{"description":"Documents matching 'proposed federal plan requires owner'","count":10000,"total_pages":50,"next_page_url":"https://www.federalregister.gov/api/v1/documents?conditions%5Bterm%5D=proposed+federal+plan+requires+owner&format=json&page=2","results":[{"title":"Required Use by Foreign Applicants and Patent Owners of a Patent Practitioner","type":"Proposed Rule","abstract":"The United States Patent and Trademark Office (USPTO or Office) is proposing to amend the Rules of Practice in Patent Cases to require patent applicants and patent owners whose domicile is not located within the United States (U.S.) or its territories (hereinafter foreign applicants/inventors and patent owners) to be represented by a registered patent practitioner. A requirement that foreign applicants/ inventors and patent owners be represented by a registered patent practitioner would bring the United States in line with most other countries that require that such parties be represented by a licensed or registered person of that country. Additionally, this requirement would increase efficiency and enable the USPTO to more effectively use available mechanisms to enforce compliance by all foreign applicants/ inventors and patent owners with U.S. statutory and regulatory requirements in patent matters, and enhance the USPTO's ability to respond to false certifications, misrepresentations, and fraud.","document_number":"2025-23917","html_url":"https://www.federalregister.gov/documents/2025/12/29/2025-23917/required-use-by-foreign-applicants-and-patent-owners-of-a-patent-practitioner","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-12-29/pdf/2025-23917.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-23917.pdf?1766497523","publication_date":"2025-12-29","agencies":[{"raw_name":"DEPARTMENT OF COMMERCE","name":"Commerce Department","id":54,"url":"https://www.federalregister.gov/agencies/commerce-department","json_url":"https://www.federalregister.gov/api/v1/agencies/54","parent_id":null,"slug":"commerce-department"},{"raw_name":"United States Patent and Trademark Office","name":"Patent and Trademark Office","id":402,"url":"https://www.federalregister.gov/agencies/patent-and-trademark-office","json_url":"https://www.federalregister.gov/api/v1/agencies/402","parent_id":54,"slug":"patent-and-trademark-office"}],"excerpts":"registered patent practitioner, as defined in <span class=\"match\">proposed</span> 37 CFR 1.32(a)(1). A description of the <span class=\"match\">proposed</span> rule and the one alternative follows. \n \n <span class=\"match\">Proposed</span> Rule: \n Under the <span class=\"match\">proposed</span> rule, the USPTO <span class=\"match\">proposes</span> to <span class=\"match\">require</span> that foreign applicants/inventors and patent <span class=\"match\">owners</span> be represented by a registered patent practitioner, as defined in <span class=\"match\">proposed</span> 37 CFR 1.32(a)(1). An applicant must be represented by a registered patent practitioner if at least one of the parties identified as the applicant or patent <span class=\"match\">owner</span> has a domicile that is not located within the"},{"title":"Required Use by Foreign Applicants and Patent Owners of a Patent Practitioner","type":"Rule","abstract":"The United States Patent and Trademark Office (USPTO or Office) is amending the Rules of Practice in Patent Cases to require patent applicants and patent owners whose domicile is not located within the United States (U.S.) or its territories (hereinafter foreign applicants/inventors and patent owners) to be represented by a registered patent practitioner. A requirement that foreign applicants/ inventors and patent owners be represented by a registered patent practitioner will bring the U.S. in line with most other countries that require that such parties be represented by a licensed or registered person of that country. Additionally, this requirement will increase efficiency and enable the USPTO to more effectively use available mechanisms to enforce compliance by all foreign applicants/inventors and patent owners with U.S. statutory and regulatory requirements in patent matters, and enhance the USPTO's ability to respond to false certifications, misrepresentations, and fraud.","document_number":"2026-05564","html_url":"https://www.federalregister.gov/documents/2026/03/20/2026-05564/required-use-by-foreign-applicants-and-patent-owners-of-a-patent-practitioner","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-20/pdf/2026-05564.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-05564.pdf?1773924326","publication_date":"2026-03-20","agencies":[{"raw_name":"DEPARTMENT OF COMMERCE","name":"Commerce Department","id":54,"url":"https://www.federalregister.gov/agencies/commerce-department","json_url":"https://www.federalregister.gov/api/v1/agencies/54","parent_id":null,"slug":"commerce-department"},{"raw_name":"Patent and Trademark Office","name":"Patent and Trademark Office","id":402,"url":"https://www.federalregister.gov/agencies/patent-and-trademark-office","json_url":"https://www.federalregister.gov/api/v1/agencies/402","parent_id":54,"slug":"patent-and-trademark-office"}],"excerpts":" Almost all IP Offices <span class=\"match\">require</span> foreign applicants/inventors and patent <span class=\"match\">owners</span> to be represented by a person licensed or registered in that country. The USPTO is implementing a similar requirement. <span class=\"match\">Requiring</span> foreign applicants/inventors and patent <span class=\"match\">owners</span> to be represented by a registered patent practitioner helps to harmonize patent filing practice across IP Offices. \n B. Increase Efficiency \n \n The USPTO utilizes significant resources assisting \n pro se \n inventors. <span class=\"match\">Requiring</span> foreign applicants/inventors and patent <span class=\"match\">owners</span> to use registered patent"},{"title":"Proposed Collection of Information: Application For Disposition of Retirement Plan and/or Individual Retirement Bonds Without Administration of Deceased Owner's Estate","type":"Notice","abstract":"The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently the Bureau of the Fiscal Service within the Department of the Treasury is soliciting comments concerning the Application for Disposition of Retirement Plan and/or Individual Retirement Bonds Without Administration of Deceased Owner's Estate.","document_number":"2025-12356","html_url":"https://www.federalregister.gov/documents/2025/07/02/2025-12356/proposed-collection-of-information-application-for-disposition-of-retirement-plan-andor-individual","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-07-02/pdf/2025-12356.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-12356.pdf?1751373916","publication_date":"2025-07-02","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"BUREAU OF THE FISCAL SERVICE","name":"Bureau of the Fiscal Service","id":196,"url":"https://www.federalregister.gov/agencies/bureau-of-the-fiscal-service","json_url":"https://www.federalregister.gov/api/v1/agencies/196","parent_id":497,"slug":"bureau-of-the-fiscal-service"}],"excerpts":"reduce paperwork and respondent burden, invites the general public and other <span class=\"match\">Federal</span> agencies to take this opportunity to comment on <span class=\"match\">proposed</span> and/or continuing information collections, as <span class=\"match\">required</span> by the Paperwork Reduction Act of 1995. Currently the Bureau of the Fiscal Service within the Department of the Treasury is soliciting comments concerning the Application for Disposition of Retirement <span class=\"match\">Plan</span> and/or Individual Retirement Bonds Without Administration of Deceased <span class=\"match\">Owner's</span> Estate. \n \n \n DATES: \n Written comments should be received on or before September"},{"title":"Information Collection; National Woodland Owner Survey","type":"Notice","abstract":"In accordance with the Paperwork Reduction Act of 1995, the Forest Service is seeking comments from all interested individuals and organizations on the extension (with revisions) of a currently approved information collection, National Woodland Owner Survey.","document_number":"2026-07102","html_url":"https://www.federalregister.gov/documents/2026/04/13/2026-07102/information-collection-national-woodland-owner-survey","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-13/pdf/2026-07102.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07102.pdf?1775825119","publication_date":"2026-04-13","agencies":[{"raw_name":"DEPARTMENT OF AGRICULTURE","name":"Agriculture Department","id":12,"url":"https://www.federalregister.gov/agencies/agriculture-department","json_url":"https://www.federalregister.gov/api/v1/agencies/12","parent_id":null,"slug":"agriculture-department"},{"raw_name":"Forest Service","name":"Forest Service","id":209,"url":"https://www.federalregister.gov/agencies/forest-service","json_url":"https://www.federalregister.gov/api/v1/agencies/209","parent_id":12,"slug":"forest-service"}],"excerpts":"attitudes and behaviors of the <span class=\"match\">owners</span> and managers of the forestland is critical for understanding the current and future state of the Nation's forests. The Forest Service conducts the National Woodland <span class=\"match\">Owner</span> Survey (NWOS) to increase our understanding of:\n \n • Who owns and manages the forestland of the United States, \n • Why they own/manage it, \n • How they have used it, and \n • How they intend to use it. \n This information is used by policy analysts, foresters, educators, and researchers to facilitate the <span class=\"match\">planning</span> and implementation of forest policies"},{"title":"US SFR Owner, LLC; Kemmerer Power Station, Unit 1; Final Environmental Impact Statement","type":"Notice","abstract":"The U.S. Nuclear Regulatory Commission (NRC), in cooperation with the U.S. Department of Energy (DOE), is issuing a final environmental impact statement (EIS), NUREG-2268, \"Environmental Impact Statement for the Construction Permit Application for Kemmerer Power Station, Unit 1: Final Report.\" The NRC is issuing this final EIS as part of its review of the application submitted by TerraPower, LLC (TerraPower) on behalf of US SFR Owner, LLC (USO), a wholly owned subsidiary of TerraPower, for a construction permit (CP) for a Natrium advanced reactor at a site in Lincoln County, Wyoming, designated as Kemmerer Power Station, Unit 1 (Kemmerer Unit 1). USO plans to build and operate Kemmerer Unit 1 to demonstrate the Natrium advanced reactor while ultimately replacing electricity generation capacity in the PacifiCorp service area following planned retirement of existing coal-fired facilities. The final EIS evaluates the environmental impacts of the proposed action of issuing a CP that would allow the construction of Kemmerer Unit 1, as well as the environmental impacts of alternatives to the proposed action.","document_number":"2025-19648","html_url":"https://www.federalregister.gov/documents/2025/10/23/2025-19648/us-sfr-owner-llc-kemmerer-power-station-unit-1-final-environmental-impact-statement","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-10-23/pdf/2025-19648.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-19648.pdf?1761137107","publication_date":"2025-10-23","agencies":[{"raw_name":"NUCLEAR REGULATORY COMMISSION","name":"Nuclear Regulatory Commission","id":383,"url":"https://www.federalregister.gov/agencies/nuclear-regulatory-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/383","parent_id":null,"slug":"nuclear-regulatory-commission"}],"excerpts":"of US SFR <span class=\"match\">Owner</span>, LLC (USO), a wholly owned subsidiary of TerraPower, for a construction permit (CP) for a Natrium advanced reactor at a site in Lincoln County, Wyoming, designated as Kemmerer Power Station, Unit 1 (Kemmerer Unit 1). USO <span class=\"match\">plans</span> to build and operate Kemmerer Unit 1 to demonstrate the Natrium advanced reactor while ultimately replacing electricity generation capacity in the PacifiCorp service area following <span class=\"match\">planned</span> retirement of existing coal-fired facilities. The final EIS evaluates the environmental impacts of the <span class=\"match\">proposed</span> action of"},{"title":"Air Plan Approval; Michigan and Minnesota; Revision to Taconite Federal Implementation Plan","type":"Rule","abstract":"The Environmental Protection Agency (EPA) is finalizing nitrogen oxide (NO<INF>X</INF>) and/or sulfur dioxide (SO<INF>2</INF>) limits for the indurating furnaces at five taconite facilities in accordance with the procedures set forth in the Federal Implementation Plan (FIP) addressing the requirement for best available retrofit technology (BART) at taconite facilities. EPA is also modifying the Upper Predictive Limit (UPL) equations used to establish NO<INF>X</INF> and SO<INF>2</INF> emission limits under the FIP. Finally, the EPA is revising reporting provisions to require reports be submitted to the EPA electronically. The EPA is finalizing these actions pursuant to Clean Air Act (CAA) sections 110 and 169A.","document_number":"2025-24207","html_url":"https://www.federalregister.gov/documents/2026/01/02/2025-24207/air-plan-approval-michigan-and-minnesota-revision-to-taconite-federal-implementation-plan","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-01-02/pdf/2025-24207.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-24207.pdf?1767188717","publication_date":"2026-01-02","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"“each applicable implementation <span class=\"match\">plan</span>” and expressly <span class=\"match\">requires</span> that States (or, in the case of a FIP, the Administrator) “includ[e]” BART for “each” eligible source.\n \n \n \n 11 \n  \n See \n Docket EPA-R05-OAR-2022-0974.\n \n \n \n Response: \n The EPA disagrees that this action <span class=\"match\">requires</span> new BART analyses. As the Conservation Groups note, CAA section 169A(b)(2)(A) <span class=\"match\">requires</span> “each applicable implementation <span class=\"match\">plan</span>” to include requirements to install and operate BART. While the CAA does not define the applicable implementation <span class=\"match\">plans</span>, the RHR does. Under the RHR at"},{"title":"US SFR Owner, LLC; Kemmerer Power Station, Unit 1; Draft Environmental Impact Statement","type":"Notice","abstract":"The U.S. Nuclear Regulatory Commission (NRC), in cooperation with the U.S. Department of Energy (DOE), is issuing for public comment a draft Environmental Impact Statement (EIS). The draft EIS is in response to an application submitted by TerraPower, LLC (TerraPower) on behalf of US SFR Owner, LLC (USO), a wholly owned subsidiary of TerraPower, for a construction permit (CP) for a Natrium advanced reactor at a site in Lincoln County, Wyoming, designated as Kemmerer Power Station, Unit 1 (Kemmerer Unit 1). USO plans to build and operate Kemmerer Unit 1 to demonstrate the Natrium advanced reactor while ultimately replacing electricity generation capacity in the PacifiCorp service area following planned retirement of existing coal-fired facilities. The draft EIS evaluates the environmental impacts of the proposed action of issuing a CP that would allow the construction of Kemmerer Unit 1, as well as the environmental impacts of the following alternatives to the proposed action: (1) the no-action alternative (i.e., denying the CP application) and (2) building the proposed Natrium advanced reactor at a different location.","document_number":"2025-11307","html_url":"https://www.federalregister.gov/documents/2025/06/20/2025-11307/us-sfr-owner-llc-kemmerer-power-station-unit-1-draft-environmental-impact-statement","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-06-20/pdf/2025-11307.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-11307.pdf?1750250714","publication_date":"2025-06-20","agencies":[{"raw_name":"NUCLEAR REGULATORY COMMISSION","name":"Nuclear Regulatory Commission","id":383,"url":"https://www.federalregister.gov/agencies/nuclear-regulatory-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/383","parent_id":null,"slug":"nuclear-regulatory-commission"}],"excerpts":"of US SFR <span class=\"match\">Owner</span>, LLC (USO), a wholly owned subsidiary of TerraPower, for a construction permit (CP) for a Natrium advanced reactor at a site in Lincoln County, Wyoming, designated as Kemmerer Power Station, Unit 1 (Kemmerer Unit 1). USO <span class=\"match\">plans</span> to build and operate Kemmerer Unit 1 to demonstrate the Natrium advanced reactor while ultimately replacing electricity generation capacity in the PacifiCorp service area following <span class=\"match\">planned</span> retirement of existing coal-fired facilities. The draft EIS evaluates the environmental impacts of the <span class=\"match\">proposed</span> action of"},{"title":"Federal Plan Requirements for Other Solid Waste Incineration Units That Commenced Construction on or Before August 31, 2020, and Have Not Been Modified or Reconstructed After August 29, 2025","type":"Proposed Rule","abstract":"The U.S. Environmental Protection Agency (EPA) is proposing a Federal plan to implement the revised emission guidelines for existing other solid waste incineration (OSWI) units. The EPA promulgated emission guidelines for existing OSWI units in 2005 and revised the emission guidelines on June 30, 2025. If a State or Tribe with existing OSWI units subject to the 2025 revised OSWI emission guidelines does not submit an approvable plan by June 30, 2027, the EPA will develop, implement, and enforce a Federal plan for existing OSWI units located in that State or area of Indian Country. This action proposes a Federal plan to implement the 2025 revised OSWI units emission guidelines for existing OSWI units located in States and on Tribal lands without effective State or Tribal plans by the effective date of this Federal plan.","document_number":"2026-13485","html_url":"https://www.federalregister.gov/documents/2026/07/02/2026-13485/federal-plan-requirements-for-other-solid-waste-incineration-units-that-commenced-construction-on-or","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-07-02/pdf/2026-13485.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-13485.pdf?1782909929","publication_date":"2026-07-02","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"the <span class=\"match\">Federal</span> <span class=\"match\">plan</span> apply to me? \n \n \n The <span class=\"match\">proposed</span> <span class=\"match\">Federal</span> <span class=\"match\">plan</span> will apply to the <span class=\"match\">owner</span> or operator of an existing OSWI unit that was constructed on or before August 31, 2020, have not been modified or reconstructed after August 29, 2025, and that is not subject to an approved and effective State <span class=\"match\">plan</span> as of the effective date of the final <span class=\"match\">Federal</span> <span class=\"match\">plan</span> notice.\n 19 \n \n The <span class=\"match\">Federal</span> <span class=\"match\">plan</span> would apply to the OSWI unit until the EPA approves a State or Tribal <span class=\"match\">plan</span> that regulates the OSWI unit and that <span class=\"match\">plan</span> becomes effective.\n 20 \n \n While the <span class=\"match\">Federal</span> plan"},{"title":"Air Plan Approval; Minnesota; Revision to Taconite Federal Implementation Plan","type":"Rule","abstract":"The U.S. Environmental Protection Agency (EPA) is revising the Original 2013 Federal Implementation Plan (FIP) by finalizing nitrogen oxide (NO<INF>X</INF>) emission limits for the indurating furnace at United States Steel's (U.S. Steel) Keetac taconite facility (Keetac) in Keewatin, Minnesota to satisfy the requirement for best available retrofit technology (BART) at taconite facilities. The EPA is finalizing the following NO<INF>X</INF> BART emission limits for the Keetac Grate Kiln indurating furnace, with compliance to be determined on a rolling 720-hour average: 3.4 pounds (lbs) of NO<INF>X</INF> per million British Thermal Unit (MMBtu) when firing exclusively natural gas, which will become enforceable beginning three years after promulgation of a final rule; and 2.0 lbs NO<INF>X</INF>/MMBtu when firing any fuel or combination of fuels other than exclusively natural gas, which will become enforceable five years after promulgation of a final rule, unless before that date the EPA promulgates a modified limit. The final rule allows Keetac, within a period of 52 months from the effective date of the final rule, the option to seek a potential adjustment of the cofiring emission limit, not to exceed 2.5 lbs NO<INF>X</INF>/MMBtu as a 720-hour rolling average, based on collection of continuous emission monitoring system (CEMS) data after installation of the NO<INF>X</INF> reduction technology.","document_number":"2026-11432","html_url":"https://www.federalregister.gov/documents/2026/06/08/2026-11432/air-plan-approval-minnesota-revision-to-taconite-federal-implementation-plan","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-08/pdf/2026-11432.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-11432.pdf?1780663515","publication_date":"2026-06-08","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"The Conservation Groups contend that the EPA's <span class=\"match\">proposed</span> action did not mention that the Agency already <span class=\"match\">proposed</span> revising the Keetac emission limits in a prior <span class=\"match\">proposed</span> rulemaking. The Conservation Groups claim that EPA must clarify the relationship between the Agency's prior proposal and this one.\n \n \n Response: \n The EPA disagrees with the Conservation Groups' assertion that the EPA previously <span class=\"match\">proposed</span> to revise the NO\n X \n emission limits for Keetac. Rather, on December 4, 2024, the EPA <span class=\"match\">proposed</span> a rule which set forth reporting and recordkeeping"},{"title":"Agency Information Collection Activities; Proposed Information Collection Request; Comment Request; Federal Implementation Plans Under the Clean Air Act for Indian Reservations in Idaho, Oregon and Washington","type":"Notice","abstract":"The Environmental Protection Agency (EPA) is planning to submit an information collection request (ICR), Proposed Information Collection Request; Comment Request; Federal Implementation Plans under the Clean Air Act for Indian Reservations in Idaho, Oregon and Washington (EPA ICR Number 2020.09, OMB Control Number 2060-0558) to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act. Before doing so, the EPA is soliciting public comments on specific aspects of the proposed information collection as described in this document. This is a proposed extension of the current ICR, which is currently approved through November 30, 2026. This document allows 60 days for public comments.","document_number":"2026-11198","html_url":"https://www.federalregister.gov/documents/2026/06/04/2026-11198/agency-information-collection-activities-proposed-information-collection-request-comment-request","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-04/pdf/2026-11198.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-11198.pdf?1780490721","publication_date":"2026-06-04","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"Environmental Protection Agency (EPA) is <span class=\"match\">planning</span> to submit an information collection request (ICR), <span class=\"match\">Proposed</span> Information Collection Request; Comment Request; <span class=\"match\">Federal</span> Implementation <span class=\"match\">Plans</span> under the Clean Air Act for Indian Reservations in Idaho, Oregon and Washington (EPA ICR Number 2020.09, OMB Control Number 2060-0558) to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act. Before doing so, the EPA is soliciting public comments on specific aspects of the <span class=\"match\">proposed</span> information collection as described"},{"title":"Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner","type":"Proposed Rule","abstract":"This document contains proposed regulations relating to the determination of taxable income or loss and foreign currency gain or loss with respect to a qualified business unit. The proposed regulations include an election that is intended to reduce the compliance burden of accounting for certain disregarded transactions between a qualified business unit and its owner. This document also includes a request for comments relating to the treatment of partnerships and controlled foreign corporations.","document_number":"2024-28371","html_url":"https://www.federalregister.gov/documents/2024/12/11/2024-28371/accounting-for-disregarded-transactions-between-a-qualified-business-unit-and-its-owner","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-11/pdf/2024-28371.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-28371.pdf?1733838314","publication_date":"2024-12-11","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"currency transferred and the basis of the other assets transferred (taking into account the total gross amount of both the transfers from the section 987 QBU to the <span class=\"match\">owner</span> or another eligible QBU of the <span class=\"match\">owner</span> and \n \n the transfers from the <span class=\"match\">owner</span> or another eligible QBU of the <span class=\"match\">owner</span> to the section 987 QBU). For this purpose, amounts transferred from the <span class=\"match\">owner</span> (or another eligible QBU of the <span class=\"match\">owner</span>) to the section 987 QBU are translated into the section 987 QBU's functional currency at the yearly average exchange rate.\n \n \n (iii) \n Short taxable year. \n For"},{"title":"Air Plan Revisions; Arizona; Maricopa County Air Quality Department; New Source Review; Emission Reduction Credits","type":"Proposed Rule","abstract":"The Environmental Protection Agency (EPA) is proposing to approve a revision to the Maricopa County Air Quality Department (MCAQD or \"Department\") portion of the Arizona State Implementation Plan (SIP). This revision establishes a federally enforceable program allowing fleet owners/operators to generate emission reduction credits (ERCs) by either retrofitting or replacing existing fleet vehicles with lower emitting vehicles while meeting other Clean Air Act (CAA or \"Act\") requirements. These ERCs are intended for use as offsets for major stationary sources under the Department's Nonattainment New Source Review (NNSR) program. We are proposing to approve a local rule to allow for the generation of ERCs through voluntary on-road mobile source emission reductions under the CAA. We are taking comments on this proposal and plan to follow with a final action.","document_number":"2026-07405","html_url":"https://www.federalregister.gov/documents/2026/04/16/2026-07405/air-plan-revisions-arizona-maricopa-county-air-quality-department-new-source-review-emission","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-16/pdf/2026-07405.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07405.pdf?1776257119","publication_date":"2026-04-16","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"the CAA, the Administrator is <span class=\"match\">required</span> to approve a SIP submission that complies with the provisions of the Act and applicable <span class=\"match\">federal</span> regulations. 42 U.S.C. 7410(k); 40 CFR 52.02(a). Thus, in reviewing SIP submissions, the EPA's role is to approve state choices, provided that they meet the criteria of the CAA. Accordingly, this <span class=\"match\">proposed</span> action merely <span class=\"match\">proposes</span> to approve state law as meeting <span class=\"match\">federal</span> requirements and does not impose additional requirements beyond those imposed by state law. For that reason, this <span class=\"match\">proposed</span> action: \n • Is not a significant"},{"title":"Required Minimum Distributions+","type":"Proposed Rule","abstract":"This document sets forth proposed regulations that would provide guidance relating to required minimum distributions from qualified plans; section 403(b) annuity contracts, custodial accounts, and retirement income accounts; individual retirement accounts and annuities; and eligible deferred compensation plans under section 457. These proposed regulations would affect administrators of, and participants in, those plans; owners of individual retirement accounts and annuities; employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts; and beneficiaries of those plans, contracts, accounts, and annuities. This document also provides notice of a public hearing.","document_number":"2024-14543","html_url":"https://www.federalregister.gov/documents/2024/07/19/2024-14543/required-minimum-distributions","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14543.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-14543.pdf?1721306712","publication_date":"2024-07-19","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"ACTION: \n Notice of <span class=\"match\">proposed</span> rulemaking and notice of public hearing. \n \n \n SUMMARY: \n This document sets forth <span class=\"match\">proposed</span> regulations that would provide guidance relating to <span class=\"match\">required</span> minimum distributions from qualified <span class=\"match\">plans</span>; section 403(b) annuity contracts, custodial accounts, and retirement income accounts; individual retirement accounts and annuities; and eligible deferred compensation <span class=\"match\">plans</span> under section 457. These <span class=\"match\">proposed</span> regulations would affect administrators of, and participants in, those <span class=\"match\">plans</span>; <span class=\"match\">owners</span> of individual retirement accounts"},{"title":"Required Minimum Distributions","type":"Rule","abstract":"This document sets forth final regulations relating to required minimum distributions from qualified plans; section 403(b) annuity contracts, custodial accounts, and retirement income accounts; individual retirement accounts and annuities; and certain eligible deferred compensation plans. These regulations affect administrators of, and participants in, those plans; owners of individual retirement accounts and annuities; employees for whom amounts are contributed to section 403(b) annuity contracts, custodial accounts, or retirement income accounts; and beneficiaries of those plans, contracts, accounts, and annuities.","document_number":"2024-14542","html_url":"https://www.federalregister.gov/documents/2024/07/19/2024-14542/required-minimum-distributions","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-14542.pdf?1721306712","publication_date":"2024-07-19","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"for purposes of applying section 401(a)(9)(H), an eligible retirement <span class=\"match\">plan</span> defined in section 402(c)(8)(B) (other than a defined benefit <span class=\"match\">plan</span> described in section 402(c)(8)(B)(iv) or (v) \n 1 \n \n or a qualified trust that is a part of a defined benefit <span class=\"match\">plan</span>) is treated as a defined contribution <span class=\"match\">plan</span>.\n \n \n \n 1 \n  The eligible retirement <span class=\"match\">plans</span> described in sections 402(c)(8)(B)(iv) and (v) are an annuity <span class=\"match\">plan</span> described in section 403(a) and an eligible deferred compensation <span class=\"match\">plan</span> described in section 457(b) that is maintained by an eligible employer"},{"title":"Air Plan Approval; Connecticut; State Implementation Plan Revisions Required by the 2015 Ozone NAAQS","type":"Rule","abstract":"The Environmental Protection Agency (EPA) is approving State Implementation Plan (SIP) revisions submitted by the State of Connecticut for the 2015 ozone National Ambient Air Quality Standard (NAAQS). These revisions certify the adequacy of the SIP to satisfy the nonattainment new source review permitting requirements of the Clean Air Act (CAA) for the reclassification of the Greater Connecticut area to moderate nonattainment for the 2015 ozone NAAQS, and certify the emission statement program satisfies CAA requirements for the initial nonattainment designations and the reclassification to moderate nonattainment for the 2015 ozone NAAQS. This action is being taken in accordance with the CAA.","document_number":"2025-06610","html_url":"https://www.federalregister.gov/documents/2025/04/22/2025-06610/air-plan-approval-connecticut-state-implementation-plan-revisions-required-by-the-2015-ozone-naaqs","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-04-22/pdf/2025-06610.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-06610.pdf?1745239507","publication_date":"2025-04-22","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"applicable regulations, or other authorities. As such, the comments do not <span class=\"match\">require</span> further response to finalize the action as <span class=\"match\">proposed</span>. \n III. Final Action \n EPA is approving Connecticut's SIP revisions pertaining to NNSR Certification and Emission Statement Certification. \n IV. Statutory and Executive Order Reviews \n Under the Clean Air Act, the Administrator is <span class=\"match\">required</span> to approve a SIP submission that complies with the provisions of the Clean Air Act and applicable <span class=\"match\">Federal</span> regulations. 42 U.S.C. 7410(k); 40 CFR 52.02(a). Thus, in reviewing SIP submissions"},{"title":"Atlantic Highly Migratory Species; Spatial Fisheries Management; Amendment 15 to the 2006 Consolidated Atlantic Highly Migratory Species Fishery Management Plan","type":"Rule","abstract":"This final rule implements Amendment 15 to the 2006 Consolidated Atlantic Highly Migratory Species Fishery Management Plan (HMS FMP) (Amendment 15). This final action modifies the timing of the Mid-Atlantic shark closed area, modifies the boundaries of the Charleston Bump and East Florida Coast closed areas to create low- and/ or high-bycatch-risk areas, and maintains the current boundaries and timing of the DeSoto Canyon closed area. This action also establishes a process to collect data from all the spatial management areas and review that data as needed and on a regular basis, while also renaming the closed areas to more closely reflect their intended uses. This rule does not implement a fleet-wide requirement for vessel owners to pay for electronic monitoring sampling costs as proposed but requires pelagic longline vessel owners to pay for the electronic monitoring sampling costs if their vessels choose to fish within the low-bycatch- risk areas of the Charleston Bump and East Florida Coast spatial management areas. This final action directly affects bottom and pelagic longline fishermen who hold Atlantic HMS fishing permits.","document_number":"2026-04256","html_url":"https://www.federalregister.gov/documents/2026/03/04/2026-04256/atlantic-highly-migratory-species-spatial-fisheries-management-amendment-15-to-the-2006-consolidated","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-04/pdf/2026-04256.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-04256.pdf?1772545518","publication_date":"2026-03-04","agencies":[{"raw_name":"DEPARTMENT OF COMMERCE","name":"Commerce Department","id":54,"url":"https://www.federalregister.gov/agencies/commerce-department","json_url":"https://www.federalregister.gov/api/v1/agencies/54","parent_id":null,"slug":"commerce-department"},{"raw_name":"National Oceanic and Atmospheric Administration","name":"National Oceanic and Atmospheric Administration","id":361,"url":"https://www.federalregister.gov/agencies/national-oceanic-and-atmospheric-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/361","parent_id":54,"slug":"national-oceanic-and-atmospheric-administration"}],"excerpts":"phase-in of sampling costs, the <span class=\"match\">proposed</span> rule included requirements for (1) the EM vendor application and approval process, (2) EM vendor requirements (including developing vessel monitoring <span class=\"match\">plans</span> in consultation with vessel <span class=\"match\">owners</span>), (3) vessel <span class=\"match\">owner</span> and operator requirements, and (4) modification of current IBQ Program's EM spatial/temporal requirements to <span class=\"match\">require</span> EM within EM Data Review Areas in order to operationalize the sampling <span class=\"match\">plan</span> design. Additionally, due to the <span class=\"match\">proposed</span> fleet-wide requirement for vessel <span class=\"match\">owners</span> to pay for EM sampling costs"},{"title":"Air Plan Approval; Michigan and Minnesota; Revision to Taconite Federal Implementation Plan","type":"Proposed Rule","abstract":"The Environmental Protection Agency (EPA) is proposing to finalize nitrogen oxide (NO<INF>X</INF>) and/or sulfur dioxide (SO<INF>2</INF>) limits for the indurating furnaces at five taconite facilities in accordance with the procedures set forth in the Federal implementation plan (FIP) addressing the requirement for best available retrofit technology (BART) at taconite facilities. EPA is also proposing to modify the Upper Predictive Limit (UPL) equations used to establish NO<INF>X</INF> and SO<INF>2</INF> emission limits under the FIP. Finally, EPA is proposing to revise reporting provisions to require reports to be submitted to EPA electronically. EPA is proposing these actions pursuant to sections 110 and 169A of the Clean Air Act (CAA).","document_number":"2024-27635","html_url":"https://www.federalregister.gov/documents/2024/12/04/2024-27635/air-plan-approval-michigan-and-minnesota-revision-to-taconite-federal-implementation-plan","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-04/pdf/2024-27635.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-27635.pdf?1733233518","publication_date":"2024-12-04","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"“mandatory Class I <span class=\"match\">Federal</span> areas.” Each mandatory Class I <span class=\"match\">Federal</span> area is the responsibility of a “<span class=\"match\">Federal</span> Land Manager.” 42 U.S.C. 7602(i). When we use the term “Class I area” in this action, we mean a “mandatory Class I <span class=\"match\">Federal</span> area.”\n \n \n \n Section 169A of the CAA directs states, or EPA if developing a FIP, to evaluate the use of retrofit controls at certain larger, often uncontrolled, older stationary sources to address visibility impacts from these sources. Specifically, section 169A(b)(2)(A) of the CAA <span class=\"match\">requires</span> that implementation <span class=\"match\">plans</span> contain such"},{"title":"Resolution Submissions Required for Covered Insured Depository Institutions","type":"Proposed Rule","abstract":"The FDIC is seeking comment on a proposal to revise its regulations that require resolution submissions by insured depository institutions (IDIs) with at least $50 billion in total assets. The proposed rule would modify the current rule by raising and automatically updating the dollar threshold that determines the scope of applicability; reducing the requirements regarding the content of resolution submissions provided to the FDIC, with a focus on information that most directly supports the FDIC's resolution readiness in the event of material distress and failure of a covered IDI; and standardizing content requirements for covered IDIs. The proposed rule would also eliminate the FDIC's credibility assessment of submissions provided by IDIs, as well as expectations for capabilities testing under the current rule.","document_number":"2026-13191","html_url":"https://www.federalregister.gov/documents/2026/06/30/2026-13191/resolution-submissions-required-for-covered-insured-depository-institutions","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-30/pdf/2026-13191.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-13191.pdf?1782737120","publication_date":"2026-06-30","agencies":[{"raw_name":"FEDERAL DEPOSIT INSURANCE CORPORATION","name":"Federal Deposit Insurance Corporation","id":164,"url":"https://www.federalregister.gov/agencies/federal-deposit-insurance-corporation","json_url":"https://www.federalregister.gov/api/v1/agencies/164","parent_id":null,"slug":"federal-deposit-insurance-corporation"}],"excerpts":"current regulation “Resolution <span class=\"match\">Plans</span> <span class=\"match\">Required</span> for Insured Depository Institutions with $100 Billion or More in Total Assets; Informational Filings <span class=\"match\">Required</span> for Insured Depository Institutions with At Least $50 Billion but Less Than $100 Billion in Total Assets,” \n 1 \n \n issued in 2024 (current rule), <span class=\"match\">requires</span> insured depository institutions (IDIs) with total assets of at least $100 billion to submit comprehensive resolution <span class=\"match\">plans</span> to support the FDIC's ability to undertake an efficient and effective resolution under the <span class=\"match\">Federal</span> Deposit Insurance Act of"},{"title":"Perchloroethylene (PCE) and Carbon Tetrachloride (CTC); Regulation Under the Toxic Substances Control Act (TSCA); Compliance Date Extensions","type":"Proposed Rule","abstract":"The Environmental Protection Agency (EPA or Agency) is proposing to extend certain compliance dates applicable to certain entities subject to the regulation of perchloroethylene (PCE) and carbon tetrachloride (CTC) under the Toxic Substances Control Act (TSCA). EPA is proposing to extend certain Workplace Chemical Protection Program (WCPP) compliance dates for non-federal owners and operators to match the compliance dates for federal agencies and their contractors. For both PCE and CTC, this proposal would extend the compliance date for initial monitoring for inhalation exposure to June 21, 2027, and extend the compliance date to meet the existing chemical exposure limit (ECEL), establish a regulated area, provide any required respiratory personal protective equipment (PPE), and establish a respiratory PPE program to September 20, 2027. For PCE, EPA is also proposing to extend the compliance date for non-federal entities to establish and implement an exposure control plan to December 20, 2027.","document_number":"2026-05977","html_url":"https://www.federalregister.gov/documents/2026/03/27/2026-05977/perchloroethylene-pce-and-carbon-tetrachloride-ctc-regulation-under-the-toxic-substances-control-act","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-27/pdf/2026-05977.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-05977.pdf?1774529113","publication_date":"2026-03-27","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"dates that are as soon as practicable, EPA is <span class=\"match\">proposing</span> to extend the initial monitoring compliance deadline for non-<span class=\"match\">federal</span> entities to match the current deadline for <span class=\"match\">federal</span> entities. EPA is <span class=\"match\">proposing</span> to similarly extend the subsequent deadlines for non-<span class=\"match\">federal</span> entities to meet the ECEL, establish a regulated area, provide any <span class=\"match\">required</span> respiratory PPE, and establish a respiratory PPE program, to match the current deadline for <span class=\"match\">federal</span> entities. If finalized as <span class=\"match\">proposed</span>, this would <span class=\"match\">require</span> non-<span class=\"match\">federal</span> entities to conduct initial compliance monitoring"},{"title":"Clean Water Act Hazardous Substance Facility Response Plans; Amendment Reconsideration","type":"Proposed Rule","abstract":"The U.S. Environmental Protection Agency (EPA or Agency) is publishing an advance notice of proposed rulemaking to seek feedback on reconsidering Clean Water Act Hazardous Substance Facility Response Plans regulations that were published in the Federal Register on March 28, 2024. This advanced notice of proposed rulemaking seeks feedback on potential amendments to address implementation challenges and clarify requirements from the 2024 final rule. Any resulting proposed amendments will align with Administration priorities and would prioritize opportunities to address regulatory burden while maintaining planning requirements to protect human health and the environment when responding to Clean Water Act Hazardous Substance worst case discharges.","document_number":"2026-03220","html_url":"https://www.federalregister.gov/documents/2026/02/18/2026-03220/clean-water-act-hazardous-substance-facility-response-plans-amendment-reconsideration","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-02-18/pdf/2026-03220.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-03220.pdf?1771335928","publication_date":"2026-02-18","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"Advanced notice of <span class=\"match\">proposed</span> rulemaking. \n \n \n SUMMARY: \n \n The U.S. Environmental Protection Agency (EPA or Agency) is publishing an advance notice of <span class=\"match\">proposed</span> rulemaking to seek feedback on reconsidering Clean Water Act Hazardous Substance Facility Response <span class=\"match\">Plans</span> regulations that were published in the \n <span class=\"match\">Federal</span> Register \n on March 28, 2024. This advanced notice of <span class=\"match\">proposed</span> rulemaking seeks feedback on potential amendments to address implementation challenges and clarify requirements from the 2024 final rule. Any resulting <span class=\"match\">proposed</span> amendments will"}]}