Approval and Promulgation of Air Quality Implementation Plans; Pennsylvania; VOC and NOX, 41245-41246 [E7-14599]

Download as PDF Federal Register / Vol. 72, No. 144 / Friday, July 27, 2007 / Proposed Rules the Code, this notice of proposed rulemaking has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Before these proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. The IRS and Treasury Department request comments on the proposed rules, as well as their clarity and how they can be made easier to understand. All comments will be available for public inspection and copying. A public hearing has been scheduled for November 14, 2007, beginning at 10 a.m. in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 15 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble. The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written or electronic comments and an outline of the topics to be discussed and the time to be devoted to each topic (signed original and eight (8) copies) by October 24, 2007. A period of 10 minutes will be allotted to each person for making comments. An agenda showing the schedule of 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. Drafting Information The principal author of these regulations is Jennifer N. Keeney, Office of the Office of Associate Chief Counsel (Passthroughs and Special Industries). sroberts on PROD1PC70 with PROPOSALS Income taxes, Reporting and recordkeeping requirements. Proposed Amendments to the Regulations Accordingly, 26 CFR part 1 is proposed to be amended as follows: VerDate Aug<31>2005 20:35 Jul 26, 2007 Jkt 211001 Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Comments and Public Hearing List of Subjects in 26 CFR Part 1 PART 1—INCOME TAXES Par. 2. Section 1.67–4 is added to read as follows: § 1.67–4 Costs paid or incurred by estates or non-grantor trusts. (a) In general. Section 67(e) provides an exception to the 2-percent floor on miscellaneous itemized deductions for costs that are paid or incurred in connection with the administration of an estate or a trust not described in § 1.67–2T(g)(1)(i) (a non-grantor trust) and which would not have been incurred if the property were not held in such estate or trust. To the extent that a cost incurred by an estate or nongrantor trust is unique to such an entity, that cost is not subject to the 2-percent floor on miscellaneous itemized deductions. To the extent that a cost included in the definition of miscellaneous itemized deductions and incurred by an estate or non-grantor trust is not unique to such an entity, that cost is subject to the 2-percent floor. (b) Unique. For purposes of this section, a cost is unique to an estate or a non-grantor trust if an individual could not have incurred that cost in connection with property not held in an estate or trust. In making this determination, it is the type of product or service rendered to the estate or trust, rather than the characterization of the cost of that product or service, that is relevant. A non-exclusive list of products or services that are unique to an estate or trust includes those rendered in connection with: Fiduciary accountings; judicial or quasi-judicial filings required as part of the administration of the estate or trust; fiduciary income tax and estate tax returns; the division or distribution of income or corpus to or among beneficiaries; trust or will contest or construction; fiduciary bond premiums; and communications with beneficiaries regarding estate or trust matters. A nonexclusive list of products or services that are not unique to an estate or trust, and therefore are subject to the 2percent floor, includes those rendered in connection with: Custody or management of property; advice on investing for total return; gift tax returns; the defense of claims by creditors of the decedent or grantor; and the purchase, sale, maintenance, repair, insurance or management of non-trade or business property. (c) ‘‘Bundled fees.’’ If an estate or a non-grantor trust pays a single fee, PO 00000 Frm 00007 Fmt 4702 Sfmt 4702 41245 commission or other expense for both costs that are unique to estates and trusts and costs that are not, then the estate or non-grantor trust must identify the portion (if any) of the legal, accounting, investment advisory, appraisal or other fee, commission or expense that is unique to estates and trusts and is thus not subject to the 2percent floor. The taxpayer must use any reasonable method to allocate the single fee, commission or expense between the costs unique to estates and trusts and other costs. (d) Effective/applicability date. These regulations are proposed to be effective for payments made after the date final regulations are published in the Federal Register. Kevin M. Brown, Deputy Commissioner for Services and Enforcement. [FR Doc. E7–14489 Filed 7–26–07; 8:45 am] BILLING CODE 4830–01–P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R03–OAR–2006–0280; FRL–8446–8] Approval and Promulgation of Air Quality Implementation Plans; Pennsylvania; VOC and NOX RACT Determinations for Seven Individual Sources; Partial Withdrawal of Proposed Rule Environmental Protection Agency (EPA). ACTION: Partial withdrawal of proposed rule. AGENCY: SUMMARY: EPA is withdrawing two individual sources that were included as part of a proposed rule to approve Pennsylvania’s State Implementation Plan (SIP) pertaining to source-specific volatile organic compounds (VOC) and nitrogen oxides (NOX) RACT determinations for seven individual sources located in Pennsylvania. The proposed rule was published on May 4, 2006 (71 FR 26297). Subsequently, EPA is withdrawing the two provisions of that proposed rule. DATES: The proposed additions of the entries for Merck & Company, Inc. and The Frog, Switch & Manufacturing Company published at 71 FR 26297 are withdrawn as of July 27, 2007. FOR FURTHER INFORMATION CONTACT: Rose Quinto at (215) 814–2182, or by e-mail at quinto.rose@epa.gov. SUPPLEMENTARY INFORMATION: See the information provided in the proposed E:\FR\FM\27JYP1.SGM 27JYP1 41246 Federal Register / Vol. 72, No. 144 / Friday, July 27, 2007 / Proposed Rules rule, entitled, ‘‘Approval and Promulgation of Air Quality Implementation Plans; Pennsylvania; VOC and NOX RACT Determinations for Seven Individual Sources,’’ located in the Proposed Rules section of the May 4, 2006 Federal Register (71 FR 26297). EPA is withdrawing only the provisions for two individual sources, namely, Merck & Co., Inc., Northumberland County, Pennsylvania; and The Frog, Switch & Manufacturing Co., Cumberland County, Pennsylvania. The other actions in the May 4, 2006 Federal Register are not affected. List of Subjects in 40 CFR Part 52 Environmental protection, Nitrogen dioxide, Ozone, Reporting and recordkeeping requirements, Volatile organic compounds. Dated: July 18, 2007. James W. Newsom, Acting Regional Administrator, Region III. [FR Doc. E7–14599 Filed 7–26–07; 8:45 am] BILLING CODE 6560–50–P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Parts 52 and 81 [EPA–R03–OAR–2007–0344; FRL–8447–1] Approval and Promulgation of Air Quality Implementation Plans; Pennsylvania; Redesignation of the Mercer County Portion of the Youngstown-Warren-Sharon, OH–PA 8-Hour Ozone Nonattainment Area to Attainment and Approval of the Associated Maintenance Plan and 2002 Base-Year Inventory Environmental Protection Agency (EPA). ACTION: Proposed rule. sroberts on PROD1PC70 with PROPOSALS AGENCY: SUMMARY: EPA is proposing to approve a redesignation request and State Implementation Plan (SIP) revision submitted by the Commonwealth of Pennsylvania. The Pennsylvania Department of Environmental Protection (PADEP) is requesting that the Mercer County portion of the YoungstownWarren-Sharon, OH-PA ozone nonattainment area (‘‘Youngstown Area’’ or ‘‘Area’’) be redesignated as attainment for the 8-hour ozone national ambient air quality standard (NAAQS). The Area is comprised of Mercer County, Pennsylvania and Trumbull, Mahoning, and Columbiana Counties, Ohio. In this rulemaking action EPA is proposing to approve the ozone redesignation request, maintenance plan, and 2002 base year inventory for Mercer County. In a separate rulemaking VerDate Aug<31>2005 20:35 Jul 26, 2007 Jkt 211001 action (72 FR 19435, April 18, 2007) EPA proposed to approve the ozone redesignation request for Trumbull, Mahoning, and Columbiana Counties. In conjunction with its redesignation request, the Commonwealth submitted a SIP revision consisting of a maintenance plan for Mercer County that provides for continued attainment of the 8-hour ozone NAAQS for at least 10 years after redesignation. EPA is proposing to make a determination that Mercer County has attained the 8-hour ozone NAAQS, based upon three years of complete, quality-assured ambient air quality monitoring data for 2004–2006. EPA’s proposed approval of the 8-hour ozone redesignation request is based on its determination that the Area has met the criteria for redesignation to attainment specified in the Clean Air Act (CAA). In addition, the Commonwealth of Pennsylvania has also submitted a 2002 base-year inventory for Mercer County, and EPA is proposing to approve that inventory for Mercer County as a SIP revision. EPA is also providing information on the status of its adequacy determination for the motor vehicle emission budgets (MVEBs) that are identified in the maintenance plan for Mercer County for purposes of transportation conformity, and is also proposing to approve those MVEBs. Note that separate conformity budgets are being established by Ohio for Trumbull, Mahoning, and Columbiana Counties. EPA is proposing approval of the redesignation request and of the maintenance plan and 2002 base-year inventory SIP revisions in accordance with the requirements of the CAA. DATES: Written comments must be received on or before August 27, 2007. ADDRESSES: Submit your comments, identified by Docket ID Number EPA– R03–OAR–2007–0344 by one of the following methods: A. https://www.regulations.gov. Follow the on-line instructions for submitting comments. B. E-mail: Cripps.Christopher@epa.gov. C. Mail: EPA–R03–OAR–2007–0344, Christopher Cripps, Acting Chief, Air Quality Planning Branch, Mailcode 3AP21, U.S. Environmental Protection Agency, Region III, 1650 Arch Street, Philadelphia, Pennsylvania 19103. D. Hand Delivery: At the previouslylisted EPA Region III address. Such deliveries are only accepted during the Docket’s normal hours of operation, and special arrangements should be made for deliveries of boxed information. Instructions: Direct your comments to Docket ID No. EPA–R03–OAR–2007– 0344. EPA’s policy is that all comments PO 00000 Frm 00008 Fmt 4702 Sfmt 4702 received will be included in the public docket without change, and may be made available online at https:// www.regulations.gov, including any personal information provided, unless the comment includes information claimed to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI or otherwise protected through https:// www.regulations.gov or e-mail. The https://www.regulations.gov Web site is an ‘‘anonymous access’’ system, which means EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an e-mail comment directly to EPA without going through https:// www.regulations.gov, your e-mail address will be automatically captured and included as part of the comment that is placed in the public docket and made available on the Internet. If you submit an electronic comment, EPA recommends that you include your name and other contact information in the body of your comment and with any disk or CD–ROM you submit. If EPA cannot read your comment due to technical difficulties and cannot contact you for clarification, EPA may not be able to consider your comment. Electronic files should avoid the use of special characters, any form of encryption, and be free of any defects or viruses. Docket: All documents in the electronic docket are listed in the https://www.regulations.gov index. Although listed in the index, some information is not publicly available, i.e., CBI or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the Internet and will be publicly available only in hard copy form. Publicly available docket materials are available either electronically in https:// www.regulations.gov or in hard copy during normal business hours at the Air Protection Division, U.S. Environmental Protection Agency, Region III, 1650 Arch Street, Philadelphia, Pennsylvania 19103. Copies of the State submittal are available at the Pennsylvania Department of Environmental Protection Bureau of Air Quality Control, P.O. Box 8468, 400 Market Street, Harrisburg, Pennsylvania 17105. FOR FURTHER INFORMATION CONTACT: Amy Caprio, (215) 814–2156, or by e-mail at caprio.amy@epa.gov. SUPPLEMENTARY INFORMATION: Throughout this document whenever E:\FR\FM\27JYP1.SGM 27JYP1

Agencies

[Federal Register Volume 72, Number 144 (Friday, July 27, 2007)]
[Proposed Rules]
[Pages 41245-41246]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-14599]


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ENVIRONMENTAL PROTECTION AGENCY

40 CFR Part 52

[EPA-R03-OAR-2006-0280; FRL-8446-8]


Approval and Promulgation of Air Quality Implementation Plans; 
Pennsylvania; VOC and NOX RACT Determinations for Seven Individual 
Sources; Partial Withdrawal of Proposed Rule

AGENCY: Environmental Protection Agency (EPA).

ACTION: Partial withdrawal of proposed rule.

-----------------------------------------------------------------------

SUMMARY: EPA is withdrawing two individual sources that were included 
as part of a proposed rule to approve Pennsylvania's State 
Implementation Plan (SIP) pertaining to source-specific volatile 
organic compounds (VOC) and nitrogen oxides (NOX) RACT 
determinations for seven individual sources located in Pennsylvania. 
The proposed rule was published on May 4, 2006 (71 FR 26297). 
Subsequently, EPA is withdrawing the two provisions of that proposed 
rule.

DATES: The proposed additions of the entries for Merck & Company, Inc. 
and The Frog, Switch & Manufacturing Company published at 71 FR 26297 
are withdrawn as of July 27, 2007.

FOR FURTHER INFORMATION CONTACT: Rose Quinto at (215) 814-2182, or by 
e-mail at quinto.rose@epa.gov.

SUPPLEMENTARY INFORMATION: See the information provided in the proposed

[[Page 41246]]

rule, entitled, ``Approval and Promulgation of Air Quality 
Implementation Plans; Pennsylvania; VOC and NOX RACT 
Determinations for Seven Individual Sources,'' located in the Proposed 
Rules section of the May 4, 2006 Federal Register (71 FR 26297). EPA is 
withdrawing only the provisions for two individual sources, namely, 
Merck & Co., Inc., Northumberland County, Pennsylvania; and The Frog, 
Switch & Manufacturing Co., Cumberland County, Pennsylvania. The other 
actions in the May 4, 2006 Federal Register are not affected.

List of Subjects in 40 CFR Part 52

    Environmental protection, Nitrogen dioxide, Ozone, Reporting and 
recordkeeping requirements, Volatile organic compounds.

    Dated: July 18, 2007.
James W. Newsom,
Acting Regional Administrator, Region III.
[FR Doc. E7-14599 Filed 7-26-07; 8:45 am]
BILLING CODE 6560-50-P
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