Disclosure of Return Information to the Bureau of the Census, 74192-74193 [E7-25129]

Download as PDF 74192 Federal Register / Vol. 72, No. 249 / Monday, December 31, 2007 / Rules and Regulations additional item of return information that may be disclosed to the Bureau of the Census (Bureau). The regulation adds one item of return information for I Par. 4. The authority citation for part use in the Bureau’s annual Survey of 602 continues to read as follows: Industrial Research and Development. The temporary regulation provides Authority: 26 U.S.C. 7805. guidance to IRS personnel responsible I Par. 5. In § 602.101, paragraph (b) is for disclosing the information. This amended by adding the following regulation facilitates the assistance of entries in numerical order to the table the IRS to the Bureau in its statistics to read as follows: programs and requires no action by taxpayers and has no effect on their tax § 602.101 OMB control numbers. liabilities. The text of the temporary * * * * * regulation also serves as the text of the (b) * * * proposed regulation (REG–147832–07) set forth in the Proposed Rules section CFR part or section where Current OMB identified and described Control No. in this issue of the Federal Register. DATES: Effective Date: This regulation is effective on December 31, 2007. * * * * * Applicability Date: For dates of 1.468A–3T ............................ 1545–1269 applicability, see § 301.6103(j)(1)–1T(e). 1545–1378 FOR FURTHER INFORMATION CONTACT: 1545–1511 Glenn Melcher, (202) 622–4570 (not a toll-free number). * * * * * SUPPLEMENTARY INFORMATION: PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Background Under section 6103(j)(1)(A), upon * * * * * written request from the Secretary of 1.468A–7T ............................ 1545–0954 Commerce, the Treasury Secretary is to 1545–1511 furnish to the Bureau of the Census (Bureau) return information as may be * * * * * prescribed by Treasury regulations for the purpose of, but only to the extent 1.468A–3T(h), 1.468A–7T, necessary in, structuring censuses and and 1.468A–8T(d) ............. 1545–2091 conducting related statistical activities authorized by law. Section * * * * * 301.6103(j)(1)–1 of the regulations further defines such purposes by reference to 13 U.S.C. chapter 5 and Approved: November 27, 2007. provides an itemized description of the Kevin M. Brown, return information authorized to be Deputy Commissioner for Services and disclosed for such purposes. Enforcement. This document adopts a temporary Eric Solomon, regulation that authorizes the IRS to Assistant Secretary of the Treasury (Tax disclose an additional item of return Policy). information, which has been requested [FR Doc. E7–25223 Filed 12–28–07; 8:45 am] by the Secretary of Commerce, that is necessary for the Bureau’s annual BILLING CODE 4830–01–P Survey of Industrial Research and Development. DEPARTMENT OF THE TREASURY The temporary regulation in this issue of the Federal Register amends the Internal Revenue Service Procedure and Administration Regulations (26 CFR part 301) relating to 26 CFR Part 301 Internal Revenue Code (Code) section 6103(j)(1)(A). This amendment to the [TD 9373] regulation contains rules relating to the RIN 1545–BH30 disclosure of return information reflected on returns to officers and Disclosure of Return Information to the employees of the Department of Bureau of the Census Commerce for structuring censuses and conducting related statistical activities AGENCY: Internal Revenue Service (IRS), authorized by law. Treasury. ACTION: Temporary regulation. Explanation of Provisions mstockstill on PROD1PC66 with RULES 1.468A–4T ............................ 1545–0954 SUMMARY: This document contains a temporary regulation that adds an VerDate Aug<31>2005 17:23 Dec 28, 2007 Jkt 214001 By letter dated February 6, 2006, the Secretary of Commerce requested that PO 00000 Frm 00040 Fmt 4700 Sfmt 4700 an additional item of return information be disclosed to the Bureau for purposes related to the Bureau’s annual Survey of Industrial Research and Development. Specifically, the Secretary of Commerce requested categorical information on total qualified research expenses in three ranges: Greater than zero, but less than $1 million; greater than or equal to $1 million, but less than $3 million; and, greater than or equal to $3 million. The request indicates that because of the small number of companies with research and development expenses it is difficult to design an efficient sample that produces reliable estimates. Data on total qualified research expenses from the Form 6765, Credit for Increasing Research Activities, will assist the Bureau in identifying companies that are actively engaged in research and development activities for the annual Survey of Industrial Research and Development. Special Analyses It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to this regulation. For applicability of the Regulatory Flexibility Act (5 U.S.C. chapter 6), please refer to the crossreferenced notice of proposed rulemaking published elsewhere in this issue of the Federal Register. Pursuant to section 7805(f) of the Code, this regulation has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Drafting Information The principal author of this temporary regulation is Glenn Melcher, Office of the Associate Chief Counsel (Procedure & Administration). List of Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements. Amendments to the Regulations Accordingly, 26 CFR part 301 is amended as follows: I PART 301—PROCEDURE AND ADMINISTRATION Paragraph 1. The authority citation for part 301 continues to read in part as follows: I Authority: 26 U.S.C. 7805 * * * E:\FR\FM\31DER1.SGM 31DER1 Federal Register / Vol. 72, No. 249 / Monday, December 31, 2007 / Rules and Regulations Par. 2. Section 301.6103(j)(1)–1T is amended by revising paragraphs (a), (b), and (e) and removing paragraph (f) to read as follows: I § 301.6103(j)(1)–1T Disclosure of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities (temporary). (a) through (b)(3)(xxiv) [Reserved]. For further guidance, see § 301.6103(j)(1)– 1(a) and (b)(1) through (b)(3)(xxiv). (xxv) From Form 6765 (when filed with corporation income tax returns)— total qualified research expenses. * * * * * (e) Effective/applicability date. This section is applicable to disclosures to the Bureau of Economic Analysis on or after July 6, 2006. The amendment to paragraph (b)(3)(xxv) of this section is applicable to disclosures to the Bureau of the Census on or after December 31, 2007. The applicability of the amendment to paragraph (b)(3)(xxv) expires on or before December 28, 2010. Linda E. Stiff, Deputy Commissioner for Services and Enforcement. Approved: December 18, 2007. Eric Solomon, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. E7–25129 Filed 12–28–07; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF TRANSPORTATION Federal Railroad Administration 49 CFR Part 219 [Docket No. 2001–11213, Notice No. 11] RIN 2130–AA81 Alcohol and Drug Testing: Determination of Minimum Random Testing Rates for 2008 Federal Railroad Administration (FRA), DOT. ACTION: Notice of Determination. mstockstill on PROD1PC66 with RULES AGENCY: SUMMARY: Using data from Management Information System annual reports, FRA has determined that the 2006 rail industry random testing positive rates were 0.60 percent for drugs and 0.13 percent for alcohol. Because the industry-wide random drug testing positive rate has remained below 1.0 percent for the last two years, the Federal Railroad Administrator (Administrator) has determined that the minimum annual random drug testing rate for the period January 1, 2008, through December 31, 2008, will remain VerDate Aug<31>2005 17:51 Dec 28, 2007 Jkt 214001 at 25 percent of covered railroad employees. In addition, because the industry-wide random alcohol testing violation rate has remained below 0.5 percent for the last two years, the Administrator has determined that the minimum random alcohol testing rate will remain at 10 percent of covered railroad employees for the period January 1, 2008, through December 31, 2008. DATES: This notice is effective upon publication. FOR FURTHER INFORMATION CONTACT: Lamar Allen, Alcohol and Drug Program Manager, Office of Safety Enforcement, Mail Stop 25, Federal Railroad Administration, 1200 New Jersey Avenue, SE., Washington, DC 20590, (telephone 202 493–6313); or Kathy Schnakenberg, FRA Alcohol/Drug Program Specialist, (telephone 816 561– 2714). SUPPLEMENTARY INFORMATION: Administrator’s Determination of 2008 Minimum Random Drug and Alcohol Testing Rates In a final rule published on December 2, 1994 (59 FR 62218), FRA announced that it will set future minimum random drug and alcohol testing rates according to the rail industry’s overall positive rate, which is determined using annual railroad drug and alcohol program data taken from FRA’s Management Information System. Based on this data, the Administrator publishes a Federal Register notice each year, announcing the minimum random drug and alcohol testing rates for the following year. See 49 CFR 219.602, 608. Under this performance-based system, FRA may lower the minimum random drug testing rate to 25 percent of covered railroad employees whenever the industry-wide random drug positive rate is less than 1.0 percent for two calendar years while testing at a 50 percent minimum rate. For both drugs and alcohol, FRA reserves the right to consider other factors, such as the number of positives in its post-accident testing program, before deciding whether to lower annual minimum random testing rates. If the industrywide random drug positive rate is 1.0 percent or higher in any subsequent calendar year, FRA will return the minimum random drug testing rate to 50 percent of covered railroad employees. If the industry-wide random alcohol violation rate is less than 1.0 percent but greater than 0.5 percent, the minimum random alcohol testing rate will be 25 percent of covered railroad employees. FRA will raise the minimum random rate to 50 percent of covered railroad PO 00000 Frm 00041 Fmt 4700 Sfmt 4700 74193 employees if the industry-wide random alcohol violation rate is 1.0 percent or higher in any subsequent calendar year. FRA may lower the minimum random alcohol testing rate to 10 percent of covered railroad employees whenever the industry-wide violation rate is less than 0.5 percent for two calendar years while testing at a higher rate. In this notice, FRA announces that the minimum random drug testing rate will remain at 25 percent of covered railroad employees for the period January 1, 2008, through December 31, 2008, because the industry random drug testing positive rate was below 1.0 percent for the last two years (.060 in 2006 and .073 in 2005). The minimum random alcohol testing rate will remain at 10 percent of covered railroad employees for the period January 1, 2008, through December 31, 2008, because the industry-wide violation rate for alcohol has remained below 0.5 percent for the last two years (.013 in 2006 and .017 in 2005). Railroads remain free, as always, to conduct random testing at higher rates. Issued in Washington, DC, on December 17, 2007. Joseph H. Boardman, Administrator. [FR Doc. E7–25353 Filed 12–28–07; 8:45 am] BILLING CODE 4910–06–P DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 635 [Docket No. 070612190–7684–02] RIN 0648–AV58 Atlantic Highly Migratory Species; 2008 Atlantic Bluefin Tuna Quota Specifications and Effort Controls National Marine Fisheries Service (NMFS), National Oceanic and Atmospheric Administration (NOAA), Commerce. ACTION: Final rule. AGENCY: SUMMARY: NMFS announces the final rule to set 2008 fishing year specifications for the Atlantic bluefin tuna (BFT) fishery, including quotas for each of the established domestic fishing categories and effort controls for the General category and Angling category. This action is necessary to implement recommendations of the International Commission for the Conservation of Atlantic Tunas (ICCAT), as required by the Atlantic Tunas Convention Act (ATCA), and to achieve domestic E:\FR\FM\31DER1.SGM 31DER1

Agencies

[Federal Register Volume 72, Number 249 (Monday, December 31, 2007)]
[Rules and Regulations]
[Pages 74192-74193]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-25129]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9373]
RIN 1545-BH30


Disclosure of Return Information to the Bureau of the Census

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Temporary regulation.

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

SUMMARY: This document contains a temporary regulation that adds an 
additional item of return information that may be disclosed to the 
Bureau of the Census (Bureau). The regulation adds one item of return 
information for use in the Bureau's annual Survey of Industrial 
Research and Development. The temporary regulation provides guidance to 
IRS personnel responsible for disclosing the information. This 
regulation facilitates the assistance of the IRS to the Bureau in its 
statistics programs and requires no action by taxpayers and has no 
effect on their tax liabilities. The text of the temporary regulation 
also serves as the text of the proposed regulation (REG-147832-07) set 
forth in the Proposed Rules section in this issue of the Federal 
Register.

DATES: Effective Date: This regulation is effective on December 31, 
2007.
    Applicability Date: For dates of applicability, see Sec.  
301.6103(j)(1)-1T(e).

FOR FURTHER INFORMATION CONTACT: Glenn Melcher, (202) 622-4570 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    Under section 6103(j)(1)(A), upon written request from the 
Secretary of Commerce, the Treasury Secretary is to furnish to the 
Bureau of the Census (Bureau) return information as may be prescribed 
by Treasury regulations for the purpose of, but only to the extent 
necessary in, structuring censuses and conducting related statistical 
activities authorized by law. Section 301.6103(j)(1)-1 of the 
regulations further defines such purposes by reference to 13 U.S.C. 
chapter 5 and provides an itemized description of the return 
information authorized to be disclosed for such purposes.
    This document adopts a temporary regulation that authorizes the IRS 
to disclose an additional item of return information, which has been 
requested by the Secretary of Commerce, that is necessary for the 
Bureau's annual Survey of Industrial Research and Development.
    The temporary regulation in this issue of the Federal Register 
amends the Procedure and Administration Regulations (26 CFR part 301) 
relating to Internal Revenue Code (Code) section 6103(j)(1)(A). This 
amendment to the regulation contains rules relating to the disclosure 
of return information reflected on returns to officers and employees of 
the Department of Commerce for structuring censuses and conducting 
related statistical activities authorized by law.

Explanation of Provisions

    By letter dated February 6, 2006, the Secretary of Commerce 
requested that an additional item of return information be disclosed to 
the Bureau for purposes related to the Bureau's annual Survey of 
Industrial Research and Development. Specifically, the Secretary of 
Commerce requested categorical information on total qualified research 
expenses in three ranges: Greater than zero, but less than $1 million; 
greater than or equal to $1 million, but less than $3 million; and, 
greater than or equal to $3 million. The request indicates that because 
of the small number of companies with research and development expenses 
it is difficult to design an efficient sample that produces reliable 
estimates. Data on total qualified research expenses from the Form 
6765, Credit for Increasing Research Activities, will assist the Bureau 
in identifying companies that are actively engaged in research and 
development activities for the annual Survey of Industrial Research and 
Development.

Special Analyses

    It has been determined that this Treasury decision is not a 
significant regulatory action as defined in Executive Order 12866. 
Therefore, a regulatory assessment is not required. It also has been 
determined that section 553(b) of the Administrative Procedure Act (5 
U.S.C. chapter 5) does not apply to this regulation. For applicability 
of the Regulatory Flexibility Act (5 U.S.C. chapter 6), please refer to 
the cross-referenced notice of proposed rulemaking published elsewhere 
in this issue of the Federal Register. Pursuant to section 7805(f) of 
the Code, this regulation has been submitted to the Chief Counsel for 
Advocacy of the Small Business Administration for comment on its impact 
on small business.

Drafting Information

    The principal author of this temporary regulation is Glenn Melcher, 
Office of the Associate Chief Counsel (Procedure & Administration).

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Amendments to the Regulations

0
Accordingly, 26 CFR part 301 is amended as follows:

PART 301--PROCEDURE AND ADMINISTRATION

0
Paragraph 1. The authority citation for part 301 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *

[[Page 74193]]


0
Par. 2. Section 301.6103(j)(1)-1T is amended by revising paragraphs 
(a), (b), and (e) and removing paragraph (f) to read as follows:


Sec.  301.6103(j)(1)-1T  Disclosure of return information reflected on 
returns to officers and employees of the Department of Commerce for 
certain statistical purposes and related activities (temporary).

    (a) through (b)(3)(xxiv) [Reserved]. For further guidance, see 
Sec.  301.6103(j)(1)-1(a) and (b)(1) through (b)(3)(xxiv).
    (xxv) From Form 6765 (when filed with corporation income tax 
returns)--total qualified research expenses.
* * * * *
    (e) Effective/applicability date. This section is applicable to 
disclosures to the Bureau of Economic Analysis on or after July 6, 
2006. The amendment to paragraph (b)(3)(xxv) of this section is 
applicable to disclosures to the Bureau of the Census on or after 
December 31, 2007. The applicability of the amendment to paragraph 
(b)(3)(xxv) expires on or before December 28, 2010.

Linda E. Stiff,
Deputy Commissioner for Services and Enforcement.

    Approved: December 18, 2007.
Eric Solomon,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. E7-25129 Filed 12-28-07; 8:45 am]
BILLING CODE 4830-01-P