Federal Register / Vol. 76, No. 89 / Monday, May 9, 2011 / Rules and Regulations 26583 

Authority: Pub. L. 110–140 (42 U.S.C. 

17013), Pub. L. 110–329. 

■ 11. Section 611.101 is amended by 

revising the introductory text to read as 

follows: 

§ 611.101 Application. 

The information and materials 

submitted in or in connection with 

applications will be treated as provided 

in 10 CFR 600.15 and must be marked 

as provided in 10 CFR 600.15(b). An 

application must include, at a 

minimum, the following information 

and materials: 

* * * * * 

■ 12. Section 611.103 is amended by 

revising paragraph (a) to read as follows: 

§ 611.103 Application evaluation. 

(a) Eligibility screening. Applications 

will be reviewed to determine whether 

the applicant is eligible, the information 

required under § 611.101 is complete, 

and the proposed loan complies with 

applicable statutes and regulations. DOE 

can at any time reject an application, in 

whole or in part, that does not meet 

these requirements. Any additional 

information submitted to DOE will be 

treated as provided in 10 CFR 600.15 

and must be marked as provided in 10 

CFR 600.15(b). 

* * * * * 

[FR Doc. 2011–11239 Filed 5–6–11; 8:45 am] 

BILLING CODE 6450–01–P 

DEPARTMENT OF COMMERCE 

Bureau of Industry and Security 

15 CFR Part 774 

[Docket No. 110106012–1013–01] 

RIN 0694–AF04 

Implementation of the Understandings 

Reached at the 2010 Australia Group 

(AG) Plenary Meeting and Other AGRelated Clarifications and Corrections 

to the EAR 

Correction 

In rule document 2011–9613 

appearing on pages 22017–22019 in the 

issue of April 20, 2011, make the 

following correction: 

PART 774—[CORRECTED] 

Supplement No. 1 to Part 774— 

[Corrected] 

On page 22019, in the first column, 

instruction 4.c. is corrected to read as 

follows: 

c. By removing the phrase ‘‘Glass or 

glasslined (including vitrified or 

enameled coatings),’’ where it appears in 

paragraph g.4, and adding in its place 

the phrase ‘‘Glass (including vitrified or 

enameled coating or glass lining);’’ and 

[FR Doc. C1–2011–9613 Filed 5–6–11; 8:45 am] 

BILLING CODE 9613–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 31 

[TD 9524] 

RIN 1545–BG45 

Extension of Withholding to Certain 

Payments Made by Government 

Entities 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations relating to withholding by 

government entities. These regulations 

reflect changes in the law made by the 

Tax Increase Prevention and 

Reconciliation Act of 2005 that require 

Federal, State, and local government 

entities to withhold income tax when 

making payments to persons providing 

property or services. These regulations 

affect Federal, State, and local 

government entities that will be 

required to withhold and report tax 

from payments to persons providing 

property or services and also affect the 

persons receiving payments for property 

or services from the government 

entities. 

DATES: Effective Date: These regulations 

are effective on May 9, 2011. 

Applicability Date: For dates of 

applicability, see §§ 31.3402(t)–1(d), 

31.3402(t)–2(i), 31.3402(t)–3(g), 

31.3402(t)–4(u), 31.3402(t)–5(e), 

31.3402(t)–6(d), 31.3402(t)–7(b), 

31.3406(g)–2(i), 31.6011(a)–4(d), 

31.6051–5(g), 31.6071(a)–1(g), 31.6302– 

1(n), and 31.6302–4(e). 

FOR FURTHER INFORMATION CONTACT: A.G. 

Kelley, (202) 622–6040 (not a toll-free 

number). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains amendments 

to 26 CFR part 31 under section 3402(t) 

of the Internal Revenue Code (Code). 

This document also contains 

amendments to 26 CFR part 31 under 

sections 3406, 6011, 6051, 6071, and 

6302 of the Code. 

Section 3402(t) of the Code was added 

by section 511 of the Tax Increase 

Prevention and Reconciliation Act of 

2005, Public Law 109–222 (TIPRA), 120 

Stat. 345, which was enacted into law 

on May 17, 2006. Section 3402(t)(1) 

provides that the Government of the 

United States, every State, every 

political subdivision thereof, and every 

instrumentality of the foregoing 

(including multi-State agencies) making 

any payment to any person providing 

any property or services (including any 

payment made in connection with a 

government voucher or certificate 

program which functions as a payment 

for property or services) shall deduct 

and withhold from such payment a tax 

in an amount equal to 3 percent of such 

payment. Section 3402(t)(2) provides 

exceptions to withholding under section 

3402(t). 

Proposed regulations under sections 

3402(t), 3406, 6011, 6051, 6071, and 

6302 of the Code were published in the 

Federal Register on December 5, 2008 

(REG–158747–06, 73 FR 74082, 2009–4 

IRB 362). 

After the issuance of the proposed 

regulations, section 1511 of the 

American Recovery and Reinvestment 

Act of 2009, Public Law 111–5 (ARRA), 

123 Stat. 115, 355, extended the 

effective date of section 3402(t) 

withholding to payments made after 

December 31, 2011. 

Notice 2010–91, 2010–52 IRB 915, 

provided interim guidance on the 

application of section 3402(t) to 

payments by debit cards, credit cards, 

stored value cards, and other payment 

cards. 

Written comments were received in 

response to the proposed regulations, 

and a public hearing was held on April 

16, 2009. All comments are available at 

http://www.regulations.gov or upon 

request. After consideration of all the 

comments, the proposed regulations are 

adopted as amended by this Treasury 

decision. 

Summary of Comments and 

Explanation of Provisions 

The Treasury Department and the IRS 

received numerous comments in 

response to the proposed regulations, all 

of which were considered in 

formulating the final regulations. 

Commenters generally expressed 

concerns about the administrative 

burdens of compliance and the revenue 

effect on persons subject to section 

3402(t) withholding. The final 

regulations are intended to balance the 

legislative intent to construct a 

withholding and reporting regime for 

payments by government entities for 

property and services (other than those 

specifically excepted under section 

3402(t)(2)) with the goal of alleviating 

administrative burdens on both 

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