Federal Register / Vol. 89, No. 36 / Thursday, February 22, 2024 / Proposed Rules 13293 

a request for expedited processing solely 

on the information contained in the 

initial letter requesting expedited 

treatment. When the OCC grants a 

request for expedited processing, the 

OCC will process the records as soon as 

practicable. 

(v) If the OCC denies a request for 

expedited processing, the requester may 

appeal the denial in accordance with 

paragraph (d) of this section. If the 

requester submits an appeal on paper, 

both the envelope and the appeal itself 

must be clearly marked, ‘‘Appeal for 

Expedited Processing.’’ 

(vi) The OCC will expeditiously 

consider the appeal and notify the 

requestor of the determination. 

* * * * * 

(d) * * * 

(1) Procedure. A requester may appeal 

an adverse determination, including 

denials of requests for records, requests 

for expedited processing under 

paragraph (c)(5) of this section, and 

requests for fee waivers or reductions 

under § 4.17(b)(4). All appeals must be 

submitted in writing within 90 calendar 

days after the date of the initial 

determination. The appeal must include 

the circumstances and arguments 

supporting disclosure of the requested 

records. Appeals of initial 

determinations to deny expedited 

processing must also follow the 

procedure set forth in paragraph 

(c)(5)(v) of this section. 

(2) Appellate determination. The 

Comptroller or the Comptroller’s 

delegate determines whether to grant an 

appeal of a denial of: 

(i) A request for OCC records; 

(ii) A request for expedited 

processing; or 

(iii) A waiver or reduction of fees. 

* * * * * 

■ 3. Amend § 4.16 by: 

■ a. Revising and republishing 

paragraph (a)(1); 

■ b. Revising paragraph (b)(1)(i) and (ii); 

and 

■ c. Removing in paragraph (b)(2)(v), the 

phrase ‘‘, unless the OCC has substantial 

reason to believe that disclosure of the 

information would result in competitive 

harm’’. 

The revisions and republication read 

as follows: 

§ 4.16 Predisclosure notice for confidential 

commercial information. 

(a) Definitions. For purposes of this 

section, the following definitions apply: 

(1) Confidential commercial 

information means commercial or 

financial information obtained by the 

OCC from a submitter that may be 

protected from disclosure under 

Exemption 4 of FOIA, 5 U.S.C. 

552(b)(4). 

* * * * * 

(b) * * * 

(1) * * * 

(i) With respect to confidential 

commercial information submitted to 

the OCC or to the Federal Home Loan 

Bank Board, the predecessor of the OTS, 

prior to January 1, 1988, if the 

information is subject to a prior express 

commitment of confidentiality from the 

OCC or the Federal Home Loan Bank 

Board, the predecessor of the OTS; and 

(ii) With respect to confidential 

commercial information submitted to 

the OCC or to the OTS (or the Federal 

Home Loan Bank Board, its predecessor 

agency) on or after January 1, 1988, if: 

(A) The submitter in good faith 

designated the information as 

confidential commercial information; or 

(B) The OCC or the OTS (or the 

Federal Home Loan Bank Board, its 

predecessor agency) designated the class 

of information to which the requested 

information belongs as confidential 

commercial information. 

* * * * * 

■ 4. Amend § 4.17 by revising paragraph 

(b)(4) to read as follows: 

§ 4.17 FOIA request fees. 

* * * * * 

(b) * * * 

(4) Waiving or reducing a fee. (i) The 

OCC must waive or reduce a fee under 

this section whenever, in its opinion, 

disclosure of records is in the public 

interest because the disclosure: 

(A) Is likely to contribute significantly 

to public understanding of the 

operations or activities of the 

government; and 

(B) Is not primarily in the commercial 

interest of the requester. 

(ii) A requester may appeal the OCC’s 

determination not to grant a request for 

a waiver or reduction of fees under this 

paragraph pursuant to the procedure set 

forth in § 4.15(d) of this section. 

* * * * * 

Michael J. Hsu, 

Acting Comptroller of the Currency. 

[FR Doc. 2024–02990 Filed 2–21–24; 8:45 am] 

BILLING CODE 4810–33–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–132569–17] 

RIN 1545–BO40 

Definition of Energy Property and 

Rules Applicable to the Energy Credit; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking; 

correction. 

SUMMARY: This document corrects a 

notice of proposed rulemaking (REG– 

132569–17) published in the Federal 

Register on November 22, 2023, 

containing proposed regulations that 

would amend the regulations relating to 

the energy credit for the taxable year in 

which eligible energy property is placed 

in service. 

DATES: The comment period for REG– 

132569–17 (88 FR 82188, November 22, 

2023) is reopened, and additional 

written or electronic comments must be 

received by March 25, 2024. 

ADDRESSES: Commenters are strongly 

encouraged to submit public comments 

electronically. Submit electronic 

submissions via the Federal 

eRulemaking Portal at https://

www.regulations.gov (indicate IRS and 

REG–132569–17). 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 

for public availability any comment 

submitted to its public docket. 

Send paper submissions to: 

CC:PA:LPD:PR (REG–132569–17), Room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Office of Associate Chief Counsel 

(Passthroughs & Special Industries) at 

(202) 317–6853 (not a toll-free number); 

concerning submissions of comments, 

Vivian Hayes, (202) 317–6901 (not tollfree number) or by email to 

publichearings@irs.gov (preferred). 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking 

(REG–132569–17) that is the subject of 

this correction proposes regulations 

under section 48 of the Internal Revenue 

Code (Code) (Proposed Regulations) 

addressing the energy credit determined 

under section 48 for purposes of 


lotter on DSK11XQN23PROD with PROPOSALS1
13294 Federal Register / Vol. 89, No. 36 / Thursday, February 22, 2024 / Proposed Rules 

sections 38 and 46 of the Code. The 

Proposed Regulations address the 

treatment of certain gas upgrading 

equipment in a manner that warrants a 

correction. 

Need for Correction 

As published, the Proposed 

Regulations would exclude from the 

definition of ‘‘qualified biogas property’’ 

any ‘‘gas upgrading equipment 

necessary to concentrate the gas into the 

appropriate mixture for injection into a 

pipeline through removal of other gases 

such as carbon dioxide, nitrogen, or 

oxygen.’’ See proposed § 1.48– 

9(e)(11)(i). Proposed § 1.48–9(f)(1) 

would provide, however, that property 

owned by the taxpayer that is an 

integral part of an energy property (as 

defined in proposed § 1.48–9(f)(3)) is 

treated as energy property. A correction 

is needed to clarify that gas upgrading 

equipment that is necessary to 

concentrate the gas from qualified 

biogas property into the appropriate 

mixture for injection into a pipeline 

through removal of other gases such as 

carbon dioxide, nitrogen, or oxygen, 

would be energy property if it is an 

integral part of an energy property as 

defined in proposed § 1.48–9(f)(3). 

Correction of Publication 

Accordingly, the publication of the 

Proposed Regulations, which was the 

subject of FR Doc. 2023–25539, is 

corrected by revising the following 

sentence on page 82214, in the second 

column and before the first full 

paragraph: ‘‘However, gas upgrading 

equipment necessary to concentrate the 

gas into the appropriate mixture for 

injection into a pipeline through 

removal of other gases such as carbon 

dioxide, nitrogen, or oxygen is not 

included in qualified biogas property.’’ 

This sentence should be revised to read 

as follows: ‘‘However, gas upgrading 

equipment necessary to concentrate the 

gas into the appropriate mixture for 

injection into a pipeline through 

removal of other gases such as carbon 

dioxide, nitrogen, or oxygen is not a 

functionally interdependent component 

(as defined in paragraph (f)(2)(ii) of this 

section) of qualified biogas property.’’ 

Oluwafunmilayo A. Taylor, 

Section Chief, Publications and Regulations 

Section, Associate Chief Counsel, Procedure 

and Administration. 

[FR Doc. 2024–03632 Filed 2–21–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF EDUCATION 

34 CFR Chapter III 

[Docket ID ED–2024–OSERS–0001] 

Proposed Priorities and 

Requirements—Technical Assistance 

on State Data Collection—National 

Technical Assistance Center To 

Improve State Capacity To Collect, 

Report, Analyze, and Use Accurate 

Early Childhood IDEA Data 

AGENCY: Office of Special Education and 

Rehabilitative Services, Department of 

Education. 

ACTION: Proposed priorities and 

requirements. 

SUMMARY: The Department of Education 

(Department) proposes priorities and 

requirements for a National Technical 

Assistance Center To Improve State 

Capacity To Collect, Report, Analyze, 

and Use Accurate Early Childhood IDEA 

Data (Center) under the Technical 

Assistance on State Data Collection 

program, Assistance Listing Number 

(ALN) 84.373Z. The Department may 

use these priorities and requirements for 

competitions in fiscal year (FY) 2024 

and later years. We take this action to 

identify the national need to provide 

technical assistance (TA) to improve the 

capacity of States to meet the early 

childhood data collection and reporting 

requirements under Part B and Part C of 

the Individuals with Disabilities 

Education Act (IDEA). 

DATES: We must receive your comments 

on or before May 7, 2024. 

ADDRESSES: Comments must be 

submitted via the Federal eRulemaking 

Portal at www.regulations.gov. However, 

if you require an accommodation or 

cannot otherwise submit your 

comments via www.regulations.gov, 

please contact the program contact 

person listed under FOR FURTHER

INFORMATION CONTACT. The Department 

will not accept comments submitted by 

fax or by email, or comments submitted 

after the comment period closes. To 

ensure the Department does not receive 

duplicate copies, please submit your 

comments only once. In addition, please 

include the Docket ID at the top of your 

comments. 

Federal eRulemaking Portal: Go to 

www.regulations.gov to submit your 

comments electronically. Information 

on using Regulations.gov, including 

instructions for accessing agency 

documents, submitting comments, and 

viewing the docket, is available on the 

site under ‘‘FAQ.’’ 

Note: The Department’s policy is generally 

to make comments received from members of 

the public available for public viewing in 

their entirety on the Federal eRulemaking 

Portal at www.regulations.gov. Therefore, 

commenters should be careful to include in 

their comments only information that they 

wish to make publicly available. 

FOR FURTHER INFORMATION CONTACT: 

Meredith Miceli, U.S. Department of 

Education, 400 Maryland Avenue SW, 

Room 4A10, Washington, DC 20202. 

Telephone: (202) 987–0135. Email: 

Meredith.Miceli@ed.gov. 

If you are deaf, hard of hearing, or 

have a speech disability and wish to 

access telecommunications relay 

services, please dial 7–1–1. 

SUPPLEMENTARY INFORMATION: 

Invitation to Comment: We invite you 

to submit comments regarding the 

proposed priorities and requirements. 

To ensure that your comments have 

maximum effect in developing the final 

priorities and requirements, we urge 

you to identify clearly the specific 

section of the proposed priorities and 

requirements that each comment 

addresses. 

Directed Question: Given that 

Congress has not yet enacted an 

appropriation for FY 2024, the 

Department is considering whether it 

may use a phased-in funding approach 

to this investment, with smaller awards 

in the initial years of the project and 

higher awards in later years. The 

Department requests specific public 

comment on the extent to which such 

an approach would require substantive 

changes to the proposed priority and 

whether there are particular areas of 

focus (e.g., data sharing templates, data 

analyses tools) that may benefit from a 

phased-in approach. 

We invite you to assist us in 

complying with the specific 

requirements of Executive Orders 

12866, 13563, and 14094 and their 

overall requirement of reducing 

regulatory burden that might result from 

these proposed priorities and 

requirements. Please let us know of any 

further ways we could reduce potential 

costs or increase potential benefits 

while preserving the effective and 

efficient administration of the program. 

During and after the comment period, 

you may inspect public comments about 

the proposed priorities and 

requirements by accessing 

Regulations.gov. To inspect comments 

in person, please contact the person 

listed under FOR FURTHER INFORMATION

CONTACT. 

Assistance to Individuals with 

Disabilities in Reviewing the 

Rulemaking Record: On request we will 

provide an appropriate accommodation 

or auxiliary aid to an individual with a 


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