Recovery of Cost of Hospital and Medical Care and Treatment Furnished by the United States; Delegation of Authority, 9102-9103 [2010-4025]
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9102
Federal Register / Vol. 75, No. 39 / Monday, March 1, 2010 / Rules and Regulations
beginning in 2009, then to qualify, the
individual’s adjusted gross income
shown on the preceding year’s return
must be less than $250,000, rather than
$500,000. See section 6654(d)(1)(D)(iv).
Pursuant to section 6654(d)(1)(D)(ii)(II),
the Secretary shall prescribe by
regulation the form, manner, and time
for filing a certification. Additionally,
section 6654(m) authorizes the Secretary
to prescribe regulations as necessary to
carry out the purposes of section 6654.
Income from a small business is
defined in general terms in section
6654(d)(1)(D)(iii) as income from a trade
or business the average number of
employees of which was less than 500
for calendar year 2008. The temporary
regulations specify that the trade or
business must be a bona fide trade or
business of which the individual was an
owner. The temporary regulations
provide that a trade or business may be
organized as, or take the legal form of,
a corporation, partnership, limited
liability company, or sole
proprietorship.
The temporary regulations also
provide that a qualified individual shall
file a certification with the IRS in the
manner and at the time prescribed in
forms, publications, or other guidance,
such as Form 2210, ‘‘Underpayment of
Estimated Tax by Individuals, Estates,
and Trusts’’ (or any successor form and
its instructions).
The temporary regulations will be
applicable for taxable years beginning in
2009. The reduced percentage in section
6654(d)(1)(D) is limited to taxable years
beginning in 2009 and does not apply to
taxable years beginning before or after
2009.
mstockstill on DSKH9S0YB1PROD with RULES
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.
For the applicability of the Regulatory
Flexibility Act, see 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 these
regulations is Adrienne Mikolashek,
Office of the Associate Chief Counsel,
Procedure and Administration.
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16:31 Feb 26, 2010
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List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Amendments to the Regulations
Accordingly, 26 CFR part 1 is
amended as follows:
■
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 is amended by adding an entry
in numerical order to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.6654–2 is amended
by:
■ 1. Revising paragraph (a) introductory
text.
■ 2. Redesignating paragraph (a)(1) as
paragraph (a)(1)(i).
■ 3. Adding new paragraphs (a)(1)(ii)
and (f).
The additions and revision read as
follows:
■
§ 1.6654–2 Exceptions to imposition of the
addition to the tax in the case of
individuals.
(a) [Reserved]. For further guidance,
see § 1.6654–2T(a).
(1)(i) * * *
(ii) [Reserved]. For further guidance,
see § 1.6654–2T(a)(1)(ii).
*
*
*
*
*
(f) [Reserved]. For further guidance,
see § 1.6654–2T(f).
■ Par. 3. Section 1.6654–2T is added to
read as follows:
§ 1.6654–2T Exceptions to imposition of
the addition to the tax in the case of
individuals (temporary).
(a) In general. The addition to the tax
under section 6654 will not be imposed
for any underpayment of any
installment of estimated tax if, on or
before the date prescribed for payment
of the installment, the total amount of
all payments of estimated tax made
equals or exceeds the lesser of the
amount in § 1.6654–2(a)(1) or the
amount in § 1.6654–2(a)(2).
(1)(i) [Reserved]. For further guidance,
see § 1.6654–2(a)(1)(i).
(ii) Special rule for taxable years
beginning in 2009. For any taxable year
beginning in 2009, for a qualified
individual, the amount described in
§ 1.6654–2(a)(1)(i) is reduced to 90
percent of that amount.
(A) Qualified individual means any
individual whose adjusted gross income
shown on the individual’s return for the
preceding taxable year is less than
$500,000 and who certifies, as
prescribed in paragraph (a)(1)(ii)(D) of
this section, that more than 50 percent
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Fmt 4700
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of the gross income shown on the return
for the preceding taxable year was
income from a small business.
(B) Income from a small business
means income from the operation of a
bona fide trade or business of which the
individual was an owner during
calendar year 2009, and that on average
had fewer than 500 employees in
calendar year 2008.
(C) The trade or business may be
organized as, or take the legal form of,
a corporation, partnership, limited
liability company, or sole
proprietorship.
(D) A qualified individual shall file a
certification of the individual’s
qualification in the manner and at the
time prescribed by the Internal Revenue
Service in forms, publications, or other
guidance.
(a)(2) through (e) [Reserved]. For
further guidance, see § 1.6654–2(a)(2)
through (e).
(f) Effective/applicability date.
Paragraph (a) of this section applies to
any taxable year beginning in 2009.
(g) Expiration date. The applicability
of paragraph (a) of this section expires
on or before February 26, 2013.
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
Approved: February 18, 2010.
Michael F. Mundaca,
Acting Assistant Secretary of the Treasury
(Tax Policy).
[FR Doc. 2010–4126 Filed 2–26–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF JUSTICE
28 CFR Part 43
[AG Order No. 3141–2010]
Recovery of Cost of Hospital and
Medical Care and Treatment Furnished
by the United States; Delegation of
Authority
Department of Justice.
Final rule.
AGENCY:
ACTION:
SUMMARY: This rule amends Department
of Justice regulations to increase the
settlement and waiver authority
delegated to heads of departments and
agencies of the United States
responsible for the furnishing of
hospital, medical, surgical, or dental
care. This change responds to the
increase in medical costs since 1992,
when the current level of delegated
settlement and waiver authority was
established, and will further the
efficient operation of the government.
DATES: Effective Date: March 1, 2010.
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01MRR1
Federal Register / Vol. 75, No. 39 / Monday, March 1, 2010 / Rules and Regulations
FOR FURTHER INFORMATION CONTACT:
Phyllis J. Pyles, Director, Torts Branch,
Civil Division, Department of Justice,
Washington, DC 20530, telephone (202)
616–4252.
SUPPLEMENTARY INFORMATION: This rule
amending 28 CFR part 43 represents the
first increase since 1992 of the
settlement and waiver authority
delegated to the departments and
agencies of the United States
responsible for the furnishing of
hospital, medical, surgical, or dental
care. During the intervening period, the
cost of medical care and treatment has
increased substantially. That increase
warrants a corresponding increase in
settlement and waiver authority to
further the efficient operation of the
government.
Administrative Procedure Act
This rule relates to a matter of agency
management or personnel and therefore
is exempt from the usual requirements
of prior notice and comment and a
thirty-day delay in effective date. See 5
U.S.C. 553(a)(2).
Regulatory Flexibility Act
The Attorney General, in accordance
with the Regulatory Flexibility Act, 5
U.S.C. 605(b), has reviewed this rule
and, by approving it, certifies that it will
not have a significant economic impact
on a substantial number of small entities
because it pertains to personnel and
administrative matters affecting the
Department. A Regulatory Flexibility
Analysis was not required to be
prepared for this final rule because the
Department was not required to publish
a general notice of proposed rulemaking
for this matter.
mstockstill on DSKH9S0YB1PROD with RULES
Executive Order 12866: Regulatory
Planning and Review
This rule has been drafted and
reviewed in accordance with Executive
Order 12866, Regulatory Planning and
Review, § 1(b), ‘‘Principles of
Regulation.’’ This rule is limited to
agency organization, management, and
personnel as described by Executive
Order 12866, § (3)(d)(3), and therefore is
not a ‘‘regulation’’ or ‘‘rule’’ as defined by
that Executive Order. Accordingly, this
rule has not been reviewed by the Office
of Management and Budget.
Executive Order 13132: Federalism
This rule will not have substantial
direct effects on the States, on the
relationship between the national
government and the States, or on the
distribution of power and
responsibilities among the various
levels of government. Therefore, in
accordance with Executive Order 13132,
VerDate Nov<24>2008
16:31 Feb 26, 2010
Jkt 220001
9103
the Department of Justice has
determined that this rule does not have
sufficient federalism implications to
warrant the preparation of a federalism
summary impact statement.
Authority: Sec. 2, 76 Stat. 593; 42 U.S.C.
2651–2653; E.O. 11060, 3 CFR, 1959–1963
Comp. p. 651.
Executive Order 12988: Civil Justice
Reform
§ 43.3
This rule meets the applicable
standards provided in sections 3(a) and
3(b)(2) of Executive Order 12988.
Unfunded Mandates Reform Act of
1995
This rule will not result in the
expenditure by State, local, and tribal
governments, in the aggregate, or by the
private sector, of $100 million or more
in any one year, and it will not
significantly or uniquely affect small
governments. Therefore, no actions were
deemed necessary under the provisions
of the Unfunded Mandates Reform Act
of 1995, 2 U.S.C. 1501 et seq.
Small Business Regulatory Enforcement
Fairness Act of 1996
This rule is not a major rule as
defined by section 251 of the Small
Business Regulatory Enforcement
Fairness Act of 1996, 5 U.S.C. 804. This
rule will not result in an annual effect
on the economy of $100 million or
more; a major increase in cost or prices;
or significant adverse effects on
competition, employment, investment,
productivity, or innovation, or the
ability of United States-based
companies to compete with foreignbased companies in domestic and
export markets.
Congressional Review Act
This action pertains to agency
management, personnel, and
organization and does not substantially
affect the rights or obligations of nonagency parties. Accordingly, it is not a
‘‘rule’’ for purposes of the reporting
requirement of 5 U.S.C. 801.
List of Subjects in 28 CFR Part 43
Claims, Health care.
Accordingly, by virtue of the authority
vested in the Attorney General by law,
including 42 U.S.C. 2651–2653,
Executive Order 11060 (3 CFR, 1959–
1963 Comp. p. 651), part 43 of title 28
of the Code of Federal Regulations is
amended as follows:
■
PART 43—RECOVERY OF COST OF
HOSPITAL AND MEDICAL CARE AND
TREATMENT FURNISHED BY THE
UNITED STATES
1. The authority citation for part 43
continues to read as follows:
■
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Frm 00019
Fmt 4700
Sfmt 4700
2. In § 43.3, paragraphs (a)(2), (a)(3),
and (b) are revised to read as follows:
■
Settlement and waiver of claims.
(a) * * *
(2) Compromise or settle and execute
a release of any claim, not in excess of
$300,000, which the United States has
for the reasonable value of such care
and treatment; or
(3) Waive and in this connection
release any claim, not in excess of
$300,000, in whole or in part, either for
the convenience of the Government, or
if the head of the Department or Agency,
or his or her designee, determines that
collection would result in undue
hardship upon the person who suffered
the injury or disease resulting in the
care and treatment described in § 43.1.
(b) Claims in excess of $300,000 may
be compromised, settled, waived, and
released only with the prior approval of
the Department of Justice.
*
*
*
*
*
Dated: February 23, 2010.
Eric H. Holder, Jr.,
Attorney General.
[FR Doc. 2010–4025 Filed 2–26–10; 8:45 am]
BILLING CODE 4410–12–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R05–OAR–2009–0964; FRL–9116–8]
Approval and Promulgation of Air
Quality Implementation Plans; Illinois;
NOX Budget Trading Program
AGENCY: Environmental Protection
Agency (EPA).
ACTION: Direct final rule.
SUMMARY: EPA is approving a revision to
the Illinois State Implementation Plan
(SIP) that would terminate the
provisions of the Nitrogen Oxides (NOX)
Budget Trading Program that apply to
electric generating units. EPA is no
longer operating the NOX Budget
Trading Program as a compliance option
under the NOX SIP Call. These sources
are now subject to provisions in a newer
set of approved Illinois rules that
address EPA’s Clean Air Interstate Rule
(CAIR). For these reasons, the sunset of
the NOX Budget Trading Program for
these sources merely deactivates
duplicative rule language.
DATES: This direct final rule will be
effective April 30, 2010, unless EPA
receives adverse comments by March
E:\FR\FM\01MRR1.SGM
01MRR1
]]>Agencies
[Federal Register Volume 75, Number 39 (Monday, March 1, 2010)]
[Rules and Regulations]
[Pages 9102-9103]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-4025]
=======================================================================
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DEPARTMENT OF JUSTICE
28 CFR Part 43
[AG Order No. 3141-2010]
Recovery of Cost of Hospital and Medical Care and Treatment
Furnished by the United States; Delegation of Authority
AGENCY: Department of Justice.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: This rule amends Department of Justice regulations to increase
the settlement and waiver authority delegated to heads of departments
and agencies of the United States responsible for the furnishing of
hospital, medical, surgical, or dental care. This change responds to
the increase in medical costs since 1992, when the current level of
delegated settlement and waiver authority was established, and will
further the efficient operation of the government.
DATES: Effective Date: March 1, 2010.
[[Page 9103]]
FOR FURTHER INFORMATION CONTACT: Phyllis J. Pyles, Director, Torts
Branch, Civil Division, Department of Justice, Washington, DC 20530,
telephone (202) 616-4252.
SUPPLEMENTARY INFORMATION: This rule amending 28 CFR part 43 represents
the first increase since 1992 of the settlement and waiver authority
delegated to the departments and agencies of the United States
responsible for the furnishing of hospital, medical, surgical, or
dental care. During the intervening period, the cost of medical care
and treatment has increased substantially. That increase warrants a
corresponding increase in settlement and waiver authority to further
the efficient operation of the government.
Administrative Procedure Act
This rule relates to a matter of agency management or personnel and
therefore is exempt from the usual requirements of prior notice and
comment and a thirty-day delay in effective date. See 5 U.S.C.
553(a)(2).
Regulatory Flexibility Act
The Attorney General, in accordance with the Regulatory Flexibility
Act, 5 U.S.C. 605(b), has reviewed this rule and, by approving it,
certifies that it will not have a significant economic impact on a
substantial number of small entities because it pertains to personnel
and administrative matters affecting the Department. A Regulatory
Flexibility Analysis was not required to be prepared for this final
rule because the Department was not required to publish a general
notice of proposed rulemaking for this matter.
Executive Order 12866: Regulatory Planning and Review
This rule has been drafted and reviewed in accordance with
Executive Order 12866, Regulatory Planning and Review, Sec. 1(b),
``Principles of Regulation.'' This rule is limited to agency
organization, management, and personnel as described by Executive Order
12866, Sec. (3)(d)(3), and therefore is not a ``regulation'' or
``rule'' as defined by that Executive Order. Accordingly, this rule has
not been reviewed by the Office of Management and Budget.
Executive Order 13132: Federalism
This rule will not have substantial direct effects on the States,
on the relationship between the national government and the States, or
on the distribution of power and responsibilities among the various
levels of government. Therefore, in accordance with Executive Order
13132, the Department of Justice has determined that this rule does not
have sufficient federalism implications to warrant the preparation of a
federalism summary impact statement.
Executive Order 12988: Civil Justice Reform
This rule meets the applicable standards provided in sections 3(a)
and 3(b)(2) of Executive Order 12988.
Unfunded Mandates Reform Act of 1995
This rule will not result in the expenditure by State, local, and
tribal governments, in the aggregate, or by the private sector, of $100
million or more in any one year, and it will not significantly or
uniquely affect small governments. Therefore, no actions were deemed
necessary under the provisions of the Unfunded Mandates Reform Act of
1995, 2 U.S.C. 1501 et seq.
Small Business Regulatory Enforcement Fairness Act of 1996
This rule is not a major rule as defined by section 251 of the
Small Business Regulatory Enforcement Fairness Act of 1996, 5 U.S.C.
804. This rule will not result in an annual effect on the economy of
$100 million or more; a major increase in cost or prices; or
significant adverse effects on competition, employment, investment,
productivity, or innovation, or the ability of United States-based
companies to compete with foreign-based companies in domestic and
export markets.
Congressional Review Act
This action pertains to agency management, personnel, and
organization and does not substantially affect the rights or
obligations of non-agency parties. Accordingly, it is not a ``rule''
for purposes of the reporting requirement of 5 U.S.C. 801.
List of Subjects in 28 CFR Part 43
Claims, Health care.
0
Accordingly, by virtue of the authority vested in the Attorney General
by law, including 42 U.S.C. 2651-2653, Executive Order 11060 (3 CFR,
1959-1963 Comp. p. 651), part 43 of title 28 of the Code of Federal
Regulations is amended as follows:
PART 43--RECOVERY OF COST OF HOSPITAL AND MEDICAL CARE AND
TREATMENT FURNISHED BY THE UNITED STATES
0
1. The authority citation for part 43 continues to read as follows:
Authority: Sec. 2, 76 Stat. 593; 42 U.S.C. 2651-2653; E.O.
11060, 3 CFR, 1959-1963 Comp. p. 651.
0
2. In Sec. 43.3, paragraphs (a)(2), (a)(3), and (b) are revised to
read as follows:
Sec. 43.3 Settlement and waiver of claims.
(a) * * *
(2) Compromise or settle and execute a release of any claim, not in
excess of $300,000, which the United States has for the reasonable
value of such care and treatment; or
(3) Waive and in this connection release any claim, not in excess
of $300,000, in whole or in part, either for the convenience of the
Government, or if the head of the Department or Agency, or his or her
designee, determines that collection would result in undue hardship
upon the person who suffered the injury or disease resulting in the
care and treatment described in Sec. 43.1.
(b) Claims in excess of $300,000 may be compromised, settled,
waived, and released only with the prior approval of the Department of
Justice.
* * * * *
Dated: February 23, 2010.
Eric H. Holder, Jr.,
Attorney General.
[FR Doc. 2010-4025 Filed 2-26-10; 8:45 am]
BILLING CODE 4410-12-P
