Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction (rule, 88 FR 14490, March 9, 2023)

Summary

A correction from the Internal Revenue Service to temporary regulations (TD 9953) published on September 10, 2021 that authorize the assessment of any erroneous refund of employment tax credits. It was published in the Federal Register on March 9, 2023 (Vol. 88, No. 46). The correcting amendments revise sections 31.3131–1T(c), 31.3132–1T(c) and 31.3134–1T(c) of 26 CFR part 31 by removing the reference to section 3121(a) and adding 3221(a) in its place. The same Federal Register page carries an Environmental Protection Agency rule approving New Jersey's revised motor vehicle inspection and maintenance program.

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Cite this document

“Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction (rule, 88 FR 14490, March 9, 2023).” Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/recapture-of-excess-employment-tax-credits-under-the-american-relief-p-723ca22091/, SHA-256 a9b93937f1a051faba7aa972395c2abece3c706e7250dc27942cccb617499870.

Full text

14490 Federal Register / Vol. 88, No. 46 / Thursday, March 9, 2023 / Rules and Regulations

AIRAC date State City Airport FDC No. FDC date Subject

23–Mar–23 ... CT Bridgeport ............... Bridgeport/Sikorsky ................. 2/4101 2/6/23 RNAV (GPS) RWY 24, Amdt 1A.
23–Mar–23 ... CT Bridgeport ............... Bridgeport/Sikorsky ................. 2/4102 2/6/23 RNAV (GPS) RWY 6, Amdt 1A.
23–Mar–23 ... CT Bridgeport ............... Bridgeport/Sikorsky ................. 2/4103 2/6/23 ILS OR LOC RWY 6, Amdt 10A.
23–Mar–23 ... CT Bridgeport ............... Bridgeport/Sikorsky ................. 2/4106 2/6/23 RNAV (GPS) RWY 29, Amdt 2A.
23–Mar–23 ... IA Iowa City ................. Iowa City Muni ........................ 2/9840 1/12/23 RNAV (GPS) RWY 30, Amdt 1A.
23–Mar–23 ... IA Iowa City ................. Iowa City Muni ........................ 2/9848 1/12/23 VOR–A, Orig-D.
23–Mar–23 ... NE Grant ....................... Grant Muni .............................. 3/9556 2/6/23 NDB RWY 33, Amdt 3C.
23–Mar–23 ... NE Grant ....................... Grant Muni .............................. 3/9557 2/6/23 VOR/DME RWY 15, Amdt 2B.
23–Mar–23 ... NE Grant ....................... Grant Muni .............................. 3/9558 2/6/23 RNAV (GPS) RWY 33, Amdt 1A.
23–Mar–23 ... NE Grant ....................... Grant Muni .............................. 3/9559 2/6/23 RNAV (GPS) RWY 15, Amdt 1A.
23–Mar–23 ... NJ Millville .................... Millville Muni ............................ 3/9570 2/6/23 RNAV (GPS) RWY 32, Orig-F.
23–Mar–23 ... NJ Millville .................... Millville Muni ............................ 3/9571 2/6/23 ILS OR LOC RWY 10, Amdt 2F.
23–Mar–23 ... NJ Millville .................... Millville Muni ............................ 3/9572 2/6/23 RNAV (GPS) RWY 10, Orig-C.
23–Mar–23 ... NJ Millville .................... Millville Muni ............................ 3/9573 2/6/23 RNAV (GPS) RWY 14, Orig-G.
23–Mar–23 ... NJ Millville .................... Millville Muni ............................ 3/9574 2/6/23 RNAV (GPS) RWY 28, Orig-C.
23–Mar–23 ... NJ Millville .................... Millville Muni ............................ 3/9575 2/6/23 VOR–A, Amdt 1C.

[FR Doc. 2023–04804 Filed 3–8–23; 8:45 am] Reporting and recordkeeping SUMMARY: The Environmental Protection
BILLING CODE 4910–13–P requirements, Social security, Agency (EPA) is approving revisions to
Unemployment compensation. the State Implementation Plan (SIP)
submitted by the New Jersey
Correction of Publication
DEPARTMENT OF THE TREASURY Department of Environmental Protection
Accordingly, 26 CFR part 31 is (NJDEP) in 2009 for New Jersey’s motor
Internal Revenue Service corrected by making the following vehicle inspection and maintenance
correcting amendments: (I/M) program. This final rule will
26 CFR Part 31 maintain consistency between the State
PART 31—EMPLOYMENT TAXES AND adopted rules and the federally
[TD 9953] COLLECTION OF INCOME TAX AT approved New Jersey SIP. The EPA
RIN 1545–BQ09 SOURCE proposed to approve this rule on
■ 1. The authority citation for part 31
October 20, 2022, and received no
Recapture of Excess Employment Tax
continues to read in part as follows: comments.
Credits Under the American Relief Plan
Act of 2021; Correction Authority: 26 U.S.C. 7805. DATES: This final rule is effective April
AGENCY: Internal Revenue Service (IRS), 10, 2023.
§ § 31.3131–1T(c), 31.3132–1T(c), 31.3134–
Treasury. 1T(c) [Amended] ADDRESSES: The EPA has established a
ACTION: Temporary regulations; ■ 2. Sections 31.3131–1T(c), 31.3132– docket for this action identified by
correcting amendments. 1T(c), and 31.3134–1T(c) are amended Docket ID Number EPA–R02–OAR–
by removing the language ‘‘3121(a)’’ and 2022–0785 at https://
SUMMARY: This document contains www.regulations.gov. Although listed in
corrections to a temporary regulation adding the language ‘‘3221(a)’’ in its
place. the index, some information is not
(TD 9953) that was published in the publicly available, e.g., Confidential
Federal Register on September 10, 2021. Oluwafunmilayo A. Taylor, Business Information (CBI) or other
These temporary regulations authorize Branch Chief, Legal Processing Division, information whose disclosure is
the assessment of any erroneous refund Associate Chief Counsel, (Procedure and restricted by statute. Certain other
of the tax credits paid under sections Administration). material, such as copyrighted material,
3131, 3132 (including any increases in [FR Doc. 2023–04828 Filed 3–8–23; 8:45 am] is not placed on the internet and will be
those credits under section 3133), and BILLING CODE 4830–01–P publicly available only in hard copy
3134 of the Code. form. Publicly available docket
DATES: These corrections are effective materials are available electronically
on March 9, 2023 and applicable on through https://www.regulations.gov.
September 10, 2021. ENVIRONMENTAL PROTECTION
AGENCY FOR FURTHER INFORMATION CONTACT:
FOR FURTHER INFORMATION CONTACT:
Concerning the regulations, NaLee Park, Reema Loutan, Technology,
40 CFR Part 52 Transportation, and Radiation Branch,
at (202) 317–6798 (not a toll-free
number). Environmental Protection Agency, 290
[EPA–R02–OAR–2022–0785, FRL–10210–
02–R2] Broadway, 25th Floor, New York, New
SUPPLEMENTARY INFORMATION: York 10007–1866, (212) 637–3760, or by
Background Approval and Promulgation of email at Loutan.Reema@epa.gov.
Implementation Plans; New Jersey;

ddrumheller on DSK120RN23PROD with RULES1
The temporary regulations (TD 9953) SUPPLEMENTARY INFORMATION:
Motor Vehicle Enhanced Inspection
that are the subject of these corrections
and Maintenance Program; Diesel Table of Contents
are under sections 3131, 3132, and 3134
Opacity Cutpoints
of the Internal Revenue Code. I. What is the background for this action?
AGENCY: Environmental Protection II. What comments were received in response
List of Subjects in 26 CFR Part 31 to the EPA’s proposed action?
Agency (EPA).
Employment taxes, Income taxes, III. What action is the EPA taking?
ACTION: Final rule.
Penalties, Pensions, Railroad retirement, IV. Statutory and Executive Order Reviews

VerDate Sep<11>2014 16:30 Mar 08, 2023 Jkt 259001 PO 00000 Frm 00018 Fmt 4700 Sfmt 4700 E:\FR\FM\09MRR1.SGM 09MRR1

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Size: 199,784 bytes
SHA-256: a9b93937f1a051faba7aa972395c2abece3c706e7250dc27942cccb617499870
Our copy: FR-2023-03-09_2023-04828.pdf
Original: www.govinfo.gov