Proposed Rule2021-14875
Semiannual Agenda
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
July 30, 2021
Issuing agencies
Treasury Department
Abstract
This notice is given pursuant to the requirements of the Regulatory Flexibility Act and Executive Order 12866 (``Regulatory Planning and Review''), which require the publication by the Department of a semiannual agenda of regulations.
Full Text
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[Federal Register Volume 86, Number 144 (Friday, July 30, 2021)]
[Unknown Section]
[Pages 41268-41272]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-14875]
[[Page 41267]]
Vol. 86
Friday,
No. 144
July 30, 2021
Part XIII
Department of the Treasury
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Semiannual Regulatory Agenda
Federal Register / Vol. 86, No. 144 / Friday, July 30, 2021 / UA: Reg
Flex Agenda
[[Page 41268]]
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DEPARTMENT OF THE TREASURY
31 CFR Subtitles A and B
Semiannual Agenda
AGENCY: Department of the Treasury.
ACTION: Semiannual regulatory agenda.
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SUMMARY: This notice is given pursuant to the requirements of the
Regulatory Flexibility Act and Executive Order 12866 (``Regulatory
Planning and Review''), which require the publication by the Department
of a semiannual agenda of regulations.
FOR FURTHER INFORMATION CONTACT: The Agency contact identified in the
item relating to that regulation.
SUPPLEMENTARY INFORMATION: The semiannual regulatory agenda includes
regulations that the Department has issued or expects to issue and
rules currently in effect that are under departmental or bureau review.
Beginning with the fall 2007 edition, the internet has been the
primary medium for disseminating the Unified Agenda. The complete
Unified Agenda will be available online at <a href="http://www.reginfo.gov">www.reginfo.gov</a> and
<a href="http://www.regulations.gov">www.regulations.gov</a>, in a format that offers users an enhanced ability
to obtain information from the Agenda database. Because publication in
the Federal Register is mandated for the regulatory flexibility agenda
required by the Regulatory Flexibility Act (5 U.S.C. 602), Treasury's
printed agenda entries include only:
(1) Rules that are in the regulatory flexibility agenda, in
accordance with the Regulatory Flexibility Act, because they are likely
to have a significant economic impact on a substantial number of small
entities; and
(2) Rules that have been identified for periodic review under
section 610 of the Regulatory Flexibility Act.
Printing of these entries is limited to fields that contain
information required by the Regulatory Flexibility Act's Agenda
requirements. Additional information on these entries is available in
the Unified Agenda available on the internet.
The semiannual agenda of the Department of the Treasury conforms to
the Unified Agenda format developed by the Regulatory Information
Service Center (RISC).
Michael Briskin,
Deputy Assistant General Counsel for General Law and Regulation.
Financial Crimes Enforcement Network--Prerule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
186....................... Section 6403. Corporate 1506-AB49
Transparency Act.
187....................... Section 6110. Bank Secrecy 1506-AB50
Act Application to
Dealers in Antiquities
and Assessment of Bank
Secrecy Act Application
to Dealers in Arts.
------------------------------------------------------------------------
Financial Crimes Enforcement Network--Proposed Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
188....................... Threshold for the 1506-AB48
Requirement to Collect,
Retain, and Transmit
Information on Funds
Transfers and
Transmittals of Funds
That Begin or End Outside
the United States.
189....................... Section 6101. 1506-AB52
Establishment of National
Exam and Supervisions
Priorities.
------------------------------------------------------------------------
Financial Crimes Enforcement Network--Final Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
190....................... Clarification of the 1506-AB41
Requirement to Collect,
Retain, and Transmit
Information on
Transactions Involving
Convertible Virtual
Currencies and Digital
Assets With Legal Tender
Status.
191....................... Requirements for Certain 1506-AB47
Transactions Involving
Convertible Virtual
Currency or Digital
Assets.
------------------------------------------------------------------------
Financial Crimes Enforcement Network--Long-Term Actions
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
192....................... Amendments of the 1506-AB36
Definition of Broker or
Dealer in Securities
(Crowd Funding).
------------------------------------------------------------------------
Customs Revenue Function--Final Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
193....................... Enforcement of Copyrights 1515-AE26
and the Digital
Millennium Copyright Act.
------------------------------------------------------------------------
Internal Revenue Service--Proposed Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
194....................... MEPs and the Unified Plan 1545-BO97
Rule.
[[Page 41269]]
195....................... Requirements Related to 1545-BQ01
Surprise Billing, Part 1.
196....................... Requirements Related to 1545-BQ02
Surprise Billing, Part 2.
------------------------------------------------------------------------
Internal Revenue Service--Final Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
197....................... Guidance on the 1545-BO91
Elimination of Interbank
Offered Rates.
198....................... Section 42 Low-Income 1545-BO92
Housing Credit Average
Income Test Regulations.
199....................... Requirements Related to 1545-BQ04
Surprise Billing, Part 1
(Temporary Regulation).
200....................... Requirements Related to 1545-BQ05
Surprise Billing, Part 2
(Temporary Regulation).
------------------------------------------------------------------------
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Prerule Stage
186. <bullet> Section 6403. Corporate Transparency Act
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN issued an Advance Notice of Proposed Rulemaking
relating to Section 6403 of the Corporate Transparency Act (CTA). This
section amends the Bank Secrecy Act by adding new Section 5336 to title
31 of the United States Code. New Section 5336 requires FinCEN to issue
rules requiring reporting companies to submit certain information about
the individuals who are beneficial owners of those entities and the
individuals who formed or registered those entities, and establishing a
mechanism for issuing FinCEN identifiers to entities and individuals
that request them; requires FinCEN to maintain the information in a
confidential, secure non-public database; and authorizes FinCEN to
disclose the information to certain government agencies and financial
institutions for purposes specified in the legislation and subject to
protocols to protect the confidentiality of the information. The first
of these requirements the reporting regulation for legal entities must
be published in final form by January 1, 2022. The ANPRM solicited
comments on a wide range of questions having to do with the possible
shape of the reporting regulation, as well as questions that concern
the interaction of the requirements of this regulation and the shape
and functionality of the database that will be populated with the
information reported under section 5336.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
ANPRM............................... 04/05/21 86 FR 17557
ANPRM Comment Period End............ 05/05/21 .......................
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: <a href="/cdn-cgi/l/email-protection#4422362704222d2a27212a6a232b32"><span class="__cf_email__" data-cfemail="711703123117181f12141f5f161e07">[email protected]</span></a>.
RIN: 1506-AB49
187. <bullet> Section 6110. Bank Secrecy Act Application to Dealers in
Antiquities and Assessment of Bank Secrecy Act Application to Dealers
in Arts
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue an Advance Notice of Proposed
Rulemaking in order to implement Section 6110 of the Anti-Money
Laundering Act of 2020 (the AML Act). This section amends the Bank
Secrecy Act (31 U.S.C. 5312(a)(2)) to include as a financial
institution a person engaged in the trade of antiquities, including an
advisor, consultant, or any other person who engages as a business in
the solicitation or the sale of antiquities, subject to regulations
prescribed by the Secretary of the Treasury. The section further
requires the Secretary of the Treasury to issue proposed rules to
implement the amendment within 360 days of enactment of the AML Act.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
ANPRM............................... 07/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: <a href="/cdn-cgi/l/email-protection#1771657457717e7974727939707861"><span class="__cf_email__" data-cfemail="284e5a4b684e41464b4d46064f475e">[email protected]</span></a>.
RIN: 1506-AB50
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Proposed Rule Stage
188. <bullet> Threshold for the Requirement To Collect, Retain, and
Transmit Information on Funds Transfers and Transmittals of Funds That
Begin or End Outside the United States
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: In October 2020, the Board of Governors of the Federal
Reserve System and FinCEN (collectively, the ``Agencies'') issued a
proposed rule to modify the threshold in the rules implementing the
Bank Secrecy Act requiring financial institutions to collect and retain
information on certain funds transfers and transmittals of funds. The
modification would reduce this threshold from $3,000 for certain funds
transfers and transmittals of funds. At the same time, FinCEN likewise
issued a proposal to reduce from $3,000 the threshold in the rule
requiring financial institutions to transmit to other financial
institutions in the payment chain information on certain funds
transfers and transmittals of funds. The public comment period for the
proposed rulemaking expired on November 27, 2020. The Agencies are
working to develop a rule in light of the comments received from the
public.
Timetable:
[[Page 41270]]
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM Public Comment Period Extended 09/00/21 .......................
(Related to RIN 1506-AB41).
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: <a href="/cdn-cgi/l/email-protection#2640544566404f4845434808414950"><span class="__cf_email__" data-cfemail="f1978392b197989f92949fdf969e87">[email protected]</span></a>.
RIN: 1506-AB48
189. <bullet> Section 6101. Establishment of National Exam and
Supervisions Priorities
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a Notice of Proposed Rulemaking
to implement Section 6101 of the Anti-Money Laundering Act of 2020 (the
AML Act). This section requires the Secretary of the Treasury to
promulgate regulations to carry out the provisions of Section 6101,
concerning the development of public priorities for anti-money
laundering (AML) and countering the financing of terrorism (CFT)
policy, and the supervision and examination of financial institutions
regarding the incorporation of those priorities, as appropriate, into
their risk-based AML/CFT programs.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 08/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: <a href="/cdn-cgi/l/email-protection#016773624167686f62646f2f666e77"><span class="__cf_email__" data-cfemail="0e687c6d4e6867606d6b6020696178">[email protected]</span></a>.
RIN: 1506-AB52
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Final Rule Stage
190. Clarification of the Requirement To Collect, Retain, and Transmit
Information on Transactions Involving Convertible Virtual Currencies
and Digital Assets With Legal Tender Status
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: The Board of Governors of the Federal Reserve System and
FinCEN (collectively, the ``Agencies'') intend to finalize a proposed
rule to clarify the meaning of ``money'' as used in the rules
implementing the Bank Secrecy Act requiring financial institutions to
collect, retain, and transmit information on certain funds transfers
and transmittals of funds to ensure that the rules apply to domestic
and cross-border transactions involving convertible virtual currency,
which is a medium of exchange (such as cryptocurrency) that either has
an equivalent value as currency, or acts as a substitute for currency,
but lacks legal tender status. The Agencies further intend to finalize
the proposal to clarify that these rules apply to domestic and cross-
border transactions involving digital assets that have legal tender
status.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/27/20 85 FR 68005
NPRM Comment Period End............. 11/27/20
Final Action........................ 09/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: <a href="/cdn-cgi/l/email-protection#6701150427010e0904020949000811"><span class="__cf_email__" data-cfemail="315743527157585f52545f1f565e47">[email protected]</span></a>.
RIN: 1506-AB41
191. <bullet> Requirements for Certain Transactions Involving
Convertible Virtual Currency or Digital Assets
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN is proposing to amend the regulations implementing
the Bank Secrecy Act (BSA) to require banks and money service
businesses (MSBs) to submit reports, keep records, and verify the
identity of customers in relation to transactions involving convertible
virtual currency (CVC) or digital assets with legal tender status
(``legal tender digital assets'' or ``LTDA'') held in unhosted wallets,
or held in wallets hosted in a jurisdiction identified by FinCEN.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
Final Action........................ 11/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Department of the Treasury,
Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183,
Phone: 800 767-2825, Email: <a href="/cdn-cgi/l/email-protection#fd9b8f9ebd9b94939e9893d39a928b"><span class="__cf_email__" data-cfemail="5731253417313e3934323979303821">[email protected]</span></a>
RIN: 1506-AB47
DEPARTMENT OF THE TREASURY (TREAS)
Financial Crimes Enforcement Network (FINCEN)
Long-Term Actions
192. Amendments of the Definition of Broker or Dealer in Securities
(Crowd Funding)
Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1959; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5332
Abstract: FinCEN is finalizing amendments to the regulatory
definitions of ``broker or dealer in securities'' under the regulations
implementing the Bank Secrecy Act. The changes are intended to expand
the current scope of the definitions to include funding portals. In
addition, these amendments would require funding portals to implement
policies and procedures reasonably designed to achieve compliance with
all of the Bank Secrecy Act requirements that are currently applicable
to brokers or dealers in securities. The rule to require these
organizations to comply with the Bank Secrecy Act regulations is
intended to help prevent money laundering, terrorist financing, and
other financial crimes.
Note: This is not a new requirement; it replaces RINs 1506-AB24 and
1506-AB29.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 04/04/16 81 FR 19086
NPRM Comment Period End............. 06/03/16
Final Action........................ 05/00/22
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: FinCEN Resource Center, Phone: 800 767-2825, Email:
<a href="/cdn-cgi/l/email-protection#107662735076797e73757e3e777f66"><span class="__cf_email__" data-cfemail="86e0f4e5c6e0efe8e5e3e8a8e1e9f0">[email protected]</span></a>.
RIN: 1506-AB36
DEPARTMENT OF THE TREASURY (TREAS)
Customs Revenue Function (CUSTOMS)
Final Rule Stage
193. Enforcement of Copyrights and the Digital Millennium Copyright Act
Legal Authority: Title III of the Trade Facilitation and Trade
Enforcement Act
[[Page 41271]]
of 2015 (Pub. L. 114-125); 19 U.S.C. 1595a(c)(2)(G); 19 U.S.C. 1624
Abstract: This rule amends the U.S. Customs and Border Protection
(CBP) regulations pertaining to importations of merchandise that
violate or are suspected of violating the copyright laws in accordance
with title III of the Trade Facilitation and Trade Enforcement Act of
2015 (TFTEA) and certain provisions of the Digital Millennium Copyright
Act (DMCA).
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/16/19 84 FR 55251
NPRM Comment Period End............. 12/16/19
Final Rule.......................... 12/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Charles Steuart, Chief, Intellectual Property
Rights Branch, Department of the Treasury, Customs Revenue Function,
Regulations and Rulings, Office of International Trade, U.S. Customs
and Border Protection, 90 K Street NE, 10th Floor, Washington, DC
20229-1177, Phone: 202 325-0093, Fax: 202 325-0120, Email:
<a href="/cdn-cgi/l/email-protection#f6959e97849a9385d884d885829383978482b6959486d8929e85d8919980"><span class="__cf_email__" data-cfemail="3e5d565f4c525b4d104c104d4a5b4b5f4c4a7e5d5c4e105a564d10595148">[email protected]</span></a>.
RIN: 1515-AE26
DEPARTMENT OF THE TREASURY (TREAS)
Internal Revenue Service (IRS)
Proposed Rule Stage
194. MEPs and the Unified Plan Rule
Legal Authority: 26 U.S.C. 7805; 26 U.S.C. 413
Abstract: These proposed regulations provide guidance relating to
the tax qualification of multiple employer plans (MEPs) described in
section 413(e) of the Internal Revenue Code (Code). The proposed
regulations would provide an exception, if certain requirements are
met, to the application of the ``unified plan rule'' for section 413(e)
MEPs in the event of a failure by one or more participating employers
to take actions required of them to satisfy the requirements of section
401(a) or 408 of the Code. The regulations affect participants in MEPs,
MEP sponsors and administrators, and employers maintaining MEPs.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 07/03/19 84 FR 31777
NPRM Comment Period End............. 10/01/19
Second NPRM......................... 09/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Jamie Dvoretzky, Attorney, Department of the
Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Washington, DC 20224, Phone: 202 317-4102, Fax: 855 604-6087, Email:
<a href="/cdn-cgi/l/email-protection#0d676c606468236123697b627f68797766744d647f7e6e6278637e686123797f686c7e236a627b"><span class="__cf_email__" data-cfemail="d5bfb4b8bcb0fbb9fbb1a3baa7b0a1afbeac95bca7a6b6baa0bba6b0b9fba1a7b0b4a6fbb2baa3">[email protected]</span></a>.
RIN: 1545-BO97
195. <bullet> Requirements Related to Surprise Billing, Part 1
Legal Authority: 26 U.S.C. 7805; Pub. L. 116-260, Division BB,
Title I and Title II
Abstract: This notice of proposed rulemaking would implement the
protections against surprise medical bills under the No Surprises Act,
by cross-reference to temporary regulations.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 07/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Kari L. DiCecco, General Attorney (Tax), Department
of the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Room 5712, Washington, DC 20224, Phone: 202 317-5500, Email:
<a href="/cdn-cgi/l/email-protection#b5ded4c7dc9bd99bd1dcd6d0d6d6daf5dcc7c6d6dac0dbc6d0d99bc1c7d0d4c69bd2dac3"><span class="__cf_email__" data-cfemail="d8b3b9aab1f6b4f6bcb1bbbdbbbbb798b1aaabbbb7adb6abbdb4f6acaabdb9abf6bfb7ae">[email protected]</span></a>.
RIN: 1545-BQ01
196. <bullet> Requirements Related to Surprise Billing, Part 2
Legal Authority: 26 U.S.C. 7805; Pub. L. 116-260, Division BB,
Title I and Title II
Abstract: This notice of proposed rulemaking would implement
additional protections against surprise medical bills under the No
Surprises Act and certain provisions related to Title II of Division BB
of the Consolidated Appropriations Act, by cross-reference to temporary
regulations.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Kari L. DiCecco, General Attorney (Tax), Department
of the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Room 5712, Washington, DC 20224, Phone: 202 317-5500, Email:
<a href="/cdn-cgi/l/email-protection#e982889b80c785c78d808a8c8a8a86a9809b9a8a869c879a8c85c79d9b8c889ac78e869f"><span class="__cf_email__" data-cfemail="355e54475c1b591b515c565056565a755c4746565a405b4650591b41475054461b525a43">[email protected]</span></a>.
RIN: 1545-BQ02
DEPARTMENT OF THE TREASURY (TREAS)
Internal Revenue Service (IRS)
Final Rule Stage
197. Guidance on the Elimination of Interbank Offered Rates
Legal Authority: 26 U.S.C. 1001b and 7805; 26 U.S.C. 7805
Abstract: The final regulations will provide guidance on the tax
consequences of the phased elimination of interbank offered rates
(IBORs) that is underway in the United States and many foreign
countries. Taxpayers have requested guidance that addresses whether a
modification to a debt instrument or other financial contract to
accommodate the elimination of the relevant IBOR will be treated as a
realization event for federal income tax purposes.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/09/19 84 FR 54068
NPRM Comment Period End............. 11/25/19
Final Action........................ 06/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Caitlin Holzem, Attorney, Department of the
Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Room
3547, Washington, DC 20224, Phone: 202 317-7036, Fax: 855 574-9023,
Email: <a href="/cdn-cgi/l/email-protection#3556545c41595c5b1b5c1b5d5a594f5058755c4746565a405b4650591b41475054461b525a43"><span class="__cf_email__" data-cfemail="492a28203d252027672067212625332c2409203b3a2a263c273a2c25673d3b2c283a672e263f">[email protected]</span></a>.
RIN: 1545-BO91
198. Section 42 Low-Income Housing Credit Average Income Test
Regulations
Legal Authority: 26 U.S.C. 7805; 26 U.S.C. 42
Abstract: The Consolidated Appropriations Act of 2018 added a new
applicable minimum set-aside test under section 42(g) of the Internal
Revenue Code known as the average income test. This proposed regulation
will implement requirements related to the average income test.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/30/20 85 FR 68816
NPRM Comment Period End............. 12/29/20
[[Page 41272]]
Proposed rule; notice of hearing.... 02/03/21 86 FR 7986
Final Action........................ 07/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Dillon J. Taylor, Attorney, Department of the
Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Room
5107, Washington, DC 20224, Phone: 202 317-4137, Fax: 855 591-7867,
Email: <a href="/cdn-cgi/l/email-protection#593d30353536377733772d382035362b19302b2a3a362c372a3c35772d2b3c382a773e362f"><span class="__cf_email__" data-cfemail="97f3fefbfbf8f9b9fdb9e3f6eefbf8e5d7fee5e4f4f8e2f9e4f2fbb9e3e5f2f6e4b9f0f8e1">[email protected]</span></a>.
RIN: 1545-BO92
199. <bullet> Requirements Related to Surprise Billing, Part 1
(Temporary Regulation)
Legal Authority: 26 U.S.C. 7805; Pub. L. 116-260, Division BB,
Title I and Title II
Abstract: This temporary regulation would implement the protections
against surprise medical bills under the No Surprises Act.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
Temporary Regulation................ 07/00/21
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Kari L. DiCecco, General Attorney (Tax), Department
of the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Room 5712, Washington, DC 20224, Phone: 202 317-5500, Email:
<a href="/cdn-cgi/l/email-protection#016a6073682f6d2f6568626462626e41687372626e746f72646d2f75736460722f666e77"><span class="__cf_email__" data-cfemail="cda6acbfa4e3a1e3a9a4aea8aeaea28da4bfbeaea2b8a3bea8a1e3b9bfa8acbee3aaa2bb">[email protected]</span></a>.
RIN: 1545-BQ04
200. <bullet> Requirements Related to Surprise Billing, Part 2
(Temporary Regulation)
Legal Authority: 26 U.S.C. 7805; Pub. L. 116-260, Division BB,
Title I and Title II
Abstract: This temporary regulation would implement additional
protections against surprise medical bills under the No Surprises Act
and certain provisions related to Title II of Division BB of the
Consolidated Appropriations Act.
Timetable:
------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
Temporary Regulations............... 10/00/21 .......................
------------------------------------------------------------------------
Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Kari L. DiCecco, General Attorney (Tax), Department
of the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Room 5712, Washington, DC 20224, Phone: 202 317-5500, Email:
<a href="/cdn-cgi/l/email-protection#dbb0baa9b2f5b7f5bfb2b8beb8b8b49bb2a9a8b8b4aeb5a8beb7f5afa9bebaa8f5bcb4ad"><span class="__cf_email__" data-cfemail="1c777d6e7532703278757f797f7f735c756e6f7f7369726f797032686e797d6f327b736a">[email protected]</span></a>.
RIN: 1545-BQ05
[FR Doc. 2021-14875 Filed 7-29-21; 8:45 am]
BILLING CODE 4810-01-P
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