Occupational Safety and Health Research and Related Activities; Administrative Functions, Practices, and Procedures, 48473-48475 [2015-19856]
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Federal Register / Vol. 80, No. 156 / Thursday, August 13, 2015 / Proposed Rules
Proposed Effective/Applicability Date
The regulations, as proposed, would
apply to requests for extensions of time
to file information returns due on or
after January 1 of the calendar year
immediately following the date of
publication of a Treasury decision
adopting these rules as final regulations
in the Federal Register.
Special Analyses
tkelley on DSK3SPTVN1PROD with PROPOSALS
Certain IRS regulations, including this
one, are exempt from the requirements
of Executive Order 12866, as
supplemented and reaffirmed by
Executive Order 13563. Therefore, a
regulatory assessment is not required. It
also has been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to these proposed regulations.
Pursuant to the Regulatory Flexibility
Act (5 U.S.C. chapter 6), it is hereby
certified that this proposed rule, if
adopted, would not have a significant
economic impact on a substantial
number of small entities. As stated in
this preamble, the proposed regulations
would remove the automatic 30-day
extension of time to file certain
information returns (Form W–2G, 1042–
S, 1094–C, 1095–B, 1095–C, 1097 series,
1098 series, 1099 series, 3921, 3922,
5498 series, and 8027). Under the
proposed regulations, filers and
transmitters would be permitted to
request only one 30-day extension of
time to file these information returns by
timely submitting a Form 8809,
including an explanation of the reasons
for requesting the extension and signed
under penalty of perjury. Although the
proposed regulation may potentially
affect a substantial number of small
entities, the economic impact on these
entities is not expected to be significant
because filers who are unable to timely
file as a result of extraordinary
circumstances or catastrophe may
continue to obtain a 30-day extension
through the Form 8809 process, which
takes approximately 20 minutes to
prepare and submit to the IRS. Pursuant
to section 7805(f) of the Internal
Revenue 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 Public
Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
comments that are submitted timely to
the IRS as prescribed in the preamble
under the ADDRESSES heading. Treasury
VerDate Sep<11>2014
16:12 Aug 12, 2015
Jkt 235001
and the IRS request comments on all
aspects of the proposed regulations. All
comments submitted will be made
available at www.regulations.gov or
upon request. A public hearing will be
scheduled if requested in writing by any
person that timely submits written
comments. If a public hearing is
scheduled, notice of the date, time, and
place for the public hearing will be
published in the Federal Register.
Drafting Information
The principal author of these
regulations is Jonathan R. Black of the
Office of the Associate Chief Counsel
(Procedure and Administration).
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is
proposed to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.6081–8 is revised to
read as follows:
§ 1.6081–8 Extension of time to file certain
information returns.
(a) In general. Except as provided in
paragraph (e) of this section, a person
required to file an information return
(the filer) on forms in the W–2 series
(including Forms W–2, W–2AS, W–2G,
W–2GU, and W–2VI), 1097 series, 1098
series, 1099 series, or 5498 series, or on
Forms 1042–S, 1094–C, 1095–B, 1095–
C, 3921, 3922, or 8027, or the person
transmitting the information return for
the filer (the transmitter), may only
request one non-automatic 30-day
extension of time to file the information
return beyond the due date for filing it.
To make such a request, the filer or
transmitter must submit an application
for an extension of time to file in
accordance with paragraph (b) of this
section. No additional extension of time
to file will be allowed pursuant to
§ 1.6081–1 beyond the 30-day extension
of time to file provided by this
paragraph.
(b) Requirements. To satisfy this
paragraph (b), a filer or transmitter
must—
(1) Submit a complete application on
Form 8809, ‘‘Application for Extension
of Time to File Information Returns,’’ or
in any other manner prescribed by the
Commissioner, including a detailed
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48473
explanation of why additional time is
needed;
(2) File the application with the
Internal Revenue Service in accordance
with forms, instructions, or other
appropriate guidance on or before the
due date for filing the information
return; and
(3) Sign the application under
penalties of perjury.
(c) Penalties. See sections 6652, 6693,
and 6721 through 6724 for failure to
comply with information reporting
requirements on information returns
described in paragraph (a) of this
section.
(d) No effect on time to furnish
statements. An extension of time to file
an information return under this section
does not extend the time for furnishing
a statement to the person with respect
to whom the information is required to
be reported.
(e) Form W–2 filed on expedited basis.
This section does not apply to an
information return on a form in the W–
2 series if the procedures authorized in
Rev. Proc. 96–57 (1996–2 CB 389) (or a
successor revenue procedure) allow an
automatic extension of time to file the
information return. See
§ 601.601(d)(2)(ii)(b) of this chapter.
(f) Effective/applicability date. This
section applies to requests for
extensions of time to file information
returns due on or after January 1 of the
calendar year immediately following the
date of publication of a Treasury
decision adopting these rules as final
regulations in the Federal Register.
§ 1.6081–8T
[Removed]
Par. 3. Section 1.6081–8T is removed.
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2015–19933 Filed 8–12–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
42 CFR Part 80
[Docket No. CDC–2015–0062; NIOSH–286]
RIN 0920–AA55
Occupational Safety and Health
Research and Related Activities;
Administrative Functions, Practices,
and Procedures
Centers for Disease Control and
Prevention, HHS.
ACTION: Notice of proposed rulemaking.
AGENCY:
The Department of Health and
Human Services (HHS) proposes the
SUMMARY:
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48474
Federal Register / Vol. 80, No. 156 / Thursday, August 13, 2015 / Proposed Rules
removal of its regulations pertaining to
administrative functions, practices, and
procedures for occupational safety and
health research and related activities
conducted by the National Institute for
Occupational Safety and Health
(NIOSH) in the Centers for Disease
Control and Prevention (CDC). As a part
of the retrospective review conducted
by all Federal agencies, HHS has
determined that these regulations are no
longer in use by NIOSH and should be
removed.
DATES: Comments must be received by
September 14, 2015.
ADDRESSES: Written Comments: You
may submit comments by any of the
following methods:
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments.
• Mail: NIOSH Docket Office, 1090
Tusculum Avenue, MS C–34,
Cincinnati, OH 45226–1998.
Instructions: All submissions received
must include the agency name (Centers
for Disease Control and Prevention,
HHS) and docket number (CDC–2015–
0062; NIOSH–286) or Regulation
Identifier Number (0920–AA55) for this
rulemaking. All relevant comments,
including any personal information
provided, will be posted without change
to https://www.regulations.gov.
Docket: For access to the docket go to
https://www.regulations.gov.
FOR FURTHER INFORMATION CONTACT:
Rachel Weiss, Program Analyst, 1090
Tusculum Ave, MS: C–46, Cincinnati,
OH 45226; telephone (855) 818–1629
(this is a toll-free number); email
NIOSHregs@cdc.gov.
SUPPLEMENTARY INFORMATION:
tkelley on DSK3SPTVN1PROD with PROPOSALS
I. Public Participation
Interested persons or organizations
are invited to participate in this
rulemaking by submitting written views,
recommendations, and data. In addition,
HHS invites comments on any aspect of
this rulemaking.
All comments submitted will be
available for examination in the rule
docket (a publicly available repository
of the documents associated with the
rulemaking) both before and after the
closing date for comments. A complete
electronic docket containing all
comments submitted will be available
on https://www.regulations.gov.
Comments submitted electronically or
by mail should be titled ‘‘Docket No.
CDC–2015–0062’’ and should identify
the author(s) and contact information in
case clarification is needed. Electronic
and written comments can be submitted
to the addresses provided in the
ADDRESSES section, above. All
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16:12 Aug 12, 2015
Jkt 235001
communications received on or before
the closing date for comments will be
fully considered by HHS.
II. Statutory Authority
HHS promulgated Part 80 of Title 42
to facilitate Section 21(a)(1) of the
Occupational Safety and Health (OSH)
Act of 1970 (29 U.S.C. 670(a)(1)), which
authorizes the Director of NIOSH to
conduct educational programs to
provide an adequate supply of qualified
personnel to carry out the purposes of
the OSH Act. Part 80 established tuition
fees for such training, as authorized by
31 U.S.C. 483a (31 U.S.C. 9701, as
revised by Pub. L. 97–258, September
13, 1982), which permits agencies to
‘‘prescribe regulations establishing the
charge for service or thing of value
provided by the agency.’’ In accordance
with section 6 of Executive Order
13563, HHS conducted a retrospective
analysis of its existing rules, determined
Part 80 to be obsolete, and is proposing
the removal of Part 80 from Title 42.
III. Summary of Proposed Rule
The provisions in Part 80 establish the
NIOSH policies with respect to the
charging of fees for direct training in
occupational safety and health. Because
NIOSH no longer offers direct training
programs, these provisions are no longer
needed. Removing Part 80 from Title 42
will have no effect on NIOSH
procedures or practices, including the
NIOSH funding of the Education and
Research Centers for Occupational
Safety and Health. This action is being
done in accordance with Executive
Order 13563, section 6, which requires
that Federal agencies conduct
retrospective analyses of existing rules.
In conducting the analysis, HHS
discovered that the Part 80 provisions
were outdated.
IV. Regulatory Assessment
Requirements
A. Executive Order 12866 and Executive
Order 13563
Executive Orders 12866 and 13563
direct agencies to assess all costs and
benefits of available regulatory
alternatives and, if regulation is
necessary, to select regulatory
approaches that maximize net benefits
(including potential economic,
environmental, public health and safety
effects, distributive impacts, and
equity). E.O. 13563 emphasizes the
importance of quantifying both costs
and benefits, of reducing costs, of
harmonizing rules, and of promoting
flexibility.
This proposed rule has been
determined not to be a ‘‘significant
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Fmt 4702
Sfmt 4702
regulatory action’’ under § 3(f) of E.O.
12866. With this action, HHS is
proposing the removal of Part 80 from
Title 42. Because this notice of proposed
rulemaking is entirely administrative
and does not affect the economic
impact, cost, or policies of any activities
authorized by Title 42, HHS has not
prepared an economic analysis and the
Office of Management and Budget
(OMB) has not reviewed this
rulemaking.
B. Regulatory Flexibility Act
The Regulatory Flexibility Act (RFA),
5 U.S.C. 601 et seq., requires each
agency to consider the potential impact
of its regulations on small entities
including small businesses, small
governmental units, and small not-forprofit organizations. Because no
substantive changes will be made to 42
CFR part 85a as a result of this action,
HHS certifies that this rule has ‘‘no
significant economic impact upon a
substantial number of small entities’’
within the meaning of the Regulatory
Flexibility Act (5 U.S.C. 601 et seq.).
C. Paperwork Reduction Act
The Paperwork Reduction Act (PRA),
44 U.S.C. 3501 et seq., requires an
agency to invite public comment on,
and to obtain OMB approval of, any
regulation that requires 10 or more
people to report information to the
agency or to keep certain records. Data
collection and recordkeeping
requirements for the health
investigations of places of employment
program receive OMB approval on an
as-needed basis. The amendments in
this rulemaking do not impact the
collection of data.
D. Small Business Regulatory
Enforcement Fairness Act
As required by Congress under the
Small Business Regulatory Enforcement
Fairness Act of 1996 (5 U.S.C. 801 et
seq.), HHS will report the promulgation
of this rule to Congress prior to its
effective date.
E. Unfunded Mandates Reform Act of
1995
Title II of the Unfunded Mandates
Reform Act of 1995 (2 U.S.C. 1531 et
seq.) directs agencies to assess the
effects of Federal regulatory actions on
State, local, and Tribal governments,
and the private sector ‘‘other than to the
extent that such regulations incorporate
requirements specifically set forth in
law.’’ For purposes of the Unfunded
Mandates Reform Act, this proposed
rule does not include any Federal
mandate that may result in increased
annual expenditures in excess of $100
E:\FR\FM\13AUP1.SGM
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Federal Register / Vol. 80, No. 156 / Thursday, August 13, 2015 / Proposed Rules
million by State, local or Tribal
governments in the aggregate, or by the
private sector.
F. Executive Order 12988 (Civil Justice)
This proposed rule has been drafted
and reviewed in accordance with
Executive Order 12988, ‘‘Civil Justice
Reform,’’ and will not unduly burden
the Federal court system. This rule has
been reviewed carefully to eliminate
drafting errors and ambiguities.
G. Executive Order 13132 (Federalism)
tkelley on DSK3SPTVN1PROD with PROPOSALS
HHS has reviewed this proposed rule
in accordance with Executive Order
13132 regarding federalism, and has
determined that it does not have
‘‘federalism implications.’’ The rule
does 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.’’
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16:12 Aug 12, 2015
Jkt 235001
48475
H. Executive Order 13045 (Protection of
Children From Environmental Health
Risks and Safety Risks)
In accordance with Executive Order
13045, HHS has evaluated the
environmental health and safety effects
of this proposed rule on children. HHS
has determined that the rule would have
no environmental health and safety
effect on children.
language in documents that explain to
the public how to comply with a
requirement the Federal Government
administers or enforces. HHS has
attempted to use plain language in
promulgating the proposed rule
consistent with the Federal Plain
Writing Act guidelines.
I. Executive Order 13211 (Actions
Concerning Regulations That
Significantly Affect Energy Supply,
Distribution, or Use)
In accordance with Executive Order
13211, HHS has evaluated the effects of
this proposed rule on energy supply,
distribution or use, and has determined
that the rule will not have a significant
adverse effect.
PART 80—[REMOVED AND
RESERVED]
J. Plain Writing Act of 2010
Under Public Law 111–274 (October
13, 2010), executive Departments and
Agencies are required to use plain
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Proposed Rule
For the reasons discussed in the
preamble and under the authorities 29
U.S.C. 671, 31 U.S.C. 9701, and 42
U.S.C. 216(b), the Department of Health
and Human Services proposes to amend
42 CFR chapter I by removing part 80.
Dated: August 3, 2015.
Sylvia M. Burwell,
Secretary, Department of Health and Human
Services.
[FR Doc. 2015–19856 Filed 8–12–15; 8:45 am]
BILLING CODE 416350–18–P
E:\FR\FM\13AUP1.SGM
13AUP1
Agencies
[Federal Register Volume 80, Number 156 (Thursday, August 13, 2015)]
[Proposed Rules]
[Pages 48473-48475]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-19856]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF HEALTH AND HUMAN SERVICES
42 CFR Part 80
[Docket No. CDC-2015-0062; NIOSH-286]
RIN 0920-AA55
Occupational Safety and Health Research and Related Activities;
Administrative Functions, Practices, and Procedures
AGENCY: Centers for Disease Control and Prevention, HHS.
ACTION: Notice of proposed rulemaking.
-----------------------------------------------------------------------
SUMMARY: The Department of Health and Human Services (HHS) proposes the
[[Page 48474]]
removal of its regulations pertaining to administrative functions,
practices, and procedures for occupational safety and health research
and related activities conducted by the National Institute for
Occupational Safety and Health (NIOSH) in the Centers for Disease
Control and Prevention (CDC). As a part of the retrospective review
conducted by all Federal agencies, HHS has determined that these
regulations are no longer in use by NIOSH and should be removed.
DATES: Comments must be received by September 14, 2015.
ADDRESSES: Written Comments: You may submit comments by any of the
following methods:
Federal eRulemaking Portal: https://www.regulations.gov.
Follow the instructions for submitting comments.
Mail: NIOSH Docket Office, 1090 Tusculum Avenue, MS C-34,
Cincinnati, OH 45226-1998.
Instructions: All submissions received must include the agency name
(Centers for Disease Control and Prevention, HHS) and docket number
(CDC-2015-0062; NIOSH-286) or Regulation Identifier Number (0920-AA55)
for this rulemaking. All relevant comments, including any personal
information provided, will be posted without change to https://www.regulations.gov.
Docket: For access to the docket go to https://www.regulations.gov.
FOR FURTHER INFORMATION CONTACT: Rachel Weiss, Program Analyst, 1090
Tusculum Ave, MS: C-46, Cincinnati, OH 45226; telephone (855) 818-1629
(this is a toll-free number); email NIOSHregs@cdc.gov.
SUPPLEMENTARY INFORMATION:
I. Public Participation
Interested persons or organizations are invited to participate in
this rulemaking by submitting written views, recommendations, and data.
In addition, HHS invites comments on any aspect of this rulemaking.
All comments submitted will be available for examination in the
rule docket (a publicly available repository of the documents
associated with the rulemaking) both before and after the closing date
for comments. A complete electronic docket containing all comments
submitted will be available on https://www.regulations.gov.
Comments submitted electronically or by mail should be titled
``Docket No. CDC-2015-0062'' and should identify the author(s) and
contact information in case clarification is needed. Electronic and
written comments can be submitted to the addresses provided in the
ADDRESSES section, above. All communications received on or before the
closing date for comments will be fully considered by HHS.
II. Statutory Authority
HHS promulgated Part 80 of Title 42 to facilitate Section 21(a)(1)
of the Occupational Safety and Health (OSH) Act of 1970 (29 U.S.C.
670(a)(1)), which authorizes the Director of NIOSH to conduct
educational programs to provide an adequate supply of qualified
personnel to carry out the purposes of the OSH Act. Part 80 established
tuition fees for such training, as authorized by 31 U.S.C. 483a (31
U.S.C. 9701, as revised by Pub. L. 97-258, September 13, 1982), which
permits agencies to ``prescribe regulations establishing the charge for
service or thing of value provided by the agency.'' In accordance with
section 6 of Executive Order 13563, HHS conducted a retrospective
analysis of its existing rules, determined Part 80 to be obsolete, and
is proposing the removal of Part 80 from Title 42.
III. Summary of Proposed Rule
The provisions in Part 80 establish the NIOSH policies with respect
to the charging of fees for direct training in occupational safety and
health. Because NIOSH no longer offers direct training programs, these
provisions are no longer needed. Removing Part 80 from Title 42 will
have no effect on NIOSH procedures or practices, including the NIOSH
funding of the Education and Research Centers for Occupational Safety
and Health. This action is being done in accordance with Executive
Order 13563, section 6, which requires that Federal agencies conduct
retrospective analyses of existing rules. In conducting the analysis,
HHS discovered that the Part 80 provisions were outdated.
IV. Regulatory Assessment Requirements
A. Executive Order 12866 and Executive Order 13563
Executive Orders 12866 and 13563 direct agencies to assess all
costs and benefits of available regulatory alternatives and, if
regulation is necessary, to select regulatory approaches that maximize
net benefits (including potential economic, environmental, public
health and safety effects, distributive impacts, and equity). E.O.
13563 emphasizes the importance of quantifying both costs and benefits,
of reducing costs, of harmonizing rules, and of promoting flexibility.
This proposed rule has been determined not to be a ``significant
regulatory action'' under Sec. 3(f) of E.O. 12866. With this action,
HHS is proposing the removal of Part 80 from Title 42. Because this
notice of proposed rulemaking is entirely administrative and does not
affect the economic impact, cost, or policies of any activities
authorized by Title 42, HHS has not prepared an economic analysis and
the Office of Management and Budget (OMB) has not reviewed this
rulemaking.
B. Regulatory Flexibility Act
The Regulatory Flexibility Act (RFA), 5 U.S.C. 601 et seq.,
requires each agency to consider the potential impact of its
regulations on small entities including small businesses, small
governmental units, and small not-for-profit organizations. Because no
substantive changes will be made to 42 CFR part 85a as a result of this
action, HHS certifies that this rule has ``no significant economic
impact upon a substantial number of small entities'' within the meaning
of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.).
C. Paperwork Reduction Act
The Paperwork Reduction Act (PRA), 44 U.S.C. 3501 et seq., requires
an agency to invite public comment on, and to obtain OMB approval of,
any regulation that requires 10 or more people to report information to
the agency or to keep certain records. Data collection and
recordkeeping requirements for the health investigations of places of
employment program receive OMB approval on an as-needed basis. The
amendments in this rulemaking do not impact the collection of data.
D. Small Business Regulatory Enforcement Fairness Act
As required by Congress under the Small Business Regulatory
Enforcement Fairness Act of 1996 (5 U.S.C. 801 et seq.), HHS will
report the promulgation of this rule to Congress prior to its effective
date.
E. Unfunded Mandates Reform Act of 1995
Title II of the Unfunded Mandates Reform Act of 1995 (2 U.S.C. 1531
et seq.) directs agencies to assess the effects of Federal regulatory
actions on State, local, and Tribal governments, and the private sector
``other than to the extent that such regulations incorporate
requirements specifically set forth in law.'' For purposes of the
Unfunded Mandates Reform Act, this proposed rule does not include any
Federal mandate that may result in increased annual expenditures in
excess of $100
[[Page 48475]]
million by State, local or Tribal governments in the aggregate, or by
the private sector.
F. Executive Order 12988 (Civil Justice)
This proposed rule has been drafted and reviewed in accordance with
Executive Order 12988, ``Civil Justice Reform,'' and will not unduly
burden the Federal court system. This rule has been reviewed carefully
to eliminate drafting errors and ambiguities.
G. Executive Order 13132 (Federalism)
HHS has reviewed this proposed rule in accordance with Executive
Order 13132 regarding federalism, and has determined that it does not
have ``federalism implications.'' The rule does 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.''
H. Executive Order 13045 (Protection of Children From Environmental
Health Risks and Safety Risks)
In accordance with Executive Order 13045, HHS has evaluated the
environmental health and safety effects of this proposed rule on
children. HHS has determined that the rule would have no environmental
health and safety effect on children.
I. Executive Order 13211 (Actions Concerning Regulations That
Significantly Affect Energy Supply, Distribution, or Use)
In accordance with Executive Order 13211, HHS has evaluated the
effects of this proposed rule on energy supply, distribution or use,
and has determined that the rule will not have a significant adverse
effect.
J. Plain Writing Act of 2010
Under Public Law 111-274 (October 13, 2010), executive Departments
and Agencies are required to use plain language in documents that
explain to the public how to comply with a requirement the Federal
Government administers or enforces. HHS has attempted to use plain
language in promulgating the proposed rule consistent with the Federal
Plain Writing Act guidelines.
Proposed Rule
PART 80--[REMOVED AND RESERVED]
For the reasons discussed in the preamble and under the authorities
29 U.S.C. 671, 31 U.S.C. 9701, and 42 U.S.C. 216(b), the Department of
Health and Human Services proposes to amend 42 CFR chapter I by
removing part 80.
Dated: August 3, 2015.
Sylvia M. Burwell,
Secretary, Department of Health and Human Services.
[FR Doc. 2015-19856 Filed 8-12-15; 8:45 am]
BILLING CODE 416350-18-P