81 FR 65983 - Reporting for Qualified Tuition and Related Expenses; Education Tax Credits; Correction
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 81, Issue 186 (September 26, 2016)
Internal Revenue Service
Federal Register Volume 81, Issue 186 (September 26, 2016)
| Page Range | 65983-65984 | |
| FR Document | 2016-22938 |
[Federal Register Volume 81, Number 186 (Monday, September 26, 2016)] [Proposed Rules] [Pages 65983-65984] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-22938] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG-131418-14] RIN 1545-BN27 Reporting for Qualified Tuition and Related Expenses; Education Tax Credits; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking and notice of public hearing. ----------------------------------------------------------------------- SUMMARY: This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-131418-14) that was published in the Federal Register on Tuesday, August 2, 2016 (81 FR 50657). The proposed regulations that revise the rules for reporting qualified tuition and related expenses under section 6050S on a Form 1098-T, ``Tuition Statement,'' and conforms the regulations to the changes made to section 6050S by the Protecting Americans from Tax Hikes Act of 2015. DATES: Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 81 FR 50657, August 2, 2016, are still being accepted and must be received by October 31, 2016. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Gerald Semasek of the Office of Associate Chief Counsel (Procedure and Administration) for the proposed regulations under sections 6050S and 6724, (202) 317-6845, and Sheldon Iskow of the Office of Associate Chief Counsel (Income Tax and Accounting) for the proposed regulations under section 25A, (202) 317-4718; concerning the submission of comments and requests for a public hearing, Regina Johnson, (202) 317- 6901 (not toll-free calls). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking that is subject of this document is under section 6050S of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking and notice of public hearing (REG-131418-14) contains errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the notice of proposed rulemaking and notice of public hearing (REG-131418-14) that are subject to FR Doc. 2016-18032 are corrected as follows: 0 1. On page 50662, in the preamble, second column, the third line from the bottom of the first full paragraph, the language ``requiring eligible educational institution'' is corrected to read ``requiring eligible educational institutions''. Sec. 1.25A-0 [Corrected] 0 2. On page 50664, second column, amendatory instruction 2, the language ``9. Revising the entry for Sec. 1.25A-2(f)(6).'' is corrected to read ``9. Revising the entry for Sec. 1.25A-5(f)(6).''. 0 3. On page 50664, third column, entry for (e)(3), the language ``Effective/applicability dates.'' is corrected to read ``Applicability dates.''. 0 4. On page 50664, third column, entry for (f)(4), the language ``Effective/applicability date.'' is corrected to read ``Applicability date.''. 0 5. On page 50664, third column, entry for (e), the language ``Effective/applicability date.'' is corrected to read ``Applicability date.''. 0 6. On page 50664, third column, entry for (g), the language ``Effective/applicability date.'' is corrected to read ``Applicability date.''. Sec. 1.6050S-0 [Corrected] 0 7. On page 50667, second column, entry for (c)(1)(iii)(E), the language ``consequences of refunds, reimbursements.'' is corrected to read ``consequences of refunds, reimbursements,''. Sec. 1.6050S-1 [Corrected] 0 8. On page 50669, third column, in the second line of paragraph (b)(2)(vii), Example 5. (i), the language, ``2016 fall semester'' is corrected to read ``Z as a full-time student for the 2016 fall semester''; and in the tenth the language, ``$11,000 for the 2017 spring semesters.'' is corrected to read '' $11,000 for the 2017 spring semester.''. [[Page 65984]] 0 9. On page 50670, second column, the third line of paragraph (c)(2)(i), the language, ``provided in paragraphs (c)(2)(ii) of this'' is corrected to read ``provided in paragraph (c)(2)(ii) of this''. 0 10. On page 50671, first column, the fifth line of paragraph (g), the language, ``31, 2003, except that paragraphs (a)(2)'' is corrected to read ``31, 2003, except that paragraphs (a)(2),''. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2016-22938 Filed 9-23-16; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Proposed Rules 65983
116, Transport Airplane Directorate, FAA; or information on the availability of this Background
EASA, or approved under Airbus’s EASA material at the FAA, call 425–227–1221.
DOA. The notice of proposed rulemaking
Issued in Renton, Washington, on August that is subject of this document is under
(2) The FCD installation must be 31, 2016.
accomplished in accordance with airplane section 6050S of the Internal Revenue
modification instructions approved by the Michael Kaszycki, Code.
Manager, International Branch, ANM–116, Acting Manager, Transport Airplane
Transport Airplane Directorate, FAA; or Directorate, Aircraft Certification Service. Need for Correction
EASA; or approved under Airbus’s EASA [FR Doc. 2016–21703 Filed 9–23–16; 8:45 am] As published, the notice of proposed
DOA. BILLING CODE 4910–13–P rulemaking and notice of public hearing
(m) Credit for Previous Actions (REG–131418–14) contains errors that
This paragraph provides credit for actions may prove to be misleading and are in
required by paragraph (g) of this AD, if those need of clarification.
actions were performed before the effective DEPARTMENT OF THE TREASURY
Correction of Publication
date of this AD using Airbus Service Bulletin
A320–71–1068, dated December 18, 2015, Internal Revenue Service Accordingly, the notice of proposed
which is not incorporated by reference in this rulemaking and notice of public hearing
AD. 26 CFR Parts 1 and 301 (REG–131418–14) that are subject to FR
(n) Other FAA AD Provisions Doc. 2016–18032 are corrected as
[REG–131418–14] follows:
The following provisions also apply to this
AD: ■ 1. On page 50662, in the preamble,
(1) Alternative Methods of Compliance RIN 1545–BN27 second column, the third line from the
(AMOCs): The Manager, International bottom of the first full paragraph, the
Branch, ANM–116, Transport Airplane Reporting for Qualified Tuition and
language ‘‘requiring eligible educational
Directorate, FAA, has the authority to Related Expenses; Education Tax
institution’’ is corrected to read
approve AMOCs for this AD, if requested Credits; Correction
using the procedures found in 14 CFR 39.19.
‘‘requiring eligible educational
In accordance with 14 CFR 39.19, send your AGENCY: Internal Revenue Service (IRS), institutions’’.
request to your principal inspector or local Treasury.
§ 1.25A–0 [Corrected]
Flight Standards District Office, as ACTION: Correction to a notice of
appropriate. If sending information directly ■ 2. On page 50664, second column,
proposed rulemaking and notice of
to the International Branch, send it to ATTN: amendatory instruction 2, the language
public hearing.
Sanjay Ralhan, Aerospace Engineer, ‘‘9. Revising the entry for § 1.25A–
International Branch, ANM–116, Transport SUMMARY: This document contains 2(f)(6).’’ is corrected to read ‘‘9. Revising
Airplane Directorate, FAA, 1601 Lind the entry for § 1.25A–5(f)(6).’’.
corrections to a notice of proposed
Avenue SW., Renton, WA 98057–3356; ■ 3. On page 50664, third column, entry
telephone 425–227–1405; fax 425–227–1149. rulemaking and notice of public hearing
(REG–131418–14) that was published in for (e)(3), the language ‘‘Effective/
Information may be emailed to: 9-ANM-116-
AMOC-REQUESTS@faa.gov. Before using the Federal Register on Tuesday, applicability dates.’’ is corrected to read
any approved AMOC, notify your appropriate August 2, 2016 (81 FR 50657). The ‘‘Applicability dates.’’.
principal inspector, or lacking a principal proposed regulations that revise the ■ 4. On page 50664, third column, entry
inspector, the manager of the local flight rules for reporting qualified tuition and for (f)(4), the language ‘‘Effective/
standards district office/certificate holding related expenses under section 6050S applicability date.’’ is corrected to read
district office. The AMOC approval letter on a Form 1098–T, ‘‘Tuition Statement,’’ ‘‘Applicability date.’’.
must specifically reference this AD. ■ 5. On page 50664, third column, entry
and conforms the regulations to the
(2) Contacting the Manufacturer: For any
changes made to section 6050S by the for (e), the language ‘‘Effective/
requirement in this AD to obtain corrective
actions from a manufacturer, the action must Protecting Americans from Tax Hikes applicability date.’’ is corrected to read
be accomplished using a method approved Act of 2015. ‘‘Applicability date.’’.
by the Manager, International Branch, ANM– DATES: Written or electronic comments ■ 6. On page 50664, third column, entry
116, Transport Airplane Directorate, FAA; or and request for a public hearing for the for (g), the language ‘‘Effective/
the EASA; or Airbus’s EASA DOA. If notice of proposed rulemaking at 81 FR applicability date.’’ is corrected to read
approved by the DOA, the approval must ‘‘Applicability date.’’.
50657, August 2, 2016, are still being
include the DOA-authorized signature.
accepted and must be received by § 1.6050S–0 [Corrected]
(o) Related Information October 31, 2016.
■ 7. On page 50667, second column,
(1) Refer to Mandatory Continuing FOR FURTHER INFORMATION CONTACT:
Airworthiness Information (MCAI) EASA
entry for (c)(1)(iii)(E), the language
Concerning the proposed regulations, ‘‘consequences of refunds,
Airworthiness Directive 2016–0069, dated Gerald Semasek of the Office of
April 11, 2016, for related information. This reimbursements.’’ is corrected to read
Associate Chief Counsel (Procedure and ‘‘consequences of refunds,
MCAI may be found in the AD docket on the
Internet at http://www.regulations.gov by Administration) for the proposed reimbursements,’’.
searching for and locating Docket No. FAA– regulations under sections 6050S and
2016–9074. 6724, (202) 317–6845, and Sheldon § 1.6050S–1 [Corrected]
(2) For service information identified in Iskow of the Office of Associate Chief ■ 8. On page 50669, third column, in the
mstockstill on DSK3G9T082PROD with PROPOSALS
this AD, contact Airbus, Airworthiness Counsel (Income Tax and Accounting) second line of paragraph (b)(2)(vii),
Office—EIAS, 1 Rond Point Maurice for the proposed regulations under Example 5. (i), the language, ‘‘2016 fall
Bellonte, 31707 Blagnac Cedex, France; section 25A, (202) 317–4718; semester’’ is corrected to read ‘‘Z as a
telephone +33 5 61 93 36 96; fax +33 5 61 concerning the submission of comments
93 44 51; email account.airworth-eas@ full-time student for the 2016 fall
and requests for a public hearing, semester’’; and in the tenth the
airbus.com; Internet http://www.airbus.com.
You may view this service information at the Regina Johnson, (202) 317–6901 (not language, ‘‘$11,000 for the 2017 spring
FAA, Transport Airplane Directorate, 1601 toll-free calls). semesters.’’ is corrected to read ’’
Lind Avenue SW., Renton, WA. For SUPPLEMENTARY INFORMATION: $11,000 for the 2017 spring semester.’’.
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![65984 Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Proposed Rules
■ 9. On page 50670, second column, the To request materials in accessible filings must be addressed to the
third line of paragraph (c)(2)(i), the formats for people with disabilities Commission’s Secretary, Office of the
language, ‘‘provided in paragraphs (Braille, large print, electronic files, Secretary, Federal Communications
(c)(2)(ii) of this’’ is corrected to read audio format), send an email to Commission.
‘‘provided in paragraph (c)(2)(ii) of FCC504@fcc.gov or call the Consumer & • People with Disabilities: To request
this’’. Governmental Affairs Bureau at 202– materials in accessible formats for
■ 10. On page 50671, first column, the 418–0530 (voice), 202–418–0432 (TTY). people with disabilities (braille, large
fifth line of paragraph (g), the language, In this FNPRM, the Commission seeks print, electronic files, audio format),
‘‘31, 2003, except that paragraphs (a)(2)’’ comment on a proposal to facilitate the send an email to fcc504@fcc.gov or call
is corrected to read ‘‘31, 2003, except use of Vehicular Repeater Systems the Consumer & Governmental Affairs
that paragraphs (a)(2),’’. (VRS) on 700 MHz narrowband General Bureau at 202–418–0530 (voice), 202–
Use and State License channels. In 418–0432 (tty).
Martin V. Franks, particular, it seeks comment on whether Interested parties may view
Chief, Publications and Regulations Branch, to amend the 700 MHz narrowband documents filed in this proceeding on
Legal Processing Division, Associate Chief trunking rule and asks for comment on the Commission’s Electronic Comment
Counsel (Procedure and Administration). Filing System (ECFS) using the
additional rule changes that may be
[FR Doc. 2016–22938 Filed 9–23–16; 8:45 am] necessary to accommodate vehicular following steps: (1) Access ECFS at
BILLING CODE 4830–01–P repeater systems’ operation on 700 MHz http://www.fcc.gov/cgb/ecfs. (2) In the
narrowband channels. introductory screen, click on ‘‘Search
This FNPRM also seeks comment on for Filed Comments.’’ (3) In the
FEDERAL COMMUNICATIONS the Department of Homeland Security’s ‘‘Proceeding’’ box, enter the numerals in
COMMISSION (DHS) Project 25 Compliance the docket number. (4) Click on the box
Assessment Advisory Council (P25 CAP marked ‘‘Retrieve Document List.’’ A
47 CFR Part 90 AP) list of 15 recommended feature sets link to each document is provided in
[PS Docket No. 13–87; PS Docket No. 06– and capabilities to facilitate the document list. The public may
229, WT Docket No. 96–86, RM–11433 and interoperable communications between inspect and copy filings and comments
RM–11577, FCC 16–111] radios when operating in the during regular business hours at the
conventional mode of P25 using the FCC Reference Information Center, 445
Service Rules Governing Narrowband Common Air Interface (CAI) on the 12th Street SW., Room CY–A257,
Operations in the 769–775/799–805 designated 700 MHz interoperability Washington, DC 20554. The public may
MHz Bands channels. The Commission seeks also download this FNPRM from the
AGENCY: Federal Communications comment on whether to adopt all, some, Commission’s Web site at http://
or none, of the additional feature sets www.fcc.gov/.
Commission.
and capabilities recommended. This proceeding shall be treated as a
ACTION: Proposed rule. ‘‘permit-but-disclose’’ proceeding in
This FNPRM also seeks comment on
SUMMARY: In this document, the Federal a recommendation by Motorola accordance with the Commission’s ex
Communications Commission Solutions, Inc. (Motorola) to clarify parte rules. Persons making ex parte
(Commission) seeks comment on Sections 90.547 and 90.548 of the presentations must file a copy of any
proposals to amend the Commission’s Commission’s rules that require that 700 written presentation or a memorandum
rules to promote spectrum efficiency, MHz radios must be capable of being summarizing any oral presentation
interoperability, and flexibility in 700 programmed to operate on the within two business days after the
MHz public safety narrowband designated interoperability channels. presentation (unless a different deadline
operations (769–775/799–805 MHz). By Pursuant to sections 1.415 and 1.419 applicable to the Sunshine period
this action, the Commission affords of the Commission’s rules, 47 CFR applies). Persons making oral ex parte
interested parties an opportunity to 1.415, 1.419, interested parties may file presentations are reminded that
submit comments on these proposed comments and reply comments on or memoranda summarizing the
before the dates indicated on the first presentation must (1) list all persons
rule changes.
page of this document. Comments may attending or otherwise participating in
DATES: Comments are due on or before
be filed using the Commission’s the meeting at which the ex parte
October 26, 2016 and reply comments presentation was made, and (2)
Electronic Comment Filing System
are due on or before November 10, 2016. summarize all data presented and
(ECFS). See Electronic Filing of
FOR FURTHER INFORMATION CONTACT: John arguments made during the
Documents in Rulemaking Proceedings,
Evanoff, Policy and Licensing Division, 63 FR 24121 (1998). presentation. If the presentation
Public Safety and Homeland Security • Electronic Filers: Comments may be consisted in whole or in part of the
Bureau, (202) 418–0848 or filed electronically using the Internet by presentation of data or arguments
john.evanoff@fcc.gov. accessing the ECFS: http://fjall already reflected in the presenter’s
SUPPLEMENTARY INFORMATION: This is a foss.fcc.gov/ecfs2/. written comments, memoranda or other
summary of the Commission’s Further • Paper Filers: Parties who choose to filings in the proceeding, the presenter
Notice of Proposed Rulemaking file by paper must file an original and may provide citations to such data or
(FNPRM) in PS Docket No. 13–87, FCC one copy of each filing. If more than one arguments in his or her prior comments,
16–111, released on August 22, 2016. docket or rulemaking number appears in memoranda, or other filings (specifying
mstockstill on DSK3G9T082PROD with PROPOSALS
The document is available for download the caption of this proceeding, filers the relevant page and/or paragraph
at http://fjallfoss.fcc.gov/edocs_public/. must submit two additional copies for numbers where such data or arguments
The complete text of this document is each additional docket or rulemaking can be found) in lieu of summarizing
also available for inspection and number. them in the memorandum. Documents
copying during normal business hours Filings can be sent by hand or shown or given to Commission staff
in the FCC Reference Information messenger delivery, by commercial during ex parte meetings are deemed to
Center, Portals II, 445 12th Street SW., overnight courier, or by first-class or be written ex parte presentations and
Room CY–A257, Washington, DC 20554. overnight U.S. Postal Service mail. All must be filed consistent with 47 CFR
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Document Created: 2018-02-09 13:22:39
Document Modified: 2018-02-09 13:22:39
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Correction to a notice of proposed rulemaking and notice of public hearing. | |
| Dates | Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 81 FR 50657, August 2, 2016, are still being accepted and must be received by October 31, 2016. | |
| Contact | Concerning the proposed regulations, Gerald Semasek of the Office of Associate Chief Counsel (Procedure and Administration) for the proposed regulations under sections 6050S and 6724, (202) 317-6845, and Sheldon Iskow of the Office of Associate Chief Counsel (Income Tax and Accounting) for the proposed regulations under section 25A, (202) 317-4718; concerning the submission of comments and requests for a public hearing, Regina Johnson, (202) 317- 6901 (not toll-free calls). | |
| FR Citation | 81 FR 65983 | |
| RIN Number | 1545-BN27 | |
| CFR Citation | 26
CFR
1 26 CFR 301 |
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