Federal Register / Vol. 90, No. 9 / Wednesday, January 15, 2025 / Rules and Regulations 3665 

previously considered by Appeals may 

have an opportunity for Appeals 

consideration, as provided in 

administrative guidance. 

(g) Special rules. The following 

special rules apply to this section: 

(1) Appeals reconsideration. 

Notwithstanding the exception in 

paragraph (c)(22) of this section, if 

Appeals issued a notice of deficiency, 

notice of liability, or other 

determination without having fully 

considered one or more issues because 

of an impending expiration of the 

statute of limitations on assessment, 

Appeals may choose to have the Office 

of Chief Counsel return the case to 

Appeals for full consideration of the 

issue or issues once the case is docketed 

in the Tax Court. 

(2) Coordination between Office of 

Chief Counsel and Appeals. Appeals 

and the Office of Chief Counsel may 

determine how settlement authority in a 

Federal tax controversy that is before 

the Tax Court is transferred between the 

two offices. 

(h) Applicability date. This section is 

applicable to requests for consideration 

by Appeals made on or after February 

14, 2025. 

§ 301.7803–3 Requests for referral to the 

Internal Revenue Service Independent 

Office of Appeals following the issuance of 

a notice of deficiency. 

(a) Notice and protest. If any taxpayer 

requests consideration by the Internal 

Revenue Service Independent Office of 

Appeals (Appeals) of any matter or issue 

under section 7803(e)(5) of the Internal 

Revenue Code (Code) (relating to 

limitation on designation of cases as not 

eligible for referral to Appeals) and the 

request is denied, the Commissioner of 

Internal Revenue (Commissioner) or the 

Commissioner’s delegate must provide 

the taxpayer a written notice that 

provides a detailed description of the 

facts involved, the basis for the decision 

to deny the request, a detailed 

explanation of how the basis for the 

decision applies to such facts, and the 

procedures for protesting the decision to 

deny the request, but only if the 

requirements of paragraphs (a)(1) 

through (5) of this section are met: 

(1) Notice of deficiency. The taxpayer 

received a notice of deficiency 

authorized under section 6212 of the 

Code (relating to notice of deficiency) 

before the taxpayer requested 

consideration by Appeals. 

(2) Frivolous positions. The issue 

involved is not a frivolous position 

within the meaning of section 6702(c) of 

the Code (regarding listing of frivolous 

positions). 

(3) Multiple requests for referral to 

Appeals. The taxpayer has not 

previously requested consideration by 

Appeals, pursuant to section 7803(e)(5), 

of the same matter or issue in a taxable 

year or period. 

(4) Previous Appeals consideration. 

Appeals has not previously considered 

the matter or issue in a taxable year or 

period that is the subject of the request 

and determined that the matter or issue 

could not be settled or a settlement offer 

was rejected, except as provided in 

§ 301.7803–2(f)(2) with respect to a 

taxpayer participating in an early 

consideration program. 

(5) Notice of deficiency with more 

than one matter or issue. If the notice 

of deficiency for which the taxpayer 

requests Appeals consideration includes 

more than one matter or issue in a 

taxable year or period, the taxpayer 

must request referral for Appeals 

consideration and submit all such 

matters or issues at the same time. 

(b) Applicability date. This section is 

applicable to relevant requests for 

consideration by Appeals made on or 

after February 14, 2025. 

Douglas W. O’Donnell, 

Deputy Commissioner. 

Approved: January 3, 2025. 

Aviva R. Aron-Dine, 

Deputy Assistant Secretary of the Treasury 

(Tax Policy). 

[FR Doc. 2025–00426 Filed 1–14–25; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF LABOR 

Occupational Safety and Health 

Administration 

29 CFR Part 1910 

[Docket No. OSHA–2020–0004] 

RIN 1218–AD36 

Occupational Exposure to COVID–19 in 

Healthcare Settings 

AGENCY: Occupational Safety and Health 

Administration (OSHA), Labor 

ACTION: Final rule; termination of 

rulemaking 

SUMMARY: OSHA is terminating its 

COVID–19 rulemaking. 

DATES: 

Effective dates: The termination of the 

rulemaking is effective January 15, 2025. 

Compliance dates: There are no 

relevant compliance dates. 

ADDRESSES: In accordance with 28 

U.S.C. 2112(a), the Agency designates 

Edmund C. Baird, Associate Solicitor of 

Labor for Occupational Safety and 

Health, Office of the Solicitor, U.S. 

Department of Labor, to receive 

petitions for review of this final agency 

action. Service can be accomplished by 

email to zzSOLCovid19ruleterm@

dol.gov. 

Docket: To read or download 

comments or other material in the 

docket, go to Docket No. OSHA–2020– 

0004 at www.regulations.gov index; 

however, some information (e.g., 

copyrighted material) is not publicly 

available to read or download through 

that website. All comments and 

submissions, including copyrighted 

material, are available for inspection 

through the OSHA Docket Office. 

Documents submitted to the docket by 

OSHA or stakeholders are assigned 

document identification numbers 

(Document ID) for easy identification 

and retrieval. The full Document ID is 

the docket number plus a unique fourdigit code. For example, the Document 

ID number for OSHA’s COVID–19 

Healthcare ETS is OSHA–2020–0004– 

1033. Some Document ID numbers also 

include one or more attachments. 

When citing exhibits in the docket, 

OSHA includes the term ‘‘Document 

ID’’ followed by the last four digits of 

the Document ID number. For example, 

document OSHA–2020–0004–1033 

would appear as Document ID 1033. 

Citations also include the attachment 

number or other attachment identifier, if 

applicable, page numbers (designated 

‘‘p.’’ or ‘‘Tr.’’ for pages from a hearing 

transcript), and in a limited number of 

cases a footnote number (designated 

‘‘Fn.’’). In a citation that contains two or 

more Document ID numbers, the 

Document ID numbers are separated by 

semi-colons (e.g., ‘‘Document ID 1231, 

Attachment 1, p. 6; 1383, Attachment 1, 

p. 2’’). 

This information can be used to 

search for a supporting document in the 

docket at www.regulations.gov. Contact 

the OSHA Docket Office at (202) 693– 

2350 (TTY number: 877–889–5627) for 

assistance in locating docket 

submissions. 

FOR FURTHER INFORMATION CONTACT: 

For press inquiries: Contact Frank 

Meilinger, Director, Office of 

Communications, Occupational Safety 

and Health Administration, U.S. 

Department of Labor; telephone (202) 

693–1999; email oshacomms@dol.gov. 

For general information: Contact 

Andrew Levinson, Director, Directorate 

of Standards and Guidance, 

Occupational Safety and Health 

Administration, U.S. Department of 

Labor; telephone (202) 693–1950; email: 

osha.dsg@dol.gov. 


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3666 Federal Register / Vol. 90, No. 9 / Wednesday, January 15, 2025 / Rules and Regulations 

1OSHA defined the grave danger as workplace 

exposure to SARS–CoV–2, the virus that causes the 

development of COVID–19. COVID–19 is the 

disease that can occur in people exposed to SARS– 

CoV–2, and that leads to the health effects that were 

described in the ETS (see 86 FR 32381, FN 4). As 

in the ETS, OSHA uses the two terms 

interchangeably in this notice because it is 

consistent with common usage in the regulated 

community. 

2 In the same June 2021 Federal Register 

document in which OSHA implemented this ETS, 

OSHA also promulgated recordkeeping and 

reporting provisions pursuant to section 8(c)(1)–(3) 

(29 U.S.C. 657(c)(1)–(3)). For these, OSHA invoked 

an independent exemption from APA notice and 

comment requirement to make permanent the 

COVID–19 log and reporting provisions at 29 CFR 

1910.502(q)(2)(ii), (q)(3)(ii)–(iv), and (r). OSHA 

found good cause under 5 U.S.C. 553(b)(3)(B) to 

forgo notice and comment given the grave danger 

presented by the pandemic. (See 86 FR 32559). 

Those requirements are therefore permanent and 

remain in effect. 

3OSHA extended the original comment period by 

an additional 30 days to give stakeholders more 

time to opine on the ETS and a possible permanent 

standard (86 FR 38232). 

For copies of this Federal Register 

document: Electronic copies of this 

Federal Register notice are available at 

http://www.regulations.gov. This notice, 

as well as news releases and other 

relevant information, are also available 

at OSHA’s web page at www.osha.gov. 

SUPPLEMENTARY INFORMATION: On June 

21, 2021, OSHA issued an Emergency 

Temporary Standard (ETS) to protect 

workers in healthcare settings, finding 

that COVID–19 presented a grave danger 

to those workers and that the ETS was 

necessary to protect them (86 FR 

32376).1 As of that date, nearly a half 

million healthcare workers had 

contracted COVID–19 and more than 

1600 of those workers had died. Under 

the Occupational Safety and Health Act 

of 1970 (OSH Act or Act) (29 U.S.C. 

655(c)(3)), the ETS served as a proposed 

rule for a rulemaking on occupational 

exposure to COVID–19 in healthcare 

settings. OSHA is now terminating the 

rulemaking via this rule because the 

public health emergency is over and any 

ongoing risk by COVID–19 or other 

coronavirus hazards faced by healthcare 

workers would be better addressed at 

this time in a rulemaking addressing 

infectious diseases more broadly. 

Events Leading to This Agency Action 

Terminating the Rulemaking 

OSHA issued the healthcare ETS 

under section 6(c) of the Act (29 U.S.C. 

655(c)) (Occupational Exposure to 

COVID–19; Emergency Temporary 

Standard, 86 FR 32376 (June 21, 2021), 

codified at 29 CFR 1910.502, 1910.504- 

.505, and 1910.509). Pursuant to section 

6(c)(3) (29 U.S.C. 655(c)(3)), an ETS 

initiates rulemaking proceedings under 

section 6(b) and the ETS ‘‘as published 

shall also serve as a proposed rule for 

the proceeding.’’ (Id. § 655(c)). 

When the COVID–19 pandemic 

started in 2020, OSHA initially 

responded to COVID–19 in the 

workplace by creating guidance 

documents and using its existing 

enforcement tools. The agency pursued 

a two-pronged strategy: (1) enforcing 

existing standards such as those for 

Personal Protective Equipment (PPE), 

Respiratory Protection, and Bloodborne 

Pathogens, as well as the General Duty 

Clause of the OSH Act (29 U.S.C. 

654(a)(1)), and (2) working proactively 

to assist employers by developing 

guidance documents addressing how to 

reduce occupational COVID–19 hazards. 

On January 21, 2021, President Biden 

issued Executive Order 13999 directing 

OSHA to consider whether ‘‘any 

emergency temporary emergency 

standards on COVID–19’’ were 

necessary (86 FR 7211). On June 21, 

2021, the agency promulgated the 

COVID–19 ETS applicable to 

healthcare.2 Because, under the OSH 

Act, this ETS also served as a proposal 

for a final standard, OSHA received 481 

unique public comments on the ETS 

during the first open comment period 

between June 2021 and August 2021 

(Docket OSHA–2020–0004).3

Following the issuance of the ETS, 

OSHA received petitions urging the 

agency to adopt a permanent standard to 

protect healthcare workers from 

COVID–19 from the American Nurses 

Association, the International 

Association of Fire Chiefs, the Service 

Employees International Union (SEIU), 

and National Nurses United (NNU) 

(Document ID 1518; 1519; 1521; 1522; 

1524; 2175). Over forty unions and 

organizations supported the NNU 

petition urging OSHA to adopt a 

permanent standard for COVID–19 in 

healthcare establishments and to also 

issue a separate, broader Infectious 

Diseases standard. 

On December 27, 2021, OSHA 

announced on its website that it would 

be unable to finalize a COVID–19 

standard for healthcare ‘‘in a timeframe 

approaching the one contemplated by 

the OSH Act’’ (see Document ID 2491) 

and since the end of December 2021, 

OSHA has not enforced the ETS beyond 

the recordkeeping and reporting 

requirements in 29 CFR 1910.502(q) and 

(r). Instead, OSHA has relied on existing 

standards and the General Duty Clause 

of the OSH Act (29 U.S.C. 654(a)) to 

protect workers in workplaces that were 

previously covered by the ETS. OSHA 

emphasized in the website 

announcement that the agency 

‘‘continues to work expeditiously to 

issue a final standard that will protect 

healthcare workers from COVID–19 

hazards and will do so as it also 

considers its broader infectious disease 

rulemaking.’’ 

On January 5, 2022, several labor 

organizations, including NNU, filed a 

petition with the United States Court of 

Appeals for the District of Columbia 

Circuit seeking a writ of mandamus 

compelling OSHA to issue a permanent 

COVID–19 standard for healthcare 

within 30 days and to continue 

enforcement of the ETS in the 

meantime. On August 26, 2022, the 

court issued a decision denying NNU’s 

petition in part and dismissing it in part 

for lack of jurisdiction, while also 

noting that the ETS would continue to 

serve as a proposed rule for the 

rulemaking proceedings (In re National 

Nurses United, 47 F.4th 746, 754 (D.C. 

Cir. 2022)). The court determined that 

while the OSH Act created an obligation 

for OSHA to follow the issuance of an 

ETS with a notice and comment 

rulemaking process, ‘‘that process may 

result in a determination that no 

permanent standard is necessary.’’ (Id.) 

While the NNU case was ongoing, 

OSHA continued its efforts to finalize a 

permanent COVID–19 standard for 

healthcare. However, after the ETS 

comment period closed on August 20, 

2021, the available COVID–19 scientific 

literature, approaches to controls, and 

CDC guidance evolved significantly, 

based in part on the emergence of the 

Delta and Omicron variants. OSHA 

determined that it needed to reopen the 

record to ensure that the agency relied 

on the best available evidence and that 

the public had an opportunity to 

provide and comment on new data and 

information. On March 23, 2022, OSHA 

published a Federal Register notice 

announcing a limited re-opening of the 

comment period for 30 days (until April 

22, 2022) and announcing public 

hearings beginning on April 27, 2022 

(87 FR 16426, March 23, 2022). 

The reopening of the comment period 

and the hearing and post-hearing 

comment period allowed OSHA to 

revise and provide notice of potential 

changes to policy options and regulatory 

provisions to reflect up-to-date science, 

control approaches, and perspectives, as 

well as supporting analyses required for 

a final standard. At the closing of the 

comment period on April 22, 2022, 

OSHA had received approximately 250 

additional comments. 

The public hearings were held April 

27–29 and May 2, 2022. Participating 

stakeholders included labor 

organizations, workers, employers, 

industry/trade groups, professional 

associations, public health experts, and 


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Federal Register / Vol. 90, No. 9 / Wednesday, January 15, 2025 / Rules and Regulations 3667 

concerned individuals, with some 39 

organizations or individuals presenting 

their perspectives in the hearings 

(Document ID 2153; 2156; 2168; 2171). 

The presiding Administrative Law Judge 

permitted stakeholders to submit posthearing comments and briefs until May 

23, 2022. OSHA received nearly 150 

additional comments from stakeholders 

during the post-hearing comment 

period. In total, over the three different 

comment periods, OSHA received 873 

timely public comments on this 

rulemaking. 

OSHA submitted a draft final COVID– 

19 rule to the White House Office of 

Management and Budget (OMB) on 

December 7, 2022. On April 10, 2023, 

President Biden signed into law House 

Joint Resolution 7, which terminated the 

national emergency related to the 

COVID–19 pandemic. While the 

COVID–19 draft remained under review 

at OMB, OSHA pushed ahead with 

development of an Infectious Diseases 

standard for healthcare workers. 

Basis for Terminating the Rulemaking 

OSHA always intended for an 

Infectious Diseases standard for 

healthcare workers to supplant any 

COVID–19 healthcare standard, and that 

a COVID–19 standard would be an 

interim measure pending the 

completion of the Infectious Diseases 

healthcare standard. OSHA concludes 

that the most effective and efficient use 

of agency resources to protect healthcare 

workers from occupational exposure to 

COVID–19, as well as a host of other 

infectious diseases, is to focus its 

resources on the completion of an 

Infectious Diseases rulemaking for 

healthcare rather than a disease-specific 

standard. 

In addition, even if OSHA were to 

finalize a separate COVID–19 standard 

at this time, the agency would need to 

conduct an additional review and 

possibly supplement the record again 

before it could issue a final rule to 

ensure the rule reflects the most current 

science. For example, guidance from the 

Centers for Disease Control and 

Prevention and other experts has 

changed since OSHA submitted its draft 

rule to OMB. Moreover, focusing on a 

separate COVID–19 standard would 

likely consume agency staff time and 

other agency resources in a way that 

would inhibit the promulgation of a 

more broadly protective Infectious 

Diseases healthcare standard. For these 

independently sufficient reasons, OSHA 

is terminating this rulemaking. In sum, 

the agency will have a greater impact at 

this time by adopting a standard that 

would provide protections to healthcare 

workers from occupational exposure to 

many different infectious diseases, 

including COVID–19 and future 

variants. 

List of Subjects in 29 CFR Part 1910 

COVID–19, Disease, Health facilities, 

Health, Health care, Incorporation by 

reference, Occupational health and 

safety, Public health, Quarantine, 

Reporting and recordkeeping 

requirements, Respirators, SARS–CoV– 

2, Telework, Vaccines, Viruses. 

Authority and Signature 

Douglas L. Parker, Assistant Secretary 

of Labor for Occupational Safety and 

Health, authorized the preparation of 

this document under the authority 

granted by sections 4, 6, and 8 of the 

Occupational Safety and Health Act of 

1970 (29 U.S.C. 653, 655, 657); 5 U.S.C. 

553, Secretary of Labor’s Order No. 8– 

2020 (85 FR 58393), and 29 CFR part 

1911. 

Signed at Washington, DC. 

Douglas L. Parker, 

Assistant Secretary of Labor for Occupational 

Safety and Health. 

[FR Doc. 2025–00632 Filed 1–13–25; 11:15 am] 

BILLING CODE 4510–26–P 

DEPARTMENT OF LABOR 

Employee Benefits Security 

Administration 

29 CFR Part 2550 

[Application No. D–11799] 

RIN 1210–ZA23 

Prohibited Transaction Exemption 

(PTE) 2002–51 To Permit Certain 

Transactions Identified in the 

Voluntary Fiduciary Correction 

Program 

AGENCY: Employee Benefits Security 

Administration, Labor. 

ACTION: Exemption amendment. 

SUMMARY: This document amends 

Prohibited Transaction Exemption 

2002–51, an exemption for certain 

transactions identified in the 

Department of Labor’s Voluntary 

Fiduciary Correction Program (VFC 

Program or Program). The VFC Program 

is designed to encourage correction of 

fiduciary breaches and compliance with 

the law by permitting persons to avoid 

potential Department of Labor civil 

enforcement actions and civil penalties 

if they voluntarily correct eligible 

transactions in a manner that meets the 

requirements of the Program. PTE 2002– 

51 is a related class exemption that 

allows excise tax relief from excise taxes 

imposed by the Internal Revenue Code 

of 1986, as amended, for certain eligible 

transactions corrected pursuant to the 

VFC Program. This amendment to PTE 

2002–51 is being finalized in connection 

with the Department’s amendment and 

restatement of the VFC Program, 

published elsewhere in this issue of the 

Federal Register (2025 VFC Program). 

These amendments simplify and expand 

the VFC Program and exemptive relief 

to make the Program and exemption 

easier to use and more useful for 

employers and others who wish to avail 

themselves of the relief provided. The 

amendment to PTE 2002–51 affects 

plans, participants and beneficiaries of 

such plans, and certain other persons 

engaging in such transactions. 

DATES: This amendment will be in effect 

on March 17, 2025. 

FOR FURTHER INFORMATION CONTACT: 

Emily Harris, Office of Exemption 

Determinations, Employee Benefits 

Security Administration, U.S. 

Department of Labor, telephone number 

(202) 693–8540. Brian J. Buyniski or 

Yolanda Wartenberg, Office of 

Regulations and Interpretations, 

Employee Benefits Security 

Administration (EBSA), (202) 693–8500, 

for questions regarding the VFC Program 

amendments. James Butikofer, Office of 

Research and Analysis, EBSA, (202) 

693–8410, for questions regarding the 

regulatory impact analysis. (These are 

not toll-free numbers.) 

For general questions regarding the 

VFC Program: contact Dawn MiatechPlaska, Office of Enforcement, EBSA, 

(202) 693–8691. For questions regarding 

specific applications and selfcorrections under the VFC Program: 

contact the appropriate EBSA Regional 

Office listed in appendix C to the 2025 

VFC Program. (These are not toll-free 

numbers.) 

Customer Service Information: 

Individuals interested in obtaining 

information from the Department 

concerning the Employee Retirement 

Income Security Act of 1974 (ERISA) 

and employee benefit plans may call the 

Employee Benefits Security 

Administration’s Toll-Free Hotline, at 

1–866–444–EBSA (3272) or visit the 

Department’s website (www.dol.gov/ 

ebsa). 

SUPPLEMENTARY INFORMATION: 

Background 

History of the VFC Program and Class 

Exemption 

The VFC Program gives plans and 

fiduciaries a ready means to correct 

violations of ERISA, without the 

transaction costs and burden associated 


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