Federal Register / Vol. 79, No. 19 / Wednesday, January 29, 2014 / Rules and Regulations 4623 

Chief Executive Officer means the 

Chief Executive Officer, TVA. 

Committee means a committee of the 

TVA Board of Directors that has been 

designated by the TVA Board to hear 

appeals under this regulation. 

* * * * * 

TVA Investigating Officer means a 

TVA employee or a person under 

contract to TVA appointed by the Vice 

President or the CEO to investigate any 

issue concerning an appeal of a decision 

on an application under this part. 

* * * * * 

Vice President means the Vice 

President, Natural Resources, TVA, or a 

position with functionally equivalent 

supervisory responsibilities. 

* * * * * 

Rebecca C. Tolene, 

Vice President, Natural Resources. 

[FR Doc. 2014–01676 Filed 1–28–14; 8:45 am] 

BILLING CODE 8120–08–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 31 

[TD 9645] 

RIN 1545–BK54 

Rules Relating to Additional Medicare; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9645) that were published in the 

Federal Register on Friday, November 

29, 2013. The final regulations are 

relating to Additional Hospital 

Insurance Tax on income above 

threshold amounts, as added by the 

Affordable Care Act. 

DATES: This correction is effective 

January 29, 2014 and applicable 

beginning November 29, 2013. 

FOR FURTHER INFORMATION CONTACT: 

Andrew K. Holubeck, at (202) 317–4774 

(not a toll free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9645) that 

are the subject of this correction are 

issued in connection with the 

Additional Hospital Insurance Tax on 

income above threshold amounts 

(‘‘Additional Medicare Tax’’), as added 

by section 9015 of the Patient Protection 

and Affordable Care Act (PPACA), 

Public Law 111–148 (124 Stat. 119 

(2010)), and as amended by section 

10906 of the PPACA and section 1402(b) 

of the Health Care and Education 

Reconciliation Act of 2010, Public Law 

111–152. 

Need for Correction 

As published, the final regulations 

(TD 9645), published November 29, 

2013 (78 FR 71468), contain errors that 

may prove to be misleading and are in 

need of clarification. 

List of Subjects in 26 CFR Part 31 

Employment taxes, Income taxes, 

Penalties, Pensions, Railroad retirement, 

Reporting and recordkeeping 

requirements, Social Security, 

Unemployment compensation. 

Correction of Publication 

Accordingly, 26 CFR Part 31 is 

corrected by making the following 

correcting amendments: 

PART 31—EMPLOYMENT TAXERS 

AND COLLECTION OF INCOME TAX 

AT THE SOURCE 

■ Paragraph 1. The authority citation 

for part 31 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 2. Section 31.3101–2 is amended 

by revising paragraph (d) to read as 

follows: 

§ 31.3101–2 Rates and computation of 

employee tax. 

* * * * * 

(d) Effective/applicability date. 

Paragraphs (a), (b), and (c) of this 

section apply to quarters beginning on 

or after November 29, 2013. 

■ Par. 3. Section 31.6011(a)–1 is 

amended by revising the first sentence 

of paragraph (g) to read as follows: 

§ 31.6011(a)–1 Returns under Federal 

Insurance Contributions Act. 

* * * * * 

(g) * * * An employee who is paid 

wages, as defined in section 3121(a), 

subject to the tax under section 

3101(b)(2) (Additional Medicare Tax), 

must make a return for the taxable year 

in respect of such tax. * * * 

* * * * * 

■ Par. 4. Section 31.6413(a)–2 is 

amended by revising paragraph (e) to 

read as follows: 

§ 31.6413(a)–2 Adjustments of 

overpayments. 

* * * * * 

(e) Effective/applicability date. 

Paragraphs (a) and (b) of this section 

apply to adjusted returns filed on or 

after November 29, 2013. 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2014–01619 Filed 1–28–14; 8:45 am] 

BILLING CODE 4830–01–P 

EQUAL EMPLOYMENT OPPORTUNITY 

COMMISSION 

29 CFR Part 1630 

Regulations To Implement the Equal 

Employment Provisions of the 

Americans With Disabilities Act 

CFR Correction 

In Title 29 of the Code of Federal 

Regulations, Parts 900 to 1899, revised 

as of July 1, 2013, on page 397, in the 

Appendix to Part 1630, under Section 

1630.2(o), after the third paragraph, the 

following paragraph is reinstated: 

Appendix to Part 1630—Interpretive 

Guidance on Title I of the Americans 

With Disabilities Act 

* * * * * 

Section 1630.2(o) Reasonable 

Accommodation 

* * * * * 

Part 1630 lists the examples, specified in 

title I of the ADA, of the most common types 

of accommodation that an employer or other 

covered entity may be required to provide. 

There are any number of other specific 

accommodations that may be appropriate for 

particular situations but are not specifically 

mentioned in this listing. This listing is not 

intended to be exhaustive of accommodation 

possibilities. For example, other 

accommodations could include permitting 

the use of accrued paid leave or providing 

additional unpaid leave for necessary 

treatment, making employer provided 

transportation accessible, and providing 

reserved parking spaces. Providing personal 

assistants, such as a page turner for an 

employee with no hands or a travel attendant 

to act as a sighted guide to assist a blind 

employee on occasional business trips, may 

also be a reasonable accommodation. Senate 

Report at 31; House Labor Report at 62; 

House Judiciary Report at 39. 

* * * * * 

[FR Doc. 2014–01850 Filed 1–28–14; 8:45 am] 

BILLING CODE 1505–01–D 


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