Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (proposed rule, 86 FR 50687, September 10, 2021)
Summary
A notice of proposed rulemaking from the Internal Revenue Service proposing regulations under sections 3131, 3132 and 3134 of the Internal Revenue Code, added by sections 9641 and 9651 of the American Rescue Plan Act of 2021. It was published in the Federal Register on September 10, 2021 (Vol. 86, No. 173). The proposed rules cross-reference temporary regulations issued in the Rules and Regulations section of the same issue, which authorize the assessment of any erroneous refund of the paid leave credits and the employee retention credit. Written or electronic comments and requests for a public hearing must be received by November 9, 2021. The same Federal Register page carries the end of an FAA proposal to revoke area navigation routes Q–162 and Q–166.
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Cite this document
“Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (proposed rule, 86 FR 50687, September 10, 2021).”
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-ccabc9cf0c/
, SHA-256 839896e4afbecfcc74d5c26ca3ad6c8d20d0c310ef24b52e8c53dcae6b6ae7e5.Full text
Federal Register / Vol. 86, No. 173 / Friday, September 10, 2021 / Proposed Rules 50687
Reauthorization Act (Pub. L. 108–176), Policies and Procedures (44 FR 11034; DEPARTMENT OF THE TREASURY
which established a joint planning and February 26, 1979); and (3) does not
development office in the FAA to warrant preparation of a regulatory Internal Revenue Service
manage the work related to the Next evaluation as the anticipated impact is
Generation Air Transportation System so minimal. Since this is a routine 26 CFR Part 31
(NextGen). Today, NextGen is an matter that will only affect air traffic [REG–109077–21]
ongoing FAA-led modernization of the procedures and air navigation, it is
nation’s air transportation system to certified that this proposed rule, when RIN 1545–BQ08
make flying safer, more efficient, and promulgated, will not have a significant
more predictable. economic impact on a substantial Recapture of Excess Employment Tax
In support of the NextGen efforts to number of small entities under the Credits Under the American Relief Plan
improve the safety and efficiency of the criteria of the Regulatory Flexibility Act. Act of 2021
NAS, the Las Vegas Metroplex Project AGENCY: Internal Revenue Service (IRS),
recently established a new RNAV route, Environmental Review
Treasury.
Q–174, to serve the Las Vegas Terminal This proposal will be subject to an ACTION: Notice of proposed rulemaking
Area arrivals in conjunction with new environmental analysis in accordance by cross-reference to temporary
standard terminal arrival routes. There with FAA Order 1050.1F, regulations.
are two existing airways, Q–162 and Q– ‘‘Environmental Impacts: Policies and
166, which had been utilized for the Procedures’’ prior to any FAA final SUMMARY: In the Rules and Regulations
same purpose as Q–174, but no longer regulatory action. section of this issue of the Federal
provide the necessary connectivity to Register, the IRS is issuing temporary
the new procedures. The FAA proposes List of Subjects in 14 CFR Part 71 regulations pursuant to the regulatory
to revoke RNAV routes Q–162 and Q– authority granted under sections 3131,
166, since these routes no longer serve Airspace, Incorporation by reference, 3132, and 3134 of the Internal Revenue
a purpose in the NAS. Navigation (air). Code, added by sections 9641 and 9651
The Proposed Amendment of the American Rescue Plan Act of
The Proposal
2021, to prescribe regulations as may be
The FAA is proposing an amendment In consideration of the foregoing, the necessary for recapturing the benefit of
to 14 CFR part 71 to revoke RNAV Federal Aviation Administration the employment tax credits provided
routes Q–162 and Q–166 due to the proposes to amend 14 CFR part 71 as under these sections when necessary
establishment of RNAV route Q–174 follows: and to prevent the avoidance of the
that provides better connectivity to the purposes of the limitations under these
new Las Vegas Terminal Arrival routes. PART 71—DESIGNATION OF CLASS A, sections. These proposed regulations
The proposed changes are outlined B, C, D, AND E AIRSPACE AREAS; AIR affect businesses and tax-exempt
below. TRAFFIC SERVICE ROUTES; AND organizations, as well as certain
Q–162: Q–162 currently navigates REPORTING POINTS governmental entities, that claim the
between the NTELL, CA waypoint (WP) paid sick leave credit and the paid
and the MYCAL, NV WP. The FAA ■ 1. The authority citation for part 71 family leave credit under sections 3131
proposes to revoke the route in its continues to read as follows: and 3132, respectively, and that claim
entirety. Authority: 49 U.S.C. 106(f), 106(g); 40103, the employee retention credit under
Q–166: Q–166 currently navigates 40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, section 3134. The text of those
between the VIKSN, CA WP and the 1959–1963 Comp., p. 389. temporary regulations serves as the text
BIKKR, CA WP. The FAA proposes to of these proposed regulations.
revoke the route in its entirety. § 71.1 [Amended]
DATES: Written or electronic comments
United States Area Navigation routes
■ 2. The incorporation by reference in and requests for a public hearing must
are published in paragraph 2006 of FAA
14 CFR 71.1 of FAA Order 7400.11E, be received by November 9, 2021.
Order 7400.11E dated July 21, 2020 and
Airspace Designations and Reporting ADDRESSES: Commenters are strongly
effective September 15, 2020, which is
Points, dated July 21, 2020, and encouraged to submit public comments
incorporated by reference in 14 CFR
effective September 15, 2020, is electronically. Submit electronic
71.1. The RNAV routes listed in this
amended as follows: submissions via the Federal
document would be published
subsequently in the Order. Paragraph 2006 United States Area eRulemaking Portal at
FAA Order 7400.11, Airspace Navigation Routes. www.regulations.gov (indicate IRS and
Designations and Reporting Points, is * * * * * REG–109077–21) by following the
published yearly and effective on online instructions for submitting
Q–162 NTELL, CA TO MYCAL, NV comments. Once submitted to the
September 15. [Remove] Federal eRulemaking Portal, comments
Regulatory Notices and Analyses * * * * * cannot be edited or withdrawn. The IRS
The FAA has determined that this Q–166 VIKSN, CA TO BIKKR, CA expects to have limited personnel
proposed regulation only involves an [Remove] available to process public comments
established body of technical * * * * * that are submitted on paper through the
regulations for which frequent and mail. Until further notice, any
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routine amendments are necessary to Issued in Washington, DC, on August 3, comments submitted on paper will be
keep them operationally current. It, 2021. considered to the extent practicable.
therefore: (1) Is not a ‘‘significant George Gonzalez, The Department of the Treasury
regulatory action’’ under Executive Acting Manager, Rules and Regulations (Treasury Department) and the IRS will
Order 12866; (2) is not a ‘‘significant Group. publish for public availability any
rule’’ under Department of [FR Doc. 2021–19512 Filed 9–9–21; 8:45 am] comment submitted electronically, and
Transportation (DOT) Regulatory BILLING CODE 4910–13–P to the extent practicable on paper, to its
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50688 Federal Register / Vol. 86, No. 173 / Friday, September 10, 2021 / Proposed Rules
public docket. Send paper submissions 500 employees as well as certain Statement of Availability of IRS
to: CC:PA:LPD:PR (REG–109077–21), governmental employers, and therefore Documents
room 5203, Internal Revenue Service, are likely to affect a substantial number IRS notices and other guidance cited
PO Box 7604, Ben Franklin Station, of small entities, the economic impact in this preamble are published in the
Washington, DC 20044. will not be significant. These proposed Internal Revenue Bulletin (or
Requests for a public hearing must be regulations do not affect the employer’s Cumulative Bulletin) and are available
submitted as prescribed in the employment tax reporting or the from the Superintendent of Documents,
Comments and Requests for a Public necessary information to substantiate U.S. Government Publishing Office,
Hearing section. entitlement to the credits. Rather, these Washington, DC 20402, or by visiting
FOR FURTHER INFORMATION CONTACT: proposed regulations merely implement the IRS website at http://www.irs.gov.
Concerning the proposed regulations, the statutory authority granted under
NaLee Park at (202) 317–6879; sections 3131(g), 3132 (g), 3134(j), and Drafting Information
concerning submissions of comments 3134(m) that authorize the Service to The principal author of these
and/or requests for a public hearing, assess, reconcile, and recapture any regulations is NaLee Park, Office of the
Regina Johnson at (202) 317–5177 (not portion of the credits erroneously paid Associate Chief Counsel (Employee
toll-free numbers). or refunded in excess of the actual Benefits, Exempt Organizations, and
SUPPLEMENTARY INFORMATION:
amount allowed as if those amounts Employment Taxes). However, other
were taxes imposed under section personnel from the Treasury
Background and Explanation of 3111(b) (the Hospital Insurance tax Department and the IRS participated in
Provisions (Medicare tax)), and so much of the the development of these regulations.
Temporary regulations in the Rules taxes imposed under section 3221(a)
(the Railroad Retirement Tax Act Tier 1 List of Subjects in 26 CFR Part 31
and Regulations section of this issue of
the Federal Register amend the tax) as are attributable to the rate in Employment taxes, Income taxes,
Employment Taxes and Collection of effect under section 3111(b), as Penalties, Pensions, Railroad retirement,
Income at the Source Regulations (26 applicable, subject to assessment and Reporting and recordkeeping
CFR part 31) under sections 3131, 3132, administrative collection procedures. requirements, Social security,
and 3134 of the Internal Revenue Code Notwithstanding this certification, the Unemployment compensation.
(Code) pursuant to the regulatory Treasury Department and the IRS invite
comments on any impact these Proposed Amendments to the
authority granted under these sections Regulations
to prescribe regulations as may be regulations would have on small
necessary for recapturing the benefit of entities. Accordingly, 26 CFR part 31 is
the employment tax credits provided Pursuant to section 7805(f), this proposed to be amended as follows:
under these sections when necessary notice of proposed rulemaking has been
submitted to the Chief Counsel of the PART 31—EMPLOYMENT TAXES AND
and to prevent the avoidance of the
Office of Advocacy of the Small COLLECTION OF INCOME TAX AT
purposes of the limitations under these
Business Administration for comment SOURCE
sections. Consistent with this authority,
these proposed regulations authorize the on its impact on small business.
■ Paragraph 1. The authority citation
assessment of erroneous refunds of the Comments and Requests for Public for part 31 is amended by adding entries
credits paid under sections 3131, 3132 Hearing for §§ 31.3131–1, 31.3132–1, and
(including any increases in those credits 31.3134–1 in numerical order to read in
under section 3133), and 3134. The text Before these proposed regulations are
part as follows:
of those temporary regulations also adopted as final regulations,
serves as the text of these proposed consideration will be given to any Authority: 26 U.S.C. 7805.
regulations. The preamble to the comments that are timely submitted to * * * * *
temporary regulations explains the the IRS as prescribed in the preamble Section 31.3131–1 also issued under 26
amendments. under the ADDRESSES section. The U.S.C. 3131(g).
Treasury Department and the IRS Section 31.3132–1 also issued under 26
Special Analyses request comments on all aspects of these U.S.C. 3132(g).
Section 31.3134–1 also issued under 26
The Office of Management and proposed regulations. Any electronic U.S.C. 3134(m)(3).
Budget’s Office of Information and comments submitted, and to the extent
practicable any paper comments * * * * *
Regulatory Analysis has determined that
■ Par. 2. Section 31.3131–1 is added to
these regulations are not significant and submitted, will be made available at
www.regulations.gov or upon request. read as follows:
not subject to review under section 6(b)
of Executive Order 12866. A public hearing will be scheduled if § 31.3131–1 Recapture of credits.
Pursuant to the Regulatory Flexibility requested in writing by any person who [The text of proposed § 31.3131–1 is
Act (5 U.S.C. chapter 6), the Secretary timely submits electronic or written the same as the text of § 31.3131–1T
certifies that these proposed regulations comments. Requests for a hearing are published elsewhere in this issue of the
will not have a significant economic strongly encouraged to be submitted Federal Register].
impact on a substantial number of small electronically. If a public hearing is ■ Par. 3. Section 31.3132–1 is added to
entities because these proposed scheduled, notice of the date and time read as follows:
regulations impose no compliance for the public hearing will be published
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burden on any business entities, in the Federal Register. Announcement § 31.3132–1 Recapture of credits.
including small entities. Although these 2020–4, 2020–17 IRB 1, provides that [The text of proposed § 31.3132–1 is
proposed regulations will apply to all until further notice, public hearings the same as the text of § 31.3132–1T
employers eligible for the credits under conducted by the IRS will be held published elsewhere in this issue of the
sections 3131, 3132, and 3134, telephonically. Any telephonic hearing Federal Register].
including small businesses and tax- will be made accessible to people with ■ Par. 4. Section 31.3134–1 is added to
exempt organizations with fewer than disabilities. read as follows:
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Federal Register / Vol. 86, No. 173 / Friday, September 10, 2021 / Proposed Rules 50689
§ 31.3134–1 Recapture of credits. at the ‘‘Comment Now’’ screen. Please Acquisition Regulation (FAR); and to
[The text of proposed § 31.3134–1 is include your name, company name (if incorporate and consolidate existing
the same as the text of § 31.3134–1T any), and ‘‘GSAR Case 2016–G511’’ on cybersecurity and other information
published elsewhere in this issue of the your attached document. If your technology requirements previously
Federal Register]. comment cannot be submitted using implemented through various Office of
https://www.regulations.gov, call or the Chief Information Officer (OCIO) or
Douglas W. O’Donnell, email the points of contact in the FOR agency policies.
Deputy Commissioner for Services and FURTHER INFORMATION CONTACT section of
Enforcement. II. Authority for This Rulemaking
this document for alternate instructions.
[FR Doc. 2021–19523 Filed 9–8–21; 4:15 pm] Instructions: Please submit comments Title 40 of the United States Code
BILLING CODE 4830–01–P only and cite GSAR Case 2016–G511 in (U.S.C.) Section 121 authorizes GSA to
all correspondence related to this case. issue regulations, including the GSAR,
Comments received generally will be to control the relationship between GSA
GENERAL SERVICES posted without change to https:// and contractors.
ADMINISTRATION www.regulations.gov, including any III. Discussion and Analysis
personal and/or business confidential
48 CFR Parts 501, 502, 511, 539, 552, information provided. To confirm The proposed rule changes fall into
and 570 receipt of your comment(s), please three categories: (1) Streamlining
check https://www.regulations.gov existing agency information technology
[GSAR Case 2016–G511; Docket No. 2021–
0018; Sequence No. 1] approximately two-to-three days after (IT) security policies previously issued
submission to verify posting. through the OCIO into one consolidated
RIN 3090–AJ84 cybersecurity requirements policy titled
FOR FURTHER INFORMATION CONTACT: Ms.
CIO IT Security Procedural Guide 09–
General Services Acquisition Johnnie McDowell, Procurement
48: Security and Privacy Requirements
Regulation (GSAR); GSAR Case 2016– Analyst, at 202–718–6112 or
for IT Acquisition Efforts; (2)
G511, Contract Requirements for GSA gsarpolicy@gsa.gov, for clarification of
consolidating existing agency non-
Information Systems content. For information pertaining to
security IT policies previously issued
status or publication schedules, contact
AGENCY: Office of Acquisition Policy, through the OCIO into one streamlined
the Regulatory Secretariat Division at
General Services Administration (GSA). requirements policy titled CIO 12–2018:
202–501–4755 or gsaregsec@gsa.gov.
ACTION: Proposed rule.
IT Policy Requirements Guide; and (3)
Please cite GSAR Case 2016–G511.
eliminating the GSAR provision
SUPPLEMENTARY INFORMATION: 552.239–70, Information Technology
SUMMARY: GSA is proposing to amend
the General Services Administration I. Background Security Plan and Security
Acquisition Regulation (GSAR) to Authorization, and GSAR clause
GSA’s cybersecurity requirements 552.239–71, Security Requirements for
streamline and update requirements for mandate that contractors protect the
contracts that involve GSA information Unclassified Information Technology
confidentiality, integrity, and Resources. The changes to the GSAR
systems. The revision of GSA’s availability of unclassified GSA
cybersecurity and other information included in this proposed rule are
information and information systems summarized below:
technology requirements will lead to the from cybersecurity vulnerabilities and
elimination of a duplicative and threats. This rule will require 1. Streamlining IT Security Policies Into
outdated provision and clause from the contracting officers to incorporate CIO IT Security Procedural Guide 09–
GSAR. The proposed rule will replace applicable GSA cybersecurity 48: Security and Privacy Requirements
the outdated text with existing policies requirements within the statement of for IT Acquisition Efforts
of the GSA Office of the Chief work to ensure compliance with Federal
Information Officer (OCIO) and provide GSA’s internal information systems
cybersecurity requirements and policies will be incorporated into
centralized guidance to ensure implement best practices for preventing
consistent application across the subpart 511.171, Requirements for GSA
cyber incidents. These GSA Information Systems, requiring GSA
organization. The updated GSA policy requirements mandate applicable
will align cybersecurity requirements contracting officers to:
based on the items being procured by
controls and standards (e.g., U.S. • Incorporate the applicable sections
National Institute of Standards and or complete version of the CIO IT
ensuring contract requirements are Technology, U.S. National Archives and
coordinated with GSA’s Chief Security Procedural Guide 09–48:
Records Administration Controlled Security and Privacy Requirements for
Information Security Officer. Unclassified Information standards). IT Acquisition Efforts, and CIO 12–2018,
DATES: Interested parties should submit In general, the proposed changes are IT Policy Requirements Guide, into GSA
written comments to the Regulatory necessary to bring long-standing GSA solicitations (i.e., Statement of Work, or
Secretariat at one of the addresses information system practices into the equivalent); and
shown below on or before November 9, GSAR, consolidating policy into one • Coordinate with the GSA OCIO for
2021 to be considered in the formation area. Because of that consolidation, applicable procurements.
of the final rule. contractors may need less time and The new guidance will also establish
ADDRESSES: Submit comments in fewer resources to read and understand a waiver process for cases where it is
response to GSAR case 2016–G511 to: all the requirements relevant to their not effective from a cost or timing
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Regulations.gov: http:// contract. standpoint or where it is unreasonably
www.regulations.gov. Submit comments GSA is proposing to amend the GSAR burdensome.
via the Federal eRulemaking portal by to revise sections of GSAR part 511, The streamlining of the policy into
searching for ‘‘GSAR Case 2016–G511’’. Describing Agency Needs, part 539, subpart 511.171 will also replace the
Select the link ‘‘Comment Now’’ that Acquisition Information Technology, general instruction found in GSAR
corresponds with GSAR Case 2016– and other related parts; to maintain 511.102, Security of Information Data,
G511. Follow the instructions provided consistency with the Federal with more detailed instruction, and
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