73300 Federal Register / Vol. 88, No. 205 / Wednesday, October 25, 2023 / Proposed Rules 

allow housing counseling agencies to 

use alternative communication 

methods, including virtual meeting 

tools, in lieu of providing in-person 

services. Participating agencies that do 

not provide in-person services would be 

required to refer clients to local 

providers that provide such services, 

when requested. The proposed rule 

would help reduce the costs of 

maintaining multiple physical locations, 

instead shifting emphasis to 

demonstrating knowledge of the local 

housing market and community 

resources and whether a housing 

counseling agency has established a 

sufficient community base to operate in 

the area covered by its work plan. These 

revisions impose no significant 

economic impact on a substantial 

number of small entities. Therefore, the 

undersigned certifies that this rule will 

not have a significant impact on a 

substantial number of small entities. 

Notwithstanding HUD’s view that this 

rule will not have a significant effect on 

a substantial number of small entities, 

HUD specifically invites comments 

regarding any less burdensome 

alternatives to this rule that will meet 

HUD’s objectives as described in the 

preamble to this rule. 

Environmental Impact 

This rule does not direct, provide for 

assistance or loan and mortgage 

insurance for, or otherwise govern or 

regulate real property acquisition, 

disposition, leasing, rehabilitation, 

alteration, demolition, or new 

construction; or establish, revise, or 

provide for standards for construction or 

construction materials, manufactured 

housing, or occupancy. Accordingly, 

under 24 CFR 50.19(c)(1), this rule is 

categorically excluded from 

environmental review under the 

National Environmental Policy Act of 

1969 (42 U.S.C. 4321). 

Executive Order 13132, Federalism 

Executive Order 13132 (entitled 

‘‘Federalism’’) prohibits an agency from 

publishing any rule that has federalism 

implications if the rule either: (i) 

imposes substantial direct compliance 

costs on State and local governments 

and is not required by statute, or (ii) 

preempts State law, unless the agency 

meets the consultation and funding 

requirements of section 6 of the 

Executive order. This proposed rule 

does not have federalism implications 

and does not impose substantial direct 

compliance costs on State and local 

governments or preempt State law 

within the meaning of the Executive 

order. 

Unfunded Mandates Reform Act 

Title II of the Unfunded Mandates 

Reform Act of 1995 (2 U.S.C. 1531– 

1538) (UMRA) establishes requirements 

for Federal agencies to assess the effects 

of their regulatory actions on State, 

local, and Tribal governments, and on 

the private sector. This proposed rule 

will not impose any Federal mandates 

on any State, local, or Tribal 

Governments, or on the private sector, 

within the meaning of the UMRA. 

Paperwork Reduction Act 

In accordance with the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501– 

3520), an agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information, 

unless the collection displays a 

currently valid Office of Management 

and Budget (OMB) control number. The 

information collection requirements 

contained in this proposed rule have 

been approved by OMB under the 

Paperwork Reduction Act and assigned 

OMB control numbers 2502–0574 and 

2502–0614. 

List of Subjects in 24 CFR Part 214 

Administrative practice and 

procedure; Grant programs-housing and 

community development; Loan 

program-housing and community 

development; Organization and 

functions (government agencies); 

Reporting and recordkeeping 

requirements. 

For the reasons stated above, HUD 

proposes to amend 24 CFR part 214 as 

follows: 

PART 214—HOUSING COUNSELING 

PROGRAM 

■ 1. The authority citation for part 214 

continues to read as follows: 

Authority: 12 U.S.C. 1701x, 1701x–1; 42 

U.S.C. 3535(d). 

■ 2. Revise § 214.103(l) to read as 

follows: 

§ 214.103 Approval Criteria. 

* * * * * 

(l) Facilities. All participating 

agencies must maintain at least one 

facility. All facilities must meet the 

following criteria: 

(1) Have a clearly identified space 

available for the provision of housing 

counseling services; 

(2) Provide privacy for counseling 

services and confidentiality of client 

records; and 

(3) Provide accessibility features or 

make alternative accommodations for 

persons with disabilities, in accordance 

with section 504 of the Rehabilitation 

Act of 1973 (29 U.S.C. 794), 24 CFR 

parts 8 and 9, and the Americans with 

Disabilities Act (42 U.S.C. 12101 et 

seq.). 

* * * * * 

■ 3. In § 214.300: 

■ a. Revise paragraph (a)(3); 

■ b. Redesignate paragraphs (a)(4) 

through (9) as paragraphs (5) through 

(10); and 

■ c. Add new paragraph (a)(4). 

The additions and revisions to read as 

follows: 

§ 214.300 Counseling Services. 

(a) * * * 

(3) Counseling may take place at the 

housing counseling agency facility or at 

an alternate location, and may be 

conducted by telephone, or via 

collaborative online software. Agencies 

must ensure that any telephonic or 

collaborative online software, or any 

form of counseling, is accessible for 

persons with disabilities, in accordance 

with section 504 of the Rehabilitation 

Act of 1973 (29 U.S.C. 794), 24 CFR 

parts 8 and 9, and the Americans with 

Disabilities Act (42 U.S.C. 12101 et seq.) 

All agencies participating in HUD’s 

Housing Counseling program must, 

upon a client’s request, refer clients to 

participating agencies that provide inperson counseling services in 

accordance with 24 CFR 214.303(e). 

(4) Regardless of setting or format, all 

participating agencies must continue to 

meet the requirements of 24 CFR 

214.103(d), 214.103(g), and 214.103(h). 

* * * * * 

Julia R. Gordon, 

Assistant Secretary for Housing—Federal 

Housing Commissioner. 

[FR Doc. 2023–23332 Filed 10–24–23; 8:45 am] 

BILLING CODE 4210–67–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1, 31, and 301 

[REG–122793–19] 

RIN 1545–BP71 

Gross Proceeds and Basis Reporting 

by Brokers and Determination of 

Amount Realized and Basis for Digital 

Asset Transactions 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking; 

extension of comment period. 

SUMMARY: This document extends the 

comment period for a notice of 


lotter on DSK11XQN23PROD with PROPOSALS1
Federal Register / Vol. 88, No. 205 / Wednesday, October 25, 2023 / Proposed Rules 73301 

proposed rulemaking (REG–122793–19) 

that was published in the Federal 

Register on Tuesday, August 29, 2023. 

The proposed regulations relate to 

information reporting, the 

determination of amount realized and 

basis, and backup withholding, for 

certain digital asset sales and exchanges. 

DATES: The comment period for written 

or electronic comments for the notice of 

proposed rulemaking published on 

August 29, 2023 (88 FR 59576) is 

extended from October 30, 2023, to 

November 13, 2023. 

ADDRESSES: Commenters are strongly 

encouraged to submit public comments 

electronically. Submit electronic 

submissions via the Federal 

eRulemaking Portal at 

www.regulations.gov (indicate IRS and 

REG–122793–19) by following the 

online instructions for submitting 

comments. Once submitted to the 

Federal eRulemaking Portal, comments 

cannot be edited or withdrawn. The 

Department of the Treasury (Treasury 

Department) and the IRS will publish 

any comments submitted electronically 

or on paper to the public docket. Send 

paper submissions to: CC:PA:01:PR 

(REG–122793–19), Room 5203, Internal 

Revenue Service, P.O. Box 7604, Ben 

Franklin Station, Washington, DC 

20044. Submissions may be handdelivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC:PA:01:PR (REG–122793–19), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW, 

Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations 

under sections 1001 and 1012, Kyle 

Walker, (202) 317–4718, or Harith 

Razaa, (202) 317–7006, of the Office of 

the Associate Chief Counsel (Income 

Tax and Accounting); concerning the 

international sections of the proposed 

regulations under sections 3406 and 

6045, John Sweeney or Alan Williams of 

the Office of the Associate Chief 

Counsel (International) at (202) 317– 

6933, and concerning the remainder of 

the proposed regulations under sections 

3406, 6045, 6045A, 6045B, 6050W, 

6721, and 6722, Roseann Cutrone of the 

Office of the Associate Chief Counsel 

(Procedure and Administration) at (202) 

317–5436 (not toll-free numbers). 

Concerning submissions of comments 

and requests to participate in the public 

hearing, Vivian Hayes at 

publichearings@irs.gov (preferred) or at 

(202) 317–6901 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: A notice 

of proposed rulemaking and request for 

comments that appeared in the Federal 

Register on Tuesday, August 29, 2023 

(88 FR 59576) announced that written or 

electronic comments must be received 

by October 30, 2023. Due to strong 

public interest, the due date to receive 

comments has been extended to 

Monday, November 13, 2023. The 

public hearing has not been extended 

and is still scheduled for November 7, 

2023, at 10 a.m. ET. If the number of 

requests to speak at the hearing exceeds 

the number that can be accommodated 

in one day, a second public hearing date 

for this proposed regulation will be held 

on November 8, 2023. Requests to speak 

at the public hearing must be made by 

email to publichearings@irs.gov and still 

must be received by October 30, 2023. 

Persons who wish to present oral 

comments at the public hearing must 

submit written or electronic comments 

and an outline of the topics to be 

discussed as well as the time to be 

devoted to each topic, not to exceed ten 

minutes in total, by October 30, 2023. 

Oluwafunmilayo A. Taylor, 

Section Chief, Publications and Regulations, 

Associate Chief Counsel, (Procedure & 

Administration). 

[FR Doc. 2023–23624 Filed 10–24–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF DEFENSE 

Office of the Secretary 

32 CFR Part 310 

[Docket ID: DoD–2023–OS–0098] 

RIN 0790–AL66 

Privacy Act of 1974; Implementation 

AGENCY: Office of the Assistant to the 

Secretary of Defense for Privacy, Civil 

Liberties, and Transparency 

(OATSD(PCLT)), Department of 

Defense. 

ACTION: Proposed rule. 

SUMMARY: The OATSD(PCLT) is giving 

notice of a proposed rule making for a 

new component system of records 

pursuant to the Privacy Act of 1974 for 

the Army Safety Management Program 

Records (ASMPR), A0385–1 DAS. In 

this proposed rulemaking, the 

Department proposes to exempt 

portions of this system of records from 

certain provisions of the Privacy Act to 

protect the identity of confidential 

sources in reports prepared during 

accidents, mishaps, safety inspections, 

and workplace hazards investigations. 

DATES: Send comments on or before 

December 26, 2023. 

ADDRESSES: You may submit comments, 

identified by docket number, Regulation 

Identifier Number (RIN), and title, by 

any of the following methods. 

* Federal Rulemaking Portal: https:// 

www.regulations.gov. Follow the 

instructions for submitting comments. 

* Mail: Department of Defense, Office 

of the Assistant to the Secretary of 

Defense for Privacy, Civil Liberties, and 

Transparency, Regulatory Directorate, 

4800 Mark Center Drive, Attn: Mailbox 

24, Suite 08D09, Alexandria, VA 22350– 

1700. 

Instructions: All submissions received 

must include the agency name and 

docket number or RIN for this Federal 

Register document. The general policy 

for comments and other submissions 

from members of the public is to make 

these submissions available for public 

viewing on the internet at https://

www.regulations.gov as they are 

received without change, including any 

personal identifiers or contact 

information. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Rahwa Keleta, OSD.DPCLTD@mail.mil; 

(703) 571–0070. 

SUPPLEMENTARY INFORMATION: 

I. Background 

In accordance with the Privacy Act of 

1974, the Department of the Army is 

establishing a new system of records 

titled Army Safety Management 

Program Records (ASMPR), A0385–1 

DAS. This system of records supports 

the prevention and management of 

injuries and illnesses due to workrelated activities, and reduces its 

adverse impact on operational 

readiness. The system maintains records 

about individuals who suffer workrelated injuries or illness caused by an 

accident, mishap, or hazard during 

work-related activities while on or off a 

DoD worksite, where there is a nexus to 

Army personnel, activities, or facilities/ 

equipment, and/or individuals found to 

have contributed to the accident, 

mishap, or hazard. 

II. Privacy Act Exemption 

The Privacy Act permits Federal 

agencies to exempt eligible records in a 

system of records from certain 

provisions of the Act, including the 

provisions providing individuals with a 

right to request access to and 

amendment of their own records and 

accountings of disclosures of such 

records. If an agency intends to exempt 

a particular system of records, it must 

first go through the rulemaking process 

pursuant to 5 U.S.C. 553(b)(1)–(3), (c), 

and (e). This proposed rule explains 

why an exemption is being claimed for 

this system of records and invites public 

comment, which DoD will consider 


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