Federal Register / Vol. 89, No. 215 / Wednesday, November 6, 2024 / Notices 88111 

5https://www.fhwa.dot.gov/environment/air_

quality/cmaq/measures/cmaq_applicability/ 

index.cfm. 

highways, vehicle activity programs 

(such as idle reduction), and other 

projects (such as dust mitigation). New 

language is added in the other projects 

grouping to clarify the eligibility of 

incentives. The BIL added new 

eligibilities for the lock and dam and 

marine highways (23 U.S.C. 149(b)(10) 

and 149(b)(11)) and shared 

micromobility (23 U.S.C. 149(b)(7)), and 

the BIL specifically highlighted the 

explicit eligibility for the purchase of 

medium- or heavy-duty zero emissions 

vehicles and related charging equipment 

(23 U.S.C. 149(b)(8)(C)). These new 

eligible project types are included in the 

Interim Guidance. 

Section V(D) of the Interim Guidance 

address eligible costs. Project costs that 

may be eligible include both capital 

investments and operating assistance. 

Examples of capital expenses associated 

with CMAQ-eligible projects that may 

be eligible expenses include congestion 

pricing, freight, or bike sharing 

equipment. Operating assistance is 

eligible. 23 U.S.C. 149(m). General 

operating assistance is directed to the 

startup operating costs for new 

transportation services or the 

incremental costs of expanding such 

services including transit, commuter 

and intercity passenger rail services, 

intermodal facilities, and travel demand 

management strategies, including traffic 

operation centers and carshares. General 

operating assistance is available to help 

start up projects and is limited in 

duration. However, some projects are 

eligible for unlimited operating 

assistance. Such projects include a 

system for which CMAQ funding was 

eligible, made available, obligated or 

expended in FY 2012 and Statesupported Amtrak route with valid costsharing agreement even in areas with no 

current nonattainment areas. The BIL 

added availability for operating 

assistance with no time limitation for 

transit systems located in non-urbanized 

areas or in urbanized areas with a 

population of 200,000 or fewer. 23 

U.S.C. 149(m)(2). Other eligible project 

costs can include public education and 

outreach, training, and transit fare 

subsidies in limited circumstances. 

As discussed in section V(E) of the 

Interim Guidance. All Federal projects 

including all CMAQ projects must 

conform to the appropriate cost 

principles for Federal aid. The CMAQ 

projects are subject to title 2, Code of 

Federal Regulations (CFR) part 200, 

Uniform Administrative Requirements, 

Cost Principles, and Audit 

Requirements for Federal Awards. In 

addition, all CMAQ funded projects, 

must meet applicable transportation 

planning (23 U.S.C. 149(e)), Clean Air 

Act conformity requirements (40 CFR 

part 93), National Environmental Policy 

Act (42 U.S.C. 4321 et seq.), and basic 

eligibility requirements for titles 23 and 

49 U.S.C. 

6. Section VI: CMAQ Performance 

Management 

Section VI of the Interim Guidance 

addresses performance management. 

Pursuant to 23 U.S.C. 150(c)(5), FHWA 

established three performance measures, 

codified in subparts G and H of 23 CFR 

part 490, for State DOTs and MPOs to 

use to assess traffic congestion and onroad mobile source emissions for the 

purpose of carrying out the CMAQ 

Program. In addition, 23 U.S.C. 149(l) 

requires that each MPO serving a 

transportation management area (TMA 

as defined in 23 U.S.C. 134) with a 

population over 1,000,000 people 

representing a nonattainment or 

maintenance area develop a 

performance plan. The BIL (sec. 

11115(6)) added that, upon request of 

such an MPO, DOT can assist the MPO 

in tracking progress made in minority or 

low-income populations as part of such 

a performance plan. The FHWA 

publishes lists of State DOTs and MPOs 

who are required to establish targets and 

report progress for the performance 

measures related to CMAQ, including 

who must prepare an MPO CMAQ 

Performance Plan.5

7. Appendix A: List of Transportation 

Control Measures 

Appendix A to the Interim Guidance 

is new and includes a list of the 

transportation control measures listed in 

section 108(f)(1)(A) of the Clean Air Act, 

42 U.S.C. 7408(f)(1)(A), that are eligible 

for CMAQ funds. Appendix A also notes 

one exception. Under 23 U.S.C. 

149(b)(1)(A), the program described in 

42 U.S.C. 7408(f)(1)(A)(xvi) is not 

eligible for CMAQ funds. 

Request for Comments 

The FHWA invites public comments 

on the Interim Guidance’s 

implementation of the BIL changes to 

the CMAQ Program and other changes 

to the July 2014 Revised Interim 

Guidance on CMAQ Operating 

Assistance under MAP–21. The FHWA 

will consider all timely comments 

submitted to the docket in developing 

final guidance for the CMAQ Program. 

The FHWA anticipates publishing a 

notice of availability of the final 

guidance in the Federal Register. 

Authority: 23 U.S.C. 104(b)(4), 126, 

and 149; Pub. L. 117–58. 

Signed in Washington, DC, under authority 

delegated in 49 CFR 1.85. 

Kristin R. White, 

Acting Administrator, Federal Highway 

Administration. 

[FR Doc. 2024–25523 Filed 11–5–24; 8:45 am] 

BILLING CODE 4910–22–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), as part of its continuing effort to 

reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning, 

De Minimis Error Safe Harbor 

Exceptions to Penalties for Failure To 

File Correct Information Returns or 

Furnish Correct Payee Statements. 

DATES: Written comments should be 

received on or before January 6, 2025 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include ‘‘OMB Number 1545–2301—De 

Minimis Error Safe Harbor Exceptions to 

Penalties for Failure To File Correct 

Information Returns or Furnish Correct 

Payee Statements’’ in the subject line of 

the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Martha R. Brinson, at (202) 

317–5753, or at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: De Minimis Error Safe Harbor 

Exceptions to Penalties for Failure To 

File Correct Information Returns or 

Furnish Correct Payee Statements. 

OMB Number: 1545–2301. 

Regulation Project Number: TD 9984. 

Abstract: Treasury Decision (TD) 9984 

contains regulation implementing 

statutory safe harbor rules that protect 

persons required to file information 


khammond on DSKJM1Z7X2PROD with NOTICES
88112 Federal Register / Vol. 89, No. 215 / Wednesday, November 6, 2024 / Notices 

returns or to furnish payee statement 

from Internal Revenue Code penalties 

for failure to file correct information 

returns or furnish correct payee 

statements. The statutory safe harbor 

rules treat information returns and 

payee statements with erroneous dollar 

amounts as correct returns or statements 

for certain penalty purposes if the errors 

are de minimis in dollar amount. The 

final regulations also prescribe the time 

and manner in which a payee may elect 

not to have the statutory safe harbor 

rules apply. The collection of 

information will be the election, 

revocation of the election, notification 

of the election, and specified record 

retention regarding these actions. The 

collection is necessary for the effective 

operation of the exception and election. 

Respondents are payees or filers. 

Current Actions: There is no change to 

the collection requirements since the 

previous OMB approval. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

Households. 

Estimated Number of Responses: 

16,123,292. 

Estimated Time per Response: 4 

minutes. 

Estimated Total Annual Burden 

Hours: 1,074,886. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. Comments 

will be of public record. Comments are 

invited on: (a) whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information has practical utility; (b) the 

accuracy of the agency’s estimate of the 

burden of the collection of information; 

(c) ways to enhance the quality, utility, 

and clarity of the information to be 

collected; (d) ways to minimize the 

burden of the collection of information 

on or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: October 28, 2024. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2024–25719 Filed 11–5–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Form 637 

Application for Registration and 

Questionnaires 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the general public and other 

federal agencies to take this opportunity 

to comment on proposed and/or 

continuing information collections, as 

required by the Paperwork Reduction 

Act of 1995. The IRS is soliciting 

comments concerning Form 637, 

Application for Registration (For Certain 

Excise Tax Activities) and 

Questionnaires and IRS Notice 2023–06, 

IRS Notice 2024–06, Notice 2024–37, 

and IRS Notice 2024–49. 

DATES: Comments should be received on 

or before December 6, 2024 to be 

assured of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Melody Braswell by 

emailing PRA@treasury.gov, calling 

(202) 622–1035, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

Title: Application for Registration (For 

Certain Excise Tax Activities) and 

Questionnaires; IRS Notice 2023–06; 

IRS Notice 2024–06; IRS Notice 2024– 

37; IRS Notice 2024–49. 

OMB Number: 1545–1835. 

Form Number: Form 637—IRS Notice 

2023–06, IRS Notice 2024–06, IRS 

Notice 2024–37, and IRS Notice 2024– 

49. 

Abstract: Form 637 is used to apply 

for excise tax registration. The 

registration applies to a person required 

to be registered under Internal Revenue 

Code (IRC) section 4101 for purposes of 

the Federal excise tax on taxable fuel 

imposed under IRC sections 4041 and 

4081; other persons required to be 

registered by IRC section 4101 for 

certain fuel activities for tax credits; 

certain manufacturers or sellers and 

purchasers required to be registered by 

IRC section 4222 to be exempt from the 

excise tax on taxable articles; certain 

persons required to be registered by IRC 

section 4662 to be exempt from the 

excise tax on taxable chemicals; and 

certain persons required to be registered 

by IRC section 4682 to be exempt from 

the excise tax on ozone-depleting 

chemicals. The data from Form 637 is 

used to determine if the applicant 

qualifies for registration. 

IRS Notice 2023–26 provides 

guidance on the new sustainable 

aviation fuel credits under IRC sections 

40B and 6426(k) and related credit and 

payment rules under IRC sections 

34(a)(3), 38, 87, and 6427(e)(1) (SAF 

credit). This notice also provides rules 

related to the section 4101 registration 

requirements. The certificate, reseller 

statement, and declaration created by 

IRS Notice 2023–06 will allow the IRS 

to verify that claimants are making 

proper credit and payment claims with 

respect to the SAF credit. 

IRS Notice 2024–06 allows taxpayers 

to use the Renewable Fuel Standard 

(RFS) methodology to calculate the 

amount of the SAF credit. IRS Notice 

2024–06 updated the certificate to 

include the RFS methodology. 

IRS Notice 2024–37 allows taxpayers 

to use the 40BSAF–GREET 2024 

methodology to calculate the amount of 

the SAF credit. IRS Notice 2024–37 also 

allows use of domestic corn and 

soybean grown using climate smart 

agriculture pursuant to a program called 

the U.S. Department of Agriculture 

(USDA) Climate Smart Agriculture 

(CSA) Pilot Program (USDA CSA Pilot 

Program) to be considered in 

determining the amount of the SAF 

credit. If all the elements are met, the 

registered producer can increase the 

emissions reduction, allowing for a 

larger amount of the SAF credit. 

IRS Notice 2024–49 provides 

guidance on the registration 

requirements under IRC sections 45Z 

and 4101 for the clean fuel production 

credit. Section 45Z(f)(1)(A)(i)(I) provides 

that no clean fuel production credit 

shall be determined with respect to any 

transportation fuel unless the taxpayer 


khammond on DSKJM1Z7X2PROD with NOTICES