Federal Register / Vol. 89, No. 243 / Wednesday, December 18, 2024 / Proposed Rules 102841 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–116017–24] 

RIN 1545–BR36 

Administrative Requirements for an 

Election To Exclude Applicable 

Unincorporated Organizations From 

the Application of Subchapter K; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

and public hearing; correction. 

SUMMARY: This document contains 

corrections to REG–116017–24, which 

was published in the Federal Register 

on Wednesday, November 20, 2024. 

REG–116017–24 contained proposed 

regulations that would provide certain 

administrative requirements for 

unincorporated organizations taking 

advantage of modifications to the rules 

governing elections to be excluded from 

the application of partnership tax rules. 

DATES: Written or electronic comments 

are still being accepted and must be 

received by January 21, 2025. A public 

hearing on the proposed regulations has 

been scheduled for February 7, 2025, at 

10 a.m. Eastern Standard Time (EST). 

Requests to speak and outlines of topics 

to be discussed at the public hearing 

must be received by January 21, 2025. 

ADDRESSES: Commenters are strongly 

encouraged to submit public comments 

electronically via the Federal 

eRulemaking Portal at https://

www.regulations.gov (indicate IRS and 

REG–116017–24) by following the 

online instructions for submitting 

comments. Requests for the public 

hearing must be submitted as prescribed 

in the ‘‘Comments and Public Hearing’’ 

section of the notice of proposed 

rulemaking published on November 20, 

2024 (89 FR 91617). Once submitted to 

the Federal eRulemaking Portal, 

comments cannot be edited or 

withdrawn. The Department of the 

Treasury (Treasury Department) and the 

IRS will publish for public availability 

any comments submitted to the IRS’s 

public docket. Send paper submissions 

to: CC:PA:01:PR (REG–116017–24), 

Room 5203, Internal Revenue Service, 

P.O. Box 7604, Ben Franklin Station, 

Washington, DC 20044. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

contact Cameron Williamson at (202) 

317–6684; and concerning submissions 

of comments and/or the public hearing, 

contact the Publications and 

Regulations Section at (202) 317–6901 

(not toll-free numbers) or by email to 

publichearings@irs.gov (preferred). 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking 

(REG–116017–24) that is the subject of 

this correction is under sections 761(a), 

6031(a), 6417(d) and (h), and 7805(a) of 

the Internal Revenue Code. 

Correction of Publication 

Accordingly, FR Doc. 2024–26962 

(REG–116017–24), appearing on page 

91617 in the Federal Register on 

Wednesday, November 20, 2024, is 

corrected as follows: 

1. On page 91619, in the third 

column, in the first full paragraph, in 

the seventh line down from the top of 

the paragraph, the language 

‘‘modifications for’’ is removed. 

Kalle L. Wardlow, 

Federal Register Liaison, Publications & 

Regulations Section, Associate Chief Counsel, 

(Procedure and Administration). 

[FR Doc. 2024–29653 Filed 12–17–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF EDUCATION 

34 CFR Chapter III 

[Docket ID ED–2024–OSERS–0131] 

Proposed Priority and Requirements— 

Innovative Rehabilitation Training 

Program 

AGENCY: Office of Special Education and 

Rehabilitative Services, Department of 

Education. 

ACTION: Proposed priority and 

requirements. 

SUMMARY: The Department of Education 

(Department) proposes a priority and 

requirements under the Innovative 

Rehabilitation Training program, 

Assistance Listing Number 84.263G. 

The Department may use the proposed 

priority and requirements for 

competitions in fiscal year (FY) 2025 

and later years. We take this action to 

promote the development of innovative 

and improved methods of training on 

promising vocational rehabilitation (VR) 

counseling, engagement, and service 

delivery strategies and practices to State 

VR agency personnel or other public or 

non-profit rehabilitation professionals 

and paraprofessionals (including those 

enrolled in master’s or bachelor’s level 

rehabilitation programs) to provide 

quality VR and supported employment 

services that lead to quality employment 

outcomes for individuals with 

disabilities. 

DATES: We must receive your comments 

on or before January 17, 2025. 

ADDRESSES: Comments must be 

submitted via the Federal eRulemaking 

Portal at www.regulations.gov. However, 

if you require an accommodation or 

cannot otherwise submit your 

comments via www.regulations.gov, 

please contact the program contact 

person listed under FOR FURTHER

INFORMATION CONTACT. The Department 

will not accept comments submitted by 

fax or by email, or comments submitted 

after the comment period closes. To 

ensure the Department does not receive 

duplicate copies, please submit your 

comments only once. In addition, please 

include the Docket ID at the top of your 

comments. 

Federal eRulemaking Portal: Go to 

www.regulations.gov to submit your 

comments electronically. Information 

on using Regulations.gov, including 

instructions for accessing agency 

documents, submitting comments, and 

viewing the docket, is available on the 

site under ‘‘FAQ.’’ 

Note: The Department’s policy is 

generally to make comments received 

from members of the public available for 

public viewing in their entirety on the 

Federal eRulemaking Portal at 

www.regulations.gov. Therefore, 

commenters should be careful to 

include in their comments only 

information that they wish to make 

publicly available. 

FOR FURTHER INFORMATION CONTACT: 

Felipe Lulli, U.S. Department of 

Education, 400 Maryland Avenue SW, 

Room 4A10, Washington, DC 20202. 

Telephone: (202) 987–0128. Email: 

84.263G@ed.gov. 

A brief summary of the proposed rule 

is available at www.regulations.gov/ 

docket/ED-2024-OSERS-0131. 

If you are deaf, hard of hearing, or 

have a speech disability and wish to 

access telecommunications relay 

services, please dial 7–1–1. 

SUPPLEMENTARY INFORMATION: 

Invitation to Comment: We invite you 

to submit comments regarding the 

proposed priority and requirements. To 

ensure that your comments have 

maximum effect in developing the final 

priority and requirements, we urge you 

to clearly identify the specific section of 

the proposed priority and requirements 

that each comment addresses. 

We are particularly interested in 

comments about whether the proposed 

priority and requirements would be 

challenging for new applicants to meet 

and, if so, how the proposed priority 


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