[Federal Register Volume 86, Number 25 (Tuesday, February 9, 2021)]
[Proposed Rules]
[Pages 8721-8722]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-02653]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-119890-18]
RIN 1545-BO92


Section 42, Low-Income Housing Credit Average Income Test 
Regulations; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a proposed rule; notice of hearing.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations setting forth guidance on the average income test for 
purposes of the low-income housing credit.

DATES: The public hearing is being held on Wednesday, March 24, 2021 at 
12 p.m. The IRS must receive speakers' outlines of the topics to be 
discussed at the public hearing by Friday, March 5, 2021. If no 
outlines are received by March 5, 2021, the public hearing will be 
cancelled.

ADDRESSES: The public hearing is being held by teleconference. 
Individuals who want to testify (by telephone) at the public hearing 
must send an email to <a href="/cdn-cgi/l/email-protection#e69693848a8f858e8387948f888195a68f9495c8818990"><span class="__cf_email__" data-cfemail="29595c4b45404a414c485b40474e5a69405b5a074e465f">[email protected]</span></a> to receive the telephone 
number and access code for the hearing. The subject line of the email 
must contain the regulation number [REG-119890-18] and the word 
TESTIFY. For example, the subject line may say: Request to TESTIFY at 
Hearing for REG-119890-18. The email must include the name(s) of the 
speaker(s) and title(s). Send outline submissions electronically via 
the Federal eRulemaking Portal at www.regulations.gov (IRS REG-119890-
18). The email must be received by March 5, 2021.

FOR FURTHER INFORMATION CONTACT: Concerning these proposed regulations, 
Dillon Taylor or Michael J. Torruella Costa at (202) 317-4137; 
concerning submissions of comments, the hearing, and the access code to 
attend the hearing by teleconferencing, Regina Johnson at (202) 317-
5177 (not toll-free numbers) or <a href="/cdn-cgi/l/email-protection#1c6c697e70757f74797d6e75727b6f5c756e6f327b736a"><span class="__cf_email__" data-cfemail="532326313f3a303b3632213a3d3420133a21207d343c25">[email protected]</span></a>. If emailing 
please put Attend, Testify, or Agenda Request and [REG-119890-18] in 
the email subject line.

[[Page 8722]]


SUPPLEMENTARY INFORMATION:

Background

    The proposed regulations that are the subject of this correction 
are under section 42 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed regulations (REG-119890-18) 
contains an error that needs to be corrected.

Correction of Publication

    Accordingly, the proposed rule; notice of hearing (REG-119890-18) 
that was the subject of FR Doc. 2021-02146, published at 86 FR 7986 
(Wednesday, February 3, 2021), is corrected to read as follows:
    1. On page 7986, the third column, under the caption RIN, the 
language ``1545-BP92'' is corrected to read ``1545-BO92''.

Crystal Pemberton,
Senior Federal Register Liaison, Publications and Regulations Branch, 
Legal Processing Division, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 2021-02653 Filed 2-8-21; 8:45 am]
BILLING CODE 4830-01-P


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