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Federal Register / Vol. 86, No. 173 / Friday, September 10, 2021 / Rules and Regulations cabin or adjoining property owners dock, pier, boathouse, or boatwells.

Monolithic frame means the supporting floor structure of a floating cabin that is constructed as one rigid component. It specifically excludes any attached structures, such as decks and platforms, regardless of when they were connected or how they are connected e.g., pins, hinges, bolts, ropes.
New floating cabin means a floating cabin that was not located or moored on the Tennessee River System as of December 16, 2016.

Rebuilding means replacement of all or a significant portion of an approved obstruction to the same configuration, total footprint, and dimensions length, width, and height of the obstruction or enclosed or open space as the approved plans, standards, and conditions of the section 26a permit.

Structural modification means any alteration to the dimensions length, width, and height of the obstruction or enclosed or open space, footprint, or approved plans of a structure.

Allen A. Clare, Vice President, River and Resources Stewardship.
FR Doc. 202119098 Filed 9921; 8:45 am BILLING CODE 812008P

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 31
TD 9953
RIN 1545BQ09

Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021
Internal Revenue Service IRS, Treasury.
ACTION: Temporary regulations.
AGENCY:

This document sets forth temporary regulations under sections 3131, 3132, and 3134 of the Internal Revenue Code Code, added by sections 9641 and 9651 of the American Rescue Plan Act of 2021. These temporary regulations authorize the assessment of any erroneous refund of the tax credits paid under sections 3131, 3132
including any increases in those credits under section 3133, and 3134 of the Code. The text of these temporary regulations also serves as the text of the
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SUMMARY:

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proposed regulations REG10907721
set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.
DATES:
Effective date: These temporary regulations are effective on September 10, 2021.
Applicability date: For date of applicability, see 31.31311T, 31.31321T, and 31.31341T of these temporary regulations.
FOR FURTHER INFORMATION CONTACT:
Concerning these temporary regulations, NaLee Park at 2023176798.
SUPPLEMENTARY INFORMATION:
Background The Families First Coronavirus Response Act Families First Act, Public Law 116127, 134 Stat. 178
March 18, 2020, the Coronavirus Aid, Relief, and Economic Security Act CARES Act, Public Law 116136, 134
Stat. 281 March 27, 2020, the COVIDrelated Tax Relief Act of 2020 Tax Relief Act, enacted as Subtitle B of Title II of Division N of the Consolidated Appropriations Act, 2021, Public Law 116260, 134 Stat.1182 December 27, 2020, the Taxpayer Certainty and Disaster Relief Tax Act of 2020 Relief Act, enacted as Division EE of the Consolidated Appropriations Act, 2021, and the American Rescue Plan Act of 2021 the ARP, Public Law 1172, 135
Stat. 4 March 11, 2021, provide relief to taxpayers from economic hardships resulting from the Coronavirus Disease 2019 COVID19. As described below, this relief includes employment tax credits for certain wages paid by employers.
I. Paid Sick and Family Leave Credits The Emergency Paid Sick Leave Act EPSLA and the Emergency Family and Medical Leave Expansion Act EFMLEA, enacted as Divisions E and C of the Families First Act, respectively, generally required employers with fewer than 500 employees to provide paid leave due to certain circumstances related to COVID19. Sections 7001 and 7003 of the Families First Act generally provided that non-governmental employers subject to the paid leave requirements under EPSLA and EFMLEA were entitled to fully refundable tax credits to cover the wages paid for leave taken for those periods of time during which employees are unable to work or telework for specified reasons related to COVID19, plus allocable qualified health plan expenses.
Although the requirement to provide employees with paid leave under
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EPSLA and EFMLEA expired December 31, 2020, the tax credits for qualified leave wages paid for periods of leave taken beginning on April 1, 2020, and ending on December 31, 2020, were extended by the Tax Relief Act through March 31, 2021, for paid leave that would have satisfied the requirements of EPSLA and EFMLEA.
The ARP added sections 3131 through 3133 of the Code, which extend the refundable tax credits for paid leave to non-governmental employers with fewer than 500 employees, and certain governmental entities 1 without regard to the number of employees, that provide paid sick and family leave for specified reasons related to COVID19
with respect to periods of leave beginning on April 1, 2021, through September 30, 2021. The paid sick leave credit and the paid family leave credit collectively, paid sick and family leave credits under sections 3131
through 3133 are available to eligible employers that provide employees with paid leave that would have satisfied the requirements of EPSLA and EFMLEA, with certain modifications made pursuant to the ARP.
Under section 3131, a credit is available to eligible employers who pay qualified sick leave wages to an employee for up to 80 hours leave provided during the period beginning April 1, 2021, and ending September 30, 2021, if the employee is unable to work or telework because the employee:
1 Is subject to a Federal, State, or local quarantine or isolation order related to COVID19;
2 has been advised by a health care provider to self-quarantine due to concerns related to COVID19;
3 is experiencing symptoms of COVID19 and seeking a medical diagnosis, is seeking or awaiting the results of a diagnostic test for, or a medical diagnosis of, COVID19 and the employee has been exposed to COVID
19 or the employees employer has requested the test or diagnosis, or the employee is obtaining immunization related to COVID19 or recovering from any injury, disability, illness, or condition related to the immunization;
4 is caring for an individual who is subject to a Federal, State, or local quarantine or isolation order related to COVID19, or has been advised by a 1 Section 9641 of the ARP added sections 3131f5 and 3132f5 to the Code, which extend paid sick and family leave credits to certain governmental employers without regard to the number of employees. However, the credits are not allowed for the government of the United States, or any agency or instrumentality of the United States government, except for an organization described in section 501c1 of the Code and exempt from tax under section 501a of the Code.

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