Federal Register / Vol. 86, No. 173 / Friday, September 10, 2021 / Proposed Rules 50687 

Reauthorization Act (Pub. L. 108–176), 

which established a joint planning and 

development office in the FAA to 

manage the work related to the Next 

Generation Air Transportation System 

(NextGen). Today, NextGen is an 

ongoing FAA-led modernization of the 

nation’s air transportation system to 

make flying safer, more efficient, and 

more predictable. 

In support of the NextGen efforts to 

improve the safety and efficiency of the 

NAS, the Las Vegas Metroplex Project 

recently established a new RNAV route, 

Q–174, to serve the Las Vegas Terminal 

Area arrivals in conjunction with new 

standard terminal arrival routes. There 

are two existing airways, Q–162 and Q– 

166, which had been utilized for the 

same purpose as Q–174, but no longer 

provide the necessary connectivity to 

the new procedures. The FAA proposes 

to revoke RNAV routes Q–162 and Q– 

166, since these routes no longer serve 

a purpose in the NAS. 

The Proposal 

The FAA is proposing an amendment 

to 14 CFR part 71 to revoke RNAV 

routes Q–162 and Q–166 due to the 

establishment of RNAV route Q–174 

that provides better connectivity to the 

new Las Vegas Terminal Arrival routes. 

The proposed changes are outlined 

below. 

Q–162: Q–162 currently navigates 

between the NTELL, CA waypoint (WP) 

and the MYCAL, NV WP. The FAA 

proposes to revoke the route in its 

entirety. 

Q–166: Q–166 currently navigates 

between the VIKSN, CA WP and the 

BIKKR, CA WP. The FAA proposes to 

revoke the route in its entirety. 

United States Area Navigation routes 

are published in paragraph 2006 of FAA 

Order 7400.11E dated July 21, 2020 and 

effective September 15, 2020, which is 

incorporated by reference in 14 CFR 

71.1. The RNAV routes listed in this 

document would be published 

subsequently in the Order. 

FAA Order 7400.11, Airspace 

Designations and Reporting Points, is 

published yearly and effective on 

September 15. 

Regulatory Notices and Analyses 

The FAA has determined that this 

proposed regulation only involves an 

established body of technical 

regulations for which frequent and 

routine amendments are necessary to 

keep them operationally current. It, 

therefore: (1) Is not a ‘‘significant 

regulatory action’’ under Executive 

Order 12866; (2) is not a ‘‘significant 

rule’’ under Department of 

Transportation (DOT) Regulatory 

Policies and Procedures (44 FR 11034; 

February 26, 1979); and (3) does not 

warrant preparation of a regulatory 

evaluation as the anticipated impact is 

so minimal. Since this is a routine 

matter that will only affect air traffic 

procedures and air navigation, it is 

certified that this proposed rule, when 

promulgated, will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

Environmental Review 

This proposal will be subject to an 

environmental analysis in accordance 

with FAA Order 1050.1F, 

‘‘Environmental Impacts: Policies and 

Procedures’’ prior to any FAA final 

regulatory action. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

The Proposed Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

proposes to amend 14 CFR part 71 as 

follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for part 71 

continues to read as follows: 

Authority: 49 U.S.C. 106(f), 106(g); 40103, 

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of FAA Order 7400.11E, 

Airspace Designations and Reporting 

Points, dated July 21, 2020, and 

effective September 15, 2020, is 

amended as follows: 

Paragraph 2006 United States Area 

Navigation Routes. 

* * * * * 

Q–162 NTELL, CA TO MYCAL, NV 

[Remove] 

* * * * * 

Q–166 VIKSN, CA TO BIKKR, CA 

[Remove] 

* * * * * 

Issued in Washington, DC, on August 3, 

2021. 

George Gonzalez, 

Acting Manager, Rules and Regulations 

Group. 

[FR Doc. 2021–19512 Filed 9–9–21; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 31 

[REG–109077–21] 

RIN 1545–BQ08 

Recapture of Excess Employment Tax 

Credits Under the American Relief Plan 

Act of 2021 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations. 

SUMMARY: In the Rules and Regulations 

section of this issue of the Federal 

Register, the IRS is issuing temporary 

regulations pursuant to the regulatory 

authority granted under sections 3131, 

3132, and 3134 of the Internal Revenue 

Code, added by sections 9641 and 9651 

of the American Rescue Plan Act of 

2021, to prescribe regulations as may be 

necessary for recapturing the benefit of 

the employment tax credits provided 

under these sections when necessary 

and to prevent the avoidance of the 

purposes of the limitations under these 

sections. These proposed regulations 

affect businesses and tax-exempt 

organizations, as well as certain 

governmental entities, that claim the 

paid sick leave credit and the paid 

family leave credit under sections 3131 

and 3132, respectively, and that claim 

the employee retention credit under 

section 3134. The text of those 

temporary regulations serves as the text 

of these proposed regulations. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by November 9, 2021. 

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–109077–21) 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 

available to process public comments 

that are submitted on paper through the 

mail. Until further notice, any 

comments submitted on paper will be 

considered to the extent practicable. 

The Department of the Treasury 

(Treasury Department) and the IRS will 

publish for public availability any 

comment submitted electronically, and 

to the extent practicable on paper, to its 


jbell on DSKJLSW7X2PROD with PROPOSALS
50688 Federal Register / Vol. 86, No. 173 / Friday, September 10, 2021 / Proposed Rules 

public docket. Send paper submissions 

to: CC:PA:LPD:PR (REG–109077–21), 

room 5203, Internal Revenue Service, 

PO Box 7604, Ben Franklin Station, 

Washington, DC 20044. 

Requests for a public hearing must be 

submitted as prescribed in the 

Comments and Requests for a Public 

Hearing section. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

NaLee Park at (202) 317–6879; 

concerning submissions of comments 

and/or requests for a public hearing, 

Regina Johnson at (202) 317–5177 (not 

toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provisions 

Temporary regulations in the Rules 

and Regulations section of this issue of 

the Federal Register amend the 

Employment Taxes and Collection of 

Income at the Source Regulations (26 

CFR part 31) under sections 3131, 3132, 

and 3134 of the Internal Revenue Code 

(Code) pursuant to the regulatory 

authority granted under these sections 

to prescribe regulations as may be 

necessary for recapturing the benefit of 

the employment tax credits provided 

under these sections when necessary 

and to prevent the avoidance of the 

purposes of the limitations under these 

sections. Consistent with this authority, 

these proposed regulations authorize the 

assessment of erroneous refunds of the 

credits paid under sections 3131, 3132 

(including any increases in those credits 

under section 3133), and 3134. The text 

of those temporary regulations also 

serves as the text of these proposed 

regulations. The preamble to the 

temporary regulations explains the 

amendments. 

Special Analyses 

The Office of Management and 

Budget’s Office of Information and 

Regulatory Analysis has determined that 

these regulations are not significant and 

not subject to review under section 6(b) 

of Executive Order 12866. 

Pursuant to the Regulatory Flexibility 

Act (5 U.S.C. chapter 6), the Secretary 

certifies that these proposed regulations 

will not have a significant economic 

impact on a substantial number of small 

entities because these proposed 

regulations impose no compliance 

burden on any business entities, 

including small entities. Although these 

proposed regulations will apply to all 

employers eligible for the credits under 

sections 3131, 3132, and 3134, 

including small businesses and taxexempt organizations with fewer than 

500 employees as well as certain 

governmental employers, and therefore 

are likely to affect a substantial number 

of small entities, the economic impact 

will not be significant. These proposed 

regulations do not affect the employer’s 

employment tax reporting or the 

necessary information to substantiate 

entitlement to the credits. Rather, these 

proposed regulations merely implement 

the statutory authority granted under 

sections 3131(g), 3132 (g), 3134(j), and 

3134(m) that authorize the Service to 

assess, reconcile, and recapture any 

portion of the credits erroneously paid 

or refunded in excess of the actual 

amount allowed as if those amounts 

were taxes imposed under section 

3111(b) (the Hospital Insurance tax 

(Medicare tax)), and so much of the 

taxes imposed under section 3221(a) 

(the Railroad Retirement Tax Act Tier 1 

tax) as are attributable to the rate in 

effect under section 3111(b), as 

applicable, subject to assessment and 

administrative collection procedures. 

Notwithstanding this certification, the 

Treasury Department and the IRS invite 

comments on any impact these 

regulations would have on small 

entities. 

Pursuant to section 7805(f), this 

notice of proposed rulemaking has been 

submitted to the Chief Counsel of the 

Office of Advocacy of the Small 

Business Administration for comment 

on its impact on small business. 

Comments and Requests for Public 

Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

comments that are timely submitted to 

the IRS as prescribed in the preamble 

under the ADDRESSES section. The 

Treasury Department and the IRS 

request comments on all aspects of these 

proposed regulations. Any electronic 

comments submitted, and to the extent 

practicable any paper comments 

submitted, will be made available at 

www.regulations.gov or upon request. 

A public hearing will be scheduled if 

requested in writing by any person who 

timely submits electronic or written 

comments. Requests for a hearing are 

strongly encouraged to be submitted 

electronically. If a public hearing is 

scheduled, notice of the date and time 

for the public hearing will be published 

in the Federal Register. Announcement 

2020–4, 2020–17 IRB 1, provides that 

until further notice, public hearings 

conducted by the IRS will be held 

telephonically. Any telephonic hearing 

will be made accessible to people with 

disabilities. 

Statement of Availability of IRS 

Documents 

IRS notices and other guidance cited 

in this preamble are published in the 

Internal Revenue Bulletin (or 

Cumulative Bulletin) and are available 

from the Superintendent of Documents, 

U.S. Government Publishing Office, 

Washington, DC 20402, or by visiting 

the IRS website at http://www.irs.gov. 

Drafting Information 

The principal author of these 

regulations is NaLee Park, Office of the 

Associate Chief Counsel (Employee 

Benefits, Exempt Organizations, and 

Employment Taxes). However, other 

personnel from the Treasury 

Department and the IRS participated in 

the development of these regulations. 

List of Subjects in 26 CFR Part 31 

Employment taxes, Income taxes, 

Penalties, Pensions, Railroad retirement, 

Reporting and recordkeeping 

requirements, Social security, 

Unemployment compensation. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 31 is 

proposed to be amended as follows: 

PART 31—EMPLOYMENT TAXES AND 

COLLECTION OF INCOME TAX AT 

SOURCE 

■ Paragraph 1. The authority citation 

for part 31 is amended by adding entries 

for §§ 31.3131–1, 31.3132–1, and 

31.3134–1 in numerical order to read in 

part as follows: 

Authority: 26 U.S.C. 7805. 

* * * * * 

Section 31.3131–1 also issued under 26 

U.S.C. 3131(g). 

Section 31.3132–1 also issued under 26 

U.S.C. 3132(g). 

Section 31.3134–1 also issued under 26 

U.S.C. 3134(m)(3). 

* * * * * 

■ Par. 2. Section 31.3131–1 is added to 

read as follows: 

§ 31.3131–1 Recapture of credits. 

[The text of proposed § 31.3131–1 is 

the same as the text of § 31.3131–1T 

published elsewhere in this issue of the 

Federal Register]. 

■ Par. 3. Section 31.3132–1 is added to 

read as follows: 

§ 31.3132–1 Recapture of credits. 

[The text of proposed § 31.3132–1 is 

the same as the text of § 31.3132–1T 

published elsewhere in this issue of the 

Federal Register]. 

■ Par. 4. Section 31.3134–1 is added to 

read as follows: 


jbell on DSKJLSW7X2PROD with PROPOSALS
Federal Register / Vol. 86, No. 173 / Friday, September 10, 2021 / Proposed Rules 50689 

§ 31.3134–1 Recapture of credits. 

[The text of proposed § 31.3134–1 is 

the same as the text of § 31.3134–1T 

published elsewhere in this issue of the 

Federal Register]. 

Douglas W. O’Donnell, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2021–19523 Filed 9–8–21; 4:15 pm] 

BILLING CODE 4830–01–P 

GENERAL SERVICES 

ADMINISTRATION 

48 CFR Parts 501, 502, 511, 539, 552, 

and 570 

[GSAR Case 2016–G511; Docket No. 2021– 

0018; Sequence No. 1] 

RIN 3090–AJ84 

General Services Acquisition 

Regulation (GSAR); GSAR Case 2016– 

G511, Contract Requirements for GSA 

Information Systems 

AGENCY: Office of Acquisition Policy, 

General Services Administration (GSA). 

ACTION: Proposed rule. 

SUMMARY: GSA is proposing to amend 

the General Services Administration 

Acquisition Regulation (GSAR) to 

streamline and update requirements for 

contracts that involve GSA information 

systems. The revision of GSA’s 

cybersecurity and other information 

technology requirements will lead to the 

elimination of a duplicative and 

outdated provision and clause from the 

GSAR. The proposed rule will replace 

the outdated text with existing policies 

of the GSA Office of the Chief 

Information Officer (OCIO) and provide 

centralized guidance to ensure 

consistent application across the 

organization. The updated GSA policy 

will align cybersecurity requirements 

based on the items being procured by 

ensuring contract requirements are 

coordinated with GSA’s Chief 

Information Security Officer. 

DATES: Interested parties should submit 

written comments to the Regulatory 

Secretariat at one of the addresses 

shown below on or before November 9, 

2021 to be considered in the formation 

of the final rule. 

ADDRESSES: Submit comments in 

response to GSAR case 2016–G511 to: 

Regulations.gov: http://

www.regulations.gov. Submit comments 

via the Federal eRulemaking portal by 

searching for ‘‘GSAR Case 2016–G511’’. 

Select the link ‘‘Comment Now’’ that 

corresponds with GSAR Case 2016– 

G511. Follow the instructions provided 

at the ‘‘Comment Now’’ screen. Please 

include your name, company name (if 

any), and ‘‘GSAR Case 2016–G511’’ on 

your attached document. If your 

comment cannot be submitted using 

https://www.regulations.gov, call or 

email the points of contact in the FOR

FURTHER INFORMATION CONTACT section of 

this document for alternate instructions. 

Instructions: Please submit comments 

only and cite GSAR Case 2016–G511 in 

all correspondence related to this case. 

Comments received generally will be 

posted without change to https://

www.regulations.gov, including any 

personal and/or business confidential 

information provided. To confirm 

receipt of your comment(s), please 

check https://www.regulations.gov 

approximately two-to-three days after 

submission to verify posting. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Johnnie McDowell, Procurement 

Analyst, at 202–718–6112 or 

gsarpolicy@gsa.gov, for clarification of 

content. For information pertaining to 

status or publication schedules, contact 

the Regulatory Secretariat Division at 

202–501–4755 or gsaregsec@gsa.gov. 

Please cite GSAR Case 2016–G511. 

SUPPLEMENTARY INFORMATION: 

I. Background 

GSA’s cybersecurity requirements 

mandate that contractors protect the 

confidentiality, integrity, and 

availability of unclassified GSA 

information and information systems 

from cybersecurity vulnerabilities and 

threats. This rule will require 

contracting officers to incorporate 

applicable GSA cybersecurity 

requirements within the statement of 

work to ensure compliance with Federal 

cybersecurity requirements and 

implement best practices for preventing 

cyber incidents. These GSA 

requirements mandate applicable 

controls and standards (e.g., U.S. 

National Institute of Standards and 

Technology, U.S. National Archives and 

Records Administration Controlled 

Unclassified Information standards). 

In general, the proposed changes are 

necessary to bring long-standing GSA 

information system practices into the 

GSAR, consolidating policy into one 

area. Because of that consolidation, 

contractors may need less time and 

fewer resources to read and understand 

all the requirements relevant to their 

contract. 

GSA is proposing to amend the GSAR 

to revise sections of GSAR part 511, 

Describing Agency Needs, part 539, 

Acquisition Information Technology, 

and other related parts; to maintain 

consistency with the Federal 

Acquisition Regulation (FAR); and to 

incorporate and consolidate existing 

cybersecurity and other information 

technology requirements previously 

implemented through various Office of 

the Chief Information Officer (OCIO) or 

agency policies. 

II. Authority for This Rulemaking 

Title 40 of the United States Code 

(U.S.C.) Section 121 authorizes GSA to 

issue regulations, including the GSAR, 

to control the relationship between GSA 

and contractors. 

III. Discussion and Analysis 

The proposed rule changes fall into 

three categories: (1) Streamlining 

existing agency information technology 

(IT) security policies previously issued 

through the OCIO into one consolidated 

cybersecurity requirements policy titled 

CIO IT Security Procedural Guide 09– 

48: Security and Privacy Requirements 

for IT Acquisition Efforts; (2) 

consolidating existing agency nonsecurity IT policies previously issued 

through the OCIO into one streamlined 

requirements policy titled CIO 12–2018: 

IT Policy Requirements Guide; and (3) 

eliminating the GSAR provision 

552.239–70, Information Technology 

Security Plan and Security 

Authorization, and GSAR clause 

552.239–71, Security Requirements for 

Unclassified Information Technology 

Resources. The changes to the GSAR 

included in this proposed rule are 

summarized below: 

1. Streamlining IT Security Policies Into 

CIO IT Security Procedural Guide 09– 

48: Security and Privacy Requirements 

for IT Acquisition Efforts 

GSA’s internal information systems 

policies will be incorporated into 

subpart 511.171, Requirements for GSA 

Information Systems, requiring GSA 

contracting officers to: 

• Incorporate the applicable sections 

or complete version of the CIO IT 

Security Procedural Guide 09–48: 

Security and Privacy Requirements for 

IT Acquisition Efforts, and CIO 12–2018, 

IT Policy Requirements Guide, into GSA 

solicitations (i.e., Statement of Work, or 

equivalent); and 

• Coordinate with the GSA OCIO for 

applicable procurements. 

The new guidance will also establish 

a waiver process for cases where it is 

not effective from a cost or timing 

standpoint or where it is unreasonably 

burdensome. 

The streamlining of the policy into 

subpart 511.171 will also replace the 

general instruction found in GSAR 

511.102, Security of Information Data, 

with more detailed instruction, and 


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