Guidance on Tax-Exempt Refunding Bonds; Hearing

• Citation: 91 FR 33129
• Published date: 03 June 2026
• FR Document: 2026-11102
• Pages: 33129-33130
• Section: Proposed rules
• Issuer: Treasury Department,Internal Revenue Service

33129

Federal Register / Vol. 91, No. 106 / Wednesday, June 3, 2026 / Proposed Rules

(h) Required Actions

At the next engine shop visit after the

effective date of this AD, remove from service

any affected main fuel pump having a part

number identified in table 1 to paragraph (c)

of this AD that does not meet the definition

of a part eligible for installation in paragraph

(g)(2) of this AD, and replace with a part

eligible for installation.

(i) Alternative Methods of Compliance

(AMOCs)

(1) The Manager, AIR–520 Continued

Operational Safety Branch, FAA, has the

authority to approve AMOCs for this AD, if

requested using the procedures found in 14

CFR 39.19. In accordance with 14 CFR 39.19,

send your request to your principal inspector

or local Flight Standards District Office, as

appropriate. If sending information directly

to the manager of the AIR–520 Continued

Operational Safety Branch, send it to the

attention of the person identified in

paragraph (j) of this AD and email to:

AMOC@faa.gov.

(2) Before using any approved AMOC,

notify your appropriate principal inspector,

or lacking a principal inspector, the manager

of the local flight standards district office/

certificate holding district office.

(j) Additional Information

(1) For more information about this AD,

contact Itanza Young, Aviation Safety

Engineer, FAA, 2200 South 216th Street, Des

Moines, WA 98198; phone: (206) 482–6306;

email: itanza.n.young@faa.gov.

(2) For material identified in this AD that

is not incorporated by reference, contact

General Electric Company, 1 Neumann Way,

Cincinnati, OH 45215; phone: (513) 552–

3272; email: aviation.fleetsupport@ge.com;

website: geaviation.com/support.

(k) Material Incorporated by Reference

None.

Issued on May 29, 2026.

Brian Knaup,

Acting Deputy Director, Integrated Certificate

Management Division, Aircraft Certification

Service.

[FR Doc. 2026–11085 Filed 6–2–26; 8:45 am]

BILLING CODE 4910–13–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG–117298–21]

RIN 1545–BQ20

Guidance on Tax-Exempt Refunding

Bonds; Hearing

AGENCY

: Internal Revenue Service (IRS),

Treasury.

ACTION

: Notice of proposed rulemaking;

notice of hearing.

SUMMARY

: This document contains

proposed regulations that would update

certain arbitrage rules and definitions

applicable to tax-exempt and other tax-

advantaged bonds by clarifying the time

and manner for requesting refunds of

overpayment of rebate to the United

States, the special transition rule for

transferred proceeds, the limitation on

allocations to expenditures, and the IRS

address for filing defeasance notices.

These proposed regulations would also

revise the provision addressing certain

perpetual State guarantee funds, the

definition of tax-exempt bond, and the

definition of refunding issue. The

proposed regulations would affect

issuers of tax-advantaged bonds.

DATES

: The hearing on these proposed

regulations has been scheduled for

Thursday, July 30, 2026, at 10:00 a.m.

Eastern Time (ET). The IRS must receive

speakers’ outlines of the topics to be

discussed at the hearing by June 15,

2026. If no outlines are received by June

15, 2026, the hearing will be cancelled.

ADDRESSES

: The hearing is being held in

the Auditorium, at the Internal Revenue

Service Building, 1111 Constitution

Avenue NW, Washington, DC. Due to

security procedures, visitors must enter

at the Constitution Avenue entrance. In

addition, all visitors must present a

valid photo identification to enter the

building. Because of access restrictions,

visitors will not be admitted beyond the

immediate entrance area more than 30

minutes before the hearing starts.

Participants may alternatively attend the

hearing by telephone.

Send an outline of topic submission

electronically via the Federal

eRulemaking Portal at

www.regulations.gov (indicate IRS and

REG–117298–21). Send paper

submissions to CC:PA:01:PR, (REG–

117298–21), Room 5503, Internal

Revenue Service, P.O. Box 7604, Ben

Franklin Station, Washington, DC

20044.

FOR FURTHER INFORMATION CONTACT

:

Concerning the proposed regulations,

Brian Choi of the Office of Associate

Chief Counsel (Financial Institutions

and Products), (202) 317–3154 (not a

toll-free number); concerning

submissions of requests to testify,

attend, or to be placed on the building

access list to attend the hearing, the

Publications and Regulations Section at

(202) 317–6901 (not toll-free number) or

by email at publichearings@irs.gov

(preferred).

SUPPLEMENTARY INFORMATION

: The

subject of the hearing is the notice of

proposed rulemaking (REG–117298–21)

published in the Federal Register on

Thursday, March 12, 2026 (91 FR

12118).

The rules of 26 CFR 601.601(a)(3)

apply to the hearing. Individuals who

wish to present oral comments at the

hearing must submit an outline of the

topics to be discussed and the time to

be devoted to each topic by June 15,

2026. A period of 10 minutes will be

allotted to each testimony.

An agenda showing the scheduling of

the speakers will be prepared after the

deadline for receiving outlines has

passed. Copies of the agenda will be

available free of charge at the hearing

and via the Federal eRulemaking Portal

(www.regulations.gov) under the title of

Supporting & Related Material. If no

outline of the topics to be discussed at

the hearing is received by June 15, 2026,

the hearing will be cancelled. If the

hearing is cancelled, a notice of

cancellation of the hearing will be

published in the Federal Register.

Individuals who want to testify in

person at the hearing must send an

email to publichearings@irs.gov to have

their name added to the building access

list. The subject line of the email must

contain the regulation number REG–

117298–21 and the language TESTIFY

In Person. For example, the subject line

may say: Request to TESTIFY In Person

at Hearing for REG–117298–21.

Individuals who want to testify by

telephone at the hearing must send an

email to publichearings@irs.gov to

receive the telephone number and

access code for the hearing. The subject

line of the email must contain the

regulation number REG–117298–21 and

the language TESTIFY Telephonically.

For example, the subject line may say:

Request to TESTIFY Telephonically at

Hearing for REG–117298–21.

Individuals who want to attend the

hearing in person without testifying

must also send an email to

publichearings@irs.gov to have their

name added to the building access list.

The subject line of the email must

contain the regulation number REG–

117298–21 and the language ATTEND

In Person. For example, the subject line

may say: Request to ATTEND Hearing In

Person for REG–117298–21. Requests to

attend the hearing must be received by

July 28, 2026, 5:00 p.m. ET.

Individuals who want to attend the

hearing by telephone without testifying

must also send an email to

publichearings@irs.gov to receive the

telephone number and access code for

the hearing. The subject line of the

email must contain the regulation

number REG–117298–21 and the

language ATTEND Hearing

Telephonically. For example, the

subject line may say: Request to

ATTEND Hearing Telephonically for

REG–117298–21. Requests to attend the

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33130

Federal Register / Vol. 91, No. 106 / Wednesday, June 3, 2026 / Proposed Rules

hearing must be received by July 28,

2026, 5:00 p.m. ET.

Hearings will be made accessible to

people with disabilities. To request

special assistance during a hearing

please contact the Publications and

Regulations Section of the Office of

Associate Chief Counsel (Procedure and

Administration) by sending an email to

publichearings@irs.gov (preferred) or by

telephone at (202) 317–6901 (not a toll-

free number) by July 25, 2026, 5:00 p.m.

ET.

Any questions regarding speaking at

or attending a hearing may also be

emailed to publichearings@irs.gov.

Oluwafunmilayo Taylor,

Section Chief, Publications and Regulations

Section, Associate Chief Counsel, (Procedure

and Administration).

[FR Doc. 2026–11102 Filed 6–2–26; 8:45 am]

BILLING CODE 4831–GV–P

DEPARTMENT OF LABOR

Occupational Safety and Health

Administration

29 CFR Part 1910

[Docket No. OSHA–2025–0006]

RIN 1218–AD48

Amending the Medical Evaluation

Requirements in the Respiratory

Protection Standard for Certain Types

of Respirators

AGENCY

: Occupational Safety and Health

Administration (OSHA), Labor.

ACTION

: Proposed rule; notice of

reopening of the rulemaking record.

SUMMARY

: OSHA is providing an

additional comment period to allow

interested persons to comment on

OSHA’s proposal to remove some

medical evaluation requirements from

the Respiratory Protection Rule, 29 CFR

1910.134, for certain types of

respirators. This proposed change

would only impact filtering facepiece

respirators and loose-fitting powered

air-purifying respirators. Following

consideration of the rulemaking by

OSHA’s Advisory Committee on

Construction Safety and Health

(ACCSH), OSHA is re-opening the

record for this rulemaking to provide an

additional 30 days for public comment.

DATES

: The comment period for the

proposed rule published July 1, 2025 at

90 FR 28463 is reopened. Written

comments must be submitted on or

before July 6, 2026.

ADDRESSES

:

Written comments: You may submit

comments and attachments, identified

by Docket No. OSHA–2025–0006,

electronically at www.regulations.gov,

which is the Federal e-Rulemaking

Portal. Follow the instructions online

for making electronic submissions.

Instructions: All submissions must

include the agency’s name and the

docket number for this rulemaking

(Docket No. OSHA–2025–0006). When

uploading multiple attachments to

www.regulations.gov, please number all

of your attachments because

www.regulations.gov will not

automatically number the attachments.

This will be very useful in identifying

all attachments. For example,

Attachment 1—title of your document,

Attachment 2—title of your document,

Attachment 3—title of your document.

For assistance with commenting and

uploading documents, please see the

Frequently Asked Questions on

www.regulations.gov.

All comments, including any personal

information you provide, are placed in

the public docket without change and

may be made available online at

www.regulations.gov. Therefore, OSHA

cautions commenters about submitting

information they do not want made

available to the public, or submitting

materials that contain personal

information (either about themselves or

others), such as Social Security

Numbers and birthdates.

Docket: The docket for this

rulemaking (Docket No. OSHA–2025–

0006) is available at

www.regulations.gov, the Federal

eRulemaking Portal. Additional

materials and information related to

OSHA’s consultation with the Advisory

Committee on Construction Safety and

Health (ACCSH) will be available at

https://www.osha.gov/advisory

committee/accsh/minutes. All

comments and submissions are listed in

the www.regulations.gov index;

however, some information (e.g.,

copyrighted material) may not be

publicly available to read or download

through that website. All documents

submitted to www.regulations.gov,

including copyrighted material, are

available for inspection through the

OSHA Docket Office. Contact the OSHA

Docket Office at (202) 693–2350 (TTY

number: (877) 889–5627) for assistance

in locating docket submissions.

Copies of this Federal Register Notice:

Electronic copies of this Federal

Register document are available at

http://www.regulations.gov. This

Federal Register notice, as well as news

releases and other relevant information,

is available at OSHA’s web page at

http://www.osha.gov.

FOR FURTHER INFORMATION CONTACT

:

For press inquiries: Contact Frank

Meilinger, Director, OSHA Office of

Communications, U.S. Department of

Labor; telephone: (202) 693–1999;

email: oshacomms@dol.gov.

For general information and technical

inquiries: Contact Andrew Levinson,

Director, Directorate of Standards and

Guidance, Occupational Safety and

Health Administration, U.S. Department

of Labor; telephone: (202) 693–1950;

email: osha.dsg@dol.gov.

SUPPLEMENTARY INFORMATION

: On July 1,

2025, OSHA published a proposal to

update the Respiratory Protection

Standard, 29 CFR 1910.134, by

amending the medical evaluation

requirements specified in the medical

evaluation paragraph (e) where an

employee is required to wear either a

filtering facepiece respirator (FFR) or

loose-fitting powered air-purifying

respirator (PAPR). The proposal and a

full explanation of the proposed change

are provided in the Notice of Proposed

Rulemaking, 90 FR 28463. Using a

respirator may place a physiological

burden on employees that varies with

the job and workplace conditions in

which the respirator is used and the

medical status of the employee. OSHA

has preliminarily determined this

burden differs based on the type of

respirator worn and therefore proposes

an amendment to the medical

evaluation requirements of the standard

for FFRs and loose-fitting PAPRs (90 FR

28463). The comment period was

scheduled to end on September 2, 2025,

but was subsequently extended an

additional 60 days to November 1, 2025,

in response to requests from the public

(90 FR 40541, 08/20/2025).

At the time of publication of the

proposal, OSHA was in the process of

appointing members to the Advisory

Committee on Construction Safety and

Health (ACCSH). OSHA stated in the

proposal that it would present this

proposed rule to ACCSH once that

process was complete and would place

the Committee’s recommendations on

the OSHA website and in the docket for

this proposed rule to allow the public to

provide comments on those

recommendations. On March 31, 2026,

OSHA consulted with ACCSH on this

proposed rule.

On March 31 and April 1, 2026 the

Committee members discussed differing

views of the proposal, and on April 1

the Committee approved the following

recommendation by a vote of five to

four: ‘‘ACCSH recommends that OSHA

not proceed with the proposal to remove

the medical evaluation requirements

and continue to look for best practices

and provide those to employers.’’ OSHA

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