This section of the FEDERAL REGISTER

contains notices to the public of the proposed

issuance of rules and regulations. The

purpose of these notices is to give interested

persons an opportunity to participate in the

rule making prior to the adoption of the final

rules.

Proposed Rules Federal Register

20351 

Vol. 87, No. 67 

Thursday, April 7, 2022 

DEPARTMENT OF THE INTERIOR 

National Indian Gaming Commission 

25 CFR Part 518 

RIN 3141–AA72 

Self-Regulation of Class II Gaming 

AGENCY: National Indian Gaming 

Commission. 

ACTION: Proposed rule. 

SUMMARY: The National Indian Gaming 

Commission (NIGC) proposes to amend 

its regulations regarding self-regulation 

of Class II gaming under the Indian 

Gaming Regulatory Act. The proposed 

rule will amend the regulations to 

address an ambiguity in the petitioning 

process and clarify and expand the 

Office of Self-Regulation’s (OSR) role 

once the Commission issues a 

certificate. Notably, the proposed rule: 

Clarifies the NIGC may issue a final 

decision on issuing a certificate within 

30 days instead of after 30 days; 

enumerates the OSR is the correct party 

to receive notifications of material 

changes from self-regulated tribes; 

clarifies the OSR will be the proponent 

of any case to revoke a certificate of selfregulation before the Commission; 

enables the OSR to obtain information 

from a self-regulated tribe; and clarifies 

that, in any revocation proceeding, the 

OSR has the burden to show just cause 

for the revocation and carry that burden 

by a preponderance of the evidence. 

DATES: The agency must receive 

comments on or before June 6, 2022. 

ADDRESSES: You may send comments by 

any of the following methods: 

• Federal eRulemaking Portal: Go to 

https://www.regulations.gov. Follow the 

instructions for submitting comments. 

• Email: information@nigc.gov. 

• Fax: (202) 632–7066. 

• Mail: National Indian Gaming 

Commission, 1849 C Street NW, MS 

1621, Washington, DC 20240. 

• Hand Delivery: National Indian 

Gaming Commission, 90 K Street NE, 

Suite 200, Washington, DC 20002, 

between 9 a.m. and 5 p.m., Monday 

through Friday, except Federal holidays. 

FOR FURTHER INFORMATION CONTACT: 

James A. Lewis, National Indian Gaming 

Commission; Telephone: (202) 632– 

7003. 

SUPPLEMENTARY INFORMATION: 

I. Comments Invited 

Interested parties are invited to 

participate in this proposed rulemaking 

by submitting such written data, views, 

or arguments as they may desire. 

Comments providing the factual basis 

behind supporting the views and 

suggestions presented are particularly 

helpful in developing reasoned 

regulatory decisions on the proposal. 

II. Background 

The Indian Gaming Regulatory Act 

(IGRA or Act), Public Law 100–497, 25 

U.S.C. 2701 et seq., was signed into law 

on October 17, 1988. The Act 

establishes the National Indian Gaming 

Commission (NIGC or Commission) and 

sets out a comprehensive framework for 

the regulation of gaming on Indian 

lands. 

On January 31, 2012, the Commission 

published a notice of proposed 

rulemaking to promulgate part 518, the 

procedures controlling self-regulation. 

77 FR 4714 (Jan. 31, 2012). Once 

promulgated, part 518 established the 

procedures for the Commission and the 

OSR to, among other things, receive, 

evaluate, recommend, issue, deny, or 

revoke a certificate of self-regulation. 

On September 1, 2013, after initial 

publication, the Commission enacted 

minor revisions to part 518 to amend 

certain timelines and an incorrect 

section heading and reference to IGRA. 

78 FR 37114 (Sept. 1, 2013). 

III. Development of the Proposed Rule 

On June 9, 2021, the National Indian 

Gaming Commission sent a Notice of 

Consultation announcing that the 

Agency intended to consult on several 

topics, including proposed changes to 

the procedures controlling selfregulation. Prior to consultation, the 

Commission released proposed 

discussion drafts of the regulations for 

review. The proposed amendments to 

the procedures controlling selfregulation are intended to improve the 

Agency’s efficiency in evaluating 

petitions for self-regulation, reduce the 

time it takes to obtain a certificate of 

self-regulation and clarify the Office of 

Self-Regulation’s functions. The 

Commission held two virtual 

consultation sessions in September and 

one virtual consultation in October of 

2021 to receive tribal input on any 

proposed changes. 

The Commission reviewed all 

comments received through 

consultation and now proposes these 

changes, which it believes will improve 

the procedures for self-regulation. 

IV. Regulatory Matters 

Regulatory Flexibility Act 

The proposed rule will not have a 

significant impact on a substantial 

number of small entities as defined 

under the Regulatory Flexibility Act, 5 

U.S.C. 601, et seq. Moreover, Indian 

tribes are not considered to be small 

entities for the purposes of the 

Regulatory Flexibility Act. 

Small Business Regulatory Enforcement 

Fairness Act 

The proposed rule is not a major rule 

under 5 U.S.C. 804(2), the Small 

Business Regulatory Enforcement 

Fairness Act. The rule does not have an 

effect on the economy of $100 million 

or more. The rule will not cause a major 

increase in costs or prices for 

consumers, individual industries, 

Federal, State, local government 

agencies or geographic regions. Nor will 

the proposed rule have a significant 

adverse effect on competition, 

employment, investment, productivity, 

innovation, or the ability of the 

enterprises, to compete with foreign 

based enterprises. 

Unfunded Mandate Reform Act 

The Commission, as an independent 

regulatory agency, is exempt from 

compliance with the Unfunded 

Mandates Reform Act, 2 U.S.C. 1502(1); 

2 U.S.C. 658(1). 

Takings 

In accordance with Executive Order 

12630, the Commission has determined 

that the proposed rule does not have 

significant takings implications. A 

takings implication assessment is not 

required. 

Civil Justice Reform 

In accordance with Executive Order 

12988, the Commission has determined 

that the proposed rule does not unduly 


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20352 Federal Register / Vol. 87, No. 67 / Thursday, April 7, 2022 / Proposed Rules 

burden the judicial system and meets 

the requirements of section 3(a) and 

3(b)(2) of the order. 

National Environmental Policy Act 

The Commission has determined that 

the proposed rule does not constitute a 

major federal action significantly 

affecting the quality of the human 

environment and that no detailed 

statement is required pursuant to the 

National Environmental Policy Act of 

1969, 42 U.S.C. 4321, et seq. 

Paperwork Reduction Act 

The information collection 

requirements contained in this rule 

were previously approved by the Office 

of Management and Budget (OMB) as 

required by 44 U.S.C. 3501 et seq. and 

assigned OMB Control Number 3141– 

0003. 

Tribal Consultation 

The National Indian Gaming 

Commission is committed to fulfilling 

its tribal consultation obligations— 

whether directed by statute or 

administrative action such as Executive 

Order (E.O.) 13175 (Consultation and 

Coordination with Indian Tribal 

Governments)—by adhering to the 

consultation framework described in its 

Consultation Policy published July 15, 

2013. The NIGC’s consultation policy 

specifies that it will consult with tribes 

on Commission Action with Tribal 

Implications, which is defined as: Any 

Commission regulation, rulemaking, 

policy, guidance, legislative proposal, or 

operational activity that may have a 

substantial direct effect on an Indian 

tribe on matters including, but not 

limited to the ability of an Indian tribe 

to regulate its Indian gaming; an Indian 

tribe’s formal relationship with the 

Commission; or the consideration of the 

Commission’s trust responsibilities to 

Indian tribes. 

Pursuant to this policy, on June 9, 

2021, the National Indian Gaming 

Commission sent a Notice of 

Consultation to the public, announcing 

the Agency intended to consult on 

several topics, including proposed 

changes to the procedures for selfregulation. The Commission held two 

virtual consultation sessions in 

September and one virtual consultation 

session in October of 2021 to receive 

tribal input on proposed changes. 

List of Subjects in 25 CFR Part 518 

Gambling, Indian—lands, Indian— 

tribal government, Reporting and 

recordkeeping requirements. 

Therefore, for reasons stated in the 

preamble, 25 CFR part 518 is proposed 

to be amended as follows: 

PART 518—SELF-REGULATION OF 

CLASS II GAMING 

■ 1. The authority citation for part 518 

is amended to read as follows: 

Authority: 25 U.S.C. 2706(b)(10); 25 U.S.C. 

2710(c). 

■ 2. Revise §§ 518.1 through 518.7 to 

read as follows: 

Sec. 

518.1 What does this part cover? 

518.2 Who will administer the selfregulation program for the Commission? 

518.3 Who is eligible to petition for a 

certificate of self-regulation? 

518.4 What must a tribe submit to the 

Commission as part of its petition? 

518.5 What criteria must a tribe meet to 

receive a certificate of self-regulation? 

518.6 What are the responsibilities of the 

Office of Self-Regulation in the 

certification process? 

518.7 What process will the Commission 

use to review and certify petitions? 

* * * * * 

§ 518.1 What does this part cover? 

This part sets forth requirements for 

obtaining a certificate of self-regulation 

of Class II gaming operations under 25 

U.S.C. 2710(c). When the Commission 

issues a certificate of self-regulation, the 

certificate is issued to the tribe, not to 

a particular gaming operation. The 

certificate applies to all Class II gaming 

activity conducted by the tribe holding 

the certificate. 

§ 518.2 Who will administer the selfregulation program for the Commission? 

The self-regulation program will be 

administered by the Office of SelfRegulation. The Chair shall appoint a 

Director to administer the Office of SelfRegulation. 

§ 518.3 Who is eligible to petition for a 

certificate of self-regulation? 

A tribe is eligible to petition the 

Commission for a certificate of selfregulation of Class II gaming if, for a 

three (3)-year period immediately 

preceding the date of its petition: 

(a) The tribe has continuously 

conducted such gaming; 

(b) All gaming that the tribe has 

engaged in, or has licensed and 

regulated, on Indian lands within the 

tribe’s jurisdiction, is located within a 

State that permits such gaming for any 

purpose by any person, organization or 

entity (and such gaming is not otherwise 

specifically prohibited on Indian lands 

by Federal law), in accordance with 25 

U.S.C. 2710(b)(1)(A); 

(c) The governing body of the tribe 

has adopted an ordinance or resolution 

that the Chair has approved, in 

accordance with 25 U.S.C. 2710(b)(1)(B); 

(d) The tribe has otherwise complied 

with the provisions of 25 U.S.C. 2710; 

and 

(e) The gaming operation and the 

tribal regulatory body have, for the three 

(3) years immediately preceding the 

date of the petition, maintained all 

records required to support the petition 

for self-regulation. 

§ 518.4 What must a tribe submit to the 

Commission as part of its petition? 

A petition for a certificate of selfregulation is complete under this part 

when it contains: 

(a) Two copies on 81⁄2′′ x 11′′ paper of 

a petition for self-regulation approved 

by the governing body of the tribe and 

certified as authentic by an authorized 

tribal official; 

(b) A description of how the tribe 

meets the eligibility criteria in § 518.3, 

which may include supporting 

documentation; and 

(c) The following information with 

supporting documentation: 

(1) A brief history of each gaming 

operation(s), including the opening 

dates and periods of voluntary or 

involuntary closure; 

(2) An organizational chart of the 

tribal regulatory body; 

(3) A brief description of the criteria 

tribal regulators must meet before being 

eligible for employment as a tribal 

regulator; 

(4) A brief description of the process 

by which the tribal regulatory body is 

funded, and the funding level for the 

three years immediately preceding the 

date of the petition; 

(5) A list of the current regulators and 

employees of the tribal regulatory body, 

their complete resumes, their titles, the 

dates they began employment, and, if 

serving limited terms, the expiration 

date of such terms; 

(6) A brief description of the 

accounting system(s) at the gaming 

operation which tracks the flow of the 

gaming revenues; 

(7) A list of gaming activity internal 

controls at the gaming operation(s); 

(8) A description of the record 

keeping system(s) for all investigations, 

enforcement actions, and prosecutions 

of violations of the tribal gaming 

ordinance or regulations, for the three 

(3)-year period immediately preceding 

the date of the petition; and 

(9) The tribe’s current set of gaming 

regulations, if not included in the 

approved tribal gaming ordinance. 

§ 518.5 What criteria must a tribe meet to 

receive a certificate of self-regulation? 

(a) The Commission shall issue a 

certificate of self-regulation if it 

determines that for a three (3)-year 

period, the tribe has: 


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(1) Conducted its gaming activity in a 

manner that: 

(i) Has resulted in an effective and 

honest accounting of all revenues; 

(ii) Has resulted in a reputation for 

safe, fair, and honest operation of the 

activity; and 

(iii) Has been generally free of 

evidence of criminal or dishonest 

activity; 

(2) Conducted its gaming operation on 

a fiscally and economically sound basis; 

(3) Conducted its gaming activity in 

compliance with the Indian Gaming 

Regulatory Act (IGRA), Commission 

regulations in this chapter, and the 

tribe’s gaming ordinance and gaming 

regulations; and 

(4) Adopted and is implementing 

adequate systems for: 

(i) Accounting of all revenues from 

the gaming activity; 

(ii) Investigating, licensing and 

monitoring of all employees of the 

gaming activity; 

(iii) Investigating, enforcing, 

prosecuting, or referring for prosecution 

violations of its gaming ordinance and 

regulations; and 

(iv) Prosecuting criminal or dishonest 

activity or referring such activity for 

prosecution. 

(b) A tribe may illustrate that it has 

met the criteria listed in paragraph (a) 

of this section by addressing factors 

such as those listed in paragraphs (b)(1) 

through (9) of this section. The list of 

factors is not all-inclusive; other factors 

not listed here may also be addressed 

and considered. 

(1) The tribe adopted and is 

implementing minimum internal 

control standards which are at least as 

stringent as those promulgated by the 

Commission; 

(2) The tribe requires tribal gaming 

regulators to meet the same suitability 

requirements as those required for key 

employees and primary management 

officials of the gaming operation(s); 

(3) The tribe’s gaming operation 

utilizes an adequate system for 

accounting of all gaming revenues from 

Class II gaming activity; 

(4) The tribe has a dispute resolution 

process for gaming operation customers 

and has taken steps to ensure that the 

process is adequately implemented; 

(5) The tribe has a gaming regulatory 

body which: 

(i) Monitors gaming activities to 

ensure compliance with Federal and 

tribal laws and regulations; 

(ii) Monitors the gaming revenues 

accounting system for continued 

effectiveness; 

(iii) Performs routine operational or 

other audits of the Class II gaming 

activities; 

(iv) Routinely receives and reviews 

gaming revenue accounting information 

from the gaming operation(s); 

(v) Has access to, and may inspect, 

examine, photocopy and audit, all 

papers, books, and records of the 

gaming operation(s) and Class II gaming 

activities; 

(vi) Monitors compliance with 

minimum internal control standards for 

the gaming operation; 

(vii) Has adopted and is implementing 

an adequate system for investigating, 

licensing, and monitoring of all 

employees of the gaming activity; 

(viii) Maintains records on licensees 

and on persons denied licenses, 

including persons otherwise prohibited 

from engaging in gaming activities 

within the tribe’s jurisdiction; 

(ix) Establishes standards for, and 

issues, vendor licenses or permits to 

persons or entities who deal with the 

gaming operation, such as 

manufacturers and suppliers of services, 

equipment and supplies; 

(x) Establishes or approves the rules 

governing Class II games, and requires 

their posting; 

(xi) Has adopted and is implementing 

an adequate system for the investigation 

of possible violations of the tribal 

gaming ordinance and regulations, and 

takes appropriate enforcement actions; 

and 

(xii) Takes testimony and conducts 

hearings on regulatory matters, 

including matters related to the 

revocation of primary management 

officials, key employee and vendor 

licenses; 

(6) The tribe allocates and 

appropriates a sufficient source of 

permanent and stable funding for the 

tribal regulatory body; 

(7) The tribe has adopted and is 

implementing a conflict of interest 

policy for the regulators/regulatory body 

and their staff; 

(8) The tribe has adopted and is 

implementing a system for adequate 

prosecution of violations of the tribal 

gaming ordinance and regulations or 

referrals for prosecution; and 

(9) The tribe demonstrates that the 

operation is being conducted in a 

manner which adequately protects the 

environment and the public health and 

safety. 

(c) The tribe assists the Commission 

with access and information-gathering 

responsibilities during the certification 

process. 

(d) The burden of establishing selfregulation is upon the tribe filing the 

petition. 

§ 518.6 What are the responsibilities of the 

Office of Self-Regulation in the certification 

process? 

The Office of Self-Regulation shall be 

responsible for directing and 

coordinating the certification process. It 

shall provide a written report and 

recommendation to the Commission as 

to whether a certificate of self-regulation 

should be issued or denied, and a copy 

of the report and recommendation to the 

petitioning tribe. 

§ 518.7 What process will the Commission 

use to review and certify petitions? 

(a) Petitions for self-regulation shall 

be submitted by tribes to the Office of 

Self-Regulation. 

(1) Within 30 days of receipt of a tribe 

s petition, the Office of Self-Regulation 

shall conduct a review of the tribe’s 

petition to determine whether it is 

complete under § 518.4. 

(2) If the tribe’s petition is incomplete, 

the Office of Self-Regulation shall notify 

the tribe by letter, certified mail or 

return receipt requested, of any obvious 

deficiencies or significant omissions in 

the petition. A tribe with an incomplete 

petition may submit additional 

information and/or clarification within 

30 days of receipt of notice of an 

incomplete petition. 

(3) If the tribe’s petition is complete, 

the Office of Self-Regulation shall notify 

the tribe in writing. 

(b) Once a tribe’s petition is complete, 

the Office of Self-Regulation shall 

conduct a review to determine whether 

the tribe meets the eligibility criteria in 

§ 518.3 and the approval criteria in 

§ 518.5. During its review, the Office of 

Self-Regulation: 

(1) May request from the tribe any 

additional material it deems necessary 

to assess whether the tribe has met the 

criteria for self-regulation. 

(2) Will coordinate an on-site review 

and verification of the information 

submitted by the petitioning tribe. 

(c) Within 120 days of notice of a 

complete petition under § 518.4, the 

Office of Self-Regulation shall provide a 

recommendation and written report to 

the full Commission and the petitioning 

tribe. 

(1) If the Office of Self-Regulation 

determines that the tribe has satisfied 

the criteria for a certificate of selfregulation, it shall recommend to the 

Commission that a certificate be issued 

to the tribe. 

(2) If the Office of Self-Regulation 

determines that the tribe has not met the 

criteria for a certificate of selfregulation, it shall recommend to the 

Commission that it not issue a 

certificate to the tribe. 

(3) The Office of Self-Regulation shall 

make all information, on which it relies 


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in making its recommendation and 

report, available to the tribe, subject to 

the confidentiality requirements in 25 

U.S.C. 2716(a), and shall afford the tribe 

an opportunity to respond. 

(4) The report shall include: 

(i) Findings as to whether each of the 

eligibility criteria is met, and a summary 

of the basis for each finding; 

(ii) Findings as to whether each of the 

approval criteria is met, and a summary 

of the basis for each finding; 

(iii) A recommendation to the 

Commission as to whether it should 

issue the tribe a certificate of selfregulation; and 

(iv) A list of any documents and other 

information received in support of the 

tribe’s petition. 

(5) A tribe shall have 30 days from the 

date of issuance of the report to submit 

to the Office of Self-Regulation a 

response to the report. 

(d) After receiving the Office of SelfRegulation’s recommendation and 

report, and a tribe’s response to the 

report, the Commission shall issue 

preliminary findings as to whether the 

eligibility and approval criteria are met. 

The Commission’s preliminary findings 

will be provided to the tribe within 45 

days of receipt of the report. 

(e) Upon receipt of the Commission’s 

preliminary findings, the tribe can 

request, in writing, a hearing before the 

Commission, as set forth in § 518.8. 

Hearing requests shall be made to the 

Office of Self-Regulation and shall 

specify the issues to be addressed by the 

tribe at the hearing and any proposed 

oral or written testimony the tribe 

wishes to present. 

(f) The Commission shall issue a final 

determination within 30 days after 

issuance of its preliminary findings if 

the tribe has informed the Commission 

in writing that the tribe does not request 

a hearing or within 30 days after the 

conclusion of a hearing, if one is held. 

The decision of the Commission to 

approve or deny a petition shall be a 

final agency action. 

(g) A tribe may withdraw its petition 

and resubmit it at any time prior to the 

issuance of the Commission’s final 

determination. 

■ 3. Revise § 518.11 to read as follows: 

§ 518.11 Does a tribe that holds a 

certificate of self-regulation have a 

continuing duty to advise the Commission 

of any additional information? 

Yes. A tribe that holds a certificate of 

self-regulation has a continuing duty to 

advise the Office of Self-Regulation 

within ten business days of any changes 

in circumstances that are material to the 

approval criteria in § 518.5 and may 

reasonably cause the Commission to 

review and revoke the tribe’s certificate 

of self-regulation. Failure to do so is 

grounds for revocation of a certificate of 

self-regulation. 

■ 4. Revise §§ 518.13 and 518.14 to read 

as follows: 

§ 518.13 When may the Commission 

revoke a certificate of self-regulation? 

If the Office of Self-Regulation 

determines that the tribe no longer 

meets or did not comply with the 

eligibility criteria of § 518.3, the 

approval criteria of § 518.5, the 

requirements of § 518.10, or the 

requirements of § 518.11, the Office of 

Self-Regulation shall prepare a written 

recommendation to the Commission and 

deliver a copy of the recommendation to 

the tribe. The Office of Self-Regulation’s 

recommendation shall state the reasons 

for the recommendation and shall 

advise the tribe of its right to a hearing 

under part 584 of this chapter or right 

to appeal under part 585 of this chapter. 

The Commission may, after an 

opportunity for a hearing, revoke a 

certificate of self-regulation by a 

majority vote of its members if it 

determines that the tribe no longer 

meets or did not comply with the 

eligibility criteria of § 518.3, the 

approval criteria of § 518.5, the 

requirements of § 518.10, or the 

requirements of § 518.11. 

§ 518.14 May a tribe request a hearing on 

the Commission’s proposal to revoke its 

certificate of self-regulation? 

Yes. A tribe may request a hearing 

regarding the Office of Self-Regulation’s 

recommendation that the Commission 

revoke a certificate of self-regulation. 

Such a request shall be filed with the 

Commission pursuant to part 584 of this 

chapter. Failure to request a hearing 

within the time provided by part 584 of 

this chapter shall constitute a waiver of 

the right to a hearing. At any hearing 

where the Commission considers 

revoking a certificate, the Office of SelfRegulation bears the burden of proof to 

support its recommendation by a 

preponderance of the evidence. The 

decision to revoke a certificate is a final 

agency action and is appealable to 

Federal District Court pursuant to 25 

U.S.C. 2714. 

Date: March 24, 2022. 

E. Sequoyah Simermeyer, 

Chairman. 

Jeannie Hovland, 

Vice Chair. 

[FR Doc. 2022–06617 Filed 4–6–22; 8:45 am] 

BILLING CODE 7565–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–114339–21] 

RIN 1545–BQ16 

Affordability of Employer Coverage for 

Family Members of Employees 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking; 

withdrawal of a notice of proposed 

rulemaking; notification of hearing. 

SUMMARY: This document contains 

proposed regulations under section 36B 

of the Internal Revenue Code (the 

‘‘Code’’) that would amend the existing 

regulations regarding eligibility for the 

premium tax credit (‘‘PTC’’) to provide 

that affordability of employer-sponsored 

minimum essential coverage (employer 

coverage) for family members of an 

employee is determined based on the 

employee’s share of the cost of covering 

the employee and those family 

members, not the cost of covering only 

the employee. The proposed regulations 

also would add a minimum value rule 

for family members of employees based 

on the benefits provided to the family 

members. The proposed regulations 

would affect taxpayers who enroll, or 

enroll a family member, in individual 

health insurance coverage through a 

Health Insurance Exchange 

(‘‘Exchange’’) and who may be allowed 

a PTC for the coverage. This document 

also provides a notice of a public 

hearing on these proposed regulations. 

DATES: Written or electronic comments 

must be received by June 6, 2022. As of 

April 7, 2022, the notice of proposed 

rulemaking published in the Federal 

Register on September 1, 2015 (80 FR 

52678), is withdrawn. A public hearing 

has been scheduled for Monday, June 

27, 2022, at 10:00 a.m. EDT. The IRS 

must receive speakers’ outlines of topics 

to be discussed at the public hearing by 

Monday, June 13, 2022. If no outlines 

are received by Monday, June 13, 2022, 

the public hearing will be cancelled. 

ADDRESSES: Commenters are strongly 

encouraged to submit public comments 

electronically. Submit electronic 

submissions via the Federal 

eRulemaking Portal at 

www.regulations.gov (indicate IRS and 

REG–114339–21) by following the 

online instructions for submitting 

comments. Once submitted to the 

Federal eRulemaking Portal, comments 

cannot be edited or withdrawn. The IRS 

expects to have limited personnel 


khammond on DSKJM1Z7X2PROD with PROPOSALS