88686 Federal Register / Vol. 89, No. 217 / Friday, November 8, 2024 / Proposed Rules 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 301 

[REG–105128–23] 

RIN 1545–BQ72 

Rules Regarding Dual Consolidated 

Losses and the Treatment of Certain 

Disregarded Payments; Hearing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking; 

public hearing. 

SUMMARY: This document provides a 

notice of public hearing on the proposed 

rule (REG–105128–23) that was 

published in the Federal Register on 

Wednesday, August 7, 2024. The 

proposed regulations relate to certain 

issues arising under the dual 

consolidated loss rules, including the 

effect of intercompany transactions and 

items arising from stock ownership in 

calculating a dual consolidated loss. 

The proposed regulations also address 

the application of the dual consolidated 

loss rules to certain foreign taxes that 

are intended to ensure that 

multinational enterprises pay a 

minimum level of tax, including 

exceptions to the application of the dual 

consolidated loss rules with respect to 

such foreign taxes. Finally, the proposed 

regulations include rules regarding 

certain disregarded payments that give 

rise to losses for foreign tax purposes. 

DATES: The public hearing is scheduled 

to be held on November 22, 2024, at 

10:00 a.m. Eastern Time (ET). The IRS 

must receive speakers’ outlines of topics 

to be discussed at the public hearing by 

November 14, 2024. If no outlines are 

received by November 14, 2024, the 

public hearing will be cancelled. 

ADDRESSES: The public hearing is being 

held in the Auditorium, at the Internal 

Revenue Service Building, 1111 

Constitution Avenue NW, Washington, 

DC. Due to security procedures, visitors 

must enter at the Constitution Avenue 

entrance. In addition, all visitors must 

present a valid photo identification to 

enter the building. Because of access 

restrictions, visitors will not be 

admitted beyond the immediate 

entrance area more than 30 minutes 

before the hearing starts. Participants 

may alternatively testify or attend the 

hearing by telephone. 

Send an outline of topic submissions 

electronically via the Federal 

eRulemaking Portal at 

www.regulations.gov (indicate IRS and 

REG–105128–23). Send paper 

submissions to CC:PA:01:PR (REG– 

105128–23), Room 5205, Internal 

Revenue Service, P.O. Box 7604, Ben 

Franklin Station, Washington, DC 

20044. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Andrew L. Wigmore at (202) 317–5443; 

concerning the submission of requests 

to testify, the hearing, the access code to 

attend the hearing by phone, or to be 

placed on the building access list to 

attend the public hearing, contact the 

Publications and Regulations Section at 

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

or by email at publichearings@irs.gov 

(preferred). 

SUPPLEMENTARY INFORMATION: The 

subject of the public hearing is the 

notice of proposed rulemaking (REG– 

105128–23) that was published in the 

Federal Register on Wednesday, August 

7, 2024 (89 FR 64750). 

The rules of 26 CFR 601.601(a)(3) 

apply to the hearing. Persons who wish 

to present oral comments at the hearing 

must submit an outline of the topics to 

be discussed and the time to be devoted 

to each topic by November 14, 2024. 

A period of 10 minutes will be 

allotted to each person for making 

comments. An agenda showing the 

scheduling of the speakers will be 

prepared after the deadline for receiving 

outlines has passed. Copies of the 

agenda will be available free of charge 

at the hearing and via the Federal 

eRulemaking Portal (https://

www.Regulations.gov) under the title of 

Supporting & Related Material. If no 

outline of the topics to be discussed at 

the hearing is received by November 14, 

2024, the public hearing will be 

cancelled. If the public hearing is 

cancelled, a notice of cancellation of the 

public hearing will be published in the 

Federal Register. 

Individuals who want to testify in 

person at the public hearing must send 

an email to publichearings@irs.gov to 

have your legal name added to the 

building access list. The subject line of 

the email must contain the regulation 

number REG–105128–23 and the 

language ‘‘TESTIFY In Person.’’ For 

example, the subject line may say: 

Request to TESTIFY In Person at 

Hearing for REG–105128–23. 

Individuals who want to testify by 

telephone at the public hearing must 

send an email to publichearings@irs.gov 

to receive the telephone number and 

access code for the hearing. The subject 

line of the email must contain the 

regulation number REG–105128–23 and 

the language ‘‘TESTIFY 

Telephonically.’’ For example, the 

subject line may say: Request to 

TESTIFY Telephonically at Hearing for 

REG–105128–23. 

Individuals who want to attend the 

public hearing in person without 

testifying must also send an email to 

publichearings@irs.gov to have your 

legal name added to the building access 

list. The subject line of the email must 

contain the regulation number REG– 

105128–23 and the language ‘‘ATTEND 

In Person.’’ For example, the subject 

line may say: Request to ATTEND In 

Person for REG–105128–23. Requests to 

attend the public hearing must be 

received by 5:00 p.m. ET on November 

19, 2024. The hearing will be made 

accessible to people with disabilities. 

Requests for special assistance during 

the hearing must be received by 5:00 

p.m. ET on November 18, 2024. 

Individuals who want to attend the 

public hearing by telephone without 

testifying must also send an email to 

publichearings@irs.gov to receive the 

telephone number and access code for 

the hearing. The subject line of the 

email must contain the regulation 

number REG–105128–23 and the 

language ‘‘ATTEND Hearing 

Telephonically.’’ For example, the 

subject line may say: Request to 

ATTEND Hearing Telephonically for 

REG–105128–23. Requests to attend the 

public hearing must be received by 5:00 

p.m. ET on November 19, 2024. 

Any questions regarding speaking at 

or attending the public hearing may also 

be emailed to publichearings@irs.gov. 

Oluwafunmilayo Taylor, 

Section Chief, Publications and Regulations 

Section, Associate Chief Counsel (Procedure 

and Administration). 

[FR Doc. 2024–26030 Filed 11–7–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

38 CFR Part 1 

RIN 2900–AS18 

Extending Deadline for Debtor To 

Request a Waiver 

AGENCY: Department of Veterans Affairs. 

ACTION: Proposed rule. 

SUMMARY: The Department of Veterans 

Affairs proposes to amend the time 

period that a debtor has to request a 

waiver from 180 days to one year. This 

action is necessary because the Cleland 

Dole Act, which was signed into law 

December of 2022, gives a debtor up to 

one year to request a waiver. This 

rulemaking would go into effect 

December 2024 in accordance with 

section 254 of the Cleland Dole Act. 


ddrumheller on DSK120RN23PROD with PROPOSALS1
Federal Register / Vol. 89, No. 217 / Friday, November 8, 2024 / Proposed Rules 88687 

DATES: Comments must be received on 

or before January 7, 2025. 

ADDRESSES: Comments must be 

submitted through www.regulations.gov. 

Except as provided below, comments 

received before the close of the 

comment period will be available at 

www.regulations.gov for public viewing, 

inspection, or copying, including any 

personally identifiable or confidential 

business information that is included in 

a comment. We post the comments 

received before the close of the 

comment period on 

www.regulations.gov as soon as possible 

after they have been received. VA will 

not post on Regulations.gov public 

comments that make threats to 

individuals or institutions or suggest 

that the commenter will take actions to 

harm an individual. VA encourages 

individuals not to submit duplicative 

comments; however, we will post 

comments from multiple unique 

commenters even if the content is 

identical or nearly identical to other 

comments. Any public comment 

received after the comment period’s 

closing date is considered late and will 

not be considered in the final 

rulemaking. In accordance with the 

Providing Accountability Through 

Transparency Act of 2023, a 100 word 

Plain-Language Summary of this 

proposed rule is available at 

Regulations.gov, under RIN 2900–AS18. 

FOR FURTHER INFORMATION CONTACT: 

Jonathan Lambert, ADAS Office of 

Financial Policy, 047G, 810 Vermont 

Avenue NW, Washington, DC 20420 

(202) 461–6173. (This is not a toll-free 

telephone number.) 

SUPPLEMENTARY INFORMATION: Section 

5302(a)(1) of title 38 of the U.S. Code, 

authorizes VA to not recover debts 

related to benefits payments or 

overpayments where recovery would be 

against equity and good conscience, and 

an application for waiver relief is made 

within 180 days. In 2022, Congress 

changed the deadline by which to file a 

waiver request from 180 days to one 

year. VA proposes to amend its 

regulations in 38 CFR 1.963 to reflect 

the expanded deadline by which to file 

a waiver. To implement this change, we 

propose to revise the text in paragraph 

(b)(2) of 38 CFR 1.963. 

Executive Orders 12866, 13563 and 

14094 

Executive Order 12866 (Regulatory 

Planning and Review) directs agencies 

to assess the costs and benefits of 

available regulatory alternatives and, 

when regulation is necessary, to select 

regulatory approaches that maximize 

net benefits (including potential 

economic, environmental, public health 

and safety effects, and other advantages; 

distributive impacts; and equity). 

Executive Order 13563 (Improving 

Regulation and Regulatory Review) 

emphasizes the importance of 

quantifying both costs and benefits, 

reducing costs, harmonizing rules, and 

promoting flexibility. Executive Order 

14094 (Executive Order on Modernizing 

Regulatory Review) supplements and 

reaffirms the principles, structures, and 

definitions governing contemporary 

regulatory review established in 

Executive Order 12866 of September 30, 

1993 (Regulatory Planning and Review), 

and Executive Order 13563 of January 

18, 2011 (Improving Regulation and 

Regulatory Review). The Office of 

Information and Regulatory Affairs has 

determined that this rulemaking is a 

significant regulatory action under 

Executive Order 12866, section 3(f)(1), 

as amended by Executive Order 14094. 

The Regulatory Impact Analysis 

associated with this rulemaking can be 

found as a supporting document at 

www.regulations.gov. 

Regulatory Flexibility Act (RFA) 

The Secretary hereby certifies that 

this proposed rule will not have a 

significant economic impact on a 

substantial number of small entities as 

they are defined in the Regulatory 

Flexibility Act (5 U.S.C. 601–612). The 

factual basis for this certification is 

based on the fact that the proposed rule 

only effects individual Veteran debtors, 

not small entities. In addition, the 

proposed rule gives debtors more time 

to request a waiver which will not have 

a negative economic impact on the 

debtors. Therefore, pursuant to 5 U.S.C. 

605(b), the initial and final regulatory 

flexibility analysis requirements of 5 

U.S.C. 603 and 604 do not apply. 

Unfunded Mandates 

The Unfunded Mandates Reform Act 

of 1995 requires, at 2 U.S.C. 1532, that 

agencies prepare an assessment of 

anticipated costs and benefits before 

issuing any rule that may result in the 

expenditure by State, local, and Tribal 

governments, in the aggregate, or by the 

private sector, of $100 million or more 

(adjusted annually for inflation) in any 

one year. This proposed rule will have 

no such effect on State, local, and Tribal 

governments, or on the private sector. 

Paperwork Reduction Act (PRA) 

This proposed rule contains no 

provisions constituting a collection of 

information under the Paperwork 

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

3521). 

List of Subjects in 38 CFR Part 1 

Administrative practice and 

procedure, Disability benefits, Penalties, 

Pensions, Wages. 

Signing Authority 

Denis McDonough, Secretary of 

Veterans Affairs, approved and signed 

this document on October 22, 2024, and 

authorized the undersigned to sign and 

submit the document to the Office of the 

Federal Register for publication 

electronically as an official document of 

the Department of Veterans Affairs. 

Luvenia Potts, 

Regulation Development Coordinator, Office 

of Regulation Policy & Management, Office 

of General Counsel, Department of Veterans 

Affairs. 

For the reasons stated in the 

preamble, the Department of Veterans 

Affairs proposes to amend 38 CFR part 

1 as set forth below: 

PART 1—GENERAL PROVISIONS 

■ 1. The authority citation for part 1 

continues to read as follows: 

Authority: 38 U.S.C. 5101, and as noted 

in specific sections. 

■ 2. Amend § 1.963 by revising 

paragraph (b)(2) and the section 

authority citation to read as follows: 

§ 1.963 Waiver; other than loan guaranty. 

* * * * * 

(b) * * * 

(2) Except as otherwise provided 

herein, if made within one year 

following the date of a notice of 

indebtedness issued on or after April 1, 

1983, by the Department of Veterans 

Affairs to the debtor. The one year 

period may be extended if the 

individual requesting waiver 

demonstrated to the Chairperson of the 

Committee on Waivers and 

Compromises that, as a result of an error 

by either the Department of Veterans 

Affairs or the postal authorities, or due 

to other circumstances beyond the 

debtor’s control, there was a delay in 

such individual’s receipt of the 

notification of indebtedness beyond the 

time customarily required for mailing 

(including forwarding). If the requester 

does substantiate that there was such a 

delay in the receipt of the notice of 

indebtedness, the Chairperson shall 

direct that the one year period be 

computed from the date of the 

requester’s actual receipt of the notice of 

indebtedness. 


ddrumheller on DSK120RN23PROD with PROPOSALS1
88688 Federal Register / Vol. 89, No. 217 / Friday, November 8, 2024 / Proposed Rules 

1See, e.g., 89 FR 76737 (September 19, 2024); 85 

FR 57733 (September 16, 2020); 82 FR 14461 

(March 21, 2017). 

2 88 FR 85112 (December 7, 2023). 

3State Implementation Plans: Response to 

Petition for Rulemaking; Restatement and Update of 

EPA’s SSM Policy Applicable to SIPs; Findings of 

Substantial Inadequacy; and SIP Calls To Amend 

Provisions Applying to Excess Emissions During 

Periods of Startup, Shutdown and Malfunction, 80 

FR 33840 (June 12, 2015). 

4See 78 FR 12460, 12521–12522 (February 22, 

2013) and 80 FR 33840 at 33967 (June 12, 2015). 

5See 88 FR 85112 (December 7, 2023). 

6On October 5, 2022, EPA Region 6 finalized 

approval of a portion of Louisiana’s SIP revision 

that corrected six of Louisiana’s seven deficient SIP 

provisions originally identified in EPA’s 2015 SSM 

SIP Call. See 87 FR 60292. On December 7, 2023 

(88 FR 85112), the EPA Region 6 finalized 

disapproval of Louisiana’s SIP revision that sought 

to correct the remaining deficient provision. 

(38 U.S.C. 5302; Pub. L. 117–328, Title II, 

Subtitle E, sec. 254 (Dec. 29, 2022), unless 

otherwise noted.) 

[FR Doc. 2024–25965 Filed 11–7–24; 8:45 am] 

BILLING CODE 8320–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R06–OAR–2019–0212; FRL–10997– 

03–R6] 

Air Plan Disapproval; Louisiana; 

Removal of Excess Emissions 

Provisions; Correction 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed action; correction. 

SUMMARY: The Environmental Protection 

Agency (EPA) is proposing to determine 

that a portion of a December 7, 2023, 

final disapproval action of a state 

implementation plan (SIP) revision 

submitted by the State of Louisiana was 

in error and to make a correction 

pursuant to the Clean Air Act (CAA). 

DATES: Comments must be received on 

or before December 9, 2024. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R06– 

OAR–2019–0212 at 

www.regulations.gov. Follow the online 

instructions for submitting comments. 

Once submitted, comments cannot be 

edited or removed from Regulations.gov. 

EPA may publish any comment received 

to its public docket. Do not submit 

electronically any information you 

consider to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Multimedia submissions (audio, video, 

etc.) must be accompanied by a written 

comment. The written comment is 

considered the official comment and 

should include discussion of all points 

you wish to make. EPA will generally 

not consider comments or comment 

contents located outside of the primary 

submission (i.e., on the web, cloud, or 

other file sharing system). For 

additional submission methods, the full 

EPA public comment policy, 

information about CBI or multimedia 

submissions, and general guidance on 

making effective comments, please visit 

https://www.epa.gov/dockets/ 

commenting-epa-dockets. 

FOR FURTHER INFORMATION CONTACT: 

General questions concerning this 

publication should be addressed to 

Michael Feldman, Regional Haze and 

SO2 Section, Air & Radiation Division, 

U.S. Environmental Protection Agency, 

Region VI, 1201 Elm Street, Dallas, 

Texas 75270; by telephone (214) 665– 

9793 or by email at feldman.michael@

epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. General Information 

A. How is the preamble organized? 

The information presented in this 

preamble is organized as follows: 

Table of Contents 

I. General Information 

A. How is the preamble organized? 

II. Background 

III. What is the EPA’s authority to correct 

errors in SIP rulemakings? 

IV. What is the EPA proposing to correct? 

V. What action is the EPA taking? 

VI. Statutory and Executive Order Reviews 

II. Background 

This proposed action is to correct an 

error in an earlier EPA action, using the 

authority of section 110(k)(6) of the 

CAA. Section 110(k)(6) provides the 

EPA with explicit authority to correct 

errors in prior rulemaking actions: 

Whenever the Administrator 

determines that the Administrator’s 

action approving, disapproving, or 

promulgating any plan or plan revision 

(or part thereof), area designation, 

redesignation, classification, or 

reclassification was in error, the 

Administrator may in the same manner 

as the approval, disapproval, or 

promulgation revise such action as 

appropriate without requiring any 

further submission from the State. Such 

determination and the basis thereof 

shall be provided to the State and the 

public. 

Section 110(k)(6) of the CAA has been 

interpreted by courts as a ‘‘broad 

provision [that] was enacted to provide 

the EPA with an avenue to correct its 

own erroneous actions and grant the 

EPA the discretion to decide when to 

act pursuant to the provision.’’ Miss. 

Comm’n on Envtl. Quality v. EPA, 790 

F.3d 138, 150 (D.C. Cir. 2015). 

The EPA notes that this statutory 

provision provides the EPA with 

authority to make corrections to actions 

on SIP submissions that are 

subsequently found to be in error. While 

CAA section 110(k)(6) provides the EPA 

with the authority to correct its own 

‘‘error,’’ nowhere does this provision or 

any other provision in the CAA define 

what qualifies as ‘‘error,’’ and the EPA 

has used this explicit statutory authority 

on multiple occasions to correct various 

types of errors.1

The error at issue here occurred in a 

December 7, 2023, EPA action 2

disapproving revisions to the SIP for the 

State of Louisiana submitted in response 

to the 2015 SSM SIP Action.3 On June 

12, 2015, the EPA finalized the 2015 

SSM SIP Action, which clarified, 

restated, and updated the EPA’s 

national policy regarding SIP provisions 

applying to excess emissions during 

periods of startup, shutdown, and 

malfunction (SSM). As part of the 2015 

SSM SIP Action, the EPA issued a 

finding that certain SIP provisions for 

36 states that were applicable in 45 

statewide and local jurisdictions were 

substantially inadequate to meet CAA 

requirements due to how those SIP 

provisions treated excess emissions 

during SSM periods. Further, the EPA 

issued a ‘‘SIP call’’ to each of those 45 

air agencies, including the State of 

Louisiana on the basis that Louisiana’s 

SIP contained impermissible automatic 

and discretionary exemptions that were 

substantially inadequate to meet CAA 

requirements.4 To respond to the EPA’s 

SIP call in the 2015 SSM SIP Action, 

each affected state was required to 

submit its corrective SIP revision by 

November 22, 2016. On December 7, 

2023, the EPA took final action 5 to 

disapprove certain portions of a SIP 

revision submitted by the State of 

Louisiana on November 20, 2016, and 

supplemented on June 9, 2017, because 

the EPA found that Louisiana’s SIP 

revision did not correct the deficiency 

identified in Louisiana’s SIP in the 2015 

SSM SIP Action.6

On March 1, 2024, the United States 

Court of Appeals for the District of 

Columbia Circuit issued a decision in 

Environ. Comm. Fl. Elec. Power v. EPA, 

94 F.4th 77 (D.C. Cir. 2024). The case 

was a consolidated set of petitions for 

review of the 2015 SSM SIP Action. The 

Court granted the petitions in part, 

vacating the SIP calls that were based on 

SIP provisions that included automatic 

exemptions, director’s discretion 

provisions, and ‘‘complete affirmative 


ddrumheller on DSK120RN23PROD with PROPOSALS1