Tobacco Transition Payment Program; Tobacco Transition Assessments, 76921-76923 [2010-31061]
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76921
Rules and Regulations
Federal Register
Vol. 75, No. 237
Friday, December 10, 2010
This section of the FEDERAL REGISTER
contains regulatory documents having general
applicability and legal effect, most of which
are keyed to and codified in the Code of
Federal Regulations, which is published under
50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by
the Superintendent of Documents. Prices of
new books are listed in the first FEDERAL
REGISTER issue of each week.
DEPARTMENT OF AGRICULTURE
Commodity Credit Corporation
7 CFR Part 1463
RIN 0560–AH30
Tobacco Transition Payment Program;
Tobacco Transition Assessments
Commodity Credit Corporation,
USDA.
ACTION: Final rule; technical
amendment.
AGENCY:
The Commodity Credit
Corporation (CCC) is modifying the
regulations for the Tobacco Transition
Payment Program (TTPP) to clarify,
consistent with current practice and as
required by the Fair and Equitable
Tobacco Reform Act of 2004 (FETRA),
that the allocation of tobacco
manufacturer and importer assessments
among the six classes of tobacco
products will be determined using
constant tax rates so as to assure that
adjustments continue to be based solely
on changes in the gross domestic
volume of each class. This means that
CCC will continue to determine tobacco
class allocations using the Federal
excise tax rates that applied in fiscal
year 2005. These are the same tax rates
used when TTPP was implemented and
must be used to ensure, consistent with
FETRA, that changes in the relative
class assessments are made only on the
basis of changes in volume, not changes
in tax rates. This technical amendment
does not change how the TTPP is
implemented by CCC, but rather
clarifies the wording of the regulation to
directly address this point.
DATES: Effective Date: December 10,
2010.
jdjones on DSK8KYBLC1PROD with RULES
SUMMARY:
Jane
Reed, Economic and Policy Analysis
Staff, Farm Service Agency (FSA);
phone: (202) 720–6782, e-mail:
FOR FURTHER INFORMATION CONTACT:
VerDate Mar<15>2010
13:36 Dec 09, 2010
Jkt 223001
jane.reed@wdc.usda.gov. Persons with
disabilities or who require alternative
means for communication (Braille, large
print, audio tape, etc.) should contact
the U.S. Department of Agriculture
(USDA) Target Center at (202) 720–2600
(voice and TDD).
SUPPLEMENTARY INFORMATION: FETRA
(7 U.S.C. 518–519a), which was
contained in the American Jobs Creation
Act of 2004 (Pub. L. 108–357) authorizes
TTPP, sometimes called the ‘‘tobacco
buyout’’ program. Under TTPP, eligible
former tobacco quota holders and
tobacco producers receive payments in
10 annual installments in fiscal years
2005 through 2014. To fund TTPP, CCC
collects quarterly assessments from
domestic manufacturers and importers
of tobacco products. FETRA specifies
the methodology for determining
quarterly assessments.
As specified in FETRA and the TTPP
regulations, the assessments are
allocated among six statutorily-specified
classes of tobacco products: Cigarettes,
cigars, snuff, roll-your-own, chewing,
and pipe. FETRA specifies further the
initial relative percentages that each
class will pay of the total assessment
levied each year of the program.
Analysis by USDA determined that the
initial allocation in FETRA was
calculated using tax data and volumes
published by the Treasury Department’s
Alcohol and Tobacco Tax and Trade
Bureau (TTB). Specifically, it appeared
that Congress used calendar year 2003
relevant tobacco class volume amounts
(volume measured by using number of
sticks for cigarettes and cigars, pounds
for the other classes) from the published
TTB data and multiplied those numbers
by the then-applicable maximum excise
tax rate. In this way, each class’ volume
was converted from differing bases
(sticks and pounds) to a tax dollar
figure. The tax figures were added
together for a six-class total. Each class’
allocation was then its percentage
contribution to the six-class total of
excise taxes and that percentage was
then specified in section 625 of Pub. L.
108–357 (7 U.S.C. 518d) as each class’
initial percentage of the overall
allocation for TTPP.
The allocation of the total annual
assessment needed to fund TTPP among
the six classes is commonly referred to
as Step A of the assessment process;
Step B is the division of assessments
within each class of that class’ share
PO 00000
Frm 00001
Fmt 4700
Sfmt 4700
among the manufacturers or importers
of products in that particular class. This
technical amendment only addresses
Step A.
The initial percentage assigned to
cigarette tobacco in FETRA was 96.331
percent, as specified in 7 U.S.C.
518d(c)(1). That allocation, and the
allocation to the other five classes, was
not intended to be permanent. Rather, as
specified in 7 U.S.C. 518d(c)(2), it was
provided in FETRA that for subsequent
fiscal years, the Secretary would
periodically adjust the percentage of the
total amount required under subsection
(b) to be assessed against, and paid by,
the manufacturers and importers of each
class of tobacco product specified in
paragraph (1) to reflect changes in the
share of gross domestic volume held by
that class of tobacco product.
Thus, FETRA provides a specified
restriction for adjustments to the Step A
allocations to reflect changes in the
share of gross domestic volume only,
not changes in tax rates.
The current regulation in 7 CFR
1463.5(a) specifies that ‘‘the national
assessment will be divided by CCC
among each class of tobacco based upon
CCC’s determination of each class’s
share of the excise taxes paid. The value
of the excise taxes paid for each class of
tobacco will be based upon the reports
filed by domestic manufacturers and
importers of tobacco products with the
Department of the Treasury and the
Department of Homeland Security
* * *’’
Excise taxes paid are based on the
volume of tobacco calculated from those
reports, consistent with FETRA’s intent
to base any changes in the Step A
allocations on changes in gross domestic
volume. To assure the correctness of the
result, a constant tax rate must be used,
but the regulation is silent on which
rates will be used. Until 2009, the point
was moot in any event because the
excise rates were, until then,
unchanged. However, on April 1, 2009,
Congress changed tobacco excise tax
rates with the passage of the Children’s
Health Insurance Program
Reauthorization Act of 2009 (Pub. L.
111–3) and a question has been raised
subsequently about which rates would
be used for the calculation. The
regulation is being clarified accordingly
to address that question specifically. As
specified in this technical amendment,
CCC will continue to use the ‘‘old’’ rates
E:\FR\FM\10DER1.SGM
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jdjones on DSK8KYBLC1PROD with RULES
76922
Federal Register / Vol. 75, No. 237 / Friday, December 10, 2010 / Rules and Regulations
(the rates that were in effect when the
program was established) for the Step A
adjustments because otherwise the
adjustments would be for changes in the
tax rates instead of changes in volume.
Changing the Step A allocations based
on changes in excise tax rates would not
be consistent with FETRA. If, for
example, there were only two classes of
products and for some reason the tax
rate of one doubled but the volumes of
the two classes remained exactly the
same, then the Step A shares of the two
classes would change dramatically if the
new tax rates were used even though
there had been no change in the
volumes. That would not be consistent
with FETRA because there would be an
adjustment that was not based on a
change in volume. The new tax rates,
adopted in 2009, were proportionately
raised more for cigars and roll-your-own
tobacco than for the other classes, and
if the new tax rates were used, the
assessment for cigars and for roll-yourown tobacco would be adjusted to a
percentage that would be much higher
than if the adjustments are based only
on changes in volume. In the meantime,
those for cigarettes and some other
classes would be much lower,
independent of any changes in volume,
and contrary to FETRA. In the case of
cigars, the assessment would be nearly
triple.
The continued use of the old rates has
been reflected in calculations for Step A
adjustments published on the FSA
website both in the fall of 2009 and this
year. CCC will, however, continue to
make adjustments based on changes in
volume and, in fact, because of those
adjustments the cigarette share of the
assessments has declined from the
original 96.3 percent to 91.57 percent
for the upcoming year. As the published
calculations show, a class’ individual
percentage volume decline or increase is
not necessarily equal to the decline or
increase in its proportion of the total
among classes. The following
hypothetical example is intended to
demonstrate why this occurs: Assume
there were just two categories of
products and one had a volume of 100
and the other had a volume of 1, so that
the larger category’s proportion of the
total volume, 100/101, would be over 99
percent. Assume next that the first
category had a 50 percent decline in
volume down to 50 units while the
other stayed constant at 1. The new total
volume would be 51 for the two
categories. The larger category’s
proportion of the total volume (50 of 51)
would still be over 98 percent despite
the 50 percent decline in its volume.
Again, this is a hypothetical example
and the actual numbers used in the
VerDate Mar<15>2010
13:36 Dec 09, 2010
Jkt 223001
actual agency calculations are set out in
the published calculations.
This amendment ensures that the
regulation is clear and remains
consistent with FETRA. Because this is
a clarification only, and because this
action is exempt from notice and
comment rulemaking as specified in 7
U.S.C. 519a, this action is taken without
prior public comment, although there
have been public inquiries about this
issue.
This amendment also corrects the
authority for part 1463 to refer to the
United States Code citation for FETRA,
rather than the public law citation.
Executive Order 12866
This technical amendment did not
require Office of Management and
Budget (OMB) designation under
Executive Order 12866, ‘‘Regulatory
Planning and Review,’’ and therefore
OMB has not reviewed this rule.
Regulatory Flexibility Act
The Regulatory Flexibility Act (5
U.S.C. 601–612), as amended by the
Small Business Regulatory Enforcement
Fairness Act of 1996 (SBREFA),
generally requires an agency to prepare
a regulatory flexibility analysis of any
rule subject to the notice and comment
rulemaking requirements under the
Administrative Procedure Act (5 U.S.C.
553). This rule is not subject to the
Regulatory Flexibility Act since CCC is
not required to publish a notice of
proposed rulemaking for this rule. This
action is exempt from notice and
comment rulemaking (7 U.S.C. 519a).
Environmental Review
The environmental impacts of this
rule have been considered in a manner
consistent with the provisions of the
National Environmental Policy Act
(NEPA, 42 U.S.C. 4321–4347), the
regulations of the Council on
Environmental Quality (40 CFR parts
1500–1508), and FSA regulations for
compliance with NEPA (7 CFR part
799). The rule change is a technical
amendment and is solely administrative
in nature. Therefore, FSA has
determined that NEPA does not apply to
this Final Rule and no environmental
assessment or environmental impact
statement will be prepared.
Executive Order 12372
Executive Order 12372,
‘‘Intergovernmental Review of Federal
Programs,’’ requires consultation with
State and local officials. The objectives
of the Executive Order are to foster an
intergovernmental partnership and a
strengthened Federalism, by relying on
State and local processes for State and
PO 00000
Frm 00002
Fmt 4700
Sfmt 4700
local government coordination and
review of proposed Federal Financial
assistance and direct Federal
development. This rule neither provides
Federal financial assistance or direct
Federal development; it does not
provide either grants or cooperative
agreements. Therefore this program is
not subject to Executive Order 12372.
Executive Order 12988
This rule has been reviewed under
Executive Order 12988, ‘‘Civil Justice
Reform.’’ This rule would not preempt
State and or local laws, and regulations,
or policies unless they present an
irreconcilable conflict with this rule.
Before any judicial action may be
brought concerning the provisions of
this rule, appeal provisions of 7 CFR
parts 11 and 780 would need to be
exhausted. This rule would not preempt
a State or tribal government law,
including any State or tribal government
liability law.
Executive Order 13132
This rule has been reviewed under
Executive Order 13132, ‘‘Federalism.’’
The policies contained in this rule do
not have any substantial direct effect on
States, on the relationship between the
Federal government and the States, or
on the distribution of power and
responsibilities among the various
levels of government. Nor does this rule
impose substantial direct compliance
costs on State and local governments.
Therefore, consultation with the States
is not required.
Executive Order 13175
This rule has been reviewed for
compliance with Executive Order
13175, ‘‘Consultation and Coordination
with Indian Tribal Governments.’’ The
policies contained in this rule do not
have tribal implications that preempt
tribal law. FSA continues to consult
with Tribal officials to have a
meaningful consultation and
collaboration on the development and
strengthening of CCC regulations.
Unfunded Mandates
Title II of the Unfunded Mandate
Reform Act of 1995 (UMRA, Pub. L.
104–4) requires Federal agencies to
assess the effects of their regulatory
actions on State, local, or tribal
governments or the private sector.
Agencies generally must prepare a
written statement, including a cost
benefit analysis, for proposed and final
rules with Federal mandates that may
result in expenditures of $100 million or
more in any 1 year for State, local, or
tribal governments, in the aggregate, or
to the private sector. UMRA generally
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Federal Register / Vol. 75, No. 237 / Friday, December 10, 2010 / Rules and Regulations
requires agencies to consider
alternatives and adopt the more cost
effective or least burdensome alternative
that achieves the objectives of the rule.
This rule contains no Federal mandates
as defined by Title II of UMRA for State,
local, or tribal governments or for the
private sector. Therefore, this rule is not
subject to the requirements of sections
202 and 205 of UMRA.
§ 1463.5
Small Business Regulatory Enforcement
Fairness Act of 1996
[FR Doc. 2010–31061 Filed 12–9–10; 8:45 am]
This rule is not a major rule under the
Small Business Regulatory Enforcement
Fairness Act of 1996, (Pub. L. 104–121,
SBREFA). Therefore, CCC is not
required to delay the effective date for
60 days from the date of publication to
allow for Congressional review and this
rule is effective on the date of
publication in the Federal Register.
Federal Assistance Programs
The title and number of the Federal
assistance program as found in the
Catalog of Federal Domestic Assistance,
to which this rule applies, is:
Tobacco Transition Payment
Program—10.085.
Paperwork Reduction Act
E-Government Act Compliance
CCC is committed to complying with
the E-Government Act, to promote the
use of the Internet and other
information technologies to provide
increased opportunities for citizen
access to Government information and
services, and for other purposes.
List of Subjects in 7 CFR Part 1463
Agriculture, Agricultural
commodities, Acreage allotments,
Marketing quotas, Price support
programs, Tobacco, Tobacco transition
payments.
For the reasons discussed in the
preamble, this rule amends 7 CFR part
1463 as follows:
jdjones on DSK8KYBLC1PROD with RULES
■
PART 1463—2005–2014 TOBACCO
TRANSITION PAYMENT PROGRAM
1. The authority citation for part 1463
is revised to read as follows:
■
Authority: 7 U.S.C. 518–519a, 714b, and
714c.
13:36 Dec 09, 2010
Signed in Washington, DC, on December 7,
2010.
Jonathan W. Coppess,
Executive Vice President, Commodity Credit
Corporation.
BILLING CODE 3410–05–P
Jkt 223001
NUCLEAR REGULATORY
COMMISSION
1. The authority citation for part 50
continues to read as follows:
RIN 3150–AI37
[NRC–2009–0014]
Domestic Licensing of Production and
Utilization Facilities; Updates to
Incorporation by Reference of
Regulatory Guides; Correction
Nuclear Regulatory
Commission.
ACTION: Correcting amendment.
AGENCY:
This document corrects a
final rule that was published in the
Federal Register on October 5, 2010 (75
FR 61321). The final rule amends the
U.S. Nuclear Regulatory Commission’s
(NRC) regulations to incorporate by
reference the latest revisions of two
previously incorporated regulatory
guides. This document is necessary to
add a line of regulatory text that was
inadvertently omitted from the final
rule.
The correction is effective on
December 10, 2010, and is applicable
beginning November 4, 2010, the date
the original rule became effective.
FOR FURTHER INFORMATION CONTACT:
Cindy Bladey, Chief, Rules,
Announcements, and Directives Branch,
Office of Administration, Nuclear
Regulatory Commission, Washington,
DC 20555–0001, telephone: 301–492–
3667, e-mail: Cindy.Bladey@nrc.gov.
SUPPLEMENTARY INFORMATION: This
document is the second set of
corrections to the final rule that was
published on October 5, 2010. The
previous correction was published on
October 21, 2010 (75 FR 64949). This
document adds a line of text to the
regulations at 10 CFR 50.55a(g)(3)(ii)
that was inadvertently omitted from the
final rule.
DATES:
List of Subjects in 10 CFR Part 50
Antitrust, Classified information,
Criminal penalties, Fire protection,
Frm 00003
Fmt 4700
For the reasons set out in the
preamble and under the authority of the
Atomic Energy Act of 1954, as amended;
the Energy Reorganization Act of 1974,
as amended; and 5 U.S.C. 552 and 553,
the NRC is adopting the following
amendments to 10 CFR part 50.
■
■
10 CFR Part 50
PO 00000
Intergovernmental relations, Nuclear
power plants and reactors, Radiation
protection, Reactor siting criteria,
Reporting and recordkeeping
requirements.
PART 50—DOMESTIC LICENSING OF
PRODUCTION AND UTILIZATION
FACILITIES
SUMMARY:
These regulations are exempt from the
requirements of the Paperwork
Reduction Act (44 U.S.C. Chapter 35), as
specified in section 642 of Pub. L.
108–357 (7 U.S.C. 519a), which
provides that these regulations, which
are necessary to implement TTPP, be
promulgated and administered without
regard to the Paperwork Reduction Act.
VerDate Mar<15>2010
[Amended]
2. Amend paragraph (a), first
sentence, by adding the words ‘‘using for
all years the tax rates that applied in
fiscal year 2005’’ at the end.
■
76923
Sfmt 4700
Authority: Secs. 102, 103, 104, 105, 161,
182, 183, 186, 189, 68 Stat. 936, 937, 938,
948, 953, 954, 955, 956, as amended, sec.
234, 83 Stat. 444, as amended (42 U.S.C.
2132, 2133, 2134, 2135, 2201, 2232, 2233,
2236, 2239, 2282); secs. 201, as amended,
202, 206, 88 Stat. 1242, as amended, 1244,
1246 (42 U.S.C. 5841, 5842, 5846); sec. 1704,
112 Stat. 2750 (44 U.S.C. 3504 note); Energy
Policy Act of 2005, Pub. L. 109–58, 119 Stat.
194 (2005). Section 50.7 also issued under
Pub. L. 95–601, sec. 10, 92 Stat. 2951 as
amended by Pub. L. 102–486, sec. 2902, 106
Stat. 3123 (42 U.S.C. 5841). Section 50.10
also issued under secs. 101, 185, 68 Stat. 955,
as amended (42 U.S.C. 2131, 2235); sec. 102,
Pub. L. 91–190, 83 Stat. 853 (42 U.S.C. 4332).
Sections 50.13, 50.54(dd), and 50.103 also
issued under sec. 108, 68 Stat. 939, as
amended (42 U.S.C. 2138).
Sections 50.23, 50.35, 50.55, and 50.56 also
issued under sec. 185, 68 Stat. 955 (42 U.S.C.
2235). Sections 50.33a, 50.55a and Appendix
Q also issued under sec. 102, Pub. L. 91–190,
83 Stat. 853 (42 U.S.C. 4332). Sections 50.34
and 50.54 also issued under sec. 204, 88 Stat.
1245 (42 U.S.C. 5844). Sections 50.58, 50.91,
and 50.92 also issued under Pub. L. 97–415,
96 Stat. 2073 (42 U.S.C. 2239). Section 50.78
also issued under sec. 122, 68 Stat. 939 (42
U.S.C. 2152). Sections 50.80—50.81 also
issued under sec. 184, 68 Stat. 954, as
amended (42 U.S.C. 2234). Appendix F also
issued under sec. 187, 68 Stat. 955 (42 U.S.C.
2237).
2. In § 50.55a, revise paragraph
(g)(3)(ii) to read as follows:
■
§ 50.55a
Codes and standards.
*
*
*
*
*
(g) * * *
(3) * * *
(ii) Components which are classified
as ASME Code Class 2 and Class 3 and
supports for components which are
classified as ASME Code Class 1, Class
2, and Class 3 must be designed and be
provided with access to enable the
performance of inservice examination of
these components and must meet the
preservice examination requirements set
forth in the editions and addenda of
E:\FR\FM\10DER1.SGM
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Agencies
[Federal Register Volume 75, Number 237 (Friday, December 10, 2010)]
[Rules and Regulations]
[Pages 76921-76923]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-31061]
========================================================================
Rules and Regulations
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains regulatory documents
having general applicability and legal effect, most of which are keyed
to and codified in the Code of Federal Regulations, which is published
under 50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by the Superintendent of Documents.
Prices of new books are listed in the first FEDERAL REGISTER issue of each
week.
========================================================================
Federal Register / Vol. 75, No. 237 / Friday, December 10, 2010 /
Rules and Regulations
[[Page 76921]]
DEPARTMENT OF AGRICULTURE
Commodity Credit Corporation
7 CFR Part 1463
RIN 0560-AH30
Tobacco Transition Payment Program; Tobacco Transition
Assessments
AGENCY: Commodity Credit Corporation, USDA.
ACTION: Final rule; technical amendment.
-----------------------------------------------------------------------
SUMMARY: The Commodity Credit Corporation (CCC) is modifying the
regulations for the Tobacco Transition Payment Program (TTPP) to
clarify, consistent with current practice and as required by the Fair
and Equitable Tobacco Reform Act of 2004 (FETRA), that the allocation
of tobacco manufacturer and importer assessments among the six classes
of tobacco products will be determined using constant tax rates so as
to assure that adjustments continue to be based solely on changes in
the gross domestic volume of each class. This means that CCC will
continue to determine tobacco class allocations using the Federal
excise tax rates that applied in fiscal year 2005. These are the same
tax rates used when TTPP was implemented and must be used to ensure,
consistent with FETRA, that changes in the relative class assessments
are made only on the basis of changes in volume, not changes in tax
rates. This technical amendment does not change how the TTPP is
implemented by CCC, but rather clarifies the wording of the regulation
to directly address this point.
DATES: Effective Date: December 10, 2010.
FOR FURTHER INFORMATION CONTACT: Jane Reed, Economic and Policy
Analysis Staff, Farm Service Agency (FSA); phone: (202) 720-6782, e-
mail: jane.reed@wdc.usda.gov. Persons with disabilities or who require
alternative means for communication (Braille, large print, audio tape,
etc.) should contact the U.S. Department of Agriculture (USDA) Target
Center at (202) 720-2600 (voice and TDD).
SUPPLEMENTARY INFORMATION: FETRA (7 U.S.C. 518-519a), which was
contained in the American Jobs Creation Act of 2004 (Pub. L. 108-357)
authorizes TTPP, sometimes called the ``tobacco buyout'' program. Under
TTPP, eligible former tobacco quota holders and tobacco producers
receive payments in 10 annual installments in fiscal years 2005 through
2014. To fund TTPP, CCC collects quarterly assessments from domestic
manufacturers and importers of tobacco products. FETRA specifies the
methodology for determining quarterly assessments.
As specified in FETRA and the TTPP regulations, the assessments are
allocated among six statutorily-specified classes of tobacco products:
Cigarettes, cigars, snuff, roll-your-own, chewing, and pipe. FETRA
specifies further the initial relative percentages that each class will
pay of the total assessment levied each year of the program. Analysis
by USDA determined that the initial allocation in FETRA was calculated
using tax data and volumes published by the Treasury Department's
Alcohol and Tobacco Tax and Trade Bureau (TTB). Specifically, it
appeared that Congress used calendar year 2003 relevant tobacco class
volume amounts (volume measured by using number of sticks for
cigarettes and cigars, pounds for the other classes) from the published
TTB data and multiplied those numbers by the then-applicable maximum
excise tax rate. In this way, each class' volume was converted from
differing bases (sticks and pounds) to a tax dollar figure. The tax
figures were added together for a six-class total. Each class'
allocation was then its percentage contribution to the six-class total
of excise taxes and that percentage was then specified in section 625
of Pub. L. 108-357 (7 U.S.C. 518d) as each class' initial percentage of
the overall allocation for TTPP.
The allocation of the total annual assessment needed to fund TTPP
among the six classes is commonly referred to as Step A of the
assessment process; Step B is the division of assessments within each
class of that class' share among the manufacturers or importers of
products in that particular class. This technical amendment only
addresses Step A.
The initial percentage assigned to cigarette tobacco in FETRA was
96.331 percent, as specified in 7 U.S.C. 518d(c)(1). That allocation,
and the allocation to the other five classes, was not intended to be
permanent. Rather, as specified in 7 U.S.C. 518d(c)(2), it was provided
in FETRA that for subsequent fiscal years, the Secretary would
periodically adjust the percentage of the total amount required under
subsection (b) to be assessed against, and paid by, the manufacturers
and importers of each class of tobacco product specified in paragraph
(1) to reflect changes in the share of gross domestic volume held by
that class of tobacco product.
Thus, FETRA provides a specified restriction for adjustments to the
Step A allocations to reflect changes in the share of gross domestic
volume only, not changes in tax rates.
The current regulation in 7 CFR 1463.5(a) specifies that ``the
national assessment will be divided by CCC among each class of tobacco
based upon CCC's determination of each class's share of the excise
taxes paid. The value of the excise taxes paid for each class of
tobacco will be based upon the reports filed by domestic manufacturers
and importers of tobacco products with the Department of the Treasury
and the Department of Homeland Security * * *''
Excise taxes paid are based on the volume of tobacco calculated
from those reports, consistent with FETRA's intent to base any changes
in the Step A allocations on changes in gross domestic volume. To
assure the correctness of the result, a constant tax rate must be used,
but the regulation is silent on which rates will be used. Until 2009,
the point was moot in any event because the excise rates were, until
then, unchanged. However, on April 1, 2009, Congress changed tobacco
excise tax rates with the passage of the Children's Health Insurance
Program Reauthorization Act of 2009 (Pub. L. 111-3) and a question has
been raised subsequently about which rates would be used for the
calculation. The regulation is being clarified accordingly to address
that question specifically. As specified in this technical amendment,
CCC will continue to use the ``old'' rates
[[Page 76922]]
(the rates that were in effect when the program was established) for
the Step A adjustments because otherwise the adjustments would be for
changes in the tax rates instead of changes in volume.
Changing the Step A allocations based on changes in excise tax
rates would not be consistent with FETRA. If, for example, there were
only two classes of products and for some reason the tax rate of one
doubled but the volumes of the two classes remained exactly the same,
then the Step A shares of the two classes would change dramatically if
the new tax rates were used even though there had been no change in the
volumes. That would not be consistent with FETRA because there would be
an adjustment that was not based on a change in volume. The new tax
rates, adopted in 2009, were proportionately raised more for cigars and
roll-your-own tobacco than for the other classes, and if the new tax
rates were used, the assessment for cigars and for roll-your-own
tobacco would be adjusted to a percentage that would be much higher
than if the adjustments are based only on changes in volume. In the
meantime, those for cigarettes and some other classes would be much
lower, independent of any changes in volume, and contrary to FETRA. In
the case of cigars, the assessment would be nearly triple.
The continued use of the old rates has been reflected in
calculations for Step A adjustments published on the FSA website both
in the fall of 2009 and this year. CCC will, however, continue to make
adjustments based on changes in volume and, in fact, because of those
adjustments the cigarette share of the assessments has declined from
the original 96.3 percent to 91.57 percent for the upcoming year. As
the published calculations show, a class' individual percentage volume
decline or increase is not necessarily equal to the decline or increase
in its proportion of the total among classes. The following
hypothetical example is intended to demonstrate why this occurs: Assume
there were just two categories of products and one had a volume of 100
and the other had a volume of 1, so that the larger category's
proportion of the total volume, 100/101, would be over 99 percent.
Assume next that the first category had a 50 percent decline in volume
down to 50 units while the other stayed constant at 1. The new total
volume would be 51 for the two categories. The larger category's
proportion of the total volume (50 of 51) would still be over 98
percent despite the 50 percent decline in its volume. Again, this is a
hypothetical example and the actual numbers used in the actual agency
calculations are set out in the published calculations.
This amendment ensures that the regulation is clear and remains
consistent with FETRA. Because this is a clarification only, and
because this action is exempt from notice and comment rulemaking as
specified in 7 U.S.C. 519a, this action is taken without prior public
comment, although there have been public inquiries about this issue.
This amendment also corrects the authority for part 1463 to refer
to the United States Code citation for FETRA, rather than the public
law citation.
Executive Order 12866
This technical amendment did not require Office of Management and
Budget (OMB) designation under Executive Order 12866, ``Regulatory
Planning and Review,'' and therefore OMB has not reviewed this rule.
Regulatory Flexibility Act
The Regulatory Flexibility Act (5 U.S.C. 601-612), as amended by
the Small Business Regulatory Enforcement Fairness Act of 1996
(SBREFA), generally requires an agency to prepare a regulatory
flexibility analysis of any rule subject to the notice and comment
rulemaking requirements under the Administrative Procedure Act (5
U.S.C. 553). This rule is not subject to the Regulatory Flexibility Act
since CCC is not required to publish a notice of proposed rulemaking
for this rule. This action is exempt from notice and comment rulemaking
(7 U.S.C. 519a).
Environmental Review
The environmental impacts of this rule have been considered in a
manner consistent with the provisions of the National Environmental
Policy Act (NEPA, 42 U.S.C. 4321-4347), the regulations of the Council
on Environmental Quality (40 CFR parts 1500-1508), and FSA regulations
for compliance with NEPA (7 CFR part 799). The rule change is a
technical amendment and is solely administrative in nature. Therefore,
FSA has determined that NEPA does not apply to this Final Rule and no
environmental assessment or environmental impact statement will be
prepared.
Executive Order 12372
Executive Order 12372, ``Intergovernmental Review of Federal
Programs,'' requires consultation with State and local officials. The
objectives of the Executive Order are to foster an intergovernmental
partnership and a strengthened Federalism, by relying on State and
local processes for State and local government coordination and review
of proposed Federal Financial assistance and direct Federal
development. This rule neither provides Federal financial assistance or
direct Federal development; it does not provide either grants or
cooperative agreements. Therefore this program is not subject to
Executive Order 12372.
Executive Order 12988
This rule has been reviewed under Executive Order 12988, ``Civil
Justice Reform.'' This rule would not preempt State and or local laws,
and regulations, or policies unless they present an irreconcilable
conflict with this rule. Before any judicial action may be brought
concerning the provisions of this rule, appeal provisions of 7 CFR
parts 11 and 780 would need to be exhausted. This rule would not
preempt a State or tribal government law, including any State or tribal
government liability law.
Executive Order 13132
This rule has been reviewed under Executive Order 13132,
``Federalism.'' The policies contained in this rule do not have any
substantial direct effect on States, on the relationship between the
Federal government and the States, or on the distribution of power and
responsibilities among the various levels of government. Nor does this
rule impose substantial direct compliance costs on State and local
governments. Therefore, consultation with the States is not required.
Executive Order 13175
This rule has been reviewed for compliance with Executive Order
13175, ``Consultation and Coordination with Indian Tribal
Governments.'' The policies contained in this rule do not have tribal
implications that preempt tribal law. FSA continues to consult with
Tribal officials to have a meaningful consultation and collaboration on
the development and strengthening of CCC regulations.
Unfunded Mandates
Title II of the Unfunded Mandate Reform Act of 1995 (UMRA, Pub. L.
104-4) requires Federal agencies to assess the effects of their
regulatory actions on State, local, or tribal governments or the
private sector. Agencies generally must prepare a written statement,
including a cost benefit analysis, for proposed and final rules with
Federal mandates that may result in expenditures of $100 million or
more in any 1 year for State, local, or tribal governments, in the
aggregate, or to the private sector. UMRA generally
[[Page 76923]]
requires agencies to consider alternatives and adopt the more cost
effective or least burdensome alternative that achieves the objectives
of the rule. This rule contains no Federal mandates as defined by Title
II of UMRA for State, local, or tribal governments or for the private
sector. Therefore, this rule is not subject to the requirements of
sections 202 and 205 of UMRA.
Small Business Regulatory Enforcement Fairness Act of 1996
This rule is not a major rule under the Small Business Regulatory
Enforcement Fairness Act of 1996, (Pub. L. 104-121, SBREFA). Therefore,
CCC is not required to delay the effective date for 60 days from the
date of publication to allow for Congressional review and this rule is
effective on the date of publication in the Federal Register.
Federal Assistance Programs
The title and number of the Federal assistance program as found in
the Catalog of Federal Domestic Assistance, to which this rule applies,
is:
Tobacco Transition Payment Program--10.085.
Paperwork Reduction Act
These regulations are exempt from the requirements of the Paperwork
Reduction Act (44 U.S.C. Chapter 35), as specified in section 642 of
Pub. L. 108-357 (7 U.S.C. 519a), which provides that these regulations,
which are necessary to implement TTPP, be promulgated and administered
without regard to the Paperwork Reduction Act.
E-Government Act Compliance
CCC is committed to complying with the E-Government Act, to promote
the use of the Internet and other information technologies to provide
increased opportunities for citizen access to Government information
and services, and for other purposes.
List of Subjects in 7 CFR Part 1463
Agriculture, Agricultural commodities, Acreage allotments,
Marketing quotas, Price support programs, Tobacco, Tobacco transition
payments.
0
For the reasons discussed in the preamble, this rule amends 7 CFR part
1463 as follows:
PART 1463--2005-2014 TOBACCO TRANSITION PAYMENT PROGRAM
0
1. The authority citation for part 1463 is revised to read as follows:
Authority: 7 U.S.C. 518-519a, 714b, and 714c.
Sec. 1463.5 [Amended]
0
2. Amend paragraph (a), first sentence, by adding the words ``using for
all years the tax rates that applied in fiscal year 2005'' at the end.
Signed in Washington, DC, on December 7, 2010.
Jonathan W. Coppess,
Executive Vice President, Commodity Credit Corporation.
[FR Doc. 2010-31061 Filed 12-9-10; 8:45 am]
BILLING CODE 3410-05-P