Medicare Program: Proposed Changes to the Hospital Outpatient Perspective Payment System and CY 2009 Payment Rates; Proposed Changes to the Ambulatory Surgical Center Payment System and CY 2009 Payment Rates, 46575-46579 [Z8-15539]
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Federal Register / Vol. 73, No. 155 / Monday, August 11, 2008 / Proposed Rules
(e)(5), (e)(6), (e)(7), and (e)(8),
respectively, and adding new paragraph
(e)(4).
8. Revising the heading for paragraph
(h)(2) and adding a sentence at the end
of the paragraph.
The additions and revisions read as
follows:
§ 1.45D–1
New markets tax credit.
rwilkins on PROD1PC63 with PROPOSALS
(a) * * *
(e) * * *
(4) Section 708(b)(1)(B) termination.
*
*
*
*
*
(h) * * *
(2) Exception for certain provisions.
*
*
*
*
*
(d) * * *
(6) * * *
(i) * * * Except as provided in
paragraph (d)(6)(ii) of this section, an
entity is treated as a qualified active
low-income community business for the
duration of the qualified community
development entity’s (CDE’s)
investment in the entity if the CDE
reasonably expects, at the time the CDE
makes the capital or equity investment
in, or loan to, the entity, that the entity
will satisfy the requirements to be a
qualified active low-income community
business under paragraphs (d)(4)(i) and
(d)(5) of this section (including, if
applicable, portions of business under
paragraph (d)(4)(iii) of this section)
throughout the entire period of the
investment or loan. A CDE may rely on
this paragraph (d)(6)(i) to treat an entity
as a qualified active low-income
community business even if the CDE’s
investment in or loan to the entity is
made through other CDEs under
paragraph (d)(1)(iv)(A) of this section.
(e) * * *
(3) * * *
(iii) Capital interest in a partnership.
In the case of an equity investment that
is a capital interest in a CDE that is a
partnership for Federal tax purposes, a
pro rata cash distribution by the CDE to
its partners based on each partner’s
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capital interest in the CDE during the
taxable year will not be treated as a
redemption for purposes of paragraph
(e)(2)(iii) of this section if the
distribution does not exceed the sum of
the CDE’s ‘‘operating income’’ for the
taxable year and the CDE’s
undistributed ‘‘operating income’’ (if
any) for the prior taxable year. For
purposes of this paragraph (e)(3)(iii),
§ 1.704–1(b)(1)(vii) applies to treat an
allocation to a partner of its share of
partnership net or ‘‘bottom line’’ taxable
income or loss as an allocation to such
partner of the same share of each item
of income, gain, loss, and deduction that
is taken into account in computing the
partner’s net or ‘‘bottom line’’ taxable
income or loss. In addition, a non-pro
rata ‘‘de minimis’’ cash distribution by
a CDE to a partner or partners during the
taxable year will not be treated as a
redemption. A non-pro rata ‘‘de
minimis’’ cash distribution may not
exceed the lesser of 5 percent of the
CDE’s ‘‘operating income’’ for that
taxable year or 10 percent of the
partner’s capital interest in the CDE. For
purposes of this paragraph (e)(3)(iii),
with respect to any taxable year,
‘‘operating income’’ is the sum of:
*
*
*
*
*
(B) Tax-exempt income under section
103;
*
*
*
*
*
(D) Deductions under sections 167
and 168, including the additional firstyear depreciation under section 168(k),
and any other depreciation and
amortization deductions under the
Code;
*
*
*
*
*
(e) * * *
(4) Section 708(b)(1)(B) termination. A
termination under section 708(b)(1)(B)
of a CDE that is a partnership is not a
recapture event.
*
*
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*
(h) * * *
(2) Exception for certain provisions.
* * * Paragraph (d)(6)(i) of this section
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46575
as it relates to a CDE’s investment under
paragraph (d)(1)(iv)(A), paragraph
(e)(3)(iii) of this section as it relates to
the distribution of undistributed
‘‘operating income’’ for the prior taxable
year and to the application of § 1.704–
1(b)(1)(vii), paragraph (e)(3)(iii)(B) of
this section, paragraph (e)(3)(iii)(D) of
this section as it relates to any other
depreciation and amortization
deductions under the Code, and
paragraph (e)(4) of this section apply to
taxable years ending on or after the date
of publication of the Treasury decision
adopting these rules as final regulation
in the Federal Register.
Linda E. Stiff,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. E8–18442 Filed 8–8–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Centers for Medicare & Medicaid
Services
42 CFR Parts 410 and 419
[CMS–1404–P]
RIN 0938–AP17
Medicare Program: Proposed Changes
to the Hospital Outpatient Perspective
Payment System and CY 2009 Payment
Rates; Proposed Changes to the
Ambulatory Surgical Center Payment
System and CY 2009 Payment Rates
Correction
In proposed rule document E8–15539
beginning on page 41416 in the issue of
Friday, July 18, 2008, make the
following correction:
On pages 41504 through 41505, Table
30 should be replaced to appear as
follows:
BILLING CODE 4120–01–D
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Federal Register / Vol. 73, No. 155 / Monday, August 11, 2008 / Proposed Rules
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[FR Doc. Z8–15539 Filed 8–8–08; 8:45 am]
DEPARTMENT OF COMMERCE
BILLING CODE 4120–01–C
National Oceanic and Atmospheric
Administration
GENERAL SERVICES
ADMINISTRATION
50 CFR Part 600
48 CFR Part 513
RIN 0648–AW10
[GSAR Case 2007–G502; Docket 2008–0007;
Sequence 16]
Marine Recreational Fisheries of the
United States; National Saltwater
Angler Registry Program
RIN 3090–AI67
AGENCY:
[Docket No. 071001548–7287–02]
National Marine Fisheries
Service (NMFS), National Oceanic and
Atmospheric Administration (NOAA),
Commerce.
ACTION: Proposed rule; extension of
comment period.
General Services Acquisition
Regulation; GSAR Case 2007–G502;
Rewrite of GSAR Part 513, Simplified
Acquisition Procedures
Correction
rwilkins on PROD1PC63 with PROPOSALS
In proposed rule document E8–17549
beginning on page 44955 in the issue of
Friday, August 1, 2008, make the
following correction:
PART 513–
[Removed]
On page 44956. in the third column,
in the last line, the part heading should
appear as shown above.
[FR Doc. Z8–17549 Filed 8–8–08; 8:45 am]
BILLING CODE 1505–01–D
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SUMMARY: NMFS extends the comment
period on the proposed rule to establish
the National Saltwater Angler Registry
Program. NMFS has received a request
from the Gulf of Mexico Fishery
Management Council to extend the
deadline beyond its current 60-day
comment period until a date following
the Council’s August 11–15 meeting.
The extension of the comment period
for ten days will allow the Council to
adopt comments during its meeting and
to submit them before the comment
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46579
period closes, and will allow other
interested parties additional time to
submit comments. The comment
deadline is extended from August 11,
2008, to August 21, 2008.
DATES: Comments must be received on
or before August 21, 2008.
ADDRESSES: You may submit comments,
identified by RIN 0648–AW10, by any of
the following methods:
• Electronic submissions: Submit all
electronic public comments via the
Federal eRulemaking Portal https://
www.regulations.gov
• Fax: 301–713–1875, Attn: Gordon
Colvin.
• Mail: John Boreman, Director, Office
of Science and Technology, NMFS, 1315
East-West Highway, Silver Spring, MD
20910, Attn: Gordon Colvin.
Instructions: All comments received
are a part of the public record and will
generally be posted to https://
www.regulations.gov without change.
All personal identifying information (for
example, name, address, etc.)
voluntarily submitted by the commenter
may be publicly accessible. Do not
submit confidential business
information or otherwise sensitive or
protected information. NMFS will
accept anonymous comments (enter N/
A in the required fields, if you wish to
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Federal Register / Vol. 73, No. 155 / Monday, August 11, 2008 / Proposed Rules
]]>Agencies
[Federal Register Volume 73, Number 155 (Monday, August 11, 2008)]
[Proposed Rules]
[Pages 46575-46579]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: Z8-15539]
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DEPARTMENT OF HEALTH AND HUMAN SERVICES
Centers for Medicare & Medicaid Services
42 CFR Parts 410 and 419
[CMS-1404-P]
RIN 0938-AP17
Medicare Program: Proposed Changes to the Hospital Outpatient
Perspective Payment System and CY 2009 Payment Rates; Proposed Changes
to the Ambulatory Surgical Center Payment System and CY 2009 Payment
Rates
Correction
In proposed rule document E8-15539 beginning on page 41416 in the
issue of Friday, July 18, 2008, make the following correction:
On pages 41504 through 41505, Table 30 should be replaced to appear
as follows:
BILLING CODE 4120-01-D
[[Page 46576]]
[GRAPHIC] [TIFF OMITTED] TP11AU08.025
[[Page 46577]]
[GRAPHIC] [TIFF OMITTED] TP11AU08.026
[[Page 46578]]
[GRAPHIC] [TIFF OMITTED] TP11AU08.027
[[Page 46579]]
[GRAPHIC] [TIFF OMITTED] TP11AU08.028
[FR Doc. Z8-15539 Filed 8-8-08; 8:45 am]
BILLING CODE 4120-01-C
