Modification of Class E Airspace; Mason City, IA, 35152-35153 [06-5516]
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35152
Federal Register / Vol. 71, No. 117 / Monday, June 19, 2006 / Rules and Regulations
Effective Date: 0901 UTC,
September 28, 2006.
DATES:
Gary
Rolf, AAL–538G, Federal Aviation
Administration, 222 West 7th Avenue,
Box 14, Anchorage, AK 99513–7587;
telephone number (907) 271–5898; fax:
(907) 271–2850; e-mail:
gary.ctr.rolf@faa.gov. Internet address:
https://www.alaska.faa.gov/at.
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
History
On Wednesday, April 5, 2006, the
FAA proposed to amend part 71 of the
Federal Aviation Regulations (14 CFR
part 71) to revise Class E airspace
upward from 700 ft. and 1,200 ft. above
the surface at Huslia, AK (71 FR 17039).
The action was proposed in order to
create Class E airspace sufficient in size
to contain aircraft while executing one
new and two amended SIAPs for the
Huslia Airport. The new approach is the
Very High Frequency Omni-directional
Range (VOR)/Distance Measuring
Equipment (DME) RWY 03. The
amended approaches are (1) Area
Navigation (Global Positioning System)
(RNAV (GPS)) RWY 03, Amendment
(Amdt.) One and (2) RNAV (GPS) RWY
21, Amdt. One. Class E controlled
airspace extending upward from 700 ft.
and 1,200 ft. above the surface in the
Huslia Airport area is revised by this
action. Interested parties were invited to
participate in this rulemaking
proceeding by submitting written
comments on the proposal to the FAA.
No public comments have been
received; thus the rule is adopted as
proposed.
The area will be depicted on
aeronautical charts for pilot reference.
The coordinates for this airspace docket
are based on North American Datum 83.
The Class E airspace areas designated as
700/1,200 ft. transition areas are
published in paragraph 6005 of FAA
Order 7400.9N, Airspace Designations
and Reporting Points, dated September
1, 2005, and effective September 15,
2005, which is incorporated by
reference in 14 CFR 71.1. The Class E
airspace designation listed in this
document will be published
subsequently in the Order.
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The Rule
This amendment to 14 CFR part 71
revises Class E airspace at the Huslia
Airport, Alaska. This Class E airspace is
revised to accommodate aircraft
executing one new and two revised
SIAPs, and will be depicted on
aeronautical charts for pilot reference.
The intended effect of this rule is to
provide adequate controlled airspace for
VerDate Aug<31>2005
15:59 Jun 16, 2006
Jkt 208001
Instrument Flight Rule (IFR) operations
at Huslia Airport, Alaska.
The FAA has determined that this
regulation only involves an established
body of technical regulations for which
frequent and routine amendments are
necessary to keep them operationally
current. It, therefore—(1) Is not a
‘‘significant regulatory action’’ under
Executive Order 12866; (2) is not a
‘‘significant rule’’ under DOT
Regulatory Policies and Procedures (44
FR 11034; February 26, 1979); and (3)
does not warrant preparation of a
regulatory evaluation as the anticipated
impact is so minimal. Since this a
routine matter that will only affect air
traffic procedures and air navigation, it
is certified that this rule will not have
a significant economic impact on a
substantial number of small entities
under the criteria of the Regulatory
Flexibility Act.
The FAA’s authority to issue rules
regarding aviation safety is found in
Title 49 of the United States Code.
Subtitle 1, section 106 describes the
authority of the FAA Administrator.
Subtitle VII, Aviation Programs,
describes in more detail the scope of the
agency’s authority.
This rulemaking is promulgated
under the authority described in subtitle
VII, part A, subpart 1, section 40103,
Sovereignty and use of airspace. Under
that section, the FAA is charged with
prescribing regulations to ensure the
safe and efficient use of the navigable
airspace. This regulation is within the
scope of that authority because it creates
Class E airspace sufficient in size to
contain aircraft executing instrument
procedures for the Huslia Airport and
represents the FAA’s continuing effort
to safely and efficiently use the
navigable airspace.
List of Subjects in 14 CFR Part 71
Airspace, Incorporation by reference,
Navigation (air).
Adoption of the Amendment
In consideration of the foregoing, the
Federal Aviation Administration
amends 14 CFR part 71 as follows:
I
PART 71—DESIGNATION OF CLASS A,
CLASS B, CLASS C, CLASS D, AND
CLASS E AIRSPACE AREAS;
AIRWAYS; ROUTES; AND REPORTING
POINTS
1. The authority citation for 14 CFR
part 71 continues to read as follows:
I
Authority: 49 U.S.C. 106(g), 40103, 40113,
40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–
1963 Comp., p. 389.
PO 00000
Frm 00010
Fmt 4700
Sfmt 4700
§ 71.1
[Amended]
2. The incorporation by reference in
14 CFR 71.1 of Federal Aviation
Administration Order 7400.9N,
Airspace Designations and Reporting
Points, dated September 1, 2005, and
effective September 15, 2005, is
amended as follows:
*
*
*
*
*
I
Paragraph 6005 Class E airspace extending
upward from 700 feet or more above the
surface of the earth.
*
*
*
*
*
AAL AK E5 Huslia, AK [Revised]
Huslia Airport, AK
(Lat. 65°41′52″ N., long. 156°21′05″ W.)
That airspace extending upward from 700
feet above the surface within a 6.5-mile
radius of the Huslia Airport, and that
airspace extending upward from 1,200 feet
above the surface within a 72-mile radius of
the Huslia Airport.
*
*
*
*
*
Issued in Anchorage, AK, on June 8, 2006.
Anthony M. Wylie,
Director, Flight Service Information Office,
(AK).
[FR Doc. 06–5514 Filed 6–16–06; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 71
[Docket No. FAA–2006–24370; Airspace
Docket No. 06–ACE–3]
Modification of Class E Airspace;
Mason City, IA
Federal Aviation
Administration (FAA), DOT.
ACTION: Direct final rule; confirmation
of effective date.
AGENCY:
SUMMARY: This document confirms the
effective date of the direct final rule
which revises Class E airspace at Mason
City, IA.
DATES: Effective Date: 0901 UTC, August
3, 2006.
FOR FURTHER INFORMATION CONTACT:
Brenda Mumper, Air Traffic Division,
Airspace Branch, ACE–520A, DOT
Regional Headquarters Building, Federal
Aviation Administration, 901 Locust,
Kansas City, MO 64106; telephone;
(816) 329–2524.
SUPPLEMENTARY INFORMATION: The FAA
published this direct final rule with a
request for comments in the Federal
Register on April 18, 2006 (71 FR
19813). The FAA uses the direct final
rulemaking procedure for a noncontroversial rule where the FAA
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Federal Register / Vol. 71, No. 117 / Monday, June 19, 2006 / Rules and Regulations
believes that there will be no adverse
public comment. This direct final rule
advised the public that no adverse
comments were anticipated, and that
unless a written adverse comment, or a
written notice of intent to submit such
an adverse comment, were received
within the comment period, the
regulation would become effective on
August 3, 2006. No adverse comments
were received, and thus this notice
confirms that this direct final rule will
become effective on that date.
Issued in Kansas City, MO, on June 7,
2006.
Donna R. McCord,
Acting Area Director, Western Flight Services
Operations.
[FR Doc. 06–5516 Filed 6–16–06; 8:45 am]
BILLING CODE 4910–13–M
Background
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 31
[TD 9266]
RIN 1545–BE32
Application of the Federal Insurance
Contributions Act to Payments Made
for Certain Services
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulation.
wwhite on PROD1PC61 with RULES
AGENCY:
SUMMARY: This document contains final
regulations relating to payments made
for service not in the course of the
employer’s trade or business, for
domestic service in a private home of
the employer, for agricultural labor, and
for service performed as a home worker
within the meaning of section
3121(d)(3)(C) of the Internal Revenue
Code (Code). These final regulations
provide guidance concerning the
application of the Federal Insurance
Contributions Act (FICA) to these
payments. These final regulations affect
employers that make these payments
and employees that receive these
payments. These final regulations
provide guidance to assist these
taxpayers in complying with the law.
DATES: Effective Date: These regulations
are effective June 19, 2006.
Applicability Dates: The regulations
relating to payments made for service
not in the course of the employer’s trade
or business and/or for service performed
as a home worker within the meaning of
section 3121(d)(3)(C) apply to cash
remuneration paid on or after January 1,
1978. The regulations relating to
VerDate Aug<31>2005
15:59 Jun 16, 2006
payments made for domestic service in
a private home of the employer apply to
cash remuneration paid on or after
January 1, 1994. The regulations relating
to payments for agricultural labor apply
to cash remuneration paid on or after
January 1, 1988. The regulations relating
to computation to the nearest dollar of
cash remuneration for domestic service
in a private home of the employer apply
to cash remuneration paid on or after
January 1, 1994.
FOR FURTHER INFORMATION CONTACT:
Selvan Boominathan of the Office of
Division Counsel/Associate Chief
Counsel (Tax Exempt and Government
Entities), (202) 622–0047 (not a toll-free
call).
SUPPLEMENTARY INFORMATION:
Jkt 208001
This document contains amendments
to the Employment Tax Regulations (26
CFR part 31) under sections 3102,
3121(a), 3121(a)(7), 3121(a)(8),
3121(a)(10), and 3121(i) of the Code.
The Federal Insurance Contributions
Act (FICA) generally imposes tax on
each employer and employee. Under
section 3111, FICA tax is imposed on
the employer in an amount equal to a
percentage of the wages paid by that
employer. Under section 3101, FICA tax
is also imposed on the employee in an
amount equal to a percentage of the
wages received by the employee with
respect to employment. Section 3102
requires the employer to collect the tax
imposed under section 3101 by
deducting and withholding the amount
of the tax from the wages as and when
paid. Section 3121(a) defines wages for
FICA tax purposes as all remuneration
for employment unless otherwise
excepted. Sections 3121(a)(7) (relating
to domestic service in a private home of
the employer and to service not in the
course of the employer’s trade or
business), 3121(a)(8) (relating to
agricultural labor) and 3121(a)(10)
(relating to service performed as a home
worker within the meaning of section
3121(d)(3)(C)) provide exceptions to the
definition of wages for FICA tax
purposes. Section 3121(i)(1) provides
that in the case of domestic service
described in section 3121(a)(7)(B), any
payment of cash remuneration for such
service which is more or less than a
whole-dollar amount, to the extent
prescribed by regulations, may be
computed to the nearest dollar.
Proposed regulations under sections
3102, 3121(a), 3121(a)(7), 3121(a)(8),
3121(a)(10), and 3121(i) were published
in the Federal Register (70 FR 50228–
01) on August 26, 2005, and corrected
in the Federal Register (70 FR 54680–
PO 00000
Frm 00011
Fmt 4700
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35153
01) on September 16, 2005. No written
or electronic comments responding to
the notice of proposed rulemaking were
received. No public hearing was
requested or held. Accordingly, the
proposed regulations are adopted by
this Treasury decision.
Explanation of Provisions
These final regulations amend the
existing regulations to reflect current
law.
The final regulations relating to
payments made for service not in the
course of the employer’s trade or
business and/or to payments made for
service as a home worker amend
existing regulations §§ 31.3102–1,
31.3121(a)–2(c), 31.3121(a)(7)–1 and
31.3121(a)(10)–1 to reflect changes
implemented by the Social Security
Amendments of 1977 (the 1977 Act),
Public Law 95–216 (91 Stat. 1509,
1555), and to be applicable to cash
remuneration paid on or after January 1,
1978 (the effective date of the 1977 Act).
For cash remuneration paid prior to
January 1, 1978, taxpayers should rely
on the regulations applicable at the time
such cash remuneration was paid.
The final regulations relating to
payments made for domestic service in
a private home of the employer amend
existing regulations §§ 31.3102–1,
31.3121(a)–2(c), and 31.3121(a)(7)–1 to
reflect changes implemented by the
Social Security Domestic Employment
Reform Act of 1994 (SSDERA), Public
Law 103–387 (108 Stat. 4071), and to be
applicable to cash remuneration paid on
or after January 1, 1994 (the effective
date of the SSDERA). For cash
remuneration paid prior to January 1,
1994, taxpayers should rely on the
regulations applicable at the time such
cash remuneration was paid.
The final regulations relating to
payments for agricultural labor amend
existing regulations §§ 31.3102–1,
31.3121(a)–2(c) and 31.3121(a)(8)–1 to
reflect changes implemented by the
Social Security Protection Act of 2004
(SSPA), Public Law 108–203 (118 Stat.
493, 536), the Omnibus Budget
Reconciliation Act of 1987 (the 1987
Act), Public Law 100–203 (101 Stat.
1330, 1330–287), and the Technical and
Miscellaneous Revenue Act of 1988 (the
1988 Act), Public Law 100–647 (102
Stat. 3342, 3793), and to be applicable
to cash remuneration paid on or after
January 1, 1988 (the effective date of the
1987 Act and the 1988 Act). For cash
remuneration paid prior to January 1,
1988, taxpayers should rely on the
regulations applicable at the time such
cash remuneration was paid.
The final regulations relating to
computation to the nearest dollar of
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Agencies
[Federal Register Volume 71, Number 117 (Monday, June 19, 2006)]
[Rules and Regulations]
[Pages 35152-35153]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-5516]
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DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 71
[Docket No. FAA-2006-24370; Airspace Docket No. 06-ACE-3]
Modification of Class E Airspace; Mason City, IA
AGENCY: Federal Aviation Administration (FAA), DOT.
ACTION: Direct final rule; confirmation of effective date.
-----------------------------------------------------------------------
SUMMARY: This document confirms the effective date of the direct final
rule which revises Class E airspace at Mason City, IA.
DATES: Effective Date: 0901 UTC, August 3, 2006.
FOR FURTHER INFORMATION CONTACT: Brenda Mumper, Air Traffic Division,
Airspace Branch, ACE-520A, DOT Regional Headquarters Building, Federal
Aviation Administration, 901 Locust, Kansas City, MO 64106; telephone;
(816) 329-2524.
SUPPLEMENTARY INFORMATION: The FAA published this direct final rule
with a request for comments in the Federal Register on April 18, 2006
(71 FR 19813). The FAA uses the direct final rulemaking procedure for a
non-controversial rule where the FAA
[[Page 35153]]
believes that there will be no adverse public comment. This direct
final rule advised the public that no adverse comments were
anticipated, and that unless a written adverse comment, or a written
notice of intent to submit such an adverse comment, were received
within the comment period, the regulation would become effective on
August 3, 2006. No adverse comments were received, and thus this notice
confirms that this direct final rule will become effective on that
date.
Issued in Kansas City, MO, on June 7, 2006.
Donna R. McCord,
Acting Area Director, Western Flight Services Operations.
[FR Doc. 06-5516 Filed 6-16-06; 8:45 am]
BILLING CODE 4910-13-M