Unknown. Final rule; correcting amendments
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/register/2026/02/11/2026-02748A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
--- schema: federal-register doc_type: fedreg source_file: FR-2026-02-11.xml --- 91 28 Wednesday, February 11, 2026 Contents Administrative Administrative Conference of the United States NOTICES Adoption of Recommendations, 6171-6179 2026-02753 Agriculture Agriculture Department See Animal and Plant Health Inspection Service See Commodity Credit Corporation AIRFORCE Air Force Department NOTICES Environmental Impact Statements; Availability, etc.: Basing F-16 Fighting Falcon Fighter Squadron at Gowen Field—Idaho Air National Guard Base, Ada County, Boise, ID, 6202-6203 2026-02688 Hearings, Meetings, Proceedings, etc.: 2026 Public Interface Control Working Group and Open Public Forum, 6201-6202 2026-02691 Licenses;
Exemptions, Applications, Amendments, etc., 6203 2026-02686 Animal Animal and Plant Health Inspection Service NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Importation of Gypsy Moth Host Materials from Canada, 6182-6183 2026-02714 Petition for a Determination of Nonregulated Status and Draft Plant Pest Risk Assessment: U.S. Department of Agriculture, Agricultural Research Service, Early and Near-Continuous Flowering T1190 Apple (Malus x domestica)., 6181-6182 2026-02745 Petition for a Determination:
Ball Horticultural Co.; Nonregulated Status and Draft Plant Pest Risk Assessment for Red Flower Petals African marigold (Tagetes erecta) Event, 6179-6180 2026-02746 Petition: Soil Culture Solutions, LLC; Determination of Nonregulated Status and Draft Plant Pest Risk Assessment for HLB-resistant Carrizo Citrange Rootstock (CarriCea), 6180-6181 2026-02741 Army Army Department NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 6203-6204 2026-02728 Centers Disease Centers for Disease Control and Prevention NOTICES Agency Information Collection Activities;
Proposals, Submissions, and Approvals, 6218-6226 2026-02650 2026-02651 2026-02652 2026-02653 2026-02654 Requests for Nominations: Advisory Council for the Elimination of Tuberculosis, 6226 2026-02751 Centers Medicare Centers for Medicare & Medicaid Services PROPOSED RULES Patient Protection and Affordable Care Act, Benefit and Payment Parameters for 2027 and Basic Health Program, 6292-6486 2026-02769 Children Children and Families Administration NOTICES Agency Information Collection Activities;
Proposals, Submissions, and Approvals: Tribal Budget and Narrative Justification Template, 6227 2026-02663 Civil Rights Civil Rights Commission NOTICES Hearings, Meetings, Proceedings, etc.: Alaska Advisory Committee, 6184-6185 2026-02744 Oregon Advisory Committee, 6184 2026-02742 Coast Guard Coast Guard RULES Drawbridge Operations: Passaic River, Between the City of Newark and Town of Kearny, NJ, 6135-6137 2026-02690 PROPOSED RULES Special Local Regulation: Elizabeth River Western Branch, Portsmouth, VA, 6153-6155 2026-02750 Temporary Anchorage Ground Suspension, and Safety and Security Zones:
Sail Boston, 250th Anniversary 2026; Boston Harbor, Boston, MA, 6155-6161 2026-02724 NOTICES Revocation of Facility Exemptions from the Port Security Advisory, 6233 2026-02721 Commerce Commerce Department See Foreign-Trade Zones Board See International Trade Administration Commodity Credit Commodity Credit Corporation NOTICES Domestic Sugar Program: FY 2026 Reassignment of Cane Sugar and Beet Sugar Marketing Allotments and Processor Allocations, 6183-6184 2026-02723 Defense Department Defense Department See Air Force Department See Army Department See Navy Department NOTICES Agency Information Collection Activities;
Proposals, Submissions, and Approvals, 6204-6205 2026-02732 2026-02733 Energy Department Energy Department See Federal Energy Regulatory Commission NOTICES Hearings, Meetings, Proceedings, etc.: Environmental Management Site-Specific Advisory Board, Oak Ridge, 6208 2026-02655 Environmental Protection Environmental Protection Agency PROPOSED RULES Voluntary Consensus Standard: Formaldehyde Emission Standards for Composite Wood Products, 6161-6170 2026-02715 NOTICES Agency Information Collection Activities;
Proposals, Submissions, and Approvals: Process to Become an EPA Qualified Conservation Program and Qualified External Party; Draft Pesticide Registration Notice, 6217 2026-02739 Pesticide Tolerance; Exemptions, Petitions, Revocations, etc.: Draft Guidance for Pesticide Registrants on Notifications, Non-Notifications, and Minor Formulation Amendments; Extension of Comment Period, 6217-6218 2026-02659 Federal Aviation Federal Aviation Administration PROPOSED RULES Airspace Designations and Reporting Points:
Ceiba, PR, 6150-6151 2026-02727 Clyde, NC, 6152-6153 2026-02747 Covington, KY, 6152 2026-02692 Airworthiness Directives: The Boeing Company Airplanes, 6147-6150 2026-02736 NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Clearance of a Renewed Approval of Information Collection: Flight Operations Quality Assurance Program; Correction, 6284 2026-02716 Federal Deposit Federal Deposit Insurance Corporation PROPOSED RULES Approval Requirements for Issuance of Payment Stablecoins by Subsidiaries of FDIC-Supervised Insured Depository Institutions;
Extension of Comment Period, 6138 2026-02665 Federal Emergency Federal Emergency Management Agency NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Application for Surplus Federal Real Property Public Benefit Conveyance and BRAC Program for Emergency Management Use, 6235-6236 2026-02678 CBRNResponder Network, 6237-6238 2026-02684 Crisis Counseling Assistance and Training Program, 6241-6242 2026-02679 Environmental and Historic Preservation Screening Form, 6242-6243 2026-02680 FEMA Reasonable Accommodation Medical Request Form, 6236-6237 2026-02685 FEMA-Administered Disaster Case Management, 6234-6235 2026-02683 FEMA's Grants Reporting Tool, 6243-6244 2026-02681 Hazard Mitigation Grant Programs, 6238-6240 2026-02677 National Fire Department Registry, 6233-6234 2026-02676 Threat and Hazard Identification and Risk Assessment/ Stakeholder Preparedness Review Unified Reporting Tool, 6240-6241 2026-02682 State of Michigan Radiological Emergency Preparedness Plan, 6244 2026-02667 Federal Energy Federal Energy Regulatory Commission NOTICES Agency Information Collection Activities;
Proposals, Submissions, and Approvals, 6208-6210 2026-02757 Application: Battenkill Hydro Associates; Authorization for Continued Project Operation, 6212-6213 2026-02754 Texas Eastern Transmission, LP, 6210-6212 2026-02759 Authorization for Continued Project Operation: Yuba County Water Agency, 6210 2026-02756 Combined Filings, 6213-6215 2026-02737 2026-02738 Environmental Impact Statements; Availability, etc.: Dam Retrofit and Surrender of the Anderson Dam Project, Santa Clara Valley Water District, 6217 2026-02755 Request under Blanket Authorization:
Southern Star Central Gas Pipeline, Inc., 6215-6216 2026-02758 Federal Reserve Federal Reserve System NOTICES Change in Bank Control: Acquisitions of Shares of a Bank or Bank Holding Company, 6218 2026-02740 Fish Fish and Wildlife Service NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Horseshoe Crab and Cooperative Fish Tagging Programs, 6245-6247 2026-02735 Food and Drug Food and Drug Administration NOTICES Request for Information: Butylated hydroxyanisole, 6227-6229 2026-02761 Voluntary Quality Management Maturity Prototype Assessment Protocol Evaluation Program, 6229-6231 2026-02768 Foreign Trade Foreign-Trade Zones Board NOTICES Proposed Production Activity:
General Electric Co., Foreign-Trade Zone 46, Peebles, OH, 6185-6186 2026-02775 General Electric Co., Foreign-Trade Zone 72, Lafayette, IN, 6186-6187 2026-02773 General Electric Co., Foreign-Trade Zone 93, Durham, NC, 6187-6188 2026-02774 Health and Human Health and Human Services Department See Centers for Disease Control and Prevention See Centers for Medicare & Medicaid Services See Children and Families Administration See Food and Drug Administration See National Institutes of Health PROPOSED RULES Patient Protection and Affordable Care Act, Benefit and Payment Parameters for 2027 and Basic Health Program, 6292-6486 2026-02769 Homeland Homeland Security Department See Coast Guard See Federal Emergency Management Agency See Transportation Security Administration Indian Affairs Indian Affairs Bureau NOTICES Agency Information Collection Activities;
Proposals, Submissions, and Approvals: Indian Self-Determination and Education Assistance Act Programs, 6247-6248 2026-02767 Interior Interior Department See Fish and Wildlife Service See Indian Affairs Bureau See Land Management Bureau See National Park Service See Reclamation Bureau Internal Revenue Internal Revenue Service RULES Excise Tax on Repurchase of Corporate Stock; Correction, 6135 2026-02748 NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals:
Proceeds of Bonds Used for Reimbursement, 6288-6289 2026-02664 International Trade Adm International Trade Administration NOTICES Antidumping or Countervailing Duty Investigations, Orders, or Reviews: Carbon and Alloy Steel Wire Rod from Ukraine, 6200-6201 2026-02780 Certain Fatty Acids from Indonesia and Malaysia, 6192 2026-02777 Certain Frozen Fish Fillets from the Socialist Republic of Vietnam, 6192-6197 2026-02772 Certain Passenger Vehicle and Light Truck Tires from the People's Republic of China, 6197-6200 2026-02779 Monosodium Glutamate from the People's Republic of China, 6188-6191 2026-02778 International Trade Com International Trade Commission NOTICES Antidumping or Countervailing Duty Investigations, Orders, or Reviews:
Lattice-Boom Crawler Cranes from Japan, 6265-6267 2026-02760 Justice Department Justice Department NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: COPS Progress Report, 6267-6268 2026-02720 Land Land Management Bureau NOTICES Oil and Gas Lease Sale: 2026 National Petroleum Reserve—Alaska, 6248 2026-02719 NASA National Aeronautics and Space Administration NOTICES Licenses; Exemptions, Applications, Amendments, etc.: Intent to Grant an Exclusive, Co-Exclusive or Partially Exclusive Patent License, 6268 2026-02713 National Credit National Credit Union Administration PROPOSED RULES Bank Conversions and Mergers:
Conversion of Insured Credit Unions to Mutual Savings Banks, 6141-6144 2026-02763 Chartering and Field of Membership for Federal Credit Unions—Interpretive Rulings and Policy Statements, 6138-6141 2026-02765 Mergers of Insured Credit Unions Into Other Credit Unions; Voluntary Termination or Conversion of Insured Status, 6144-6147 2026-02764 National Highway National Highway Traffic Safety Administration NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals:
Drive-Mode Design Best Practices, 6284-6287 2026-02657 National Institute National Institutes of Health NOTICES Hearings, Meetings, Proceedings, etc.: Center for Scientific Review, 6231-6232 2026-02668 2026-02669 2026-02670 Eunice Kennedy Shriver National Institute of Child Health and Human Development, 6233 2026-02671 National Institute of General Medical Sciences; Cancellation, 6231 2026-02726 National Park National Park Service NOTICES Inventory Completion: California Polytechnic State University, San Luis Obispo, CA, 6258 2026-02700 Office of the State Archaeologist, University of Iowa, Iowa City, IA, 6249-6250, 6253-6256 2026-02704 2026-02705 2026-02706 Sam Noble Oklahoma Museum of Natural History, University of Oklahoma, Norman, OK, 6261 2026-02711 University at Buffalo, State University of New York, Department of Anthropology, Buffalo, NY, 6252-6253 2026-02703 University of Alabama at Birmingham, Birmingham, AL, 6260-6263 2026-02693 2026-02694 Repatriation of Cultural Items:
Buffalo Society of Natural Sciences, Buffalo Museum of Science, Buffalo, NY, 6248-6249 2026-02697 Cincinnati Museum Center, Cincinnati, OH, 6263-6264 2026-02709 Indianapolis Museum of Art at Newfields, Indianapolis, IN, 6264 2026-02712 Los Angeles County Museum of Natural History, Los Angeles, CA, 6250 2026-02710 Mississippi Department of Archives and History, Jackson, MS, 6253-6255 2026-02695 2026-02696 Mount Holyoke College Art Museum, South Hadley, MA, 6250-6251, 6259-6260 2026-02708 2026-02707 Santa Barbara Museum of Natural History, Santa Barbara, CA, 6258-6259 2026-02698 Sonoma State University, Rohnert Park, CA, 6256-6258 2026-02702 University of Denver Museum of Anthropology, Denver, CO, 6251-6252 2026-02699 Western Washington University Archaeological Repository, Department of Anthropology, Bellingham, WA, 6262 2026-02701 Navy Navy Department NOTICES Agency Information Collection Activities;
Proposals, Submissions, and Approvals, 6205-6208 2026-02729 2026-02730 2026-02731 2026-02734 Nuclear Regulatory Nuclear Regulatory Commission NOTICES Exemption: Constellation Energy Generation, LLC; Nine Mile Point Nuclear Station, Unit 2, 6269-6271 2026-02770 Permits; Applications, Issuances, etc.: Duke Energy Carolinas, LLC; Belews Creek, 6268-6269 2026-02689 Pipeline Pipeline and Hazardous Materials Safety Administration NOTICES Pipeline Safety: Advisory Bulletin on Protecting Pipeline Integrity During Extreme Winter Weather, Rapid Thaw, and Geohazard Events, 6287-6288 2026-02666 Postal Regulatory Postal Regulatory Commission NOTICES New Postal Products, 6271-6272 2026-02725 Postal Service Postal Service NOTICES Product Change:
Priority Mail Express, Priority Mail, and USPS Ground Advantage Negotiated Service Agreements and Priority Mail Negotiated Service Agreements, 6272-6273 2026-02658 Presidential Documents Presidential Documents PROCLAMATIONS U.S. Commercial Fishing in Atlantic Ocean; Efforts To Unleash (Proc. 11009), 6487-6491 2026-02812 EXECUTIVE ORDERS America First Arms Transfer Strategy; Establishment (EO 14383), 6497-6500 2026-02814 Criminal Actors and Other Public Safety Threats; Efforts To Protect U.S.
National Security and Welfare of U.S. and Citizens (EO 14385), 6505-6506 2026-02819 Iran; Efforts To Address Threats to U.S. (EO 14382), 6493-6496 2026-02813 Russia; Modification of Duties To Address Threats to U.S. (EO 14384), 6501-6503 2026-02818 Reclamation Reclamation Bureau NOTICES Hearings, Meetings, Proceedings, etc.: Glen Canyon Dam Adaptive Management Work Group, 6264-6265 2026-02687 Securities Securities and Exchange Commission NOTICES Self-Regulatory Organizations;
Proposed Rule Changes: Miami International Securities Exchange, LLC, 6276-6280 2026-02674 MIAX PEARL, LLC, 6273-6276 2026-02675 NYSE National, Inc., 6280-6282 2026-02673 Small Business Small Business Administration NOTICES Disaster Declaration: Alaska, 6282-6283 2026-02766 Alaska; Public Assistance Only, 6283 2026-02718 California, 6283 2026-02717 State Department State Department NOTICES Delegation of Authority, 6283-6284 2026-02752 2026-02762 Transportation Department Transportation Department See Federal Aviation Administration See National Highway Traffic Safety Administration See Pipeline and Hazardous Materials Safety Administration Security Transportation Security Administration NOTICES Agency Information Collection Activities;
Proposals, Submissions, and Approvals: Law Enforcement Officers Flying Armed, 6244-6245 2026-02722 Treasury Treasury Department See Internal Revenue Service Veteran Affairs Veterans Affairs Department NOTICES Dependency and Indemnity Compensation Cost-of-Living Adjustments, 6289-6290 2026-02771 Monetary Allowance for Outer Burial Receptacles, 6289 2026-02776 Separate Parts In This Issue Part II Health and Human Services Department, Centers for Medicare & Medicaid Services, 6292-6486 2026-02769 Health and Human Services Department, 6292-6486 2026-02769 Part III Presidential Documents, 6487-6491, 6493-6503, 6505-6506 2026-02812 2026-02814 2026-02819 2026-02813 2026-02818 Reader Aids Consult the Reader Aids section at the end of this issue for phone numbers, online resources, finding aids, and notice of recently enacted public laws.
To subscribe to the Federal Register Table of Contents electronic mailing list, go to https://public.govdelivery.com/accounts/USGPOOFR/subscriber/new, enter your e-mail address, then follow the instructions to join, leave, or manage your subscription. 91 28 Wednesday, February 11, 2026 Rules and Regulations DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 58 [TD 10037] RIN 1545-BQ59 Excise Tax on Repurchase of Corporate Stock; Correction AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final rule; correcting amendments. SUMMARY: This document includes corrections to final regulations (TD 10037) published in the **Federal Register** (90 FR 53144) on Monday, November 24, 2025, providing guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022. DATES: *Effective date:* These corrections are effective on February 11, 2026. *Applicability date:* For dates of applicability, *see* §§ 1.1275-6(f)(12)(iii)(B), 58.4501-6, 58.4501-7(r), and 58.6011-1(d).
FOR FURTHER INFORMATION CONTACT: Concerning § 58.4501-7, Brittany N. Dobi of the Office of Associate Chief Counsel (International) at
(202)317-5469 (not a toll-free number). For all other issues, Kailee H. Hock of the Office of Associate Chief Counsel (Corporate) at
(202)317-3181 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 10037) subject to these corrections are issued under sections 1275, 4501, and 6011 of the Internal Revenue Code. List of Subjects in 26 CFR Part 58 Excise taxes, Stocks, Reporting and recordkeeping requirements. Correction to the Regulations Accordingly, 26 CFR part 58 is corrected by making the following correcting amendments: PART 58—STOCK REPURCHASE EXCISE TAX **Paragraph 1.** The authority citation for part 58 continues to read in part as follows: Authority: 26 U.S.C. 4501(f) and 7805. **Par. 2.** Section 58.4501-4 is amended by revising paragraph (f)(3)(i) to read as follows: § 58.4501-4 Application of netting rule.
(f)* * *
(3)* * *
(i)Any stock issued by a recapitalizing corporation as part of a transaction qualifying as an E reorganization, but only to the extent such stock was issued in exchange for other stock of the recapitalizing corporation. **Par. 3.** Section 58.4501-5 is amended by revising paragraph (b)(20)(ii) to read as follows: § 58.4501-5 Examples.
(b)* * *
(20)* * *
(ii)*Analysis.* Corporation X reduces its gross repurchase amount by an amount equal to the sum of the fair market values of the different class of stock at the time the stock is contributed to the employer-sponsored retirement plan ($1,000x + $500x = $1,500x). Corporation X's stock repurchase excise tax base for its 2025 taxable year is $0 ($1,200x repurchase−$1,500x exception). The $300x excess of the contributions qualifying for the exception under § 58.4501-3(d) over the gross repurchase amount ($1,500x exception−$1,200x gross repurchase amount) may not be carried forward or backward to preceding or succeeding taxable years of Corporation X. *See* § 58.4501-2(c)(2)(ii). Oluwafunmilayo A. Taylor, Chief, Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2026-02748 Filed 2-10-26; 8:45 am]
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- 26 CFR 58
- T.D. 10037
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