Branded Prescription Drug Fee; Correction, 59897 [2011-24903]
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Federal Register / Vol. 76, No. 188 / Wednesday, September 28, 2011 / Rules and Regulations
Northern District of Florida, Pensacola
Division. Bayou Lawn & Landscape
Services, et al. (Bayou) v. Solis, et al.,
Civil Docket No. 11–445. The Bayou
plaintiffs’ claims are similar to the LFA
plaintiffs’ claims, and they also seek to
preliminarily and permanently enjoin
the Department’s implementation of the
Wage Rule.
The Administrative Procedure Act, at
5 U.S.C. 705, provides that ‘‘[w]hen an
agency finds that justice so requires, it
may postpone the effective date of
action taken by it, pending judicial
review.’’ In consideration of the two
pending challenges to the Wage Rule
and its new effective date, and the
possibility that, in response to the
CATA plaintiffs’ motion, the litigation
will be transferred to another court, the
Department is postponing the effective
date of the rule from September 30,
2011, until November 30, 2011. This
delay will allow the Department to
mount an appropriate defense of the
rule, and will allow for the orderly
resolution of the various claims pending
in two Federal courts. The delay will
permit the various courts involved in
the litigation to determine the
appropriate venue for the resolution of
all claims, and allow the Department to
avoid the possibility of administering
the H–2B program under potentially
conflicting court orders. In the interest
of administering a nationwide program
in a uniform fashion during the pending
litigation, the Department has
determined that, in the interest of
justice, a delay in the effective date is
necessary.
Federal Register on Thursday, August
18, 2011. The temporary regulations
provide guidance on the annual fee
imposed on covered entities engaged in
the business of manufacturing or
importing branded prescription drugs.
This fee was enacted by section 9008 of
the Patient Protection and Affordable
Care Act, as amended by section 1404
of the Health Care and Education
Reconciliation Act of 2010.
DATES: This correction is effective on
September 28, 2011 and applies to any
fee on branded prescription drug sales
that is due on or after September 30,
2011.
FOR FURTHER INFORMATION CONTACT:
Celia Gabrysh, (202) 622–3130 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Need for Correction
Correction of Publication
Accordingly, 26 CFR part 51 is
corrected by making the following
correcting amendments:
PART 51—BRANDED PRESCRIPTION
DRUG FEE
emcdonald on DSK5VPTVN1PROD with RULES
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains
corrections to temporary regulations (TD
9544) that were published in the
SUMMARY:
VerDate Mar<15>2010
16:23 Sep 27, 2011
Jkt 223001
Paragraph 1. The authority citation
for part 51 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
Explanation of terms (temporary).
*
Branded Prescription Drug Fee;
Correction
[FR Doc. 2011–24903 Filed 9–27–11; 8:45 am]
BILLING CODE 4830–01–P
Internal Revenue Service
26 CFR Part 51
[TD 9544]
Branded Prescription Drug Fee;
Correction
§ 51.2T
RIN 1545–BK34
LaNita VanDyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
RIN 1545–BK34
Par. 2. Section 51.2T is amended by
revising paragraph (k)(1) to read as
follows:
[TD 9544]
(a) * * *
(2) After the 2011 fee year, the
covered entity’s adjustment amount
calculated as described in § 51.5T(e);
*
*
*
*
*
Drugs, Reporting and recordkeeping
requirements.
■
26 CFR Part 51
§ 51.8T Notification and payment of fee
(temporary).
List of Subjects in 26 CFR Part 51
[FR Doc. 2011–24969 Filed 9–26–11; 4:15 pm]
Internal Revenue Service
Par. 4. Section 51.8T is amended by
revising paragraph (a)(2) to read as
follows.
■
DEPARTMENT OF THE TREASURY
As published August 18, 2001 (76 FR
51245), the tempoary regulations (TD
9544) contains errors that may prove to
be misleading and are in need of
clarification.
■
DEPARTMENT OF THE TREASURY
(2) * * * A form 2848 must be filed
with the error report;
*
*
*
*
*
Background
Signed at Washington, DC, this 22nd day
of September, 2011.
Jane Oates,
Assistant Secretary for Employment and
Training.
BILLING CODE 4510–FP–P
59897
*
*
*
*
(k) Orphan drugs—(1) In general.
Except as provided in paragraph (k)(2)
of this section, the term orphan drug
means any branded prescription drug
for which any person claimed a section
45C credit and that credit was allowed
for any taxable year.
*
*
*
*
*
■ Par. 3. Section 51.7T is amended by
revising the last sentence of paragraph
(c)(2) to read as follows.
§ 51.7T Dispute resolution process
(temporary).
*
*
*
(c) * * *
PO 00000
Frm 00013
*
Fmt 4700
*
Sfmt 4700
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to temporary
regulations.
AGENCY:
This document contains
corrections to temporary regulations
that were published in the Federal
Register on Thursday, August 18, 2011.
The temporary regulations provide
guidance on the annual fee imposed on
covered entities engaged in the business
of manufacturing or importing branded
prescription drugs. This fee was enacted
by section 9008 of the Patient Protection
and Affordable Care Act, as amended by
section 1404 of the Health Care and
Education Reconciliation Act of 2010.
DATES: This correction is effective on
September 28, 2011 and applies to any
fee on branded prescription drug sales
that is due on or after September 30,
2011.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Celia Gabrysh, (202) 435–3130 (not a
toll free number).
SUPPLEMENTARY INFORMATION:
Background
Need for Correction
As published August 18, 2011 (76 FR
51245), the temporary regulations (TD
9544) contains errors that may prove to
E:\FR\FM\28SER1.SGM
28SER1
]]>Agencies
[Federal Register Volume 76, Number 188 (Wednesday, September 28, 2011)]
[Rules and Regulations]
[Page 59897]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-24903]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 51
[TD 9544]
RIN 1545-BK34
Branded Prescription Drug Fee; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to temporary regulations
(TD 9544) that were published in the Federal Register on Thursday,
August 18, 2011. The temporary regulations provide guidance on the
annual fee imposed on covered entities engaged in the business of
manufacturing or importing branded prescription drugs. This fee was
enacted by section 9008 of the Patient Protection and Affordable Care
Act, as amended by section 1404 of the Health Care and Education
Reconciliation Act of 2010.
DATES: This correction is effective on September 28, 2011 and applies
to any fee on branded prescription drug sales that is due on or after
September 30, 2011.
FOR FURTHER INFORMATION CONTACT: Celia Gabrysh, (202) 622-3130 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Need for Correction
As published August 18, 2001 (76 FR 51245), the tempoary
regulations (TD 9544) contains errors that may prove to be misleading
and are in need of clarification.
List of Subjects in 26 CFR Part 51
Drugs, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 51 is corrected by making the following
correcting amendments:
PART 51--BRANDED PRESCRIPTION DRUG FEE
0
Paragraph 1. The authority citation for part 51 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 51.2T is amended by revising paragraph (k)(1) to read
as follows:
Sec. 51.2T Explanation of terms (temporary).
* * * * *
(k) Orphan drugs--(1) In general. Except as provided in paragraph
(k)(2) of this section, the term orphan drug means any branded
prescription drug for which any person claimed a section 45C credit and
that credit was allowed for any taxable year.
* * * * *
0
Par. 3. Section 51.7T is amended by revising the last sentence of
paragraph (c)(2) to read as follows.
Sec. 51.7T Dispute resolution process (temporary).
* * * * *
(c) * * *
(2) * * * A form 2848 must be filed with the error report;
* * * * *
0
Par. 4. Section 51.8T is amended by revising paragraph (a)(2) to read
as follows.
Sec. 51.8T Notification and payment of fee (temporary).
(a) * * *
(2) After the 2011 fee year, the covered entity's adjustment amount
calculated as described in Sec. 51.5T(e);
* * * * *
LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2011-24903 Filed 9-27-11; 8:45 am]
BILLING CODE 4830-01-P
