This document contains proposed regulations that would implement new statutory requirements for qualified opportunity funds to file information returns with the IRS and furnish statements to investors who dispose of investments in those entities and for qualified opportunity zone businesses to furnish statements to qualified opportunity funds that hold interests in them. These proposed regulations would also clarify the applicability of penalties for the failure to file or furnish these information returns and statements. Finally, these proposed regulations would clarify the qualified opportunity fund self-certification rules and provide procedures for qualified opportunity funds to revoke inadvertent certifications or voluntarily decertify.

In accordance with the requirements of the Privacy Act of 1974, as amended, the Department of Health and Human Services (HHS) is modifying an existing system of records maintained by the Office of Refugee Resettlement (ORR) within HHS' Administration for Children and Families (ACF), System No. 09-80-0321, ORR Unaccompanied Children Bureau (UCB) Administrative Program Records. The system of records covers records about unaccompanied children, their intended sponsors, and members of the intended sponsors' households, used in administering ORR programs that provide for the children's care and placement. This modification includes changing the system of records name to "ORR Unaccompanied Alien Children Bureau (UACB) Administrative Program Records" and streamlining certain routine uses to enhance information sharing capabilities for child protection purposes while maintaining core privacy protections.

The Bureau of Alcohol, Tobacco, Firearms, and Explosives ("ATF") is finalizing two Department of Justice ("Department") interim final rules ("IFRs") implementing the Safe Explosives Act. This rule formally ends those rules' interim status, responds to public comments from 2003 on the IFRs, rescinds ATF Ruling 2003-5 issued in response to IFR comments, and makes certain revisions to IFR provisions in response to the comments. They clarify when federal licensees/ permittees must report changes in responsible persons and authorized employees; eliminate verifying identity of persons accepting delivery on behalf of distributees; and amend regulatory exemption language governing aspects of transporting explosive materials.