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Federal Register / Vol. 86, No. 45 / Wednesday, March 10, 2021 / Rules and Regulations was not reviewed by OMB. The Office of Information and Regulatory Affairs OIRA has designated this rule not as a major rule under the Congressional Review Act 5 U.S.C. 801 et seq..
Paperwork Reduction Act In accordance with the requirements of the Paperwork Reduction Act PRA, an agency may not conduct or sponsor, and a respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget OMB control number. The information collection requirements contained in this final rule have been approved by the OMB under the Paperwork Reduction Act of 1995 44 U.S.C. 3501
3520 and assigned OMB control number 25020253.
Unfunded Mandates Reform Act Title II of the Unfunded Mandates Reform Act of 1995 2 U.S.C. 1531
1538 establishes requirements for Federal agencies to assess the effects of their regulatory actions on state, local, and tribal governments, and the private sector. This rule will not impose any Federal mandates on any state, local, or tribal government or the private sector within the meaning of the Unfunded Mandates Reform Act of 1995.
Environmental Review A Finding of No Significant Impact with respect to the environment was made prior to publication of the proposed rule, in accordance with HUD
regulations at 24 CFR part 50, which implement section 1022C of the National Environmental Policy Act of 1969 42 U.S.C. 43322C. The Finding of No Significant Impact remains applicable, and is available for public inspection between the hours of 8 a.m. and 5 p.m. weekdays in the Regulations Division, Office of General Counsel, Room 10276, Department of Housing and Urban Development, 451
Seventh Street SW, Washington, DC
204100500. The Finding of No Significant Impact will also be available for review in the docket for this rule on Regulations.gov.
Regulatory Flexibility Act The Regulatory Flexibility Act RFA
5 U.S.C. 601 et seq. generally requires an agency to conduct a regulatory flexibility analysis of any rule subject to notice and comment rulemaking requirements, unless the agency certifies that the rule will not have a significant economic impact on a substantial number of small entities. HUD has determined that this final rule imposes no additional requirements, and does
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not have a significant economic impact, on a substantial number of small entities. Of the 222 firms primarily engaged in manufacturing manufactured homes, under the NAICS definition NAICS 32991, approximately 35
produce manufactured homes subject to HUDs Manufactured Home Construction and Safety Standards. Of these firms, 31 are considered to be small businesses based on the U.S.
Small Business Administrations threshold of 1,250 employees or less.
The final rule applies to all the manufacturers and thus would affect a substantial number of small entities.
However, this final rule provides all manufacturers, including small manufacturers, more time to implement revisions to the Construction and Safety Standards contained in HUDs January 12, 2021 final rule, but does not itself update or amend the Standards. As a result, this rule does not place any additional costs on any manufactured home manufacturers subject to the January 12, 2021, final rule.
Accordingly, the undersigned certifies that this rule would not have a significant economic impact on a substantial number of small entities.
Executive Order 13132, Federalism Executive Order 13132 entitled Federalism prohibits, to the extent practicable and permitted by law, an agency from promulgating a regulation that has federalism implications and either imposes substantial direct compliance costs on state and local governments and is not required by statute, or preempts state law, unless the relevant requirements of section 6 of the Executive order are met. This rule does not have federalism implications and does not impose substantial direct compliance costs on state and local governments or preempt state law within the meaning of the Executive order.
Authority: 15 U.S.C. 2697, 28 U.S.C. 2461
note, 42 U.S.C. 3535d, 5403, 5404, 5424.
Susan A. Betts, Deputy Assistant Secretary for Finance and Budget, Office of HousingFederal Housing Administration.
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DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 1
TD 9936
RIN 1545BO59

Guidance on Passive Foreign Investment Companies; Correction Internal Revenue Service IRS, Treasury.
ACTION: Correcting amendments.
AGENCY:

This document contains corrections to the final regulations Treasury Decision 9936, that were published in the Federal Register on Friday, January 15, 2021. The final regulations regarding the determination of whether a foreign corporation is treated as a passive foreign investment company PFIC for purposes of the Internal Revenue Code Code, and the application and scope of certain rules that determine whether a United States person that indirectly holds stock in a PFIC is treated as a shareholder of the PFIC.
DATES: These corrections are effective on March 10, 2021 and applicable on or after January 15, 2021.
FOR FURTHER INFORMATION CONTACT:
Concerning the regulations 1.12910
and 1.12911, 1.12970 through 1.1297
2, 1.12980, 1.12982, and 1.12984, Christina G. Daniels at 202 3176934;
concerning the regulations 1.12974
and 1.12976, Josephine Firehock at 202 3174932 not toll-free numbers.
SUPPLEMENTARY INFORMATION:
SUMMARY:

Background The final regulations TD 9936 that are the subject of this correction are issued under sections 1297 and 1298 of the Internal Revenue Code.
Need for Correction As published on January 15, 2021 86
FR 4516, the final regulations TD
9936 contain errors that need to be corrected.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
PART 1INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:

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