation Agreement(s) is March 21, 2021 when in fact the deadline to submit such an amendment is March 21, 2022. Processing this Action will correct the misinformation that was published.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-26915
Type: Notice
Date: 2021-12-13
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information collection requirements related to amortization of intangible property.
Electronic Tax Administration Advisory Committee (ETAAC) Nominations
Document Number: 2021-26776
Type: Notice
Date: 2021-12-10
Agency: Internal Revenue Service, Department of Treasury
The Internal Revenue Service (IRS) is requesting applications from individuals with experience in such areas as state tax administration, cybersecurity and information security, tax software development, tax preparation, payroll and tax financial product processing, systems management and improvement, implementation of customer service initiatives, public administration, and consumer advocacy to be considered for selection as members of the Electronic Tax Administration Advisory Committee (ETAAC).
Proposed Collection; Comment Request for Guidance on Reporting Interest Paid to Nonresident Aliens
Document Number: 2021-26703
Type: Notice
Date: 2021-12-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning guidance on reporting interest paid to nonresident aliens.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-26411
Type: Notice
Date: 2021-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning TD 9467Measurement of Assets and Liabilities for Pension Funding Purposes, Pension Funding Stabilization under the Highway and Transportation Funding Act of 2014 (HAFTA), Notice 2020-61Special Rules for Single-Employer Defined Benefit Pension Plans under the Cares Act, Notice 2020-60Election of Alternative Minimum Funding Standards for Community Newspaper Plans Benefit Pension Plans under the Cares Act, and Notice 2021-48, Guidance on Single-Employer Defined Benefit Pension Plan Funding Changes under the American Rescue Plan Act of 2021.
Information Reporting of Health Insurance Coverage and Other Issues
Document Number: 2021-25785
Type: Proposed Rule
Date: 2021-12-06
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations providing that ``minimum essential coverage,'' as that term is used in health insurance-related tax laws, does not include Medicaid coverage that is limited to COVID-19 testing and diagnostic services provided under the Families First Coronavirus Response Act. The proposed regulations also would provide an automatic extension of time for providers of minimum essential coverage (including health insurance issuers, self-insured employers, and government agencies) to furnish individual statements regarding such coverage and would provide an alternative method for furnishing individual statements when the shared responsibility payment amount is zero. Additionally, the proposed regulations would provide an automatic extension of time for ``applicable large employers'' (generally employers with 50 or more full-time or full-time equivalent employees) to furnish statements relating to health insurance that the employer offers to its full-time employees. The proposed regulations would affect some taxpayers who claim the premium tax credit; health insurance issuers, self-insured employers, government agencies, and other persons that provide minimum essential coverage to individuals; and applicable large employers.
Modernization of Permit and Registration Application Requirements for Distilled Spirits Plants
Document Number: 2021-25721
Type: Proposed Rule
Date: 2021-12-03
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
In this notice of proposed rulemaking, the Alcohol and Tobacco Tax and Trade Bureau (TTB) proposes deregulatory amendments to the regulations to modernize and streamline the permit application for distilled spirits plants and for users and dealers of specially denatured alcohol and tax-free alcohol. The proposed amendments also relax some reporting requirements associated with changes to the business of those holding such permits and registrations. Some of these proposed liberalizing amendments would also apply to all Federal Alcohol Administration Act basic permit holders (including wineries, and importers and wholesalers of distilled spirits, wine, and malt beverages) and to alcohol beverage dealers. The proposed amendments are a result of TTB's evaluation of its permit and registration application requirements and consideration of relevant public comments submitted to the Treasury Department in response to its request for recommendations concerning regulations that can be eliminated, modified, or streamlined in order to reduce burdens. TTB believes the amendments proposed in this document will significantly reduce the time needed to complete an application for a permit or registration.
Proposed Collection; Comment Request for Forms: 8653, 8654, 13206, 13715, 13977, 139778, 14204, 14310, and 14335
Document Number: 2021-26159
Type: Notice
Date: 2021-12-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the VITA/TCE (Volunteer Income Tax Assistance/Tax Counseling for the Elderly) Volunteer Program.
Proposed Collection; Comment Request for the Health Coverage Tax Credit Reimbursement Request Form
Document Number: 2021-25976
Type: Notice
Date: 2021-11-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the health coverage tax credit reimbursement request form.
Appraisals for Higher-Priced Mortgage Loans Exemption Threshold
Document Number: 2021-25908
Type: Rule
Date: 2021-11-30
Agency: Federal Reserve System, Agencies and Commissions, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury, Bureau of Consumer Financial Protection
The OCC, the Board, and the Bureau are finalizing amendments to the official interpretations for their regulations that implement section 129H of the Truth in Lending Act (TILA). Section 129H of TILA establishes special appraisal requirements for ``higher-risk mortgages,'' termed ``higher-priced mortgage loans'' or ``HPMLs'' in the agencies' regulations. The OCC, the Board, the Bureau, the Federal Deposit Insurance Corporation (FDIC), the National Credit Union Administration (NCUA), and the Federal Housing Finance Agency (FHFA) (collectively, the Agencies) jointly issued final rules implementing these requirements, effective January 18, 2014. The Agencies' rules exempted, among other loan types, transactions of $25,000 or less, and required that this loan amount be adjusted annually based on any annual percentage increase in the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W). If there is no annual percentage increase in the CPI-W, the OCC, the Board, and the Bureau will not adjust this exemption threshold from the prior year. However, in years following a year in which the exemption threshold was not adjusted, the threshold is calculated by applying the annual percentage increase in the CPI-W to the dollar amount that would have resulted, after rounding, if the decreases and any subsequent increases in the CPI-W had been taken into account. Based on the CPI-W in effect as of June 1, 2021, the exemption threshold will increase from $27,200 to $28,500, effective January 1, 2022.
Proposed Collection; Comment Request for Low Sulfur Diesel Fuel Production Credit
Document Number: 2021-25959
Type: Notice
Date: 2021-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning low sulfur diesel fuel production credit.
Proposed Collection; Comment Request for Tax Treatment of Salvage and Reinsurance
Document Number: 2021-25955
Type: Notice
Date: 2021-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning tax treatment of salvage and reinsurance.
Proposed Collection; Comment Request for Form 944, Form 944(SP), Form 944-X, and Form 944-X (SP)
Document Number: 2021-25729
Type: Notice
Date: 2021-11-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 944, Employer's Annual Employment Tax Return, Form 944(SP), Declaracion Federal Anual de Impuestos del Patrono o Empleador, Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund, and 944-X (SP), Ajuste a la Declaraci[oacute]n Federal ANUAL del Patrono o Reclamaci[oacute]n de Reembolso.
Proposed Collection; Comment Request for Form 1098-MA
Document Number: 2021-25647
Type: Notice
Date: 2021-11-24
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 1098-MA, Mortgage Assistance Payments.
Computer-Security Incident Notification Requirements for Banking Organizations and Their Bank Service Providers
Document Number: 2021-25510
Type: Rule
Date: 2021-11-23
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC, Board, and FDIC are issuing a final rule that requires a banking organization to notify its primary Federal regulator of any ``computer-security incident'' that rises to the level of a ``notification incident,'' as soon as possible and no later than 36 hours after the banking organization determines that a notification incident has occurred. The final rule also requires a bank service provider to notify each affected banking organization customer as soon as possible when the bank service provider determines that it has experienced a computer-security incident that has caused, or is reasonably likely to cause, a material service disruption or degradation for four or more hours.
User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination; Hearing Cancellation
Document Number: 2021-25419
Type: Proposed Rule
Date: 2021-11-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed amendments to the regulations on user fees for the special enrollment examinations for enrolled agents and enrolled retirement plan agents.
Prescription Drug and Health Care Spending
Document Number: 2021-25202
Type: Proposed Rule
Date: 2021-11-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Elsewhere in this issue of the Federal Register, the IRS is issuing temporary regulations that increase transparency by requiring group health plans and health insurance issuers in the group and individual markets to report information about prescription drugs and health care spending to the Department of Health and Human Services (HHS), the Department of Labor (DOL), and the Department of the Treasury (the Departments). The IRS is issuing the temporary regulations at the same time that the Office of Personnel Management (OPM), the Employee Benefits Security Administration of DOL, and the Office of Consumer Information and Insurance Oversight of HHS are issuing substantially similar interim final rules with a request for comments. The text of those temporary regulations also serves as the text of these proposed regulations.
Prescription Drug and Health Care Spending
Document Number: 2021-25183
Type: Rule
Date: 2021-11-23
Agency: Employee Benefits Security Administration, Department of Labor, Department of Health and Human Services, Internal Revenue Service, Department of Treasury, Department of the Treasury, Office of Personnel Management
This document sets forth interim final rules implementing provisions of the Internal Revenue Code (the Code), the Employee Retirement Income Security Act (ERISA), and the Public Health Service Act (PHS Act), as enacted by the Consolidated Appropriations Act, 2021 (CAA). These provisions are applicable to group health plans and health insurance issuers offering group or individual health insurance coverage. These interim final rules add provisions to existing rules under the Code, ERISA, and the PHS Act. These interim final rules implement provisions of the Code, ERISA, and PHS Act that increase transparency by requiring group health plans and health insurance issuers in the group and individual markets to submit certain information about prescription drugs and health care spending to the Department of Health and Human Services (HHS), the Department of Labor (DOL), and the Department of the Treasury (collectively, the Departments). The Departments are issuing these interim final rules with largely parallel provisions that apply to group health plans and health insurance issuers offering group or individual health insurance coverage. The Office of Personnel Management (OPM) is also issuing interim final rules that require Federal Employees Health Benefits (FEHB) carriers to report information about prescription drugs and health care spending in the same manner as a group health plan or health insurance issuer offering group or individual health insurance coverage.
Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies as of September 30, 2021; Report to Congressional Committees
Document Number: 2021-25159
Type: Notice
Date: 2021-11-18
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The Office of the Comptroller of the Currency (OCC), the Board of Governors of the Federal Reserve System (Board), and the Federal Deposit Insurance Corporation (FDIC) (collectively, the agencies) have prepared this report pursuant to section 37(c) of the Federal Deposit Insurance Act. Section 37(c) requires the agencies to jointly submit an annual report to the Committee on Financial Services of the U.S. House of Representatives and to the Committee on Banking, Housing, and Urban Affairs of the U.S. Senate describing differences among the accounting and capital standards used by the agencies for insured depository institutions (institutions).\1\ Section 37(c) requires that this report be published in the Federal Register. The agencies have not identified any material differences among the agencies' accounting and capital standards applicable to the insured depository institutions they regulate and supervise.
Proposed Information Collections; Comment Request (No. 84)
Document Number: 2021-25090
Type: Notice
Date: 2021-11-16
Agency: Alcohol and Tobacco Tax and Trade Bureau, Department of Treasury, Department of the Treasury
As part of our continuing effort to reduce paperwork and respondent burden, and as required by the Paperwork Reduction Act of 1995, we invite comments on the proposed or continuing information collections listed below in this notice.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-24826
Type: Notice
Date: 2021-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Election Involving the Repeal of the Bonding Requirement.
Proposed Collection; Comment Request for Form 637
Document Number: 2021-24825
Type: Notice
Date: 2021-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Application for Registration (For Certain Excise Tax Activities).
Proposed Collection; Comment Request for Form 8835
Document Number: 2021-24824
Type: Notice
Date: 2021-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Renewable Electricity, Refined Coal, and Indian Coal Production Credit.
Quarterly Publication of Individuals, Who Have Chosen To Expatriate
Document Number: 2021-24726
Type: Notice
Date: 2021-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-24548
Type: Notice
Date: 2021-11-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Revenue Procedure 2015-41Section 482Allocation of Income and Deductions Among Taxpayers.
Community Development Advisory Board; Notice of Open Meeting
Document Number: 2021-24537
Type: Notice
Date: 2021-11-10
Agency: Community Development Financial Institutions Fund, Department of Treasury, Department of the Treasury
This notice announces an open meeting of the Community Development Advisory Board (the Advisory Board), which provides advice to the Director of the Community Development Financial Institutions Fund (CDFI Fund). This meeting will be conducted virtually. A link to the livestream of the meeting will be posted at the top of www.cdfifund.gov/cdab the morning of the meeting.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2021-24521
Type: Notice
Date: 2021-11-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning safe harbor for valuation and mark to market accounting method for dealers under section 475.
Proposed Collection; Comment Request for Form 8892
Document Number: 2021-24520
Type: Notice
Date: 2021-11-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8892, Application for Automatic Extension of Time to File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax.
Proposed Agency Information Collection Activities; Comment Request
Document Number: 2021-24519
Type: Notice
Date: 2021-11-10
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
In accordance with the requirements of the Paperwork Reduction Act of 1995 (PRA), the OCC, the Board, and the FDIC (the agencies) may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. On August 13, 2021, the agencies, under the auspices of the Federal Financial Institutions Examination Council (FFIEC), requested public comment for 60 days on a proposal to extend for three years, without revision, the Foreign Branch Report of Condition (FFIEC 030) and the Abbreviated Foreign Branch Report of Condition (FFIEC 030S), which are currently approved collections of information. The comment period for this notice expired on October 12, 2021. As described in the SUPPLEMENTARY INFORMATION section, the agencies will extend the FFIEC 030 and FFIEC 030S without revision as proposed. In addition, the agencies will make clarifying revisions to the instructions in response to a comment received. The agencies are giving notice that they are sending the collections to OMB for review.