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Federal Register / Vol. 86, No. 59 / Tuesday, March 30, 2021 / Rules and Regulations
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existence of fifty states by definition means a patchwork of 50 state retail regulatory structures, but that goes with the territory in our constitutional structure and is entirely consistent with the Federal Power Acts basic division of federal and state authority. This panoply of diverse state policies is exactly what Justice Brandeis celebrated when he recognized states as laboratories of democracy.6
6. Unfortunately this order is a missed opportunity. It could have been a constructive move in the development and deployment of behind-the-meter DERs. For at least the next several years the regime set up should have been made fully opt out for all load-serving utilities, including state-regulated, municipals and co-operatives, which this Commission clearly has the authority to do.7 Providing such flexibility to the states and other RERRAs would allow them to manage the deployment of behind-the-meter DERs in ways necessary to meet their own unique challenges.
7. In addition, at a time when there has been discussion about how to incentivize states to require or allow their utilities to enter RTOs/ISOs, I note that if the cost of entering an RTO/ISO
is forfeiting a big chunk of the states authority to balance protecting its consumers with the costs of new technology deployments and associated grid upgrades, the incentive for states to approve RTO membership just took a nosedive in value with the approval of this order. Combined with the NOI
obviously designed to remove or severely restrict the current opt-out provisions in Order Nos. 719 and 719
A on todays agenda, these two orders may not only deter states currently outside RTOs from participation, but may well cause states in RTOs/ISOs to reconsider whether their consumers interests are best served by continued participation.
8. Let me be clear: Encouraging the development of DERs is a good thing;
eviscerating the states historic authority in the name of encouraging DER
6 New State Ice Co. v. Liebman, 52 S. Ct. 371, 38687 1932 Brandeis, J. dissenting.
7 The Commission recognizes in todays order that even if it possesses jurisdiction, it may provide opt-outs and opt-ins to the RERRAs. Order at P 34
in addressing the small utility opt-in, the Commission noted that a RERRA that elects not to opt in under either Order No. 719 or Order No.
2222 does not intrude on the Commissions exclusive authority over practices that directly affect wholesale rates because the Commission chose to provide such an opt-in and expressly codified this opt-in in the Commissions regulations. footnote omitted. To my point: Even if the Commission believes it has exclusive jurisdiction, the Commission has the discretion to provide an opt-out or an opt-in. See id.

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development is not. On the contrary, it is the states and other local authorities that are far better positioned than FERC
to manage successfully the development and deployment of DERs in ways that serve reliability needs, that protect consumers from inflated costs, and that are far more sustainable in the long run.
For these reasons, I respectfully dissent.
Mark C. Christie, Commissioner.
FR Doc. 202106089 Filed 32921; 8:45 am BILLING CODE 671701P

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 1
TD 9944
RIN 1545BP42

Credit for Carbon Oxide Sequestration;
Correction Internal Revenue Service IRS, Treasury.
ACTION: Final rule; correction.
AGENCY:

This document contains corrections to the final regulations Treasury Decision 9944 that were published in the Federal Register on Friday, January 15, 2021. The final regulations provide guidance of the Internal Revenue Code.
DATES: These corrections are effective on March 30, 2021 and are applicable on January 15, 2021.
FOR FURTHER INFORMATION CONTACT:
Maggie Stehn at 202 3176853 not a toll-free number.
SUPPLEMENTARY INFORMATION:
SUMMARY:

Background The final regulations TD 9944 that are the subject of this correction are issued under section 45Q of the Internal Revenue Code.
Need for Correction As published on January 15, 2021, the final regulations TD 9944 contain errors that needs to be corrected.
Correction of Publication Accordingly, the final regulations TD
9944, that are the subject of FR Doc.
202100302, published on January 15, 2021 86 FR 4728, are corrected to read as follows:
1. On page 4731, the third column, the third through fifth lines of the first paragraph, the language have existing contracts that were signed before the

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date these final regulations are published in the Federal Register is corrected to read have existing contracts that were entered into before January 13, 2021,.
2. On page 4738, the first column, the eighteenth line from the top of the of the first full paragraph, the language began. Factors indicating that multiple is corrected to read began.
Commenters suggested that the final regulations provide that factors indicating that multiple.
3. On page 4738, the first column, the twenty-first line from the top of the of the first full paragraph, the language of a single project include, but are not is corrected to read of a single project should include, but should not be.
4. On page 4742, the second column through the third column, the last partial sentence of the block quote, delete the language A commenter requested the definition of tertiary injectant in 1.45Q2h6 of the.
5. On page 4742, the third column, the first line from the top of the column, the language proposed regulations be revised because is corrected to read A
commentator requested the definition or tertiary injectant in 1.45Q2h6 of the proposed regulations be revised because .
6. On page 4745, the first column, the seventh through tenth lines of the last full paragraph, the language 14040:2006 and ISO 14044:2006. In addition, Taxpayers must use the NETLs CO2 Utilization Guidance Toolkit, including the guidance and is corrected to read 14040:2006 and ISO
14044:2006..
7. On page 4745, the second column, lines one and two from the top of the column, delete the language data available on DOEs website at https
www.netl.doe.gov/LCA/CO2U..
8. On page 4759, the third column, the twenty-ninth through thirty-first lines from the top of the column, the language Treasury decision will take effect on the date of filing for public inspection in the Federal Register. is corrected to read Treasury decision will take effect on January 13, 2021.
Crystal Pemberton, Senior Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.
FR Doc. 202105156 Filed 32921; 8:45 am BILLING CODE 483001P

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