Approval and Promulgation of Air Quality Implementation Plans; Connecticut; Enhanced Vehicle Inspection and Maintenance Program, 74096-74097 [E8-28735]
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74096
Federal Register / Vol. 73, No. 235 / Friday, December 5, 2008 / Proposed Rules
Par. 4. Section 31.6011(a)–4 is
amended by adding paragraphs (b)(6)
and (d) to read as follows:
§ 31.6011(a)–4
withheld.
Returns of income tax
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(b) * * *
(6) Certain payments made by
government entities subject to
withholding under section 3402(t).
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(d) Effective/applicability date.
Paragraph (b)(6) relating to certain
payments made by government entities
subject to withholding under section
3402(t) applies to payments made by
government entities under section
3402(t) made after the later of December
31, 2010, or the date that is 6 months
after the date of publication in the
Federal Register of final regulations
under section 3402(t).
Par. 5. Section 31.6051–5 is added to
read as follows:
dwashington3 on PROD1PC60 with PROPOSALS
§ 31.6051–5 Statement and information
return required in case of withholding by
government entities.
14:59 Dec 04, 2008
Jkt 217001
§ 31.6071(a)–1 Time for filing returns and
other documents.
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(a) Statements required from
government entities. Every government
entity required to deduct and withhold
tax under section 3402(t) must furnish
to the payee a written statement
containing the information required by
paragraph (d) of this section.
(b) Information returns required from
government entities. Every government
entity required to furnish a payee
statement under paragraph (a) of this
section must file a duplicate of such
statement with the Secretary. Such
duplicate shall constitute an
information return.
(c) Prescribed form. The prescribed
form for the statement required by this
section is Form 1099–MISC,
‘‘Miscellaneous Income.’’
(d) Information required. Each
statement on Form 1099–MISC must
show the following—
(1) The name, address, and taxpayer
identification number of the person
receiving the payment subject to
withholding under section 3402(t);
(2) The amount of the payment
withheld upon;
(3) The amount of tax deducted and
withheld under section 3402(t);
(4) The name, address, and taxpayer
identification number of the government
entity filing the form;
(5) A legend stating that such amount
is being reported to the Internal
Revenue Service; and
(6) Such other information as is
required by the form.
(e) Time for furnishing statements.
The statement must be furnished to the
VerDate Aug<31>2005
payee no later than January 31 of the
year following the calendar year in
which the payment subject to
withholding was made.
(f) Cross references. For provisions
relating to the time for filing the
information returns required by this
section and to extensions of the time for
filing, see §§ 31.6071(a)–1(a)(3) and
1.6081–1(b)(3), respectively. For
penalties applicable to failure to file
information returns and furnish payee
statements, see sections 6721 through
6724.
(g) Effective/applicability date. This
section is effective on the later of
January 1, 2011, or the date that is 6
months after the date of publication in
the Federal Register of final regulations
under section 3402(t).
Par. 6. Section 31.6071(a)–1 is
amended by revising paragraph (a)(3)(i)
to read as follows:
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(3) Information returns—(i) General
rule. Each information return in respect
of wages as defined in the Federal
Insurance Contributions Act or of
income tax withheld from wages which
is required to be made under § 31.6051–
2 or of income tax withheld from
payments by government entities as
required under § 31.6051–5 shall be
filed on or before the last day of
February (March 31 if filed
electronically) of the year following the
calendar year for which it is made,
except that, if a tax return under
§ 31.6011(a)–5(a) is filed as a final
return for a period ending prior to
December 31, the information statement
shall be filed on or before the last day
of the second calendar month following
the period for which the tax return is
filed.
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Par. 7. Section 31.6302–1 is amended
by adding paragraph (e)(1)(iii)(E) and
revising paragraph (n) to read as
follows:
§ 31.6302–1 Federal tax deposit rules for
withheld income taxes and taxes under the
Federal Insurance Contributions Act (FICA)
attributable to payments made after
December 31, 1992.
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(e) * * * (1) * * *
(iii) * * *
(E) Certain payments made by
government entities under section
3402(t); and
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(n) Effective/applicability date. Except
for the deposit of employment taxes
attributable to payments made by
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government entities under section
3402(t), §§ 31.6302–1 through 31.6302–
3 apply with respect to the deposit of
employment taxes attributable to
payments made after December 31,
1992. Section 31.6302–1(e)(1)(iii)(E)
applies with respect to the deposit of
employment taxes attributable to
payments made by government entities
under section 3402(t) made after the
later of December 31, 2010, or the date
that is 6 months after the date of
publication in the Federal Register of
final regulations under section 3402(t).
Par. 8. Section 31.6302–4 is amended
by revising paragraph (b)(5) and adding
paragraphs (b)(6) and (e) to read as
follows:
§ 31.6302–4 Federal tax deposit rules for
withheld income taxes attributable to
nonpayroll payments made after December
31, 1993.
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(b) * * *
(5) Amounts withheld under section
3406, relating to backup withholding
with respect to reportable payments;
and
(6) Amounts withheld under section
3402(t), relating to certain payments
made by government entities.
*
*
*
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(e) Effective/applicability date.
Paragraph (b)(6) relating to certain
payments made by government entities
applies to payments made by
government entities under section
3402(t) made after the later of December
31, 2010, or the date that is 6 months
after the date of publication in the
Federal Register of final regulations
under section 3402(t).
Linda E. Stiff,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. E8–28789 Filed 12–4–08; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R01–OAR–2008–0194; A–1–FRL–
8718–1]
Approval and Promulgation of Air
Quality Implementation Plans;
Connecticut; Enhanced Vehicle
Inspection and Maintenance Program
AGENCY: Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
SUMMARY: The EPA is proposing to
approve a State Implementation Plan
E:\FR\FM\05DEP1.SGM
05DEP1
Federal Register / Vol. 73, No. 235 / Friday, December 5, 2008 / Proposed Rules
(SIP) revision submitted on December
19, 2007 by the State of Connecticut.
This SIP revision includes regulations to
update the enhanced motor vehicle
inspection and maintenance (I/M)
program in Connecticut. The revised
program includes a test and repair
network and on-board diagnostic
(OBD2) testing of 1996 and newer
vehicles. The intended effect of this
action is to propose approval of the
revised program into the Connecticut
SIP.
DATES: Written comments must be
received on or before January 5, 2009.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R01–
OAR–2008–0194 by one of the following
methods:
1. https://www.regulations.gov: Follow
the on-line instructions for submitting
comments.
2. E-mail: arnold.anne@epa.gov.
3. Fax: (617) 918–0047.
4. Mail: ‘‘EPA–R01–OAR–2008–
0194’’, Anne Arnold, U.S.
Environmental Protection Agency, EPA
New England Regional Office, One
Congress Street, Suite 1100 (mail code
CAQ), Boston, MA 02114–2023.
5. Hand Delivery or Courier: Deliver
your comments to: Anne Arnold,
Manager, Air Quality Planning Unit,
Office of Ecosystem Protection, U.S.
Environmental Protection Agency, EPA
New England Regional Office, One
Congress Street, 11th floor, (CAQ),
Boston, MA 02114–2023. Such
deliveries are only accepted during the
Regional Office’s normal hours of
operation. The Regional Office’s official
hours of business are Monday through
Friday, 8:30 a.m. to 4:30 p.m., excluding
legal holidays.
Please see the direct final rule which
is located in the Rules Section of this
Federal Register for detailed
instructions on how to submit
comments.
dwashington3 on PROD1PC60 with PROPOSALS
FOR FURTHER INFORMATION CONTACT:
Robert C. Judge, Office of Ecosystem
Protection, EPA New England, One
Congress Street, Suite 1100 (CAQ),
Boston, MA 02114–2023; 617–918–1045
(phone); 617–918–0045 (fax); e-mail at
judge.robert@epa.gov.
SUPPLEMENTARY INFORMATION: In the
Final Rules Section of this Federal
Register, EPA is approving the State’s
SIP submittal as a direct final rule
without prior proposal because the
Agency views this as a noncontroversial
submittal and anticipates no adverse
comments. A detailed rationale for the
approval is set forth in the direct final
rule. If no adverse comments are
received in response to this action, no
VerDate Aug<31>2005
14:59 Dec 04, 2008
Jkt 217001
further activity is contemplated. If EPA
receives adverse comments, the direct
final rule will be withdrawn and all
public comments received will be
addressed in a subsequent final rule
based on this proposed rule. EPA will
not institute a second comment period.
Any parties interested in commenting
on this action should do so at this time.
Please note that if EPA receives adverse
comment on an amendment, paragraph,
or section of this rule and if that
provision may be severed from the
remainder of the rule, EPA may adopt
as final those provisions of the rule that
are not the subject of an adverse
comment.
For additional information, see the
direct final rule which is located in the
Rules Section of this Federal Register.
Dated: September 12, 2008.
Robert W. Varney,
Regional Administrator, EPA New England.
[FR Doc. E8–28735 Filed 12–4–08; 8:45 am]
BILLING CODE 6560–50–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R09–OAR–2008–0788; FRL–8745–3]
Revisions to the California State
Implementation Plan, South Coast Air
Quality Management District
AGENCY: Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
SUMMARY: EPA is proposing to approve
revisions to the South Coast Air Quality
Management District (SCAQMD) portion
of the California State Implementation
Plan (SIP). These revisions concern
oxides of nitrogen (NOX ) emissions
from large water heaters and small
boilers and process heaters. We are
proposing to approve a local rule to
regulate these emission sources under
the Clean Air Act as amended in 1990
(CAA or the Act).
DATES: Any comments on this proposal
must arrive by January 5, 2009.
ADDRESSES: Submit comments,
identified by docket number [EPA–R09–
OAR–2008–0788], by one of the
following methods:
1. Federal eRulemaking Portal:
https://www.regulations.gov. Follow the
on-line instructions.
2. E-mail: steckel.andrew@epa.gov.
3. Mail or deliver: Andrew Steckel
(Air-4), U.S. Environmental Protection
Agency Region IX, 75 Hawthorne Street,
San Francisco, CA 94105–3901.
Instructions: All comments will be
included in the public docket without
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74097
change and may be made available
online at https://www.regulations.gov,
including any personal information
provided, unless the comment includes
Confidential Business Information (CBI)
or other information whose disclosure is
restricted by statute. Information that
you consider CBI or otherwise protected
should be clearly identified as such and
should not be submitted through
https://www.regulations.gov or e-mail.
https://www.regulations.gov is an
‘‘anonymous access’’ system, and EPA
will not know your identity or contact
information unless you provide it in the
body of your comment. If you send email directly to EPA, your e-mail
address will be automatically captured
and included as part of the public
comment. 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: The index to the docket for
this action is available electronically at
https://www.regulations.gov and in hard
copy at EPA Region IX, 75 Hawthorne
Street, San Francisco, California. While
all documents in the docket are listed in
the index, some information may be
publicly available only at the hard copy
location (e.g., copyrighted material), and
some may not be publicly available in
either location (e.g., CBI). To inspect the
hard copy materials, please schedule an
appointment during normal business
hours with the contact listed in the FOR
FURTHER INFORMATION CONTACT section.
FOR FURTHER INFORMATION CONTACT:
Idalia Perez, EPA Region IX, (415) 972–
3248, perez.idalia@epa.gov.
SUPPLEMENTARY INFORMATION: This
proposal addresses the following local
rule: SCAQMD 1146.2. In the Rules and
Regulations section of this Federal
Register, we are approving this local
rule in a direct final action without
prior proposal because we believe these
SIP revisions are not controversial. If we
receive adverse comments, however, we
will publish a timely withdrawal of the
direct final rule and address the
comments in subsequent action based
on this proposed rule.
We do not plan to open a second
comment period, so anyone interested
in commenting should do so at this
time. If we do not receive adverse
comments, no further activity is
planned. For further information, please
see the direct final action.
E:\FR\FM\05DEP1.SGM
05DEP1
Agencies
[Federal Register Volume 73, Number 235 (Friday, December 5, 2008)]
[Proposed Rules]
[Pages 74096-74097]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-28735]
=======================================================================
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ENVIRONMENTAL PROTECTION AGENCY
40 CFR Part 52
[EPA-R01-OAR-2008-0194; A-1-FRL-8718-1]
Approval and Promulgation of Air Quality Implementation Plans;
Connecticut; Enhanced Vehicle Inspection and Maintenance Program
AGENCY: Environmental Protection Agency (EPA).
ACTION: Proposed rule.
-----------------------------------------------------------------------
SUMMARY: The EPA is proposing to approve a State Implementation Plan
[[Page 74097]]
(SIP) revision submitted on December 19, 2007 by the State of
Connecticut. This SIP revision includes regulations to update the
enhanced motor vehicle inspection and maintenance (I/M) program in
Connecticut. The revised program includes a test and repair network and
on-board diagnostic (OBD2) testing of 1996 and newer vehicles. The
intended effect of this action is to propose approval of the revised
program into the Connecticut SIP.
DATES: Written comments must be received on or before January 5, 2009.
ADDRESSES: Submit your comments, identified by Docket ID No. EPA-R01-
OAR-2008-0194 by one of the following methods:
1. https://www.regulations.gov: Follow the on-line instructions for
submitting comments.
2. E-mail: arnold.anne@epa.gov.
3. Fax: (617) 918-0047.
4. Mail: ``EPA-R01-OAR-2008-0194'', Anne Arnold, U.S. Environmental
Protection Agency, EPA New England Regional Office, One Congress
Street, Suite 1100 (mail code CAQ), Boston, MA 02114-2023.
5. Hand Delivery or Courier: Deliver your comments to: Anne Arnold,
Manager, Air Quality Planning Unit, Office of Ecosystem Protection,
U.S. Environmental Protection Agency, EPA New England Regional Office,
One Congress Street, 11th floor, (CAQ), Boston, MA 02114-2023. Such
deliveries are only accepted during the Regional Office's normal hours
of operation. The Regional Office's official hours of business are
Monday through Friday, 8:30 a.m. to 4:30 p.m., excluding legal
holidays.
Please see the direct final rule which is located in the Rules
Section of this Federal Register for detailed instructions on how to
submit comments.
FOR FURTHER INFORMATION CONTACT: Robert C. Judge, Office of Ecosystem
Protection, EPA New England, One Congress Street, Suite 1100 (CAQ),
Boston, MA 02114-2023; 617-918-1045 (phone); 617-918-0045 (fax); e-mail
at judge.robert@epa.gov.
SUPPLEMENTARY INFORMATION: In the Final Rules Section of this Federal
Register, EPA is approving the State's SIP submittal as a direct final
rule without prior proposal because the Agency views this as a
noncontroversial submittal and anticipates no adverse comments. A
detailed rationale for the approval is set forth in the direct final
rule. If no adverse comments are received in response to this action,
no further activity is contemplated. If EPA receives adverse comments,
the direct final rule will be withdrawn and all public comments
received will be addressed in a subsequent final rule based on this
proposed rule. EPA will not institute a second comment period. Any
parties interested in commenting on this action should do so at this
time. Please note that if EPA receives adverse comment on an amendment,
paragraph, or section of this rule and if that provision may be severed
from the remainder of the rule, EPA may adopt as final those provisions
of the rule that are not the subject of an adverse comment.
For additional information, see the direct final rule which is
located in the Rules Section of this Federal Register.
Dated: September 12, 2008.
Robert W. Varney,
Regional Administrator, EPA New England.
[FR Doc. E8-28735 Filed 12-4-08; 8:45 am]
BILLING CODE 6560-50-P