Developmental Disabilities Program, 43904-43905 [E8-17296]
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Federal Register / Vol. 73, No. 146 / Tuesday, July 29, 2008 / Proposed Rules
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under section 6675 will not be imposed
with respect to the claim. If a person
claims an income tax credit under
section 34 in lieu of a payment under
section 6427(e) with respect to sales and
uses of mixtures during a calendar
quarter and the aggregate amount
claimed as an income tax credit with
respect to such sales and uses exceeds
the amount allowed under § 48.6426–
7(a)(2), the income tax rules related to
assessing an underpayment of income
tax liability apply. The section 6675
penalty for excessive claims with
respect to fuels does not apply in the
case of section 34 income tax credits.
Similar rules apply to excessive claims
under sections 34 or 6427 with respect
to sales and uses of alternative fuel.
(c) Payment computation for certain
blenders—(1) In general. This paragraph
(c) applies to a blender for any calendar
quarter in which the blender’s entire tax
liability under section 4081 is based
solely on the volume of alcohol in
alcohol fuel mixtures, biodiesel in
biodiesel mixtures, renewable diesel in
renewable diesel mixtures, or
alternative fuel in alternative fuel
mixtures. If this paragraph (c) applies
for a calendar quarter, the blender may
use the following procedure to
determine the amount it may claim as
an income tax credit under section 34 or
a payment under section 6427(e) with
respect to each mixture that it sells or
uses during the quarter:
(i) First, determine the amount
allowed under section 6426 as a credit
on Form 720 by multiplying the volume
of untaxed liquid used to produce the
mixture by the tax imposed per gallon
on the untaxed liquid.
(ii) Then, determine the total credit
and payment allowable by multiplying
the volume of untaxed liquid used to
produce the mixture by the tax credit
rate per gallon.
(iii) Then, subtract the amount
determined in paragraph (c)(1)(i) of this
section (the section 6426 credit amount)
from the amount determined in
paragraph (c)(1)(ii) of this section. This
difference is the amount of the payment
or income tax credit that may be
claimed with respect to that mixture.
(2) Example. The following example
illustrates the provisions of this
paragraph (c):
(i) P is a biodiesel mixture producer.
P produces blended taxable fuel outside of
the bulk transfer/terminal system by adding
biodiesel that is agri-biodiesel to taxed diesel
fuel. See §§ 48.4081–1(c)(1) and 48.4081–
3(g). P has no § 4081 liability other than its
liability as a blender on its sale of the
biodiesel mixture. During the period August
1 through August 10 (at which time the tax
rate on diesel fuel is $0.244 per gallon and
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16:41 Jul 28, 2008
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the claim amount on agri-biodiesel is $1.00
per gallon), P uses 5,000 gallons of agribiodiesel to produce a biodiesel mixture. P
determines that it may claim $3,780 as a
payment under section 6427(e) with respect
to this mixture. P computes this amount by—
(A) Multiplying 5,000 (gallons of agribiodiesel) × $0.244 (tax imposed per gallon)
= $1,220;
(B) Multiplying 5,000 (gallons of agribiodiesel) × $1.00 (tax credit rate per gallon)
= $5,000; and
(C) Subtracting $1,220 from $5,000 =
$3,780.
(ii) On August 11, P files Form 8849 for the
period August 1–August 10. To avoid an
excessive claim, P limits the claim on Form
8849 to $3,780 reporting 3,780 gallons of
agri-biodiesel.
(iii) On Form 720 P reports liability for IRS
No. 60(c) of $1,220 (5,000 gallons × $.244)
and claims a credit on Schedule C for $1,220
for period August 1–August 10, reporting on
Schedule C 1,220 gallons of agri-biodiesel.
(d) Effective/applicability date. This
section is applicable on and after the
date these regulations are published as
final regulations in the Federal Register.
Kevin M. Brown,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. E8–17270 Filed 7–28–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
FOR FURTHER INFORMATION CONTACT:
Richard A. Hurst of the Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel
(Procedure and Administration), at
Richard.A.Hurst@irscounsel.treas.gov.
SUPPLEMENTARY INFORMATION: A notice
of public hearing that appeared in the
Federal Register on Thursday, April 17,
2008 (73 FR 20870), announced that a
public hearing was scheduled for
August 5, 2008, at 10 a.m., in the
auditorium, Internal Revenue Building,
1111 ConstitutionAvenue, NW.,
Washington, DC. The subject of the
public hearing is under sections 2642
and 9100 of the Internal Revenue Code.
The public comment period for these
regulations expired on July 16, 2008.
Outlines of topics to be discussed at the
hearing were due on July 15, 2008. The
notice of proposed rulemaking and
notice of public hearing instructed those
interested in testifying at the public
hearing to submit an outline of the
topics to be addressed. As of Friday,
July 18, 2008, no one has requested to
speak. Therefore, the public hearing
scheduled for August 5, 2008, is
cancelled.
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. E8–17291 Filed 7–28–08; 8:45 am]
BILLING CODE 4830–01–P
26 CFR Parts 26 and 301
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
[REG–147775–06]
RIN 1545–BH63
Regulations Under Section 2642(g);
Hearing
Internal Revenue Service (IRS),
Treasury.
ACTION: Cancellation of notice of public
hearing on proposed rulemaking.
45 CFR Parts 1385, 1386, 1387, and
1388
RIN 0970–AB11
AGENCY:
SUMMARY: This document cancels a
public hearing on proposed rulemaking
providing guidance under section
2642(g)(1). The proposed regulations
describe the circumstances and
procedures under which an extension of
time will be granted under section
2642(g)(1). The proposed guidance
affects individuals (or their estates) who
failed to make a timely allocation of
generation-skipping transfer (GST)
exemption to a transfer, and individuals
(or their estates) who failed to make a
timely election under section 2632(b)(3)
or (c)(5).
DATES: The public hearing, originally
scheduled for August 5, 2008, at 10
a.m., is cancelled.
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Developmental Disabilities Program
Administration on
Developmental Disabilities,
Administration for Children and
Families, HHS.
ACTION: Proposed rule; reopening of
comment period.
AGENCY:
SUMMARY: The Administration on
Developmental Disabilities (ADD)
reopens the public comment period on
the proposed rule published in the
Federal Register on April 10, 2008 (73
FR19708) to propose clarifications and
new requirements to implement the
Developmental Disabilities Assistance
and Bill of Rights Act of 2000 (DD Act
of 2000). During the comment period
there were instances when the
electronic system was not available and
individuals were having difficulties
using the system. ADD is reopening the
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Federal Register / Vol. 73, No. 146 / Tuesday, July 29, 2008 / Proposed Rules
comment period of the NPRM to ensure
that all individuals have an opportunity
to comment on the proposed rule. Also,
the submission of comments
electronically will now be through the
OMB regulations Web site,
regulations.gov, rather than ACF’s
regulations Web site.
DATES: Comments will be accepted
through September 29, 2008.
ADDRESSES: Interested persons are
invited to submit comments regarding
this proposed rule to: Commissioner,
Administration on Developmental
Disabilities, Administration for Children
and Families, 370 L’Enfant Promenade,
SW., Mail Stop: HHH 405D,
Washington, DC 20447. Persons may
also transmit comments electronically
via the internet at: https://
www.regulations.gov. Electronic
comments must include the full name,
address, and organizational affiliation (if
any) of the commenter. All comments
and letters will be available for public
inspection, Monday through Friday 7
a.m. to 4 p.m., at the address above, by
calling (202) 690–5841 to set up an
appointment and gain entry to the
building. Electronically-submitted
comments will be available for viewing
immediately. To download an electronic
version of the rule, access the OMB Web
site https://www.regulations.gov.
FOR FURTHER INFORMATION CONTACT:
Elsbeth Porter Wyatt, Administration on
Developmental Disabilities, telephone
(202) 690–5841 (Voice). The TDD
telephone number for the
Administration on Developmental
Disabilities is (202) 690–6415. These are
not toll-free numbers. This document
will be made available in alternative
formats upon request.
Notice of 90-day petition
finding and initiation of status review.
ACTION:
SUMMARY: We, the U.S. Fish and
Wildlife Service (Service), announce a
90-day finding on a petition to list the
Tucson shovel-nosed snake (Chionactis
occipitalis klauberi) as threatened or
endangered under the Endangered
Species Act of 1973, as amended (Act).
We find that the petition presents
substantial scientific or commercial
information indicating that listing the
Tucson shovel-nosed snake may be
warranted. Therefore, with the
publication of this notice, we are
initiating a status review of the
subspecies, and we will issue a 12month finding to determine if listing the
subspecies is warranted. To ensure that
the status review of the Tucson shovelnosed snake is comprehensive, we are
soliciting scientific and commercial
information regarding this subspecies.
DATES: To allow us adequate time to
conduct a status review, we request that
information be submitted on or before
September 29, 2008.
ADDRESSES: You may submit
information by one of the following
methods:
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments.
• U.S. mail or hand-delivery: Public
Comments Processing, Attn: FWS–R2–
ES–2008–0060, Division of Policy and
Directives Management, U.S. Fish and
Wildlife Service, 4401 N. Fairfax Drive,
Suite 222, Arlington, VA 22203.
We will not accept e-mail or faxes. We
will post all information received on
https://www.regulations.gov. This
generally means that we will post any
personal information you provide us
Dated: July 22, 2008.
(see the Information Solicited section
Ann C. Agnew,
below for more details).
Executive Secretary to the Department.
FOR FURTHER INFORMATION CONTACT:
[FR Doc. E8–17296 Filed 7–28–08; 8:45 am]
Steve Spangle, Field Supervisor,
BILLING CODE 4194–01–P
Arizona Ecological Services Office, 2321
West Royal Palm Drive, Suite 103,
Phoenix, AZ 85021; telephone 602–242–
DEPARTMENT OF THE INTERIOR
0210; facsimile 602–242–2513. If you
use a telecommunications device for the
Fish and Wildlife Service
deaf (TDD), please call the Federal
Information Relay Service (FIRS) at
50 CFR Part 17
800–877–8339.
[FWS–R2–ES–2008–0060]; [1111–FY06–MO– SUPPLEMENTARY INFORMATION:
pwalker on PROD1PC71 with PROPOSALS
B2]
Endangered and Threatened Wildlife
and Plants; 90-Day Finding on a
Petition To List the Tucson ShovelNosed Snake (Chionactis occipitalis
klauberi) as Threatened or Endangered
with Critical Habitat
AGENCY:
Fish and Wildlife Service,
Interior.
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16:41 Jul 28, 2008
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Information Solicited
When we make a finding that a
petition presents substantial
information indicating that listing a
species may be warranted, we are
required to promptly commence a
review of the status of the species. To
ensure that the status review is
complete and based on the best
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43905
available scientific and commercial
information, we are soliciting
information on the status of the Tucson
shovel-nosed snake. We request
information from the public, other
concerned governmental agencies,
Tribes, the scientific community,
industry, or any other interested parties
concerning the status of the Tucson
shovel-nosed snake. We are seeking
information regarding the subspecies’
historical and current status and
distribution, its biology and ecology, its
taxonomy (especially genetics of the
subspecies), ongoing conservation
measures for the subspecies and its
habitat, and threats to either the
subspecies or its habitat.
If we determine that listing the
Tucson shovel-nosed snake is
warranted, it is our intent to propose
critical habitat to the maximum extent
prudent and determinable at the time
we would propose to list the subspecies.
Therefore, with regard to areas within
the geographical range currently
occupied by the Tucson shovel-nosed
snake, we also request data and
information on what may constitute
physical or biological features essential
to the conservation of the subspecies,
where these features are currently
found, and whether any of these
features may require special
management considerations or
protection. In addition, we request data
and information regarding whether
there are areas outside the geographical
area occupied by the subspecies that are
essential to the conservation of the
subspecies. Please provide specific
information as to what, if any, critical
habitat should be proposed for
designation, if the subspecies is
proposed for listing, and why that
proposed habitat meets the
requirements of the Act.
Please note that comments merely
stating support or opposition to the
action under consideration without
providing supporting information,
although noted, will not be considered
in making a determination, as section
4(b)(1)(A) of the Act directs that
determinations as to whether any
species is a threatened or endangered
species must be made ‘‘solely on the
basis of the best scientific and
commercial data available.’’ Based on
the status review, we will issue a 12month finding on the petition, as
provided in section 4(b)(3)(B) of the Act.
You may submit your information
concerning this finding by one of the
methods listed in the ADDRESSES
section. We will not consider
submissions sent by e-mail or fax or to
an address not listed in the ADDRESSES
section.
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Agencies
[Federal Register Volume 73, Number 146 (Tuesday, July 29, 2008)]
[Proposed Rules]
[Pages 43904-43905]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-17296]
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DEPARTMENT OF HEALTH AND HUMAN SERVICES
45 CFR Parts 1385, 1386, 1387, and 1388
RIN 0970-AB11
Developmental Disabilities Program
AGENCY: Administration on Developmental Disabilities, Administration
for Children and Families, HHS.
ACTION: Proposed rule; reopening of comment period.
-----------------------------------------------------------------------
SUMMARY: The Administration on Developmental Disabilities (ADD) reopens
the public comment period on the proposed rule published in the Federal
Register on April 10, 2008 (73 FR19708) to propose clarifications and
new requirements to implement the Developmental Disabilities Assistance
and Bill of Rights Act of 2000 (DD Act of 2000). During the comment
period there were instances when the electronic system was not
available and individuals were having difficulties using the system.
ADD is reopening the
[[Page 43905]]
comment period of the NPRM to ensure that all individuals have an
opportunity to comment on the proposed rule. Also, the submission of
comments electronically will now be through the OMB regulations Web
site, regulations.gov, rather than ACF's regulations Web site.
DATES: Comments will be accepted through September 29, 2008.
ADDRESSES: Interested persons are invited to submit comments regarding
this proposed rule to: Commissioner, Administration on Developmental
Disabilities, Administration for Children and Families, 370 L'Enfant
Promenade, SW., Mail Stop: HHH 405D, Washington, DC 20447. Persons may
also transmit comments electronically via the internet at: https://
www.regulations.gov. Electronic comments must include the full name,
address, and organizational affiliation (if any) of the commenter. All
comments and letters will be available for public inspection, Monday
through Friday 7 a.m. to 4 p.m., at the address above, by calling (202)
690-5841 to set up an appointment and gain entry to the building.
Electronically-submitted comments will be available for viewing
immediately. To download an electronic version of the rule, access the
OMB Web site https://www.regulations.gov.
FOR FURTHER INFORMATION CONTACT: Elsbeth Porter Wyatt, Administration
on Developmental Disabilities, telephone (202) 690-5841 (Voice). The
TDD telephone number for the Administration on Developmental
Disabilities is (202) 690-6415. These are not toll-free numbers. This
document will be made available in alternative formats upon request.
Dated: July 22, 2008.
Ann C. Agnew,
Executive Secretary to the Department.
[FR Doc. E8-17296 Filed 7-28-08; 8:45 am]
BILLING CODE 4194-01-P