Federal Register / Vol. 90, No. 10 / Thursday, January 16, 2025 / Proposed Rules 4699 

Because a publicly held corporation 

includes an affiliated group for purposes 

of paragraph (c)(3) of this section, the 

result would be the same even if there 

were an intermediary privately held 

subsidiary between Corporation W and 

Partnership X (so that, instead of 

Corporation W, an intermediary 

subsidiary was a partner in Partnership 

X), as long as Corporation W and the 

intermediary subsidiary comprised an 

affiliated group, and as long as 

Individual F performed substantially all 

Individual F’s services for the 

intermediary subsidiary. Furthermore, 

the result would also be the same if 

Individual F performed substantially all 

Individual F’s services for both 

Corporation W and the intermediary 

subsidiary (regardless of whether 

Corporation W or the intermediary 

subsidiary paid the $8,000,000 to 

Corporation Y). In such case, pursuant 

to paragraph (c)(1)(ii) of this section, the 

amount disallowed as a deduction 

would be prorated between Corporation 

W and the intermediary subsidiary. 

* * * * * 

(h) * * * 

(2) * * * 

(ii) * * * 

(C) Definition of compensation. The 

definition of compensation provided in 

paragraph (c)(3)(ii) of this section 

(relating to distributive share of 

partnership deductions for 

compensation paid) applies to any 

deduction for compensation that is paid 

after December 18, 2020. The definition 

of compensation in paragraph (c)(3)(ii) 

of this section does not apply to 

compensation paid pursuant to a 

written binding contract that is in effect 

on December 20, 2019, and that is not 

materially modified after that date. For 

purposes of paragraph (h)(2)(C) of this 

section, written binding contract and 

material modification have the same 

meanings as provided in paragraphs 

(g)(1) and (2) of this section. The 

definition of compensation provided in 

paragraphs (c)(3)(iii) and (iv) of this 

section and the examples in paragraphs 

(c)(3)(vi)(D) and (E) of this section apply 

to any deduction for compensation that 

is otherwise deductible for taxable years 

beginning after the later of December 31, 

2026, or the date of publication of the 

Treasury decision adopting these rules 

as final regulations in the Federal 

Register. 

* * * * * 

(F) Five highest compensated 

employees. Paragraph (c)(2)(i)(D) of this 

section (describing the five highest 

compensated employees of a publicly 

held corporation) and the examples in 

paragraphs (c)(2)(vii)(CC) through (EE) 

of this section apply to taxable years 

beginning after the later of December 31, 

2026, or the date of publication of the 

Treasury decision adopting these rules 

as final regulations in the Federal 

Register. 

(G) Amendment to paragraph 

(c)(1)(vi)(W)(2) of this section. The 

amendment to paragraph (c)(1)(vi)(W)(2) 

of this section (Example 23) to reference 

paragraph (c)(1)(vi)(T) of this section 

(Example 20) is proposed to apply to 

taxable years ending on or after January 

16, 2025. 

Douglas W. O’Donnell, 

Deputy Commissioner. 

[FR Doc. 2025–00728 Filed 1–14–25; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket Number USCG–2024–0123] 

RIN 1625–AA00 

Safety Zone; San Pedro Bay, Los 

Angeles and Long Beach, CA 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: The Coast Guard is proposing 

to establish moving safety zones around 

vessels carrying oversized cargo within 

the Los Angeles-Long Beach Port 

Complex in San Pedro Bay. Safety zones 

around vessels carrying oversized cargo 

during movements within the port 

complex would ensure navigational 

safety and minimize mishaps disrupting 

the navigational channels. Entry of 

persons or vessels into these safety 

zones would be prohibited unless 

specifically authorized by the Captain of 

the Port (COTP) Los Angeles-Long 

Beach or their designated 

representative. We invite your 

comments on this proposed rulemaking. 

DATES: Comments and related material 

must be received by the Coast Guard on 

or before February 18, 2025. 

ADDRESSES: You may submit comments 

identified by docket number USCG– 

2024–0123 using the Federal DecisionMaking Portal at https://

www.regulations.gov. See the ‘‘Public 

Participation and Request for 

Comments’’ portion of the 

SUPPLEMENTARY INFORMATION section for 

further instructions on submitting 

comments. This notice of proposed 

rulemaking with its plain-language, 100- 

word-or-less proposed rule summary 

will be available in this same docket. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions about this proposed 

rulemaking, call or email LCDR Kevin 

Kinsella, Waterways Management, U.S. 

Coast Guard Sector Los Angeles-Long 

Beach; telephone (310) 357–1603, email 

D11-SMB-SectorLALB-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, Purpose, and Legal 

Basis 

Within the past two years, there have 

been six arrivals of vessels carrying a 

total of 16 ship-to-shore cranes to the 

Port Complex. The Coast Guard 

anticipates future deliveries of 

additional cranes and other oversized 

cargo. The Coast Guard previously 

established seven temporary safety 

zones and two extensions of those rules 

for past arrivals, shifts, and departures 

of oversized critical infrastructure cargo 

to the port complex. With this proposed 

rule, we propose establishing a 

permanent safety zone around all 

vessels moving oversized cargos that 

would be enforced only when the 

vessels are transiting into, out of, or 

within the port complex. The COTP has 

determined that potential hazards 

associated with the oversized cargo 

movements would be a safety concern 

for anyone within a 500-foot radius of 

the vessel carrying oversized cargo. 

The purpose of this rulemaking is to 

ensure the safety of vessels and the 

navigable waters during movements of 

oversized cargo within the port 

complex. The Coast Guard is proposing 

this rulemaking under authority in 46 

U.S.C. 70034. 

III. Discussion of Proposed Rule 

The COTP is proposing to establish a 

safety zone for all vessels carrying 

oversized cargo inside the port complex. 

The safety zone would cover all 

navigable waters within a 500-foot 

radius of a vessel while it is in transit 

into, out of, and within the Los AngelesLong Beach port complex. The duration 

of the zone is intended to ensure the 

safety of vessels and these navigable 

waters during scheduled movements. 

No vessel or person would be permitted 

to enter the safety zone without 

obtaining permission from the COTP or 

a designated representative. The 


ddrumheller on DSK120RN23PROD with PROPOSALS1
4700 Federal Register / Vol. 90, No. 10 / Thursday, January 16, 2025 / Proposed Rules 

regulatory text we are proposing appears 

at the end of this document. 

IV. Regulatory Analyses 

We developed this proposed 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 NPRM 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, the NPRM has not been 

reviewed by the Office of Management 

and Budget (OMB). 

This regulatory action determination 

is based on the size, location, and 

duration of the safety zone. This rule 

impacts an area of 500-feet surrounding 

cargo vessels while transiting into, out 

of, or within the area of the Los 

Angeles—Long Beach Port Complex for 

a limited duration. The safety zone will 

only be enforced for the duration of the 

vessels’ transits while carrying 

oversized cargo. Each transit is expected 

to last less than 24 hours, and that 

period will be announced via Broadcast 

Notice to Mariners. Vessel traffic will be 

able to safely transit around this 500- 

foot safety zone, which will impact a 

small, designated area of San Pedro Bay. 

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 proposed rule would not 

have a significant economic impact on 

a substantial number of small entities. 

While some owners or operators of 

vessels intending to transit the safety 

zone may be small entities, for the 

reasons stated in section IV.A above, 

this proposed rule would not have a 

significant economic impact on any 

vessel owner or operator. 

If you think that your business, 

organization, or governmental 

jurisdiction qualifies as a small entity 

and that this proposed rule would have 

a significant economic impact on it, 

please submit a comment (see 

ADDRESSES) explaining why you think it 

qualifies and how and to what degree 

this rule would economically affect it. 

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 proposed rule. If the 

proposed 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. The Coast 

Guard will not retaliate against small 

entities that question or complain about 

this proposed rule or any policy or 

action of the Coast Guard. 

C. Collection of Information 

This proposed rule would 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 proposed 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 proposed rule does not have 

tribal implications under Executive 

Order 13175 (Consultation and 

Coordination with Indian Tribal 

Governments) because it would 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. 

If you believe this proposed rule has 

implications for federalism or Indian 

tribes, please call or email the person 

listed in the FOR FURTHER INFORMATION

CONTACT section. 

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 

proposed rule would not result in such 

an expenditure, we do discuss the 

potential effects of this proposed rule 

elsewhere in this preamble. 

F. Environment 

We have analyzed this proposed 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 made a preliminary determination 

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 proposed 

rule involves safety zones lasting only 

during the duration of movements that 

would prohibit entry within a 500-foot 

radius of a vessel carrying oversized 

cargo into, out of, or within the port 

complex. Normally such actions are 

categorically excluded from further 

review under paragraph L60(a) of 

Appendix A, Table 1 of DHS Instruction 

Manual 023–01–001–01, Rev. 1. A 

preliminary 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. We seek any comments or 

information that may lead to the 

discovery of a significant environmental 

impact from this proposed rule. 

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. 

V. Public Participation and Request for 

Comments 

We view public participation as 

essential to effective rulemaking and 

will consider all comments and material 

received during the comment period. 

Your comment can help shape the 

outcome of this rulemaking. If you 

submit a comment, please include the 

docket number for this rulemaking, 

indicate the specific section of this 


ddrumheller on DSK120RN23PROD with PROPOSALS1
Federal Register / Vol. 90, No. 10 / Thursday, January 16, 2025 / Proposed Rules 4701 

document to which each comment 

applies, and provide a reason for each 

suggestion or recommendation. 

Submitting comments. We encourage 

you to submit comments through the 

Federal Decision-Making Portal at 

https://www.regulations.gov. To do so, 

go to https://www.regulations.gov, type 

USCG–2024–0123 in the search box and 

click ‘‘Search.’’ Next, look for this 

document in the Search Results column, 

and click on it. Then click on the 

Comment option. If you cannot submit 

your material by using https://

www.regulations.gov, call or email the 

person in the FOR FURTHER INFORMATION

CONTACT section of this proposed rule 

for alternate instructions. 

Viewing material in docket. To view 

documents mentioned in this proposed 

rule as being available in the docket, 

find the docket as described in the 

previous paragraph, and then select 

‘‘Supporting & Related Material’’ in the 

Document Type column. Public 

comments will also be placed in our 

online docket and can be viewed by 

following instructions on the https://

www.regulations.gov Frequently Asked 

Questions web page. Also, if you click 

on the Dockets tab and then the 

proposed rule, you should see a 

‘‘Subscribe’’ option for email alerts. The 

option will notify you when comments 

are posted, or a final rule is published. 

We review all comments received, but 

we will only post comments that 

address the topic of the proposed rule. 

We may choose not to post off-topic, 

inappropriate, or duplicate comments 

that we receive. 

Personal information. We accept 

anonymous comments. Comments we 

post to https://www.regulations.gov will 

include any personal information you 

have provided. For more about privacy 

and submissions to the docket in 

response to this document, see DHS’s 

eRulemaking System of Records notice 

(85 FR 14226, March 11, 2020). 

List of Subjects in 33 CFR Part 165 

Harbors, Marine safety, Navigation 

(water), Reporting and recordkeeping 

requirements, Security measures, 

Waterways. 

For the reasons discussed in the 

preamble, the Coast Guard is proposing 

to amend 33 CFR part 165 as follows: 

PART 165—REGULATED NAVIGATION 

AREAS AND LIMITED ACCESS AREAS 

■ 1. The authority citation for part 165 

continues to read as follows: 

Authority: 46 U.S.C. 70034, 70051, 70124; 

33 CFR 1.05–1, 6.04–1, 6.04–6, and 160.5; 

Department of Homeland Security Delegation 

No. 00170.1, Revision No. 01.3. 

■ 2. Add § 165.1153 to read as follows: 

§ 165.1153 Safety Zones; San Pedro Bay, 

Los Angeles and Long Beach, CA. 

(a) Location. The following area is a 

safety zone: all navigable waters of the 

Port of Los Angeles and Port of Long 

Beach, from surface to bottom, within a 

circle formed by connecting all points 

500-feet out from vessels carrying 

oversized cargo into, out of, or within 

the Los Angeles-Long Beach Port 

Complex. 

(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 Los Angeles-Long Beach 

(COTP) in the enforcement of the safety 

zone. 

(c) Regulations. (1) Under the general 

safety zone regulations in subpart C of 

this part, you may not enter the safety 

zone described in paragraph (a) of this 

section unless authorized by the COTP 

or the COTP’s designated representative. 

Those in the safety zone must comply 

with all lawful orders or directions 

given to them by the COTP or the 

COTP’s designated representative. 

(2) To seek permission to enter, 

contact the COTP or the COTP’s 

representative by hailing Coast Guard 

Sector Los Angeles-Long Beach on 

VHF–FM Channel 16 or calling at (310) 

521–3801. Those in the safety zone must 

comply with all lawful orders or 

directions given to them by the COTP or 

the COTP’s designated representative. 

(d) Enforcement period. This section 

will be enforced only during movements 

of vessels carrying oversized cargo into, 

out of, or within the port complex. 

(e) Informational broadcasts. The 

COTP or a designated representative 

will inform the public of the 

enforcement dates and times for safety 

zones via Broadcast Notice to Mariners 

or Local Notices to Mariners. 

Dated: December 31, 2024. 

S.L. Crecy, 

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

Port Los Angeles-Long Beach. 

[FR Doc. 2025–00398 Filed 1–15–25; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF THE INTERIOR 

National Park Service 

36 CFR Parts 1, 2, and 4 

[NPS–WASO–38853; GPO Deposit Account 

4311H2] 

RIN 1024–AE79 

Powered Micromobility Devices 

AGENCY: National Park Service, Interior. 

ACTION: Proposed rule. 

SUMMARY: The National Park Service 

proposes a management framework for 

the use of powered micromobility 

devices within the National Park 

System. The proposed rule would 

define powered micromobility devices 

separately from motor vehicles, 

traditional bicycles, electric bicycles, 

and human powered coasting devices, 

and create rules for where and how they 

may be used in units of the National 

Park System. Examples of powered 

micromobility devices include electric 

scooters (e-scooters), hoverboards, and 

Segways. 

DATES: Comments on the proposed rule 

must be received by 11:59 p.m. eastern 

time on March 17, 2025. 

ADDRESSES: You may submit comments, 

identified by Regulation Identifier 

Number (RIN) 1024–AE79, by either of 

the following methods: 

(1) Electronically: Go to the Federal 

eRulemaking Portal: https://

www.regulations.gov. Follow the 

instructions for submitting comments. 

(2) By hard copy: Mail to: Jay 

Calhoun, National Park Service, 

Division of Regulations, Jurisdiction and 

Special Park Uses, MS–2472, 1849 C 

Street NW, Washington, DC 20240. 

Instructions: Comments will not be 

accepted by fax, email, or in any way 

other than those specified above. All 

submissions received must include the 

words ‘‘National Park Service’’ or 

‘‘NPS’’ and must include the docket 

number or RIN (1024–AE79) for this 

rulemaking. Comments received may be 

posted without change to https://

www.regulations.gov, including any 

personal information provided. 

Docket: For access to the docket to 

read comments received, go to https:// 

www.regulations.gov and search for 

‘‘1024–AE79’’. 

FOR FURTHER INFORMATION CONTACT: Jay 

Calhoun, Division of Regulations, 

Jurisdiction and Special Park Uses, 

National Park Service; phone: (202) 

513–7112; email: waso_regulations@

nps.gov. Individuals in the United 

States who are deaf, deafblind, hard of 

hearing, or have a speech disability may 


ddrumheller on DSK120RN23PROD with PROPOSALS1