United States Government Publishing Office
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Regulatory Information
2014_register
executive
2014-03-22
article
Removal of the Qualified Payment Card Agent Program
Proposed Rules
D09002ee1bdc6693c
D09002ee1bdc66b7e
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains proposed regulations that will remove regulations relating to information reporting and backup withholding for the Qualified Payment Card Agent (QPCA) Program. This document also amends regulations to remove references to the QPCA Program and withdraws proposed regulations relating to the QPCA Program. Enactment of the payment card and third party network reporting requirements in the Housing Assistance Tax Act of 2008 made the QPCA Program obsolete. Because no payors have applied to be designated as a QPCA (and no payors have been designated as a QPCA), no taxpayers will be affected by these proposed regulations.
79 FR 15926
https://www.govinfo.gov/app/details/FR-2014-03-24/2014-06209
2014-06209
fr24mr14-6
RIN 1545-BG53
4830-01-P
REG-163195-05
https://www.govinfo.gov/app/details/FR-2014-03-24/2014-06209
https://www.govinfo.gov/content/pkg/FR-2014-03-24/html/2014-06209.htm
https://www.govinfo.gov/content/pkg/FR-2014-03-24/pdf/2014-06209.pdf
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3 p.
15926
15928
79 FR 15926
Code of Federal Regulations
Title 26 Part 301
26 CFR Part 301
Code of Federal Regulations
Title 26 Part 31
26 CFR Part 31
Regulation Identification Number 1545-BG53
RIN 1545-BG53
Removal of the Qualified Payment Card Agent Program; Federal Register Vol. 79, Issue
PRORULE
2014-06209
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2014-06-23
REG-163195-05
4830-01-P
2014-06209
Withdrawal of notice of proposed rulemaking and notice of proposed rulemaking.
This document contains proposed regulations that will remove regulations relating to information reporting and backup withholding for the Qualified Payment Card Agent (QPCA) Program. This document also amends regulations to remove references to the QPCA Program and withdraws proposed regulations relating to the QPCA Program. Enactment of the payment card and third party network reporting requirements in the Housing Assistance Tax Act of 2008 made the QPCA Program obsolete. Because no payors have applied to be designated as a QPCA (and no payors have been designated as a QPCA), no taxpayers will be affected by these proposed regulations.
Comments and requests for a public hearing must be received by June 23, 2014.
Concerning the proposed regulations, Michael Hara, (202) 317-5413; concerning the submission of comments and requests for a public hearing, Oluwafunmilayo Taylor, (202) 317-6901 (not toll-free calls).
Estate Taxes
Excise Taxes
Gift Taxes
Employment Taxes
Income Taxes
Penalties
Pensions
Railroad Retirement
Reporting and Recordkeeping Requirements
Social Security
Unemployment Compensation
Qualified Payment Card Agent Program Removals
,
www.regulations.gov
Federal Register
Vol. 79, no. 56
Office of the Federal Register, National Archives and Records Administration
2014-03-24
continuing
daily
deposited
born digital
274 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2014-03-24
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0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr24mr14
https://www.govinfo.gov/app/details/FR-2014-03-24
https://www.govinfo.gov/content/pkg/FR-2014-03-24/pdf/FR-2014-03-24.pdf
https://www.govinfo.gov/content/pkg/FR-2014-03-24/xml/FR-2014-03-24.xml
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2014-03-22
2023-04-29
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FR-2014-03-24
79
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