Approval and Promulgation of Air Quality Implementation Plans; Ohio and Indiana; Redesignation of the Cincinnati-Hamilton Area to Attainment of the 1997 Annual Standard for Fine Particulate Matter, 64880-64881 [2011-26890]
Download as PDF
64880
Federal Register / Vol. 76, No. 202 / Wednesday, October 19, 2011 / Proposed Rules
09), Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Washington, DC, or sent
electronically via the Federal
eRulemaking Portal at https://
www.regulations.gov (IRS
REG–146297–09).
FOR FURTHER INFORMATION CONTACT:
Concerning the regulations, Bernard P.
Harvey, (202) 622–4930; concerning
submissions and to request a hearing,
Richard.A.Hurst@irscounsel.treas.gov,
(202) 622–7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
Section 181 was added to the Code by
section 244 of the American Jobs
Creation Act of 2004, Public Law 108–
357 (118 Stat. 1418) (October 22, 2004),
and was modified by section 403(e) of
the Gulf Opportunity Zone Act of 2005,
Public Law 109–135 (119 Stat. 2577)
(December 21, 2005). Section 502 of the
Tax Extenders and Alternative
Minimum Tax Relief Act of 2008, Public
Law 110–343 (122 Stat. 3765) (October
3, 2008) further modified section 181 for
film and television productions
commencing after December 31, 2007,
and extended section 181 to film and
television productions commencing
before January 1, 2010. Section 181 was
extended again to film and television
productions commencing before January
1, 2012, by section 744 of the Tax Relief,
Unemployment Insurance
Reauthorization, and Job Creation Act of
2010, Public Law 111–312 (December
17, 2010).
srobinson on DSK4SPTVN1PROD with PROPOSALS
Explanation of Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend the Income
Tax Regulations (26 CFR part 1) to add
regulations under section 181 of the
Internal Revenue Code. The temporary
regulations provide rules specific to film
and television productions commencing
on or after January 1, 2008, to reflect the
Tax Extenders and Alternative
Minimum Tax Relief Act of 2008. The
text of those temporary regulations also
serves as the text of these proposed
regulations. The preamble to the
temporary regulations explains these
proposed regulations.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866. Therefore, a
regulatory assessment is not required. It
also has been determined that section
553(b) and (d) of the Administrative
Procedure Act (5 U.S.C. chapter 5) does
not apply to these regulations. Because
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these proposed regulations do not
impose a collection of information on
small entities, the Regulatory Flexibility
Act (5 U.S.C. Chapter 6) does not apply.
Pursuant to section 7805(f) of the Code,
this notice of proposed rulemaking has
been submitted to the Chief Counsel for
Advocacy of the Small Business
Administration for comment on its
impact on small business.
Comments and Requests for a Public
Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
written comments (a signed original and
eight (8) copies) or electronically
generated comments that are submitted
timely to the IRS. The IRS and the
Treasury Department request comments
on the clarity of the proposed rule and
how it may be made easier to
understand. All comments will be
available for public inspection and
copying. A public hearing may be
scheduled if requested in writing by a
person who timely submits comments.
If a public hearing is scheduled, notice
of the date, time, and place for the
hearing will be published in the Federal
Register.
Drafting Information
The principal author of these
regulations is Bernard P. Harvey, Office
of Associate Chief Counsel (Income Tax
and Accounting). However, other
personnel from the IRS and the Treasury
Department participated in their
development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.181–0 is added as
follows:
Table of contents.
[The text of this proposed amendment
to § 1.181–0 is the same as the text of
§ 1.181–0T published elsewhere in this
issue of the Federal Register.]
Par . 3. Section 1.181–1 is amended
by adding paragraphs (a)(1)(ii), (a)(6),
(b)(1)(ii), (b)(2)(vi) and (c)(2) to read as
follows:
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(a) * * * (1) * * *
(ii) [The text of this proposed
amendment to § 1.181–1(a)(1)(ii) is the
same as the text for § 1.181–1T(a)(1)(ii)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(6) [The text of this proposed
amendment to § 1.181–1(a)(6) is the
same as the text for § 1.181–1T(a)(6)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(b) * * * (1) * * *
(ii) [The text of this proposed
amendment to § 1.181–1(b)(1)(ii) is the
same as the text for § 1.181T(b)(1)(ii)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(2)* * *
(vi) [The text of this proposed
amendment to § 1.181–1(b)(2)(vi) is the
same as the text for § 1.181–1T(b)(2)(vi)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(c) * * *
(2) [The text of this proposed
amendment to § 1.181–1(c)(2) is the
same as the text for § 1.181–1T(c)(2)
published elsewhere in this issue of the
Federal Register].
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2011–26972 Filed 10–18–11; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
Accordingly, 26 CFR part 1 is
proposed to be amended as follows:
§ 1.181–0
§ 1.181–1 Deduction for qualified film and
television production costs.
[EPA–R05–OAR–2011–0017; EPA–R05–
OAR–2011–0106; FRL–9480–7]
Approval and Promulgation of Air
Quality Implementation Plans; Ohio
and Indiana; Redesignation of the
Cincinnati-Hamilton Area to Attainment
of the 1997 Annual Standard for Fine
Particulate Matter
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
EPA is proposing to approve
Ohio’s and Indiana’s requests to
redesignate their respective portions of
the Cincinnati-Hamilton OH-IN-KY
nonattainment area (for Ohio: Butler,
Clermont, Hamilton, and Warren
Counties, Ohio; for IN: a portion of
SUMMARY:
E:\FR\FM\19OCP1.SGM
19OCP1
srobinson on DSK4SPTVN1PROD with PROPOSALS
Federal Register / Vol. 76, No. 202 / Wednesday, October 19, 2011 / Proposed Rules
Dearborn County) to attainment for the
1997 annual National Ambient Air
Quality Standard (NAAQS or standard)
for fine particulate matter (PM2.5). The
Ohio Environmental Protection Agency
(Ohio EPA) submitted its request on
December 9, 2010, and the Indiana
Department of Environmental
Management (IDEM) submitted its
request on January 25, 2011. Kentucky’s
request to redesignate its portion of the
Cincinnati-Hamilton area, submitted to
EPA to on January 27, 2011, will be
addressed in a separate rulemaking
action. EPA’s proposal here involves
several additional related actions. EPA
has previously determined that the
entire Cincinnati-Hamilton (OH-IN-KY)
area has attained the 1997 annual PM2.5
standard. EPA is proposing to approve,
as revisions to the Ohio and Indiana
State Implementation Plans (SIPs), the
States’ plans for maintaining the 1997
annual PM2.5 NAAQS through 2021 in
the area. EPA is proposing to approve
the 2005 emissions inventories for the
Ohio and Indiana portions of the
Cincinnati-Hamilton area as meeting the
comprehensive emissions inventory
requirement of the Clean Air Act (CAA).
Finally, EPA finds adequate and is
proposing to approve Ohio and
Indiana’s Nitrogen Oxides (NOX) and
PM2.5 Motor Vehicle Emission Budgets
(MVEBs) for 2015 and 2021 for the
Cincinnati-Hamilton area.
DATES: Comments must be received on
or before November 18, 2011.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R05–
OAR–2011–0017 (Ohio); EPA–R05–
OAR–2011–0106 (Indiana), by one of
the following methods:
1. https://www.regulations.gov: Follow
the on-line instructions for submitting
comments.
2. E-mail: Aburano.Douglas@epa.gov.
3. Fax: (312) 408–2279.
4. Mail: Doug Aburano, Chief, Control
Strategies Section, Air Programs Branch
(AR–18J), U.S. Environmental
Protection Agency, 77 West Jackson
Boulevard, Chicago, Illinois 60604.
5. Hand Delivery: Doug Aburano,
Chief, Control Strategies Section, Air
Programs Branch (AR–18J), U.S.
Environmental Protection Agency, 77
West Jackson Boulevard, Chicago,
Illinois 60604. Such deliveries are only
accepted during the Regional Office
normal hours of operation, and special
arrangements should be made for
deliveries of boxed information. The
Regional Office official hours of
business are Monday through Friday,
8:30 a.m. to 4:30 p.m., excluding
Federal holidays.
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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:
Carolyn Persoon, Environmental
Engineer, Control Strategies Section, Air
Programs Branch (AR–18J),
Environmental Protection Agency,
Region 5, 77 West Jackson Boulevard,
Chicago, Illinois 60604, (312) 353–8290,
persoon.carolyn@epa.gov.
SUPPLEMENTARY INFORMATION: In the
Final Rules section of this Federal
Register, EPA is approving the
determination of attainment,
redesignation, and SIP as a direct final
rule without prior proposal because the
Agency views this as a noncontroversial
action 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 rule, 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: October 7, 2011.
Susan Hedman,
Regional Administrator, Region 5.
[FR Doc. 2011–26890 Filed 10–18–11; 8:45 am]
BILLING CODE 6560–50–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R03–OAR–2011–0788; FRL–9480–9]
Approval and Promulgation of Air
Quality Implementation Plans; Virginia;
Transportation Conformity Regulations
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
EPA proposes to approve the
State Implementation Plan (SIP)
SUMMARY:
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64881
revision submitted by the
Commonwealth of Virginia. The SIP
revision amends existing regulation
9VAC5 Chapter 151 in order to
incorporate federal revisions to
transportation conformity requirements.
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.
DATES: Comments must be received in
writing by November 18, 2011
ADDRESSES: Submit your comments,
identified by Docket ID Number EPA–
R03–OAR–2011–0788, by one of the
following methods:
A. https://www.regulations.gov. Follow
the on-line instructions for submitting
comments.
B. E-mail:
fernandez.cristina@epa.gov.
C. Mail: EPA–R03–OAR–2011–0788,
Cristina Fernandez, Associate Director,
Office of Air Program Planning,
Mailcode 3AP30, U.S. Environmental
Protection Agency, Region III, 1650
Arch Street, Philadelphia, Pennsylvania
19103.
D. Hand Delivery: At the previously
listed EPA Region III address. Such
deliveries are only accepted during the
Docket’s normal hours of operation, and
special arrangements should be made
for deliveries of boxed information.
Instructions: Direct your comments to
Docket ID No. EPA–R03–OAR–2011–
0788. EPA’s policy is that all comments
received will be included in the public
docket without change, and may be
made available online at https://
www.regulations.gov, including any
personal information provided, unless
the comment includes information
claimed to be Confidential Business
Information (CBI) or other information
whose disclosure is restricted by statute.
Do not submit information that you
consider to be CBI or otherwise
protected through https://
www.regulations.gov or e-mail. The
https://www.regulations.gov Web site is
an anonymous access system, which
means EPA will not know your identity
E:\FR\FM\19OCP1.SGM
19OCP1
Agencies
[Federal Register Volume 76, Number 202 (Wednesday, October 19, 2011)]
[Proposed Rules]
[Pages 64880-64881]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-26890]
=======================================================================
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ENVIRONMENTAL PROTECTION AGENCY
40 CFR Part 52
[EPA-R05-OAR-2011-0017; EPA-R05-OAR-2011-0106; FRL-9480-7]
Approval and Promulgation of Air Quality Implementation Plans;
Ohio and Indiana; Redesignation of the Cincinnati-Hamilton Area to
Attainment of the 1997 Annual Standard for Fine Particulate Matter
AGENCY: Environmental Protection Agency (EPA).
ACTION: Proposed rule.
-----------------------------------------------------------------------
SUMMARY: EPA is proposing to approve Ohio's and Indiana's requests to
redesignate their respective portions of the Cincinnati-Hamilton OH-IN-
KY nonattainment area (for Ohio: Butler, Clermont, Hamilton, and Warren
Counties, Ohio; for IN: a portion of
[[Page 64881]]
Dearborn County) to attainment for the 1997 annual National Ambient Air
Quality Standard (NAAQS or standard) for fine particulate matter
(PM2.5). The Ohio Environmental Protection Agency (Ohio EPA)
submitted its request on December 9, 2010, and the Indiana Department
of Environmental Management (IDEM) submitted its request on January 25,
2011. Kentucky's request to redesignate its portion of the Cincinnati-
Hamilton area, submitted to EPA to on January 27, 2011, will be
addressed in a separate rulemaking action. EPA's proposal here involves
several additional related actions. EPA has previously determined that
the entire Cincinnati-Hamilton (OH-IN-KY) area has attained the 1997
annual PM2.5 standard. EPA is proposing to approve, as
revisions to the Ohio and Indiana State Implementation Plans (SIPs),
the States' plans for maintaining the 1997 annual PM2.5
NAAQS through 2021 in the area. EPA is proposing to approve the 2005
emissions inventories for the Ohio and Indiana portions of the
Cincinnati-Hamilton area as meeting the comprehensive emissions
inventory requirement of the Clean Air Act (CAA). Finally, EPA finds
adequate and is proposing to approve Ohio and Indiana's Nitrogen Oxides
(NOX) and PM2.5 Motor Vehicle Emission Budgets
(MVEBs) for 2015 and 2021 for the Cincinnati-Hamilton area.
DATES: Comments must be received on or before November 18, 2011.
ADDRESSES: Submit your comments, identified by Docket ID No. EPA-R05-
OAR-2011-0017 (Ohio); EPA-R05-OAR-2011-0106 (Indiana), by one of the
following methods:
1. https://www.regulations.gov: Follow the on-line instructions for
submitting comments.
2. E-mail: Aburano.Douglas@epa.gov.
3. Fax: (312) 408-2279.
4. Mail: Doug Aburano, Chief, Control Strategies Section, Air
Programs Branch (AR-18J), U.S. Environmental Protection Agency, 77 West
Jackson Boulevard, Chicago, Illinois 60604.
5. Hand Delivery: Doug Aburano, Chief, Control Strategies Section,
Air Programs Branch (AR-18J), U.S. Environmental Protection Agency, 77
West Jackson Boulevard, Chicago, Illinois 60604. Such deliveries are
only accepted during the Regional Office normal hours of operation, and
special arrangements should be made for deliveries of boxed
information. The Regional Office official hours of business are Monday
through Friday, 8:30 a.m. to 4:30 p.m., excluding Federal 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: Carolyn Persoon, Environmental
Engineer, Control Strategies Section, Air Programs Branch (AR-18J),
Environmental Protection Agency, Region 5, 77 West Jackson Boulevard,
Chicago, Illinois 60604, (312) 353-8290, persoon.carolyn@epa.gov.
SUPPLEMENTARY INFORMATION: In the Final Rules section of this Federal
Register, EPA is approving the determination of attainment,
redesignation, and SIP as a direct final rule without prior proposal
because the Agency views this as a noncontroversial action 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 rule, 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: October 7, 2011.
Susan Hedman,
Regional Administrator, Region 5.
[FR Doc. 2011-26890 Filed 10-18-11; 8:45 am]
BILLING CODE 6560-50-P