Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider; Delayed Compliance Date for the Hard Cider Tax Class Labeling Statement Requirement; Reopening of Comment Period, 57392-57395 [2017-26283]
Download as PDF
<![CDATA[
57392
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Proposed Rules
(a) Applicability
This AD applies to Model MBB–BK 117 C–
2 helicopters, serial numbers up to and
including 9750, and Model MBB–BK 117 D–
2 helicopters, serial numbers up to and
including 20110, with a hydraulic module
plate assembly part number B291M0003103
with a single locking attachment point
installed, certificated in any category.
(b) Unsafe Condition
This AD defines the unsafe condition as
failure of a hydraulic module plate assembly
attachment point (attachment point). This
condition could result in loss of the
hydraulic module plate and subsequent loss
of control of the helicopter.
(c) Affected ADs
This AD supersedes 2017–02–07,
Amendment 39–18786 (82 FR 10267,
February 10, 2017).
(d) Comments Due Date
We must receive comments by February 5,
2018.
sradovich on DSK3GMQ082PROD with PROPOSALS
(e) Compliance
You are responsible for performing each
action required by this AD within the
specified compliance time unless it has
already been accomplished prior to that time.
(f) Required Actions
(1) Within 100 hours time-in-service (TIS):
(i) Visually inspect the split pins,
castellated nuts, plugs, nuts, and hexagon
bolts of each attachment point for a crack and
for proper installation by following the
Accomplishment Instructions, paragraphs
3.B.1.3.a. through 3.B.1.3.d., of Airbus
Helicopters Alert Service Bulletin (ASB) No.
ASB MBB–BK117 C–2–29A–003 (ASB MBB–
BK117 C–2–29A–003) or Airbus Helicopters
ASB No. ASB MBB–BK117 D–2–29A–001
(ASB MBB–BK117 D–2–29A–001), both
Revision 2 and both dated February 1, 2017,
as applicable to your model helicopter.
Replace any part that has a crack before
further flight. If the split pins, castellated
nuts, or hexagon bolts are not as depicted in
Figure 2 of ASB MBB–BK117 C–2–29A–003
or ASB MBB–BK117 D–2–29A–001, before
further flight, properly install them.
(ii) Apply a torque of 9 to 10 Nm to the
left-hand and right-hand nuts of each
attachment point. If a torque of 9 to 10 Nm
cannot be applied, replace the affected nut
before further flight.
(2) Within 300 hours TIS:
(i) Replace each forward single locking
attachment hardware with double locking
attachment hardware by following the
Accomplishment Instructions, paragraphs
3.B.3.3. through 3.B.3.6. on page 11 of ASB
MBB–BK117 C–2–29A–003 or ASB MBB–
BK117 D–2–29A–001, as applicable to your
model helicopter, except you are not required
to discard old parts.
(ii) Replace each aft single locking
attachment hardware with double locking
attachment hardware by following the
Accomplishment Instructions, paragraphs
3.B.3.1. through 3.B.3.3. on page 13 of ASB
MBB–BK117 C–2–29A–003 or ASB MBB–
BK117 D–2–29A–001, as applicable to your
VerDate Sep<11>2014
18:01 Dec 04, 2017
Jkt 244001
model helicopter, except you are not required
to discard old parts.
DEPARTMENT OF THE TREASURY
(g) Credit for Previous Actions
Alcohol and Tobacco Tax and Trade
Bureau
Actions accomplished before the effective
date of this AD in accordance with the
procedures specified in AD 2017–02–07,
Amendment 39–18786 (82 FR 10267,
February 10, 2017) or Airbus Helicopters
ASB No. ASB MBB–BK117 C–2–29A–003 or
ASB No. ASB MBB–BK117 D–2–29A–001,
both Revision 1 and both dated October 14,
2016, are considered acceptable for
compliance with the corresponding actions
specified in paragraph (f)(1) of this AD.
(h) Alternative Methods of Compliance
(AMOCs)
(1) The Manager, Safety Management
Section, FAA, may approve AMOCs for this
AD. Send your proposal to: Matt Fuller,
Senior Aviation Safety Engineer, Safety
Management Section, Rotorcraft Standards
Branch, FAA, 10101 Hillwood Pkwy., Fort
Worth, TX 76177; telephone (817) 222–5110;
email 9-ASW-FTW-AMOC-Requests@faa.gov.
(2) For operations conducted under a 14
CFR part 119 operating certificate or under
14 CFR part 91, subpart K, we suggest that
you notify your principal inspector, or
lacking a principal inspector, the manager of
the local flight standards district office or
certificate holding district office before
operating any aircraft complying with this
AD through an AMOC.
(i) Additional Information
(1) Airbus Helicopters ASB No. ASB MBB–
BK117 C–2–29A–003 and ASB No. ASB
MBB–BK117 D–2–29A–001, both Revision 1
and both dated October 14, 2016, which are
not incorporated by reference, contain
additional information about the subject of
this AD. For service information identified in
this AD, contact Airbus Helicopters, 2701 N.
Forum Drive, Grand Prairie, TX 75052;
telephone (972) 641–0000 or (800) 232–0323;
fax (972) 641–3775; or at https://
www.airbushelicopters.com/techpub. You
may review a copy of the service information
at the FAA, Office of the Regional Counsel,
Southwest Region, 10101 Hillwood Pkwy.,
Room 6N–321, Fort Worth, TX 76177.
(2) The subject of this AD is addressed in
European Aviation Safety Agency (EASA) AD
No. 2017–0047, dated March 13, 2017. You
may view the EASA AD on the Internet at
https://www.regulations.gov in the AD Docket.
(j) Subject
Joint Aircraft Service Component (JASC)
Code: 2900, Hydraulic Power System.
Issued in Fort Worth, Texas, on November
17, 2017.
Lance T. Gant,
Director, Compliance & Airworthiness
Division, Aircraft Certification Service.
[FR Doc. 2017–26039 Filed 12–4–17; 8:45 am]
BILLING CODE 4910–13–P
PO 00000
Frm 00010
Fmt 4702
Sfmt 4702
27 CFR Parts 24 and 27
[Docket No. TTB–2016–0014; Notice No.
168A; Re: Notice No. 168, T.D. TTB–147,
and T.D. TTB 147A]
RIN 1513–AC31
Implementation of Statutory
Amendments Requiring the
Modification of the Definition of Hard
Cider; Delayed Compliance Date for
the Hard Cider Tax Class Labeling
Statement Requirement; Reopening of
Comment Period
Alcohol and Tobacco Tax and
Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking
and reopening of comment period.
AGENCY:
On January 23, 2017, the
Alcohol and Tobacco Tax and Trade
Bureau (TTB) published a temporary
rule, T.D. TTB–147, Implementation of
Statutory Amendments Requiring the
Modification of the Definition of Hard
Cider, that amended its regulations to
implement changes made to the
definition of ‘‘hard cider’’ in the Internal
Revenue Code of 1986 by the Protecting
Americans from Tax Hikes Act (PATH
Act) of 2015. The amended regulations
included a requirement that the
statement ‘‘Tax class 5041(b)(6)’’ appear
on the container of any wine for which
the hard cider tax rate is claimed if the
wine is removed from wine premises or
customs custody on or after January 1,
2018. Concurrent with the temporary
rule, TTB published Notice of Proposed
Rulemaking No. 168 requesting
comments on the regulatory
amendments made by T.D. TTB–147. In
response to a comment received from a
cider industry trade association, TTB, in
a temporary rule published elsewhere in
this issue of the Federal Register, is
now delaying the compliance date for
the hard cider tax class labeling
requirement by one year, until January
1, 2019. In this document, TTB is
requesting comments on that delayed
compliance date, and we are also reopening the comment period for Notice
No. 168 for an additional 60 days to
request comments on the regulatory
amendments described in T.D. TTB–
147.
SUMMARY:
Comments on the delayed
compliance date referenced in this
document (Notice No. 168A) are due on
or before February 5, 2018. The
comment period for the proposed rule,
Notice No. 168, published on January
DATES:
E:\FR\FM\05DEP1.SGM
05DEP1
sradovich on DSK3GMQ082PROD with PROPOSALS
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Proposed Rules
23, 2017, at 82 FR 7753 is reopened for
60 days, and, therefore, comments on
Notice No. 168 also are now due on or
before February 5, 2018.
ADDRESSES: Please send your comments
on Notice No. 168 or Notice No. 168A
to one of the following addresses:
• Internet: https://
www.regulations.gov (via the online
comment forms for Notice No. 168 or
Notice No. 168A, as appropriate, which
are posted within Docket No. TTB–
2016–0014 at Regulations.gov, the
Federal
e-rulemaking portal);
• U.S. Mail: Director, Regulations and
Rulings Division, Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street
NW., Box 12, Washington, DC 20005; or
• Hand delivery/courier in lieu of
mail: Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street NW., Suite
400, Washington, DC 20005.
See the Public Participation sections
of Notice No. 168 and this document
(Notice No. 168A) for specific
instructions and requirements for
submitting comments, and for
information on how to request a public
hearing.
You may view copies of this
document, Notice No. 168, and any
comments made to TTB about the
described proposals at https://
www.regulations.gov within Docket No.
TTB–2016–0014. A link to that docket is
posted on the TTB Web site at https://
www.ttb.gov/wine/winerulemaking.shtml under Notice No. 168
or Notice No. 168A. You also may view
copies of this document, Notice No. 168,
and any comments made to TTB about
the described proposals by appointment
at the TTB Information Resource Center,
1310 G Street NW., Washington, DC
20005. Please call (202) 453–2270 to
make an appointment.
FOR FURTHER INFORMATION CONTACT: Kara
Fontaine, Regulations and Rulings
Division, Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street NW., Box
12, Washington, DC 20005; phone (202)
453–1039, ext. 103.
SUPPLEMENTARY INFORMATION: In T.D.
TTB–147, a temporary rule published in
the Federal Register on January 23,
2017, at 82 FR 7653, the Alcohol and
Tobacco Tax and Trade Bureau (TTB)
implemented changes made to the
definition of ‘‘hard cider’’ in the Internal
Revenue Code of 1986 by the Protecting
Americans from Tax Hikes (PATH) Act
of 2015 (Consolidated Appropriations
Act, 2016 (Pub. L. 114–113), Division
Q). The modified definition broadened
the range of wines eligible for the hard
cider tax rate. In T.D. TTB–147, TTB
amended its regulations to reflect the
VerDate Sep<11>2014
18:01 Dec 04, 2017
Jkt 244001
modified definition of hard cider
effective for products removed from
wine premises or customs custody on or
after January 1, 2017, and set forth new
labeling requirements to identify
products to which the hard cider tax
rate applies. The new labeling
requirements include both a one-year
transitional rule and a new labeling
requirement that takes effect for
products removed on or after January 1,
2018.
TTB solicited public comments on the
temporary regulations via Notice No.
168, a notice of proposed rulemaking
published in the Federal Register on
January 23, 2017, at 82 FR 7753. The
temporary regulations contained in T.D.
TTB–147 served as the text of the
proposed regulations. The original 60day comment period for Notice No. 168
closed on March 24, 2017.
In response to this comment request,
TTB received a comment, posted on
February 15, 2017, from Ian Flom of
Mercier Orchards, indicating that the
timeframe to implement the new ‘‘Tax
Class 5041(b)(6)’’ labeling statement
requirement is insufficient because he
buys labels in bulk and has a supply of
labels that do not bear the tax class
statement that he will not be able to use
up before January 1, 2018. In addition,
TTB received a letter, dated February
23, 2017, from the United States
Association of Cider Makers (USACM),
a cider industry trade association based
in Portland, Oregon, requesting a 60-day
extension of the comment period for
Notice No. 168. In its letter, the USACM
noted that ‘‘there was much discussion
about these proposed changes’’ at its
annual membership conference and that
a number of its members planned to
submit comments to TTB. The letter
also noted, however, that ‘‘orchardists
are currently facing time-management
challenges due to pruning season,’’ and
that the requested extension ‘‘would
allow our members time to properly
address any of their concerns with the
proposed changes to the hard cider
definition and related regulatory
changes.’’ The USACM comment period
extension request letter is posted as
Comment 2 to Notice No. 168 within
Docket No. TTB–2016–0014 on the
Regulations.gov Web site at https://
www.regulations.gov.
In addition to USACM’s request to
TTB to extend the comment period,
USACM wrote a letter, on which TTB
was copied, to Steven T. Mnuchin,
Secretary of the Treasury, dated August
1, 2017, requesting both a reopening of
the comment period of T.D. TTB–147
and a one year delay of the January 1,
2018, hard cider tax class labeling
statement requirement. A copy of this
PO 00000
Frm 00011
Fmt 4702
Sfmt 4702
57393
USACM letter is posted as Comment 3
to Notice No. 168 within Docket No.
TTB–2016–0014 on the Regulations.gov
Web site.
In light of these requests, TTB is
delaying the hard cider tax class
labeling statement compliance date.
Such a delay will provide industry
members additional time to come into
compliance with the labeling
requirement. Through the publication of
a temporary rule elsewhere in this issue
of the Federal Register, TTB is
amending 27 CFR 24.257(a)(4) to delay
until January 1, 2019, the compliance
date for the requirement that the tax
class statement ‘‘Tax class 5041(b)(6)’’
appear on any container of wine
removed from wine premises or customs
custody for which the hard cider tax
rate is claimed. Because the tax class
labeling requirement contained in 27
CFR 27.59(b) is a cross-reference to
§ 24.257(a)(4), no change to the
regulatory text in § 27.59(b) is required.
Further, in response to the USACM
request to reopen the comment period
for all the regulatory amendments
contained in T.D. TTB–147, TTB is
reopening the comment period for the
related notice of proposed rulemaking,
Notice No. 168, for an additional 60
days. TTB believes that this additional
60-day comment period will allow all
interested parties to fully consider and
comment on the regulatory amendments
contained in the hard cider temporary
rule.
Therefore, new comments on Notice
No. 168 and comments on this
document (Notice No. 168A) delaying
the compliance date of the hard cider
tax class labeling requirement are due to
TTB on or before February 5, 2018.
Public Participation
Comments Sought
TTB requests comments from
interested members of the public on the
one-year delay, from January 1, 2018, to
January 1, 2019, of the hard cider taxclass labeling statement requirement
contained in 27 CFR 24.257, as
described in the temporary rule, T.D.
TTB–147A, published elsewhere in this
issue of the Federal Register. TTB also
requests new comments on the
regulatory amendments to 27 CFR parts
24 and 27 set forth in the temporary
rule, T.D. TTB–147, published in the
Federal Register on January 23, 2017 at
82 FR 7653.
Submitting Comments
You may submit comments by using
one of the following three methods:
• Federal e-Rulemaking Portal: You
may send comments via the online
E:\FR\FM\05DEP1.SGM
05DEP1
sradovich on DSK3GMQ082PROD with PROPOSALS
57394
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Proposed Rules
comment form for this proposed rule
(Notice No. 168A) or for Notice No. 168,
as appropriate, posted within Docket
No. TTB–2016–0014 on
‘‘Regulations.gov,’’ the Federal
e-rulemaking portal, at https://
www.regulations.gov. A direct link to
that docket is available under Notice
No. 168 and Notice No. 168A on the
TTB Web site at https://www.ttb.gov/
wine/wine-rulemaking.shtml.
Supplemental files may be attached to
comments submitted via
Regulations.gov. For complete
instructions on how to use
Regulations.gov, click on the site’s
‘‘Help’’ tab.
• U.S. Mail: You may send comments
via postal mail to the Director,
Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade
Bureau, 1310 G Street NW., Box 12,
Washington, DC 20005.
• Hand Delivery/Courier: You may
hand-carry your comments or have them
hand-carried to the Alcohol and
Tobacco Tax and Trade Bureau, 1310 G
Street NW., Suite 400, Washington, DC
20005.
Please submit your comments by the
closing date shown above in this
proposed rule. Your comments must
reference Notice No. 168A or Notice No.
168, as appropriate, and include your
name and mailing address. Your
comments also must be made in
English, be legible, and be written in
language acceptable for public
disclosure. TTB does not acknowledge
receipt of comments and considers all
comments as originals.
In your comment, please clearly state
if you are commenting for yourself or on
behalf of an association, business, or
other entity. If you are commenting on
behalf of an entity, your comment must
include the entity’s name as well as
your name and position title. In your
comment via Regulations.gov, please
enter the entity’s name in the
‘‘Organization’’ blank of the online
comment form. If you comment via
postal mail or hand delivery/courier,
please submit your entity’s comment on
letterhead.
You may also write to the
Administrator before the comment
closing date to ask for a public hearing.
The Administrator reserves the right to
determine whether to hold a public
hearing.
Confidentiality
All submitted comments and
attachments are part of the public record
and subject to disclosure. Do not
enclose any material in your comments
that you consider to be confidential or
inappropriate for public disclosure.
VerDate Sep<11>2014
18:01 Dec 04, 2017
Jkt 244001
Public Disclosure
TTB will post, and you may view,
copies of the proposed rules, the related
temporary rules, and any online or
mailed comments received about them,
within Docket No. TTB–2016–0014 on
Regulations.gov, the Federal
e-rulemaking portal. A direct link to that
docket is available on the TTB Web site
at https://www.ttb.gov/wine/winerulemaking.shtml under Notice No. 168
or Notice No. 168A. You may also reach
the relevant docket through the
Regulations.gov search page at https://
www.regulations.gov. For information
on how to use Regulations.gov, click on
the site’s ‘‘Help’’ tab.
All posted comments will display the
commenter’s name, organization (if
any), city, and State, and, in the case of
mailed comments, all address
information, including email addresses.
TTB may omit voluminous attachments
or material that it considers unsuitable
for posting.
You may view copies of the proposed
rules, the related temporary rules, and
any electronic or mailed comments TTB
receives about them by appointment at
the TTB Information Resource Center,
1310 G Street NW., Washington, DC
20005. You may also obtain copies for
20 cents per 8.5- × 11-inch page. Contact
TTB’s information specialist at the
above address or by telephone at (202)
453–2270 to schedule an appointment
or to request copies of comments or
other materials.
Regulatory Flexibility Act, Paperwork
Reduction Act, and Executive Order
12866
Since the regulatory text proposed in
this notice of proposed rulemaking is
identical to that contained in the
companion temporary rule published
elsewhere in this issue of the Federal
Register, the analyses contained in the
preamble of the temporary rule
concerning the Regulatory Flexibility
Act, the Paperwork Reduction Act, and
Executive Order 12866 also apply to this
proposed rule.
Drafting Information
Kara Fontaine and Michael Hoover of
the Regulations and Rulings Division
drafted this document with the
assistance of other Alcohol and Tobacco
Tax and Trade Bureau personnel.
27 CFR Part 24
Administrative practice and
procedure, Cider, Claims, Electronic
funds transfers, Excise taxes, Exports,
Food additives, Fruit juices, Hard Cider,
Labeling, Liquors, Packaging and
Frm 00012
Fmt 4702
27 CFR Part 27
Alcohol and alcoholic beverages,
Beer, Cosmetics, Customs duties and
inspections, Electronic funds transfers,
Excise taxes, Imports, Labeling, Liquors,
Packaging and containers, Reporting
and Recordkeeping requirements, Wine.
Proposed Amendments to the
Regulations
For the reasons discussed in the
preamble, TTB proposes to amend 27
CFR chapter I, parts 24 and 27, as
follows:
PART 24—WINE
1. The authority citation for part 24
continues to read as follows:
■
Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001,
5008, 5041, 5042, 5044, 5061, 5062, 5121,
5122–5124, 5173, 5206, 5214, 5215, 5351,
5353, 5354, 5356, 5357, 5361, 5362, 5364–
5373, 5381–5388, 5391, 5392, 5511, 5551,
5552, 5661, 5662, 5684, 6065, 6091, 6109,
6301, 6302, 6311, 6651, 6676, 7302, 7342,
7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301,
9303, 9304, 9306.
§ 24.257
Sfmt 4702
[Amended]
2. In § 24.257:
a. Paragraph (a)(4) is amended by
removing the date ‘‘January 1, 2018’’
each place it appears and adding in its
place the date ‘‘January 1, 2019’’; and
■ b. The Office of Management and
Budget control number reference at the
end of the section is amended by
removing the phrase ‘‘1513–0115 and
1513–XXXX’’ and adding in its place
the phrase ‘‘1513–0092 and 1513–
0138’’.
■
■
PART 27—IMPORTATION OF
DISTILLED SPIRITS, WINES, AND
BEER
3. The authority citation for part 27 is
revised to read as follows:
■
Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c,
1202; 26 U.S.C. 5001, 5007, 5008, 5010, 5041,
5051, 5054, 5061, 5121, 5122–5124, 5201,
5205, 5207, 5232, 5273, 5301, 5313, 5382,
5555, 6109, 6302, 7805.
§ 27.59
List of Subjects
PO 00000
containers, Reporting and recordkeeping
requirements, Research, Scientific
equipment, Spices and flavorings,
Surety bonds, Vinegar, Warehouses,
Wine.
[Amended]
4. In § 27.59, the Office of
Management and Budget control
number reference at the end of the
section is amended by removing the
phrase ‘‘number 1513–XXXX’’ and
adding in its place the phrase ‘‘numbers
1513–0092 and 1513–0138’’.
■
E:\FR\FM\05DEP1.SGM
05DEP1
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Proposed Rules
Signed: October 30, 2017.
John J. Manfreda,
Administrator.
Approved: November 30, 2017.
Timothy E. Skud,
Deputy Assistant Secretary (Tax, Trade and
Tariff Policy).
[FR Doc. 2017–26283 Filed 12–4–17; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF LABOR
Wage and Hour Division
29 CFR Part 531
RIN 1235–AA21
Tip Regulations Under the Fair Labor
Standards Act (FLSA)
Wage and Hour Division,
Department of Labor.
ACTION: Notice of proposed rulemaking;
request for comments.
AGENCY:
The Department of Labor
(Department) is proposing to rescind
portions of its tip regulations issued
pursuant to the Fair Labor Standards
Act that impose restrictions on
employers that pay a direct cash wage
of at least the full federal minimum
wage and do not seek to use a portion
of tips as a credit toward their minimum
wage obligations. This Notice of
Proposed Rulemaking (NPRM) seeks the
views of the public on the Department’s
proposed rescission of those portions of
the regulations.
DATES: Comments must be received on
or before January 4, 2018.
ADDRESSES: To facilitate the receipt and
processing of written comments on this
NPRM, the Department encourages
interested persons to submit their
comments electronically. You may
submit comments, identified by
Regulatory Information Number (RIN)
1235–AA21, by either of the following
methods:
Electronic Comments: Follow the
instructions for submitting comments
on the Federal eRulemaking Portal
https://www.regulations.gov.
Mail: Address written submissions to
Melissa Smith, Director of the Division
of Regulations, Legislation, and
Interpretation, Wage and Hour Division,
U.S. Department of Labor, Room S–
3502, 200 Constitution Avenue NW.,
Washington, DC 20210.
Instructions: This NPRM is available
through the Federal Register and the
https://www.regulations.gov Web site.
You may also access this document via
the Wage and Hour Division’s (WHD)
Web site at https://www.dol.gov/whd/.
sradovich on DSK3GMQ082PROD with PROPOSALS
SUMMARY:
VerDate Sep<11>2014
18:01 Dec 04, 2017
Jkt 244001
All comment submissions must include
the agency name and Regulatory
Information Number (RIN 1235–AA21)
for this NPRM. Response to this NPRM
is voluntary. The Department requests
that no business proprietary
information, copyrighted information,
or personally identifiable information be
submitted in response to this NPRM.
Submit only one copy of your comment
by only one method (e.g., persons
submitting comments electronically are
encouraged not to submit paper copies).
Please be advised that comments
received will become a matter of public
record and will be posted without
change to https://www.regulations.gov,
including any personal information
provided. All comments must be
received by 11:59 p.m. on the date
indicated for consideration in this
NPRM; comments received after the
comment period closes will not be
considered. Commenters should
transmit comments early to ensure
timely receipt prior to the close of the
comment period. Electronic submission
via https://www.regulations.gov enables
prompt receipt of comments submitted
as DOL continues to experience delays
in the receipt of mail in our area. For
access to the docket to read background
documents or comments, go to the
Federal eRulemaking Portal at https://
www.regulations.gov.
FOR FURTHER INFORMATION CONTACT:
Melissa Smith, Director of the Division
of Regulations, Legislation, and
Interpretation, Wage and Hour Division,
U.S. Department of Labor, Room S–
3502, 200 Constitution Avenue NW.,
Washington, DC 20210, telephone: (202)
693–0406 (this is not a toll-free
number). Copies of this NPRM may be
obtained in alternative formats (Large
Print, Braille, Audio Tape or Disc), upon
request, by calling (202) 693–0675 (this
is not a toll-free number). TTY/TDD
callers may dial toll-free 1 (877) 889–
5627 to obtain information or request
materials in alternative formats.
Questions of interpretation and/or
enforcement of the agency’s regulations
may be directed to the nearest WHD
district office. Locate the nearest office
by calling the WHD’s toll-free help line
at (866) 4US–WAGE ((866) 487–9243)
between 8 a.m. and 5 p.m. in your local
time zone, or log onto WHD’s Web site
at https://www.dol.gov/whd/
america2.htm for a nationwide listing of
WHD district and area offices.
SUPPLEMENTARY INFORMATION:
I. Executive Summary
The Fair Labor Standards Act of 1938
(FLSA) generally requires covered
employers to pay employees at least a
PO 00000
Frm 00013
Fmt 4702
Sfmt 4702
57395
Federal minimum wage, which is
currently $7.25 per hour. See 29 U.S.C.
206(a)(1). Under section 3(m) of the
FLSA, which defines the term ‘‘wage,’’
an employer of tipped employees can
satisfy its obligation to pay those
employees the Federal minimum wage
by paying a lower direct cash wage and
counting a limited amount of the tips
received by its employees as a partial
credit to satisfy the difference between
the direct cash wage paid and the
Federal minimum wage (known as a
‘‘tip credit’’), if it follows certain
statutory requirements. See 29 U.S.C.
203(m).
In 1966, Congress created a tip credit
provision within the definition of a
‘‘wage’’ in section 3(m) of the statute
that permitted an employer to utilize
tips received by its employees to
subsidize up to 50 percent of its
minimum wage obligations. See Public
Law 89–601, 101(a), 80 Stat. 830 (1966);
76 FR 18,832, 18,838.1 In 1974,
Congress again amended section 3(m) by
providing that an employer could not
utilize tips received by its employees
toward its Federal minimum wage
obligation unless, among other things:
(1) [its] employee has been informed by the
employer of the provisions of this subsection
and (2) all tips received by such employee
have been retained by the employee, except
that this subsection shall not be construed to
prohibit the pooling of tips among employees
who customarily and regularly receive tips.
Public Law 93–259, 13(e), 88 Stat. 55
(1974). Thus, section 3(m) permits an
employer to take a partial credit against
its minimum wage obligations on
account of tips received by its
employees but only if, among other
things, its tipped employees retain all of
their tips. Section 3(m), however, does
not preclude an employer that takes a
tip credit from implementing a tip pool
in which tips are shared only among
those employees who ‘‘customarily and
regularly receive tips.’’ Id.
The Department first promulgated
regulations implementing the section
3(m) tip credit in 1967. See 32 FR
13,575 (Sept. 28, 1967). In 2011, the
Department updated those regulations
to reflect its then-existing view that the
statutory conditions in section 3(m) of
the FLSA require that tipped employees
retain all of their tips, except for those
tips distributed through a tip pool
limited to customarily and regularly
tipped employees, regardless whether
such employees work for an employer
that takes a tip credit. See, e.g., § 531.52.
1 As discussed further below, Congress changed
the amount of tips received by employees that an
employer can credit against its minimum wage
obligation in subsequent amendments to the FLSA.
See, infra, Sec. III.
E:\FR\FM\05DEP1.SGM
05DEP1
]]>Agencies
[Federal Register Volume 82, Number 232 (Tuesday, December 5, 2017)]
[Proposed Rules]
[Pages 57392-57395]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-26283]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
27 CFR Parts 24 and 27
[Docket No. TTB-2016-0014; Notice No. 168A; Re: Notice No. 168, T.D.
TTB-147, and T.D. TTB 147A]
RIN 1513-AC31
Implementation of Statutory Amendments Requiring the Modification
of the Definition of Hard Cider; Delayed Compliance Date for the Hard
Cider Tax Class Labeling Statement Requirement; Reopening of Comment
Period
AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Notice of proposed rulemaking and reopening of comment period.
-----------------------------------------------------------------------
SUMMARY: On January 23, 2017, the Alcohol and Tobacco Tax and Trade
Bureau (TTB) published a temporary rule, T.D. TTB-147, Implementation
of Statutory Amendments Requiring the Modification of the Definition of
Hard Cider, that amended its regulations to implement changes made to
the definition of ``hard cider'' in the Internal Revenue Code of 1986
by the Protecting Americans from Tax Hikes Act (PATH Act) of 2015. The
amended regulations included a requirement that the statement ``Tax
class 5041(b)(6)'' appear on the container of any wine for which the
hard cider tax rate is claimed if the wine is removed from wine
premises or customs custody on or after January 1, 2018. Concurrent
with the temporary rule, TTB published Notice of Proposed Rulemaking
No. 168 requesting comments on the regulatory amendments made by T.D.
TTB-147. In response to a comment received from a cider industry trade
association, TTB, in a temporary rule published elsewhere in this issue
of the Federal Register, is now delaying the compliance date for the
hard cider tax class labeling requirement by one year, until January 1,
2019. In this document, TTB is requesting comments on that delayed
compliance date, and we are also re-opening the comment period for
Notice No. 168 for an additional 60 days to request comments on the
regulatory amendments described in T.D. TTB-147.
DATES: Comments on the delayed compliance date referenced in this
document (Notice No. 168A) are due on or before February 5, 2018. The
comment period for the proposed rule, Notice No. 168, published on
January
[[Page 57393]]
23, 2017, at 82 FR 7753 is reopened for 60 days, and, therefore,
comments on Notice No. 168 also are now due on or before February 5,
2018.
ADDRESSES: Please send your comments on Notice No. 168 or Notice No.
168A to one of the following addresses:
Internet: https://www.regulations.gov (via the online
comment forms for Notice No. 168 or Notice No. 168A, as appropriate,
which are posted within Docket No. TTB-2016-0014 at Regulations.gov,
the Federal e-rulemaking portal);
U.S. Mail: Director, Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Box 12,
Washington, DC 20005; or
Hand delivery/courier in lieu of mail: Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street NW., Suite 400, Washington, DC
20005.
See the Public Participation sections of Notice No. 168 and this
document (Notice No. 168A) for specific instructions and requirements
for submitting comments, and for information on how to request a public
hearing.
You may view copies of this document, Notice No. 168, and any
comments made to TTB about the described proposals at https://www.regulations.gov within Docket No. TTB-2016-0014. A link to that
docket is posted on the TTB Web site at https://www.ttb.gov/wine/wine-rulemaking.shtml under Notice No. 168 or Notice No. 168A. You also may
view copies of this document, Notice No. 168, and any comments made to
TTB about the described proposals by appointment at the TTB Information
Resource Center, 1310 G Street NW., Washington, DC 20005. Please call
(202) 453-2270 to make an appointment.
FOR FURTHER INFORMATION CONTACT: Kara Fontaine, Regulations and Rulings
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW.,
Box 12, Washington, DC 20005; phone (202) 453-1039, ext. 103.
SUPPLEMENTARY INFORMATION: In T.D. TTB-147, a temporary rule published
in the Federal Register on January 23, 2017, at 82 FR 7653, the Alcohol
and Tobacco Tax and Trade Bureau (TTB) implemented changes made to the
definition of ``hard cider'' in the Internal Revenue Code of 1986 by
the Protecting Americans from Tax Hikes (PATH) Act of 2015
(Consolidated Appropriations Act, 2016 (Pub. L. 114-113), Division Q).
The modified definition broadened the range of wines eligible for the
hard cider tax rate. In T.D. TTB-147, TTB amended its regulations to
reflect the modified definition of hard cider effective for products
removed from wine premises or customs custody on or after January 1,
2017, and set forth new labeling requirements to identify products to
which the hard cider tax rate applies. The new labeling requirements
include both a one-year transitional rule and a new labeling
requirement that takes effect for products removed on or after January
1, 2018.
TTB solicited public comments on the temporary regulations via
Notice No. 168, a notice of proposed rulemaking published in the
Federal Register on January 23, 2017, at 82 FR 7753. The temporary
regulations contained in T.D. TTB-147 served as the text of the
proposed regulations. The original 60-day comment period for Notice No.
168 closed on March 24, 2017.
In response to this comment request, TTB received a comment, posted
on February 15, 2017, from Ian Flom of Mercier Orchards, indicating
that the timeframe to implement the new ``Tax Class 5041(b)(6)''
labeling statement requirement is insufficient because he buys labels
in bulk and has a supply of labels that do not bear the tax class
statement that he will not be able to use up before January 1, 2018. In
addition, TTB received a letter, dated February 23, 2017, from the
United States Association of Cider Makers (USACM), a cider industry
trade association based in Portland, Oregon, requesting a 60-day
extension of the comment period for Notice No. 168. In its letter, the
USACM noted that ``there was much discussion about these proposed
changes'' at its annual membership conference and that a number of its
members planned to submit comments to TTB. The letter also noted,
however, that ``orchardists are currently facing time-management
challenges due to pruning season,'' and that the requested extension
``would allow our members time to properly address any of their
concerns with the proposed changes to the hard cider definition and
related regulatory changes.'' The USACM comment period extension
request letter is posted as Comment 2 to Notice No. 168 within Docket
No. TTB-2016-0014 on the Regulations.gov Web site at https://www.regulations.gov.
In addition to USACM's request to TTB to extend the comment period,
USACM wrote a letter, on which TTB was copied, to Steven T. Mnuchin,
Secretary of the Treasury, dated August 1, 2017, requesting both a
reopening of the comment period of T.D. TTB-147 and a one year delay of
the January 1, 2018, hard cider tax class labeling statement
requirement. A copy of this USACM letter is posted as Comment 3 to
Notice No. 168 within Docket No. TTB-2016-0014 on the Regulations.gov
Web site.
In light of these requests, TTB is delaying the hard cider tax
class labeling statement compliance date. Such a delay will provide
industry members additional time to come into compliance with the
labeling requirement. Through the publication of a temporary rule
elsewhere in this issue of the Federal Register, TTB is amending 27 CFR
24.257(a)(4) to delay until January 1, 2019, the compliance date for
the requirement that the tax class statement ``Tax class 5041(b)(6)''
appear on any container of wine removed from wine premises or customs
custody for which the hard cider tax rate is claimed. Because the tax
class labeling requirement contained in 27 CFR 27.59(b) is a cross-
reference to Sec. 24.257(a)(4), no change to the regulatory text in
Sec. 27.59(b) is required.
Further, in response to the USACM request to reopen the comment
period for all the regulatory amendments contained in T.D. TTB-147, TTB
is reopening the comment period for the related notice of proposed
rulemaking, Notice No. 168, for an additional 60 days. TTB believes
that this additional 60-day comment period will allow all interested
parties to fully consider and comment on the regulatory amendments
contained in the hard cider temporary rule.
Therefore, new comments on Notice No. 168 and comments on this
document (Notice No. 168A) delaying the compliance date of the hard
cider tax class labeling requirement are due to TTB on or before
February 5, 2018.
Public Participation
Comments Sought
TTB requests comments from interested members of the public on the
one-year delay, from January 1, 2018, to January 1, 2019, of the hard
cider tax-class labeling statement requirement contained in 27 CFR
24.257, as described in the temporary rule, T.D. TTB-147A, published
elsewhere in this issue of the Federal Register. TTB also requests new
comments on the regulatory amendments to 27 CFR parts 24 and 27 set
forth in the temporary rule, T.D. TTB-147, published in the Federal
Register on January 23, 2017 at 82 FR 7653.
Submitting Comments
You may submit comments by using one of the following three
methods:
Federal e-Rulemaking Portal: You may send comments via the
online
[[Page 57394]]
comment form for this proposed rule (Notice No. 168A) or for Notice No.
168, as appropriate, posted within Docket No. TTB-2016-0014 on
``Regulations.gov,'' the Federal e-rulemaking portal, at https://www.regulations.gov. A direct link to that docket is available under
Notice No. 168 and Notice No. 168A on the TTB Web site at https://www.ttb.gov/wine/wine-rulemaking.shtml. Supplemental files may be
attached to comments submitted via Regulations.gov. For complete
instructions on how to use Regulations.gov, click on the site's
``Help'' tab.
U.S. Mail: You may send comments via postal mail to the
Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005.
Hand Delivery/Courier: You may hand-carry your comments or
have them hand-carried to the Alcohol and Tobacco Tax and Trade Bureau,
1310 G Street NW., Suite 400, Washington, DC 20005.
Please submit your comments by the closing date shown above in this
proposed rule. Your comments must reference Notice No. 168A or Notice
No. 168, as appropriate, and include your name and mailing address.
Your comments also must be made in English, be legible, and be written
in language acceptable for public disclosure. TTB does not acknowledge
receipt of comments and considers all comments as originals.
In your comment, please clearly state if you are commenting for
yourself or on behalf of an association, business, or other entity. If
you are commenting on behalf of an entity, your comment must include
the entity's name as well as your name and position title. In your
comment via Regulations.gov, please enter the entity's name in the
``Organization'' blank of the online comment form. If you comment via
postal mail or hand delivery/courier, please submit your entity's
comment on letterhead.
You may also write to the Administrator before the comment closing
date to ask for a public hearing. The Administrator reserves the right
to determine whether to hold a public hearing.
Confidentiality
All submitted comments and attachments are part of the public
record and subject to disclosure. Do not enclose any material in your
comments that you consider to be confidential or inappropriate for
public disclosure.
Public Disclosure
TTB will post, and you may view, copies of the proposed rules, the
related temporary rules, and any online or mailed comments received
about them, within Docket No. TTB-2016-0014 on Regulations.gov, the
Federal e-rulemaking portal. A direct link to that docket is available
on the TTB Web site at https://www.ttb.gov/wine/wine-rulemaking.shtml
under Notice No. 168 or Notice No. 168A. You may also reach the
relevant docket through the Regulations.gov search page at https://www.regulations.gov. For information on how to use Regulations.gov,
click on the site's ``Help'' tab.
All posted comments will display the commenter's name, organization
(if any), city, and State, and, in the case of mailed comments, all
address information, including email addresses. TTB may omit voluminous
attachments or material that it considers unsuitable for posting.
You may view copies of the proposed rules, the related temporary
rules, and any electronic or mailed comments TTB receives about them by
appointment at the TTB Information Resource Center, 1310 G Street NW.,
Washington, DC 20005. You may also obtain copies for 20 cents per 8.5-
x 11-inch page. Contact TTB's information specialist at the above
address or by telephone at (202) 453-2270 to schedule an appointment or
to request copies of comments or other materials.
Regulatory Flexibility Act, Paperwork Reduction Act, and Executive
Order 12866
Since the regulatory text proposed in this notice of proposed
rulemaking is identical to that contained in the companion temporary
rule published elsewhere in this issue of the Federal Register, the
analyses contained in the preamble of the temporary rule concerning the
Regulatory Flexibility Act, the Paperwork Reduction Act, and Executive
Order 12866 also apply to this proposed rule.
Drafting Information
Kara Fontaine and Michael Hoover of the Regulations and Rulings
Division drafted this document with the assistance of other Alcohol and
Tobacco Tax and Trade Bureau personnel.
List of Subjects
27 CFR Part 24
Administrative practice and procedure, Cider, Claims, Electronic
funds transfers, Excise taxes, Exports, Food additives, Fruit juices,
Hard Cider, Labeling, Liquors, Packaging and containers, Reporting and
recordkeeping requirements, Research, Scientific equipment, Spices and
flavorings, Surety bonds, Vinegar, Warehouses, Wine.
27 CFR Part 27
Alcohol and alcoholic beverages, Beer, Cosmetics, Customs duties
and inspections, Electronic funds transfers, Excise taxes, Imports,
Labeling, Liquors, Packaging and containers, Reporting and
Recordkeeping requirements, Wine.
Proposed Amendments to the Regulations
For the reasons discussed in the preamble, TTB proposes to amend 27
CFR chapter I, parts 24 and 27, as follows:
PART 24--WINE
0
1. The authority citation for part 24 continues to read as follows:
Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042,
5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351,
5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391,
5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301,
6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31
U.S.C. 9301, 9303, 9304, 9306.
Sec. 24.257 [Amended]
0
2. In Sec. 24.257:
0
a. Paragraph (a)(4) is amended by removing the date ``January 1, 2018''
each place it appears and adding in its place the date ``January 1,
2019''; and
0
b. The Office of Management and Budget control number reference at the
end of the section is amended by removing the phrase ``1513-0115 and
1513-XXXX'' and adding in its place the phrase ``1513-0092 and 1513-
0138''.
PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER
0
3. The authority citation for part 27 is revised to read as follows:
Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C.
5001, 5007, 5008, 5010, 5041, 5051, 5054, 5061, 5121, 5122-5124,
5201, 5205, 5207, 5232, 5273, 5301, 5313, 5382, 5555, 6109, 6302,
7805.
Sec. 27.59 [Amended]
0
4. In Sec. 27.59, the Office of Management and Budget control number
reference at the end of the section is amended by removing the phrase
``number 1513-XXXX'' and adding in its place the phrase ``numbers 1513-
0092 and 1513-0138''.
[[Page 57395]]
Signed: October 30, 2017.
John J. Manfreda,
Administrator.
Approved: November 30, 2017.
Timothy E. Skud,
Deputy Assistant Secretary (Tax, Trade and Tariff Policy).
[FR Doc. 2017-26283 Filed 12-4-17; 8:45 am]
BILLING CODE 4810-31-P
