Federal Register / Vol. 89, No. 224 / Wednesday, November 20, 2024 / Rules and Regulations 91563 

section (taking into account paragraph 

(a)(4) of this section, as applicable) does 

not make the election provided in 

section 761(a) in the manner prescribed 

by paragraph (b)(2)(i) of this section, it 

will nevertheless be deemed to have 

made the election if it can be shown 

from all the surrounding facts and 

circumstances that it was the intention 

of the members of such organization at 

the time of its formation to secure 

exclusion from all of subchapter K 

beginning with the first taxable year of 

the organization. Although the 

following facts are not exclusive, either 

one of such facts may indicate the 

requisite intent: 

(A) At the time of the formation of the 

organization there is an agreement 

among the members that the 

organization be excluded from 

subchapter K beginning with the first 

taxable year of the organization; or 

(B) The members of the organization 

owning substantially all of the capital 

interests report their respective shares of 

the items of income, deductions, and 

credits of the organization on their 

respective returns (making such 

elections as to individual items as may 

be appropriate) in a manner consistent 

with the exclusion of the organization 

from subchapter K beginning with the 

first taxable year of the organization. 

(3) * * * 

(i) In general. An election under this 

section to be excluded will be effective 

unless within 90 days after the 

formation of the organization any 

member of the organization notifies the 

Commissioner that the member desires 

subchapter K to apply to such 

organization, and also advises the 

Commissioner that the member has so 

notified all other members of the 

organization by registered or certified 

mail. Such election is irrevocable as 

long as the organization remains 

qualified under paragraph (a)(1) of this 

section and either paragraph (a)(2) or (3) 

of this section (taking into account 

paragraph (a)(4) of this section, as 

applicable), or unless approval of 

revocation of the election is secured 

from the Commissioner. 

* * * * * 

(c) Partial exclusion from subchapter 

K. An unincorporated organization 

which wishes to be excluded from only 

certain sections of subchapter K must 

submit to the Commissioner, no later 

than 90 days after the beginning of the 

first taxable year for which partial 

exclusion is desired, a request for 

permission to be excluded from certain 

provisions of subchapter K. The request 

must set forth the sections of subchapter 

K from which exclusion is sought and 

must state that such organization 

qualifies under paragraph (a)(1) of this 

section and either paragraph (a)(2) or (3) 

of this section (taking into account 

paragraph (a)(4) of this section, as 

applicable), and that the members of the 

organization elect to be excluded to the 

extent indicated. Such exclusion will be 

effective only upon approval of the 

election by the Commissioner and 

subject to the conditions the 

Commissioner may impose. 

* * * * * 

(e) Cross reference. For requirements 

with respect to the filing of a return on 

Form 1065 by a partnership, see 

§ 1.6031(a)–1. 

(f) Applicability date. Except as 

provided in paragraph (d) of this 

section, this section applies to taxable 

years ending on or after March 11, 2024. 

Heather C. Maloy, 

Acting Deputy Commissioner. 

Approved: November 6, 2024. 

Aviva R. Aron-Dine, 

Deputy Assistant Secretary of the Treasury 

(Tax Policy). 

[FR Doc. 2024–26944 Filed 11–19–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 100 

[Docket Number USCG–2024–0869] 

RIN 1625–AA08 

Special Local Regulation; Lake 

Havasu, Lake Havasu City, AZ 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing a special local regulation 

for the 2024 Lake Havasu City Christmas 

Parade of Lights that will be held on the 

navigable waters of Lake Havasu, AZ. 

This action is necessary to provide for 

the safety of life on these navigable 

waters of Lake Havasu during a vessel 

parade. This rule would prohibit 

spectators from anchoring, blocking, 

loitering, or transiting through the area 

of a predetermined parade route unless 

authorized by the Captain of the Port 

San Diego or a designated 

representative. 

DATES: This rule is effective from 4 p.m. 

through 9 p.m. on December 14, 2024. 

ADDRESSES: To view documents 

mentioned in this preamble as being 

available in the docket, go to https://

www.regulations.gov, type USCG–2024– 

0869 in the search box and click 

‘‘Search.’’ Next, in the Document Type 

column, select ‘‘Supporting & Related 

Material.’’ 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this rule, call or 

email Lieutenant Shelley Turner, 

Waterways Management, U.S. Coast 

Guard Sector San Diego, CA; telephone 

(619) 278–7656, email 

MarineEventsSD@uscg.mil. 

SUPPLEMENTARY INFORMATION: 

I. Table of Abbreviations 

CFR Code of Federal Regulations 

DHS Department of Homeland Security 

FR Federal Register 

NPRM Notice of proposed rulemaking 

§ Section 

U.S.C. United States Code 

II. Background Information and 

Regulatory History 

The Coast Guard is issuing this 

temporary rule under the authority in 5 

U.S.C. 553(b)(B). This statutory 

provision authorizes an agency to issue 

a rule without prior notice and 

opportunity to comment when the 

agency for good cause finds that those 

procedures are ‘‘impracticable, 

unnecessary, or contrary to the public 

interest.’’ The Coast Guard finds that 

good cause exists for not publishing a 

notice of proposed rulemaking (NPRM) 

with respect to this rule because we 

must establish this special local 

regulation by December 14, 2024. The 

Coast Guard did not receive sufficient 

notice of the parade in time to publish 

an NPRM. As such, it is impracticable 

to publish an NPRM because we lack 

sufficient time to provide a reasonable 

comment period and then consider 

those comments before issuing the rule. 

This regulation is necessary to ensure 

the safety of life on the navigable waters 

of Lake Havasu during the marine event. 

Also, under 5 U.S.C. 553(d)(3), the 

Coast Guard finds that good cause exists 

for making this rule effective less than 

30 days after publication in the Federal 

Register. Delaying the effective date of 

this rule would be contrary to public 

interest because immediate action is 

needed to ensure the safety of life on the 

navigable waters of Lake Havasu during 

the marine event on December 14, 2024. 

III. Legal Authority and Need for Rule 

The Coast Guard is issuing this rule 

under authority in 46 U.S.C. 70041. The 

Captain of the Port Sector San Diego 

(COTP) has determined that the large 

presence of vessels in Lake Havasu 

associated with the 2024 Lake Havasu 

City Christmas Parade of Lights on 

December 14, 2024, poses a potential 


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91564 Federal Register / Vol. 89, No. 224 / Wednesday, November 20, 2024 / Rules and Regulations 

safety concern. This rule is needed to 

protect persons, vessels, and the marine 

environment in the navigable waters 

within Lake Havasu while the event is 

occurring. 

IV. Discussion of the Rule 

This rule establishes a special local 

regulation from 4 p.m. until 9 p.m. on 

December 14, 2024. The special local 

regulation will cover all navigable 

waters encompassing the parade route 

on a pre-determined course through 

North Lake Havasu, Bridgewater 

Channel, and Thompson Bay. The 

duration of the zone is intended to 

protect personnel, vessels, and the 

marine environment in these navigable 

waters during the parade. No vessel or 

person will be permitted to enter the 

special local regulation area without 

obtaining permission from the COTP or 

a designated representative. 

V. Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

Executive orders related to rulemaking. 

Below we summarize our analyses 

based on a number of these statutes and 

Executive orders, and we discuss First 

Amendment rights of protestors. 

A. Regulatory Planning and Review 

Executive Orders 12866 and 13563 

direct agencies to assess the costs and 

benefits of available regulatory 

alternatives and, if regulation is 

necessary, to select regulatory 

approaches that maximize net benefits. 

This rule has not been designated a 

‘‘significant regulatory action,’’ under 

section 3(f) of Executive Order 12866, as 

amended by Executive Order 14094 

(Modernizing Regulatory Review). 

Accordingly, this rule has not been 

reviewed by the Office of Management 

and Budget (OMB). 

This regulatory action determination 

is based on the size, location, duration, 

and time-of-day of the regulated area. 

The affected portion of Lake Havasu 

will be of very limited duration, during 

evening hours when vessel traffic is 

typically low, and is necessary for safety 

of life to participants in the event. 

Moreover, the Coast Guard would make 

a post in the Local Notice to Mariners 

with details on the regulated area. 

B. Impact on Small Entities 

The Regulatory Flexibility Act of 

1980, 5 U.S.C. 601–612, as amended, 

requires Federal agencies to consider 

the potential impact of regulations on 

small entities during rulemaking. The 

term ‘‘small entities’’ comprises small 

businesses, not-for-profit organizations 

that are independently owned and 

operated and are not dominant in their 

fields, and governmental jurisdictions 

with populations of less than 50,000. 

The Coast Guard certifies under 5 U.S.C. 

605(b) that this rule will not have a 

significant economic impact on a 

substantial number of small entities. 

While some owners or operators of 

vessels intending to transit the special 

local regulation may be small entities, 

for the reasons stated in section A 

above, this rule will not have a 

significant economic impact on any 

vessel owner or operator. 

Under section 213(a) of the Small 

Business Regulatory Enforcement 

Fairness Act of 1996 (Pub. L. 104–121), 

we want to assist small entities in 

understanding this rule. If the rule 

would affect your small business, 

organization, or governmental 

jurisdiction and you have questions 

concerning its provisions or options for 

compliance, please call or email the 

person listed in the FOR FURTHER

INFORMATION CONTACT section. 

Small businesses may send comments 

on the actions of Federal employees 

who enforce, or otherwise determine 

compliance with, Federal regulations to 

the Small Business and Agriculture 

Regulatory Enforcement Ombudsman 

and the Regional Small Business 

Regulatory Fairness Boards. The 

Ombudsman evaluates these actions 

annually and rates each agency’s 

responsiveness to small business. If you 

wish to comment on actions by 

employees of the Coast Guard, call 1– 

888–REG–FAIR (1–888–734–3247). The 

Coast Guard will not retaliate against 

small entities that question or complain 

about this rule or any policy or action 

of the Coast Guard. 

C. Collection of Information 

This rule will not call for a new 

collection of information under the 

Paperwork Reduction Act of 1995 (44 

U.S.C. 3501–3520). 

D. Federalism and Indian Tribal 

Governments 

A rule has implications for federalism 

under Executive Order 13132, 

Federalism, if it has a substantial direct 

effect on the States, on the relationship 

between the National Government and 

the States, or on the distribution of 

power and responsibilities among the 

various levels of government. We have 

analyzed this rule under that Order and 

have determined that it is consistent 

with the fundamental federalism 

principles and preemption requirements 

described in Executive Order 13132. 

Also, this rule does not have Tribal 

implications under Executive Order 

13175, Consultation and Coordination 

with Indian Tribal Governments, 

because it does not have a substantial 

direct effect on one or more Indian 

Tribes, on the relationship between the 

Federal Government and Indian Tribes, 

or on the distribution of power and 

responsibilities between the Federal 

Government and Indian Tribes. 

E. Unfunded Mandates Reform Act 

The Unfunded Mandates Reform Act 

of 1995 (2 U.S.C. 1531–1538) requires 

Federal agencies to assess the effects of 

their discretionary regulatory actions. In 

particular, the Act addresses actions 

that may result in the expenditure by a 

State, local, or tribal government, in the 

aggregate, or by the private sector of 

$100,000,000 (adjusted for inflation) or 

more in any one year. Though this rule 

will not result in such an expenditure, 

we do discuss the effects of this rule 

elsewhere in this preamble. 

F. Environment 

We have analyzed this rule under 

Department of Homeland Security 

Directive 023–01, Rev. 1, associated 

implementing instructions, and 

Environmental Planning COMDTINST 

5090.1 (series), which guide the Coast 

Guard in complying with the National 

Environmental Policy Act of 1969 (42 

U.S.C. 4321–4370f), and have 

determined that this action is one of a 

category of actions that do not 

individually or cumulatively have a 

significant effect on the human 

environment. This rule involves a 

special local regulation lasting only 4 

hours that will prohibit entry into a predetermined course for a vessel parade. 

It is categorically excluded from further 

review under paragraph L61 of 

Appendix A, Table 1 of DHS Instruction 

Manual 023–01–001–01, Rev. 1. A 

Record of Environmental Consideration 

supporting this determination is 

available in the docket. For instructions 

on locating the docket, see the 

ADDRESSES section of this preamble. 

G. Protest Activities 

The Coast Guard respects the First 

Amendment rights of protesters. 

Protesters are asked to call or email the 

person listed in the FOR FURTHER

INFORMATION CONTACT section to 

coordinate protest activities so that your 

message can be received without 

jeopardizing the safety or security of 

people, places, or vessels. 

List of Subjects in 33 CFR Part 100 

Harbors, Marine safety, Navigation 

(water), Reporting and recordkeeping 

requirements, Security measures, 

Waterways. 


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Federal Register / Vol. 89, No. 224 / Wednesday, November 20, 2024 / Rules and Regulations 91565 

For the reasons discussed in the 

preamble, the Coast Guard amends 33 

CFR part 100 as follows: 

PART 100—SAFETY OF LIFE ON 

NAVIGABLE WATERS 

■ 1. The authority citation for part 100 

continues to read as follows: 

Authority: 46 U.S.C. 70041; 33 CFR 1.05– 

1. 

■ 2. Add § 100.T1199–0137 to read as 

follows: 

§ 100.T1199–0137 2024 Lake Havasu City 

Christmas Parade of Lights, Lake Havasu, 

Arizona. 

(a) Regulated area. The regulations in 

this section apply to the following area: 

All waters of Lake Havasu, from surface 

to bottom, on a predetermined parade 

route starting in Thompson Bay, 

proceeding north through the 

Bridgewater Channel, turning around in 

North Lake Havasu, proceeding south 

back through the Bridgewater Channel, 

and returning to the starting point of the 

parade in Thompson Bay. 

(b) Definitions. As used in this 

section— 

Designated representative means a 

Coast Guard Patrol Commander, 

including a Coast Guard coxswain, petty 

officer, or other officer operating a Coast 

Guard vessel and a Federal, State, and 

local officer designated by or assisting 

the Captain of the Port Sector San Diego 

(COTP) in the enforcement of the 

regulations in this section. 

Participant means all persons and 

vessels registered with the event 

sponsor as participants in the parade. 

(c) Regulations. (1) All nonparticipants are prohibited from 

entering, transiting through, anchoring 

in, or remaining within the regulated 

area described in paragraph (a) of this 

section unless authorized by the Captain 

of the Port Sector San Diego or their 

designated representative. 

(2) To seek permission to enter, 

contact the COTP or the COTP’s 

representative by calling (619) 278– 

7033. Those in the regulated area must 

comply with all lawful orders or 

directions given to them by the COTP or 

the designated representative. 

(3) The COTP will provide notice of 

the regulated area through advanced 

notice via local notice to mariners. 

(d) Enforcement period. This section 

will be enforced from 4 p.m. to 9 p.m. 

on December 14, 2024. 

P.C. Dill, 

Captain, U.S. Coast Guard, Captain of the 

Port Sector San Diego. 

[FR Doc. 2024–27092 Filed 11–19–24; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket Number USCG–2024–1019] 

RIN 1625–AA00 

Safety Zone; San Pedro Bay, Los 

Angeles, CA 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing a temporary moving safety 

zone around the M/V ZHEN HUA 26 

while it transits through San Pedro Bay 

to and from APM Terminal Berth LA 

401. This safety zone is necessary to 

protect personnel, vessels, and the 

marine environment from potential 

hazards associated with oversized cargo 

transfer operations of three ship-toshore gantry cranes, which will extend 

more than 200 feet out from the 

transiting vessels. Entry of persons or 

vessels into this safety zone is 

prohibited unless specifically 

authorized by the Captain of the Port 

(COTP) Los Angeles-Long Beach, or 

their designated representative. 

DATES: This rule is effective without 

actual notice from November 20, 2024 

through December 25, 2024. For the 

purposes of enforcement, actual notice 

will be used from November 12, 2024, 

until November 20, 2024. 

ADDRESSES: To view documents 

mentioned in this preamble as being 

available in the docket, go to https://

www.regulations.gov, type USCG–2024– 

1019 in the search box and click 

‘‘Search.’’ Next, in the Document Type 

column, select ‘‘Supporting & Related 

Material.’’ 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this rule, contact 

LCDR Kevin Kinsella, Waterways 

Management, U.S. Coast Guard Sector 

Los Angeles-Long Beach; telephone 

(310) 357–1603, email D11-SMBSectorLALB-WWM@uscg.mil. 

SUPPLEMENTARY INFORMATION: 

I. Table of Abbreviations 

CFR Code of Federal Regulations 

DHS Department of Homeland Security 

FR Federal Register 

NPRM Notice of proposed rulemaking 

§ Section 

U.S.C. United States Code 

II. Background Information and 

Regulatory History 

The Coast Guard is issuing this 

temporary rule without prior notice and 

opportunity to comment pursuant to 

authority under section 4(a) of the 

Administrative Procedure Act (APA) (5 

U.S.C. 553(b)). This provision 

authorizes an agency to issue a rule 

without prior notice and opportunity to 

comment when the agency for good 

cause finds that those procedures are 

‘‘impracticable, unnecessary, or contrary 

to the public interest.’’ Under 5 U.S.C. 

553(b)(B), the Coast Guard finds that 

good cause exists for not publishing a 

notice of proposed rulemaking (NPRM) 

with respect to this rule because the 

COTP was notified of the impending 

arrival of the M/V ZHEN HUA 26 less 

than 30 days in advance and immediate 

action is needed to respond to the 

potential safety hazards associated with 

the transfer of large gantry cranes within 

the Port of Los Angeles. It is 

impracticable to publish an NPRM 

because we must establish this safety 

zone by November 12, 2024. 

Under 5 U.S.C. 553(d)(3), the Coast 

Guard finds that good cause exists for 

making this rule effective less than 30 

days after publication in the Federal 

Register. Delaying the effective date of 

this rule would be contrary to the public 

interest because immediate action is 

needed to ensure the safety of persons, 

vessels, and the marine environment in 

the vicinity of the M/V ZHEN HUA 26 

while the vessel is underway to and 

from APM Terminal, Pier LA 401, in the 

Port of Los Angeles. 

III. Legal Authority and Need for Rule 

The Coast Guard is issuing this rule 

under authority in 46 U.S.C. 70034 and 

70011(b)(3). The COTP has determined 

that potential hazards associated with 

large-scale gantry crane transfer 

operations will be a safety concern for 

anyone within a 500-foot radius of the 

M/V ZHEN HUA 26 while the vessel is 

in San Pedro Bay within three nautical 

miles from the Federal breakwaters and 

in the Port of Los Angeles, respectively. 

This rule is needed to protect personnel, 

vessels, and the marine environment in 

the navigable waters within the safety 

zone while the vessel transits. 

IV. Discussion of the Rule 

This rule establishes a safety zone 

from November 12, 2024, through 

December 25, 2024, during the transit of 

the M/V ZHEN HUA 26. While the M/ 

V ZHEN HUA 26 is in San Pedro Bay 

within three nautical miles from the 

Federal breakwaters and in the Port of 

Los Angeles, respectively, the safety 

zone will encompass the navigable 

waters around and under the vessel, 

from surface to bottom, within a circle 

formed by connecting all points 500-feet 

out from the vessel. The safety zone is 


khammond on DSK9W7S144PROD with RULES