Federal Register / Vol. 88, No. 243 / Wednesday, December 20, 2023 / Rules and Regulations 87903 

VI. Paperwork Reduction Act 

The information collections 

referenced in this document have been 

approved by OMB pursuant to the 

Paperwork Reduction Act under, OMB 

Control Number 2577–0292. 

Richard J. Monocchio, 

Principal Deputy Assistant Secretary for 

Public and Indian Housing. 

[FR Doc. 2023–27724 Filed 12–19–23; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9979] 

RIN 1545–BQ81 

Additional Guidance on Low-Income 

Communities Bonus Credit Program; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final rule; correction and 

correcting amendments. 

SUMMARY: This document contains 

corrections to Treasury Decision 9979, 

which was published in the Federal 

Register for Tuesday, August 15, 2023. 

Treasury Decision 9979 issued final 

regulations relating to the application of 

the low-income communities bonus 

credit program for the energy 

investment credit established pursuant 

to the Inflation Reduction Act of 2022. 

DATES: These corrections are effective 

on December 20, 2023, and applicable 

on August 15, 2023. 

FOR FURTHER INFORMATION CONTACT: 

Whitney Brady at (202) 317–6853 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9979) that 

are the subject of this correction are 

under section 48(e) of the Code. 

Corrections to Publication 

Accordingly, the final regulations (TD 

9979) that are the subject of FR Doc. 

2023–17078, appearing on page 55506 

in the Federal Register published on 

August 15, 2023, are corrected as 

follows: 

1. On page 55519, in the third 

column, the heading ‘‘VII. Annual 

Capacity Limitation’’ is corrected to 

read ‘‘VII. Annual Capacity Limitation’’. 

2. On page 55522, in the first column, 

second full paragraph, the last line is 

corrected to read, ‘‘applicants in 

Category 4.’’. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Corrections to the Regulations 

Accordingly, 26 CFR part 1 is 

corrected by making the following 

correcting amendments: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 2. Section 1.48(e)–1 is amended: 

■ a. In the first sentence of paragraph 

(h)(1) by removing the language 

‘‘paragraph (b)’’ and adding the 

language ‘‘paragraph (b)(2)’’ in its place. 

■ b. By revising the heading for 

paragraph (h)(2)(ii)(B). 

The revision reads as follows: 

§ 1.48(e)–1 Low-Income Communities 

Bonus Credit Program. 

* * * * * 

(h) * * * 

(2) * * * 

(ii) * * * 

(B) Partnership. * * * 

* * * * * 

Oluwafunmilayo A. Taylor, 

Section Chief, Publications & Regulations 

Section, Associate Chief Counsel, (Procedure 

and Administration). 

[FR Doc. 2023–27933 Filed 12–19–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF JUSTICE 

Bureau of Prisons 

28 CFR Part 543 

[BOP–1180–I] 

RIN 1120–AB80 

Federal Tort Claims Act—Technical 

Changes; Correction 

AGENCY: Bureau of Prisons, Justice. 

ACTION: Correcting amendment. 

SUMMARY: In this document, the Bureau 

of Prisons (Bureau) corrects inadvertent 

errors and omissions in its regulations 

caused by errors in the interim final rule 

titled ‘‘Federal Tort Claims Act— 

Technical Changes’’ published in the 

Federal Register on November 7, 2023. 

DATES: This correcting amendment is 

effective December 20, 2023. 

FOR FURTHER INFORMATION CONTACT: 

Daniel J. Crooks III, Assistant General 

Counsel/Rules Administrator, at 

Legislative & Correctional Issues 

Branch, Office of General Counsel, 

Bureau of Prisons, 320 First Street NW, 

Washington, DC 20534 or at (202) 353– 

4885. 

SUPPLEMENTARY INFORMATION: 

Need for Correction 

On November 7, 2023, the Bureau 

published an interim final rule (IFR) in 

the Federal Register at 88 FR 76656 that 

made technical changes to how the 

Bureau processes Federal Tort Claims 

Act (FTCA) claims. This document 

corrects inadvertent errors and 

omissions in its regulations caused by 

errors in that rule. 

First, this document revises the 

headings of two paragraphs in § 543.31 

to conform with the statement-like form 

of other paragraph headings we 

amended in the IFR. Thus, the heading 

of § 543.31(a) should be changed from 

‘‘Who may file a claim?’’ to ‘‘Claimant,’’ 

and the heading of § 543.31(b) should be 

changed from ‘‘Where do I obtain a form 

for filing a claim?’’ to ‘‘Claim form.’’ 

Second, the third instruction of the 

IFR revised paragraphs (a) through (d) 

and (f) of § 543.32. Paragraphs (g) and 

(h) were missing from that instruction, 

while they were correctly included in 

the amendatory language. In addition, 

the heading to paragraph (e) needs to be 

changed to conform with the declaratory 

headings of the other paragraphs. 

Finally, paragraph (i) needs to be 

deleted because, with the revisions to 

the other paragraphs, paragraph (i) is 

redundant. 

List of Subjects in 28 CFR Part 543 

Prisoners. 

Accordingly, 28 CFR part 543 is 

corrected by making the following 

correcting amendments: 

PART 543—LEGAL MATTERS 

■ 1. The authority citation for part 543 

continues to read as follows: 

Authority: 5 U.S.C. 301; 18 U.S.C. 3621, 

3622, 3624, 4001, 4042, 4081, 4082 (Repealed 

in part as to offenses committed on or after 

November 1, 1987), 5006–5024 (Repealed 

October 12, 1984 as to Offenses committed 

after that date), 5039; 28 U.S.C. 509, 510, 

1346(b), 2671–80; 28 CFR 0.95–0.99, 0.172, 

14.1–11. 

■ 2. Amend § 543.31 by revising the 

section heading and the headings for 

paragraphs (a) and (b) to read as follows: 

§ 543.31 Presenting a claim. 

(a) Claimant. * * * 

(b) Claim form. * * * 

* * * * * 

■ 3. Amend § 543.32 by: 

■ a. Revising the heading for paragraph 

(e) and paragraphs (g) and (h); and 


ddrumheller on DSK120RN23PROD with RULES1