Visas: Documentation of Non-immigrants Under the Immigration and Nationality Act, 74174-74175 [E7-25417]
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74174
Federal Register / Vol. 72, No. 249 / Monday, December 31, 2007 / Rules and Regulations
and name checks to include the vast
majority of visa applicants is a critical
component of the Department’s efforts
to enhance the nation’s border security.
DEPARTMENT OF STATE
22 CFR Part 41
[Public Notice 6045]
Visas: Documentation of Nonimmigrants Under the Immigration and
Nationality Act
Department of State.
ACTION: Final rule.
AGENCY:
SUMMARY: This rule amends 22 CFR Part
41 in order to reflect increased security
measures requiring fingerprinting and
name checks of all visa applicants, with
certain narrow exceptions, and to be
consistent with an amendment to the
Schedule of Fees for Consular Services
including the cost of such checks in fees
for non-immigrant and immigrant visas
and border crossing cards.
DATES: This final rule becomes effective
January 1, 2008.
FOR FURTHER INFORMATION CONTACT:
Barbara J. Kennedy, Legislation and
Regulations Division, Visa Services,
Department of State; 2401 E Street, NW.,
Room L–603, Washington, DC 20520–
0106, (202) 663–1206, e-mail
KennedyBJ@State.gov.
SUPPLEMENTARY INFORMATION:
mstockstill on PROD1PC66 with RULES
Background
What Is the Authority for This Action?
The Secretary of State is charged with
the administration and enforcement of
the provisions of the Immigration and
Nationality Act (INA) and all other
immigration and nationality laws
relating to, inter alia, the powers, duties
and functions of consular officers. 8
U.S.C. 1104. The Secretary is also
authorized to establish regulations
necessary for carrying out these duties.
Id. In 2004, Congress found that existing
procedures allowed many individuals to
enter the United States showing only
minimal identification and that greater
security measures were necessary to
protect the United States from terrorist
attacks. Intelligence Reform and
Terrorism Prevention Act of 2004
(IRTPA), Pub. L. 108–458 (Dec. 17,
2004), section 7209. In order to more
effectively carry out its duties to
administer and enforce the INA, and to
respond to the congressional mandate in
the IRTPA to increase the nation’s
border security, the Department has
begun performing fingerprint and name
checks on all visa applicants except
those falling within a narrow range of
exceptions. Fingerprints are now
required of all visa applicants except
those under 14 years of age or over 79
years of age, and certain diplomats and
officials. The expansion of fingerprint
VerDate Aug<31>2005
17:23 Dec 28, 2007
Jkt 214001
Why is the Department Amending Part
41 at This Time?
The deletion of Part 22, section
41.105(b) is necessary at this time
because the Department is conducting
fingerprint checks and name checks on
all visa applicants who do not fall
within the exceptions noted above, and
because beginning on January 1, 2008,
the cost of such checks will be included
in visa fees, including the fees for nonimmigrant visas. In contrast, section
41.105(b) prescribes fingerprint and
name checks of non-immigrant visa
applicants only in certain
circumstances, and provides that a fee
for fingerprint checks will only be
charged when a name check indicates
the possibility of a criminal history. 22
CFR 41.105(b) should be deleted in
order to ensure that the Department’s
regulations concerning fingerprint and
name checks of non-immigrant visa
applicants are consistent. In order to
prevent any confusion as to when
fingerprint and name checks are
required of non-immigrant visa
applicants and what fees for these
services must be paid by visa
applicants, the provision must be
deleted effective January 1, 2008,
simultaneously with the effective date
of the amendment to the Schedule of
Fees for Consular Services.
Regulatory Findings
Administrative Procedure Act
This regulation involves a foreign
affairs function of the United States and,
therefore, in accordance with 5 U.S.C.
553(a)(1), is not subject to the rule
making procedures set forth at 5 U.S.C.
533.
Regulatory Flexibility Act/Executive
Order 13272:
Small Business.
Because this final rule is exempt from
notice and comment rulemaking under
5 U.S.C. 553, it is exempt from the
regulatory flexibility analysis
requirements set forth at sections 603
and 604 of the Regulatory Flexibility
Act (5 U.S.C. 603 and 604). Nonetheless,
consistent with section 605(b) of the
Regulatory Flexibility Act (5 U.S.C.
605(b)), the Department certifies that
this rule will not have a significant
economic impact on a substantial
number of small entities.
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Fmt 4700
Sfmt 4700
The Unfunded Mandates Reform Act of
1995
Section 202 of the Unfunded
Mandates Reform Act of 1995 (UFMA),
Pub. L. 104–4, 109 Stat. 48, 2 U.S.C.
1532, generally requires agencies to
prepare a statement before proposing
any rule that may result in an annual
expenditure of $100 million or more by
State, local, or tribal governments, or by
the private sector. This rule will not
result in any such expenditure, nor will
it significantly or uniquely affect small
governments.
Small Business Regulatory Enforcement
Fairness Act of 1996
This rule is not a major rule as
defined by 5 U.S.C. 804, for purposes of
congressional review of agency
rulemaking under the Small Business
Regulatory Enforcement Fairness Act of
1996, Pub. L. 104–121. This rule will
not result in an annual effect on the
economy of $100 million or more; a
major increase in costs or prices; or
adverse effects on competition,
employment, investment, productivity,
innovation, or the ability of United
States-based companies to compete with
foreign based companies in domestic
and import markets.
Executive Order 12866
The Department of State does not
consider this rule to be a ‘‘significant
regulatory action’’ under Executive
Order 12866, section 3(f), Regulatory
Planning and Review. In addition, this
rule is exempt from review under E.O.
12866. The Department has nevertheless
reviewed it to ensure its consistency
with the regulatory philosophy and
principles set forth in that Executive
Order.
Executive Orders 12372 and 13132:
Federalism
This regulation will not have
substantial direct effects on the States,
on the relationship between the national
government and the States, or the
distribution of power and
responsibilities among the various
levels of government. Nor will the rule
have federalism implications warranting
the application of Executive Orders No.
12372 and No. 13132.
Paperwork Reduction Act
This rule does not impose information
collection requirements under the
provisions of the Paperwork Reduction
Act, 44 U.S.C., Chapter 35.
List of Subjects in 22 CFR Part 41
Visas, Nonimmigrants, Passports and
Visas, Fees, Surcharge.
E:\FR\FM\31DER1.SGM
31DER1
Federal Register / Vol. 72, No. 249 / Monday, December 31, 2007 / Rules and Regulations
Accordingly, 22 CFR part 41 is
amended as follows:
I
PART 41—[AMENDED]
1. The authority citation for Part 41
continues to read as follows:
I
Authority: 8 U.S.C. 1104; Pub. L. 105–277,
112 Stat. 2681–795 through 2681–801; 8
U.S.C. 1185 note (section 7209 of Pub. L.
108–458).
2. Section 41.105 is amended by
removing paragraph (b).
I
Dated: December 21, 2007.
Maura Harty,
Assistant Secretary for Consular Affairs,
Department of State.
[FR Doc. E7–25417 Filed 12–28–07; 8:45 am]
BILLING CODE 4710–06–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 602
[TD 9374]
RIN 1545–BF09
Nuclear Decommissioning Funds
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and Temporary regulation.
AGENCY:
mstockstill on PROD1PC66 with RULES
SUMMARY: This document contains final
and temporary regulations under section
468A of the Internal Revenue Code
relating to deductions for contributions
to trusts maintained for
decommissioning nuclear power plants.
The temporary regulations affect most
taxpayers that own an interest in a
nuclear power plant and reflect recent
statutory changes. The text of these
temporary regulations also serves as the
text of the proposed regulations set forth
in the notice of proposed rulemaking on
this subject in the Proposed Rules
section in this issue of the Federal
Register.
DATES: Effective Date: These regulations
are effective on December 31, 2007.
Applicability Dates: For dates of
applicability, see § 1.468A–9T.
FOR FURTHER INFORMATION CONTACT:
Patrick S. Kirwan, (202) 622–3110 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
These temporary regulations are being
issued without prior notice and public
procedure pursuant to the
Administrative Procedure Act (5 U.S.C.
553). For this reason, the collections of
information contained in these
regulations have been approved by the
Office of Management and Budget on a
VerDate Aug<31>2005
17:51 Dec 28, 2007
Jkt 214001
temporary basis under control number
1545–2091 and pending receipt and
review of comments, may be approved
for a period of three years. Responses to
these collections of information are
required to obtain a tax benefit.
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
For further information concerning
this collection of information, and
where to submit comments on the
collection of information and the
accuracy of the estimated burden, and
suggestions for reducing this burden,
please refer to the preamble of the crossreferencing notice of proposed
rulemaking published in the Proposed
Rules section in this issue of the Federal
Register.
Books or records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Background
This document contains amendments
to 26 CFR part 1 providing temporary
regulations under section 468A of the
Internal Revenue Code of 1986 (Code).
Section 468A was amended by section
1310 of the Energy Policy Act of 2005
(the Energy Policy Act), Public Law
109–58 (119 Stat. 594).
Explanation of Provisions
Section 468A provides a deduction
for amounts contributed to a qualified
nuclear decommissioning reserve fund.
Under prior law, the deduction was
limited to the lesser of the amount
included in the utility’s cost of service
for ratemaking purposes or the ruling
amount. As a result, only regulated
utilities could take advantage of section
468A. The Energy Policy Act
amendment of section 468A eliminated
the cost-of-service limitation.
Accordingly, decommissioning costs of
an unregulated nuclear power plant may
now be funded by deductible
contributions to a qualified nuclear
decommissioning fund.
Under prior law, deductible
contributions were also limited to the
amount necessary to fund the plant’s
post-1983 nuclear decommissioning
costs (determined as if
decommissioning costs accrued ratably
over the estimated useful life of the
plant). The Energy Policy Act
amendment of section 468A also
eliminated this limitation. Accordingly,
taxpayers may now fund the entire cost
PO 00000
Frm 00023
Fmt 4700
Sfmt 4700
74175
of decommissioning a plant through a
qualified nuclear decommissioning
fund.
A plant’s pre-1984 nuclear
decommissioning costs can be funded
by increasing the annual deductible
contributions over the remaining useful
life of the plant. In addition, however,
the Energy Policy Act amendments to
section 468A permit more rapid funding
of the pre-1984 costs. A taxpayer may
contribute, in a single taxable year, all
or any portion of the amount needed to
fund pre-1984 nuclear decommissioning
costs that have not been previously
funded (a ‘‘special transfer’’). A special
transfer is not deductible in full in the
year the contribution is made. Instead,
the deduction is allowed ratably over
the remaining useful life of the nuclear
plant. Gain or loss is not recognized on
any special transfer, and the transferred
assets have a carryover basis.
Section 468A allows a deduction only
if the Internal Revenue Service has
given the taxpayer a schedule of ruling
amounts (that is, a schedule specifying
the maximum deductible contribution
that can be made in each taxable year).
The Energy Policy Act amendments
provide that the taxpayer must obtain a
new schedule of ruling amounts when
the Nuclear Regulatory Commission
(NRC) extends the operating license of
the plant.
Useful Life
The schedule of ruling amounts may
not provide for more rapid than level
funding over the estimated useful life of
the nuclear power plant. Also, as noted
above, deductions for special transfers
are allowed ratably over the plant’s
remaining useful life. Under the current
regulations, the useful life of the plant
begins on the first day of the taxable
year that includes the date that the
nuclear power plant begins commercial
operations, and ends on the last day of
the taxable year that includes the
estimated date on which the nuclear
power plant will no longer be included
in the taxpayer’s rate base for
ratemaking purposes. The proposed and
temporary regulations retain this general
framework for plants that were
regulated by a public utility commission
(PUC) before January 1, 2006, and
permit the use of any reasonable method
to determine the end of the estimated
useful life for all other plants. The
current regulations require adjustments
to the estimated useful life to reflect
changes in PUC assumptions regarding
useful life. The proposed and temporary
regulations eliminate this requirement.
Taxpayers will, however, be permitted
E:\FR\FM\31DER1.SGM
31DER1
Agencies
[Federal Register Volume 72, Number 249 (Monday, December 31, 2007)]
[Rules and Regulations]
[Pages 74174-74175]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-25417]
[[Page 74174]]
-----------------------------------------------------------------------
DEPARTMENT OF STATE
22 CFR Part 41
[Public Notice 6045]
Visas: Documentation of Non-immigrants Under the Immigration and
Nationality Act
AGENCY: Department of State.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: This rule amends 22 CFR Part 41 in order to reflect increased
security measures requiring fingerprinting and name checks of all visa
applicants, with certain narrow exceptions, and to be consistent with
an amendment to the Schedule of Fees for Consular Services including
the cost of such checks in fees for non-immigrant and immigrant visas
and border crossing cards.
DATES: This final rule becomes effective January 1, 2008.
FOR FURTHER INFORMATION CONTACT: Barbara J. Kennedy, Legislation and
Regulations Division, Visa Services, Department of State; 2401 E
Street, NW., Room L-603, Washington, DC 20520-0106, (202) 663-1206, e-
mail KennedyBJ@State.gov.
SUPPLEMENTARY INFORMATION:
Background
What Is the Authority for This Action?
The Secretary of State is charged with the administration and
enforcement of the provisions of the Immigration and Nationality Act
(INA) and all other immigration and nationality laws relating to, inter
alia, the powers, duties and functions of consular officers. 8 U.S.C.
1104. The Secretary is also authorized to establish regulations
necessary for carrying out these duties. Id. In 2004, Congress found
that existing procedures allowed many individuals to enter the United
States showing only minimal identification and that greater security
measures were necessary to protect the United States from terrorist
attacks. Intelligence Reform and Terrorism Prevention Act of 2004
(IRTPA), Pub. L. 108-458 (Dec. 17, 2004), section 7209. In order to
more effectively carry out its duties to administer and enforce the
INA, and to respond to the congressional mandate in the IRTPA to
increase the nation's border security, the Department has begun
performing fingerprint and name checks on all visa applicants except
those falling within a narrow range of exceptions. Fingerprints are now
required of all visa applicants except those under 14 years of age or
over 79 years of age, and certain diplomats and officials. The
expansion of fingerprint and name checks to include the vast majority
of visa applicants is a critical component of the Department's efforts
to enhance the nation's border security.
Why is the Department Amending Part 41 at This Time?
The deletion of Part 22, section 41.105(b) is necessary at this
time because the Department is conducting fingerprint checks and name
checks on all visa applicants who do not fall within the exceptions
noted above, and because beginning on January 1, 2008, the cost of such
checks will be included in visa fees, including the fees for non-
immigrant visas. In contrast, section 41.105(b) prescribes fingerprint
and name checks of non-immigrant visa applicants only in certain
circumstances, and provides that a fee for fingerprint checks will only
be charged when a name check indicates the possibility of a criminal
history. 22 CFR 41.105(b) should be deleted in order to ensure that the
Department's regulations concerning fingerprint and name checks of non-
immigrant visa applicants are consistent. In order to prevent any
confusion as to when fingerprint and name checks are required of non-
immigrant visa applicants and what fees for these services must be paid
by visa applicants, the provision must be deleted effective January 1,
2008, simultaneously with the effective date of the amendment to the
Schedule of Fees for Consular Services.
Regulatory Findings
Administrative Procedure Act
This regulation involves a foreign affairs function of the United
States and, therefore, in accordance with 5 U.S.C. 553(a)(1), is not
subject to the rule making procedures set forth at 5 U.S.C. 533.
Regulatory Flexibility Act/Executive Order 13272:
Small Business.
Because this final rule is exempt from notice and comment
rulemaking under 5 U.S.C. 553, it is exempt from the regulatory
flexibility analysis requirements set forth at sections 603 and 604 of
the Regulatory Flexibility Act (5 U.S.C. 603 and 604). Nonetheless,
consistent with section 605(b) of the Regulatory Flexibility Act (5
U.S.C. 605(b)), the Department certifies that this rule will not have a
significant economic impact on a substantial number of small entities.
The Unfunded Mandates Reform Act of 1995
Section 202 of the Unfunded Mandates Reform Act of 1995 (UFMA),
Pub. L. 104-4, 109 Stat. 48, 2 U.S.C. 1532, generally requires agencies
to prepare a statement before proposing any rule that may result in an
annual expenditure of $100 million or more by State, local, or tribal
governments, or by the private sector. This rule will not result in any
such expenditure, nor will it significantly or uniquely affect small
governments.
Small Business Regulatory Enforcement Fairness Act of 1996
This rule is not a major rule as defined by 5 U.S.C. 804, for
purposes of congressional review of agency rulemaking under the Small
Business Regulatory Enforcement Fairness Act of 1996, Pub. L. 104-121.
This rule will not result in an annual effect on the economy of $100
million or more; a major increase in costs or prices; or adverse
effects on competition, employment, investment, productivity,
innovation, or the ability of United States-based companies to compete
with foreign based companies in domestic and import markets.
Executive Order 12866
The Department of State does not consider this rule to be a
``significant regulatory action'' under Executive Order 12866, section
3(f), Regulatory Planning and Review. In addition, this rule is exempt
from review under E.O. 12866. The Department has nevertheless reviewed
it to ensure its consistency with the regulatory philosophy and
principles set forth in that Executive Order.
Executive Orders 12372 and 13132: Federalism
This regulation will not have substantial direct effects on the
States, on the relationship between the national government and the
States, or the distribution of power and responsibilities among the
various levels of government. Nor will the rule have federalism
implications warranting the application of Executive Orders No. 12372
and No. 13132.
Paperwork Reduction Act
This rule does not impose information collection requirements under
the provisions of the Paperwork Reduction Act, 44 U.S.C., Chapter 35.
List of Subjects in 22 CFR Part 41
Visas, Nonimmigrants, Passports and Visas, Fees, Surcharge.
[[Page 74175]]
0
Accordingly, 22 CFR part 41 is amended as follows:
PART 41--[AMENDED]
0
1. The authority citation for Part 41 continues to read as follows:
Authority: 8 U.S.C. 1104; Pub. L. 105-277, 112 Stat. 2681-795
through 2681-801; 8 U.S.C. 1185 note (section 7209 of Pub. L. 108-
458).
0
2. Section 41.105 is amended by removing paragraph (b).
Dated: December 21, 2007.
Maura Harty,
Assistant Secretary for Consular Affairs, Department of State.
[FR Doc. E7-25417 Filed 12-28-07; 8:45 am]
BILLING CODE 4710-06-P