5008 Federal Register / Vol. 86, No. 11 / Tuesday, January 19, 2021 / Rules and Regulations 

■ Par. 33. Section 49.4271–1 is 

amended by revising paragraphs (a) and 

(b) and adding paragraph (g) to read as 

follows: 

§ 49.4271–1 Tax on transportation of 

property by air. 

(a) Purpose of this section. Section 

4271 of the Internal Revenue Code 

(Code) imposes a 6.25 percent tax on 

amounts paid within or without the 

United States for the taxable 

transportation of property (as defined in 

section 4272 of the Code). This section 

sets forth rules as to the general 

applicability of the tax. This section also 

sets forth rules authorized by section 

4272(b)(2) which exempt from tax 

payments for the transportation of 

property by air in the course of 

exportation (including shipment to a 

possession of the United States) by 

continuous movement, and in due 

course so exported. 

(b) Imposition of tax—(1) The tax 

imposed by section 4271 applies only to 

amounts paid to persons engaged in the 

business of transporting property by air 

for hire. 

(2) The tax imposed by section 4271 

does not apply to amounts paid for the 

transportation of property by air if such 

transportation is furnished on an aircraft 

having a maximum certificated takeoff 

weight (as defined in section 4281(b) of 

the Code) of 6,000 pounds or less, 

unless such aircraft is operated on an 

established line or when such aircraft is 

a jet aircraft. The tax imposed by section 

4271 also does not apply to any 

payment made by one member of an 

affiliated group (as defined in section 

4282(b) of the Code) to another member 

of such group for services furnished in 

connection with the use of an aircraft if 

such aircraft is owned or leased by a 

member of the affiliated group and is 

not available for hire by persons who 

are not members of such group. 

* * * * * 

(g) Applicability date. This section 

applies to amounts paid on and after 

January 19, 2021. For rules that apply 

before that date, see 26 CFR part 49, 

revised as of April 1, 2020. 

■ Par. 34. Section 49.4271–2 is added to 

read as follows: 

§ 49.4271–2 Aircraft management services. 

For rules regarding the exemption for 

certain amounts paid by aircraft owners 

for aircraft management services, see 

§ 49.4261–10. This section applies to 

amounts paid on and after January 19, 

2021. For rules that apply before that 

date, see 26 CFR part 49, revised as of 

April 1, 2020. 

§ 49.4282–1 [Reserved] 

■ Par. 35. Add and reserve § 49.4282–1. 

Sunita Lough, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: January 10, 2021. 

David J. Kautter, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2021–00706 Filed 1–14–21; 4:15 pm] 

BILLING CODE 4830–01–P 

DEPARTMENT OF EDUCATION 

34 CFR Parts 600, 602, 668, 673, 674, 

682, and 685 

Federal Student Aid Programs 

(Student Assistance General 

Provisions, Federal Perkins Loan 

Program, William D. Ford Federal 

Direct Loan Program, and FederalWork Study Programs) 

AGENCY: Office of Postsecondary 

Education, Department of Education. 

ACTION: Updated waivers and 

modifications of statutory and 

regulatory provisions; correction. 

SUMMARY: On December 11, 2020, the 

Department of Education published in 

the Federal Register a notice updating 

waivers and modifications of statutory 

and regulatory provisions governing the 

Federal student financial aid programs 

under the authority of the Higher 

Education Relief Opportunities for 

Students Act of 2003 (HEROES Act). 

This document corrects the date through 

which certain waivers and 

modifications extend. 

DATES: Effective January 19, 2021. 

FOR FURTHER INFORMATION CONTACT: 

Barbara Hoblitzell, by telephone: (202) 

453–7583 or by email: 

Barbara.Hoblitzell@ed.gov, or Gregory 

Martin, by telephone: (202) 453–7535 or 

by email: Gregory.Martin@ed.gov. 

If you use a telecommunications 

device for the deaf (TDD) or text 

telephone (TTY), call the Federal Relay 

Service (FRS), toll free, at 1–800–877– 

8339. 

SUPPLEMENTARY INFORMATION: 

Corrections: In FR document 2020– 

27042, appearing on page 79856 in the 

Federal Register of December 11, 2020, 

the following corrections are made: 

1. On page 79857, in the third 

column, in the third paragraph, in the 

third sentence, remove the word 

‘‘further’’, and add a new fourth 

sentence ‘‘On December 4, 2020, the 

Secretary further extended those 

benefits through January 31, 2021.’’ 

2. On page 79862, in the first column, 

in the section titled ‘‘Repayment of a 

Loan (34 CFR 682.209)’’, remove the 

fifth sentence and add in its place 

‘‘Following the President’s 

Memorandum of August 8, 2020, and 

the Secretary’s subsequent 

announcement on December 4, 2021, 

the Secretary is further extending until 

January 31, 2021, in accordance with 

the prior announcement, the waivers of 

the regulatory provisions in §§ 682.202 

and 682.209 that require that interest be 

charged on FFEL loans held by the 

Department from March 13, 2020, 

through March 27, 2020, and from 

October 1, 2020 through January 31, 

2021.’’ 

3. On page 79862, in the second 

column, in the section titled ‘‘Obligation 

to Repay (34 CFR 685.207)’’, remove the 

fifth, sixth, and seventh sentences and 

add in their place ‘‘The period of this 

benefit was extended to December 31, 

2020 by the President’s Memorandum of 

August 8, 2020. On December 4, 2020, 

the Secretary further extended the 

period of this benefit through January 

31, 2021. Accordingly, Direct Loans are 

automatically placed in an 

administrative forbearance status that is 

currently scheduled to be in effect from 

March 13, 2020, through January 31, 

2021.’’ 

4. On page 79863, in the first column, 

in the section titled ‘‘Capitalization of 

Interest Under the Income-Contingent 

Repayment Plan (34 CFR 685.209)’’, in 

the second paragraph, remove ‘‘January’’ 

and add in its place ‘‘February’’. 

5. On page 79863, in the first column, 

in the section titled ‘‘Capitalization of 

Interest Under the Income-Contingent 

Repayment Plan (34 CFR 685.209)’’, in 

the fourth paragraph, remove 

‘‘December 31, 2020’’ and add in its 

place ‘‘January 31, 2021’’. 

6. On page 79863, in the second 

column, in the section titled ‘‘Section 

3513 of the CARES Act’’, remove the 

second paragraph and add in its place 

‘‘On August 8, 2020, the President 

issued a memorandum directing the 

Secretary to continue to waive interest 

and payments on such loans until 

December 31, 2020. On December 4, 

2020, the Secretary further extended 

these benefits through January 31, 2021. 

Therefore, in accordance with the prior 

announcement, the Secretary is using 

her authority under the HEROES Act to 

modify the terms of the benefits 

provided under section 3513 of the 

CARES Act such that they will continue 

to be provided to borrowers until 

January 31, 2021.’’ 

Accessible Format: On request to one 

of the program contact persons listed 

under FOR FURTHER INFORMATION


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Federal Register / Vol. 86, No. 11 / Tuesday, January 19, 2021 / Rules and Regulations 5009 

CONTACT, individuals with disabilities 

can obtain this document in an 

accessible format. The Department will 

provide the requestor with an accessible 

format that may include Rich Text 

Format (RTF) or text format (txt), a 

thumb drive, an MP3 file, braille, large 

print, audiotape, or compact disc, or 

other accessible format. 

Electronic Access to This Document: 

The official version of this document is 

the document published in the Federal 

Register. You may access the official 

edition of the Federal Register and the 

Code of Federal Regulations at: 

www.govinfo.gov. At this site you can 

view this document, as well as all other 

documents of this Department 

published in the Federal Register, in 

text or Portable Document Format 

(PDF). To use PDF you must have 

Adobe Acrobat Reader, which is 

available free at the site. 

You may also access documents of the 

Department published in the Federal 

Register by using the article search 

feature at: www.federalregister.gov. 

Specifically, through the advanced 

search feature at this site, you can limit 

your search to documents published by 

the Department. 

Robert L. King, 

Assistant Secretary for the Office of 

Postsecondary Education. 

[FR Doc. 2020–28105 Filed 1–15–21; 8:45 am] 

BILLING CODE 4000–01–P 

DEPARTMENT OF EDUCATION 

34 CFR Chapter II 

[Docket ID ED–2020–OESE–0037] 

Final Priorities, Requirements, 

Definitions, And Selection Criteria— 

Promise Neighborhoods (PN) Program 

AGENCY: Office of Elementary and 

Secondary Education, Department of 

Education. 

ACTION: Final priorities, requirements, 

definitions, and selection criteria. 

SUMMARY: The Assistant Secretary for 

the Office of Elementary and Secondary 

Education announces priorities, 

requirements, definitions, and selection 

criteria under the PN program, 

Assistance Listing Number 84.215N. 

The Assistant Secretary may use one or 

more of these priorities, requirements, 

definitions, and selection criteria for 

competitions in fiscal year (FY) 2021 

and later years. We take this action to 

make program improvements based on 

lessons learned over the last decade and 

to improve program outcomes. 

DATES: These priorities, requirements, 

definitions, and selection criteria are 

effective February 18, 2021. 

FOR FURTHER INFORMATION CONTACT: 

Adrienne Hawkins, U.S. Department of 

Education, 400 Maryland Avenue SW, 

Room 4W220, Washington, DC 20202. 

Telephone: (202) 453–5638. Email: 

Adrienne.Hawkins@ed.gov. 

If you use a telecommunications 

device for the deaf (TDD) or a text 

telephone (TTY), call the Federal Relay 

Service (FRS), toll free, at 1–800–877– 

8339. 

SUPPLEMENTARY INFORMATION: 

Purpose of Program: The PN program 

is authorized under the Elementary and 

Secondary Education Act of 1965, as 

amended (ESEA). The purpose of the PN 

program is to significantly improve the 

academic and developmental outcomes 

of children living in the most distressed 

communities of the United States, 

including ensuring school readiness, 

high school graduation, and access to a 

community-based continuum of highquality services. The program serves 

neighborhoods with high concentrations 

of low-income individuals; multiple 

signs of distress, which may include 

high rates of poverty, childhood obesity, 

academic failure, and juvenile 

delinquency, adjudication, or 

incarceration; and schools 

implementing comprehensive support 

and improvement activities or targeted 

support and improvement activities 

under section 1111(d) of the ESEA. All 

strategies in the continuum of solutions 

must be accessible to children with 

disabilities and English learners. 

Program Authority: 20 U.S.C. 7273– 

7274. 

We published a notice of proposed 

priorities, requirements, definitions, and 

selection criteria (NPP) for this program 

in the Federal Register on June 29, 2020 

(85 FR 38801). The NPP contained 

background information and our reasons 

for proposing the particular priorities, 

requirements, definitions, and selection 

criteria. 

Except for minor editorial and 

technical revisions, there are no 

differences between the proposed 

priorities, requirements, definitions, and 

selection criteria and these final 

priorities, requirements, definitions, and 

selection criteria. 

Public Comment: In response to our 

invitation in the NPP, eight comments 

were received, two of which were 

relevant to the proposed priorities, 

requirements, definitions, and selection 

criteria. 

Generally, we do not address 

technical and other minor changes, or 

suggested changes the law does not 

authorize us to make under the 

applicable statutory authority. In 

addition, we do not address general 

comments that raised concerns not 

directly related to the NPP. 

Analysis of Comments and Changes: 

An analysis of the comments and of any 

changes in the proposed priorities, 

requirements, definitions, and selection 

criteria follows. 

Comment: One commenter noted the 

importance of child nutrition to 

successful outcomes and recommended 

that we include a focus on nutrition 

education. 

Discussion: While we agree with the 

commenter that there is a need to focus 

on nutrition education, we do not 

believe that it is necessary to revise the 

proposed priorities, requirements, 

definitions, or selection criteria to 

address this specific need. Under the 

program statute, applicants already have 

flexibility to propose interventions or 

strategies to address nutrition needs for 

children, their families, and community 

members. 

Changes: None. 

Comment: One commenter asserted 

that the application requirements are 

too burdensome for applicants that are 

small entities. The commenter also 

contended that, by allowing projects to 

focus on different issues impacting lowincome children, it may be difficult to 

fairly compare applications in the 

selection process. The commenter stated 

that applications should be evaluated to 

determine whether the proposed project 

would significantly improve the 

academic outcomes of the children 

proposed to be served and whether the 

proposed project is supported by a 

needs analysis and evidence-based 

practices. 

Discussion: We appreciate the 

comment regarding the size of the 

applying entity and burden level. In 

recognition of this relationship we have 

established three priorities to level the 

playing field for all applicants. Two of 

the three priorities, Non-Rural and NonTribal Communities, and Tribal 

Communities, can be found elsewhere 

in this NFP. The Rural Communities 

priority can be found in the program 

statute. 

Regarding the commenter’s concern 

that applications be fairly considered 

during the selection process, the peer 

review process is designed for 

applications to be evaluated against 

selection criteria alone; we instruct our 

peer reviewers not to compare 

applications. Additionally, applicants 

should design projects that meet the 

needs of their respective communities, a 

key element of a successful PN project. 

Our peer reviewers rely on the 


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