Exposure of Underground Miners to Diesel Exhaust, 11028-11029 [2019-05443]
Download as PDF
11028
Federal Register / Vol. 84, No. 57 / Monday, March 25, 2019 / Proposed Rules
(5) The payor’s estimate of the
investment in the contract with respect
to the buyer, limited to the payor’s
estimate of the buyer’s investment in the
contract with respect to the interest for
which the reportable death benefits
payment recipient was paid; and
(6) Any other information that is
required by the form or its instructions.
(b) Time and place for filing. Except
as otherwise provided in § 1.6050Y–
1(b)(3), returns required to be made
under this section must be filed with the
Internal Revenue Service Center
designated in the instructions for the
form on or before February 28 (March 31
if filed electronically) of the year
following the calendar year in which the
payment of reportable death benefits
was made.
(c) Requirement of and time for
furnishing statements—(1) Requirement
of furnishing statement. Every person
required to file an information return
under paragraph (a) of this section must
furnish to each reportable death benefits
payment recipient whose name is
required to be set forth in that return a
written statement showing the
information required by paragraph (a) of
this section with respect to that
reportable death benefits payment
recipient and the name, address, and
phone number of the information
contact of the payor. This contact
information must provide direct access
to a person that can answer questions
about the statement.
(2) Time for furnishing statement.
Each statement required by paragraph
(c)(1) of this section to be furnished to
any reportable death benefits payment
recipient must be furnished on or before
January 31 of the year following the
calendar year in which the payment of
reportable death benefits was made.
However, see § 1.6050Y–1(b)(3) for
transition rules.
(d) Notice of rescission of a reportable
policy sale. Any person that has filed a
return required by section 6050Y(c) and
this section with respect to a payment
of reportable death benefits must file a
corrected return within 15 calendar
days of the receipt of notice of the
rescission of the buyer’s reportable
policy sale. Any person that has
furnished a written statement under
section 6050Y(c)(2) and this section
with respect to a payment of reportable
death benefits must furnish the
recipient of that statement with a
corrected statement within 15 calendar
days of the receipt of notice of the
rescission of the buyer’s reportable
policy sale.
(e) Exceptions to requirement to file.
A payor is not required to file an
information return under paragraph (a)
VerDate Sep<11>2014
15:58 Mar 22, 2019
Jkt 247001
of this section with respect to a payment
of reportable death benefits when either
paragraph (e)(1) or (2) of this section
applies.
(1) Except as otherwise provided in
this paragraph (e)(1), the payor obtains
documentation in accordance with
§ 1.1441–1(e)(1)(ii) upon which it may
rely to treat the reportable death benefits
payment recipient as a foreign beneficial
owner of the reportable death benefits,
applying in such case the provisions of
§ 1.1441–1 by substituting the term
‘‘payor’’ for the term ‘‘withholding
agent’’ and without regard to the fact
that the provisions apply only to
amounts subject to withholding under
chapter 3 of subtitle A of the Internal
Revenue Code. A payor may also obtain
from a partnership or trust that is a
reportable death benefits recipient, in
addition to documentation establishing
the entity’s foreign status, a written
certification from the entity that no
beneficial owner of any portion of the
reportable death benefits payment is a
United States person. In such a case, a
payor may rely upon the written
certification to treat the partnership or
trust as a foreign beneficial owner for
purposes of this paragraph (e)(1)
provided that the payor does not have
actual knowledge that a United States
person is the beneficial owner of all or
a portion of the reportable death
benefits payment. See § 1.1441–
1(c)(6)(ii) for the definition of beneficial
owner that applies for purposes of this
paragraph (e)(1). Additionally, for
certifying its status as a foreign
beneficial owner (as applicable) for
purposes of this paragraph (e)(1), a
reportable death benefits payment
recipient that is required to report any
of the income from the sale as
effectively connected with the conduct
of a trade or business in the United
States under section 864(b) is required
to provide to the payor a Form W–8ECI,
Certificate of Foreign Person’s Claim
that Income is Effectively Connected
with the Conduct of a Trade or Business
in the United States. If a payor obtains
a Form W–8ECI from a reportable death
benefits payment recipient with respect
to the payment of reportable death
benefits or has reason to know that the
payment is effectively connected with
the conduct of a trade or business of the
recipient in the United States under
section 864(b), the exception to
reporting described in this paragraph
(e)(1) does not apply.
(2) The buyer obtained the life
insurance contract (or interest therein)
under which reportable death benefits
are paid in a reportable policy sale to
which the exception to reporting
described in § 1.6050Y–3(f)(2) applies.
PO 00000
Frm 00031
Fmt 4702
Sfmt 4702
(f) Cross-reference to penalty
provisions—(1) Failure to file correct
information return. For provisions
relating to the penalty provided for
failure to file timely a correct
information return required under
section 6050Y(c)(1) and this section, see
section 6721 and § 301.6721–1 of this
chapter. See § 301.6724–1 of this
chapter for the waiver of a penalty if the
failure is due to reasonable cause and is
not due to willful neglect.
(2) Failure to furnish correct
statement. For provisions relating to the
penalty provided for failure to furnish a
correct statement to identified persons
under section 6050Y(c)(2) and this
section, see section 6722 and
§ 301.6722–2 of this chapter. See
§ 301.6724–1 of this chapter for the
waiver of a penalty if the failure is due
to reasonable cause and is not due to
willful neglect.
Kirsten Wielobob,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2019–05400 Filed 3–22–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF LABOR
Mine Safety and Health Administration
30 CFR Parts 57, 70, 72, and 75
[Docket No. MSHA–2014–0031]
RIN 1219–AB86
Exposure of Underground Miners to
Diesel Exhaust
Mine Safety and Health
Administration, Labor.
ACTION: Request for information;
extension of comment period.
AGENCY:
In response to requests from
the public, the Mine Safety and Health
Administration (MSHA) is extending
the comment period for the Agency’s
request for information on Exposure of
Underground Miners to Diesel Exhaust.
This extension will provide
stakeholders an opportunity to review
and comment on information presented
at the Diesel Exhaust Health Effects
Partnership meetings that are
anticipated for 2019 and 2020.
DATES: The comment period for the
request for information, published on
June 8, 2016 (81 FR 36826), which was
scheduled to close on March 26, 2019
(58 FR 12904) is extended. Comments
must be received on or before midnight
Eastern Daylight Time on September 25,
2020.
ADDRESSES: Submit comments and
informational materials for the
SUMMARY:
E:\FR\FM\25MRP1.SGM
25MRP1
Federal Register / Vol. 84, No. 57 / Monday, March 25, 2019 / Proposed Rules
rulemaking record, identified by RIN
1219–AB86 or Docket No. MSHA–2014–
0031, by one of the following methods:
• Federal E-Rulemaking Portal:
https://www.regulations.gov. Follow the
on-line instructions for submitting
comments.
• Email: zzMSHA-comments@
dol.gov.
• Mail: MSHA, Office of Standards,
Regulations, and Variances, 201 12th
Street South, Suite 4E401, Arlington,
Virginia 22202–5452.
• Hand Delivery or Courier: 201 12th
Street South, Suite 4E401, Arlington,
Virginia, between 9:00 a.m. and 5:00
p.m. Monday through Friday, except
Federal holidays. Sign in at the
receptionist’s desk on the 4th Floor East,
Suite 4E401.
• Fax: 202–693–9441.
Instructions: All submissions must
include ‘‘RIN 1219–AB86’’ or ‘‘Docket
No. MSHA–2014–0031.’’ Do not include
personal information that you do not
want publicly disclosed; MSHA will
post all comments without change to
https://www.regulations.gov and https://
arlweb.msha.gov/currentcomments.asp,
including any personal information
provided.
Docket: For access to the docket to
read comments received, go to https://
www.regulations.gov or https://
arlweb.msha.gov/currentcomments.asp.
To read background documents, go to
https://www.regulations.gov. Review the
docket in person at MSHA, Office of
Standards, Regulations, and Variances,
201 12th Street South, Arlington,
Virginia, between 9:00 a.m. and 5:00
p.m. Monday through Friday, except
Federal Holidays. Sign in at the
receptionist’s desk in Suite 4E401.
Email Notification: To subscribe to
receive an email notification when
MSHA publishes rules in the Federal
Register, go to https://www.msha.gov/
subscriptions.
FOR FURTHER INFORMATION CONTACT:
Sheila A. McConnell, Director, Office of
Standards, Regulations, and Variances,
MSHA, at mcconnell.sheila.a@dol.gov
(email), 202–693–9440 (voice); or 202–
693–9441 (facsimile). These are not tollfree numbers.
SUPPLEMENTARY INFORMATION: On June 8,
2016 (81 FR 36826), MSHA published a
request for information (RFI) on
Exposure of Underground Miners to
Diesel Exhaust. The RFI sought input
from the public that will help MSHA
evaluate the Agency’s existing standards
and policy guidance on controlling
miners’ exposures to diesel exhaust and
to evaluate the effectiveness of the
protections now in place to preserve
miners’ health.
VerDate Sep<11>2014
15:58 Mar 22, 2019
Jkt 247001
MSHA held four public meetings on
the RFI in 2016 (81 FR 41486), and the
comment period was scheduled to close
on September 6, 2016; however, in
response to requests from the public,
MSHA extended the comment period
until November 30, 2016 (81 FR 58424).
In response to requests from
stakeholders during the comment
period, MSHA and the National
Institute for Occupational Safety and
Health (NIOSH) convened a Diesel
Exhaust Health Effects Partnership
(Partnership) with the mining industry,
diesel engine manufacturers, academia,
and representatives of organized labor to
gather information regarding the
complex questions contained in the RFI.
The Partnership provides an
opportunity for all relevant stakeholders
from the mining community to come
together to understand the health effects
from underground miners’ exposure to
diesel exhaust. The Partnership also
provides stakeholders an opportunity to
consider best practices and new
technologies, including engineering
controls that enhance control of diesel
exhaust exposures to improve
protections for miners.
The first meeting of the Partnership
was held on December 8, 2016, in
Washington, Pennsylvania; and the
second meeting was held on September
19, 2017, in Triadelphia, West Virginia.
During the comment period and at the
first Partnership meeting, MSHA
received requests from stakeholders to
reopen the rulemaking record for
comment on the RFI and allow the
comment period to remain open during
the Partnership proceedings. In
response to those requests, MSHA
reopened the record for comment and
extended the comment period for one
year, until January 9, 2018 (82 FR 2284).
On March 26, 2018, MSHA reopened
the rulemaking record and extended the
comment period for one year, until
March 26, 2019 (83 FR 12904).
On January 23, 2019, the Partnership
sponsored a Diesel Technology
Workshop (Workshop) in Washington,
DC. The Workshop focused on the types
of advanced low-emissions diesel
technologies—including new engines,
equipment, after-treatment systems, and
retrofits—that are available for use in
underground mines. The Workshop
included five panels of experts that
presented information and data on
current emissions/control technologies,
engine controls, emission reduction/
exposure reduction, current barriers to
deployment of technologies, and
strategies addressing miners’ exposures
to diesel exhaust.
Partnership proceedings—including
additional meetings—are anticipated for
PO 00000
Frm 00032
Fmt 4702
Sfmt 4702
11029
2019 and 2020 to address topics
relevant to the RFI. Extending the
comment period commensurate with
these proceedings will enable
stakeholders to add information and
data related to these proceedings to the
record. Accordingly, in response to
requests from stakeholders to allow the
comment period on the RFI to remain
open during Partnership proceedings,
and to allow all interested parties an
additional opportunity to review and
comment on information and data from
the proceedings, MSHA is extending the
comment period on the RFI to
September 25, 2020.
David G. Zatezalo,
Assistant Secretary of Labor for Mine Safety
and Health.
[FR Doc. 2019–05443 Filed 3–22–19; 8:45 am]
BILLING CODE 4520–43–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket Number USCG–2019–0132]
RIN 1625–AA00
Safety Zones; Annual Safety Zones in
the Captain of the Port Detroit Zone
Coast Guard, DHS.
Notice of proposed rulemaking.
AGENCY:
ACTION:
The Coast Guard proposes to
amend its recurring safety zones
regulations in the Captain of the Port
Detroit zone. This proposed rule would
update 51 safety zone locations, dates,
and sizes, add 3 safety zones, remove 6
established safety zones and reformat
the regulations into an easier to read
table format. These proposed
amendments will protect spectators,
participants, and vessels from the
hazards associated with annual marine
events and firework shows, and improve
the clarity and readability of the
regulation. We invite your comments on
this proposed rulemaking.
DATES: Comments and related material
must be received by the Coast Guard on
or before April 24, 2019.
ADDRESSES: You may submit comments
identified by docket number USCG–
2019–0132 using the Federal
eRulemaking Portal at https://
www.regulations.gov. See the ‘‘Public
Participation and Request for
Comments’’ portion of the
SUPPLEMENTARY INFORMATION section for
further instructions on submitting
comments.
SUMMARY:
E:\FR\FM\25MRP1.SGM
25MRP1
Agencies
[Federal Register Volume 84, Number 57 (Monday, March 25, 2019)]
[Proposed Rules]
[Pages 11028-11029]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-05443]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF LABOR
Mine Safety and Health Administration
30 CFR Parts 57, 70, 72, and 75
[Docket No. MSHA-2014-0031]
RIN 1219-AB86
Exposure of Underground Miners to Diesel Exhaust
AGENCY: Mine Safety and Health Administration, Labor.
ACTION: Request for information; extension of comment period.
-----------------------------------------------------------------------
SUMMARY: In response to requests from the public, the Mine Safety and
Health Administration (MSHA) is extending the comment period for the
Agency's request for information on Exposure of Underground Miners to
Diesel Exhaust. This extension will provide stakeholders an opportunity
to review and comment on information presented at the Diesel Exhaust
Health Effects Partnership meetings that are anticipated for 2019 and
2020.
DATES: The comment period for the request for information, published on
June 8, 2016 (81 FR 36826), which was scheduled to close on March 26,
2019 (58 FR 12904) is extended. Comments must be received on or before
midnight Eastern Daylight Time on September 25, 2020.
ADDRESSES: Submit comments and informational materials for the
[[Page 11029]]
rulemaking record, identified by RIN 1219-AB86 or Docket No. MSHA-2014-
0031, by one of the following methods:
Federal E-Rulemaking Portal: https://www.regulations.gov.
Follow the on-line instructions for submitting comments.
Email: zzMSHA-comments@dol.gov.
Mail: MSHA, Office of Standards, Regulations, and
Variances, 201 12th Street South, Suite 4E401, Arlington, Virginia
22202-5452.
Hand Delivery or Courier: 201 12th Street South, Suite
4E401, Arlington, Virginia, between 9:00 a.m. and 5:00 p.m. Monday
through Friday, except Federal holidays. Sign in at the receptionist's
desk on the 4th Floor East, Suite 4E401.
Fax: 202-693-9441.
Instructions: All submissions must include ``RIN 1219-AB86'' or
``Docket No. MSHA-2014-0031.'' Do not include personal information that
you do not want publicly disclosed; MSHA will post all comments without
change to https://www.regulations.gov and https://arlweb.msha.gov/currentcomments.asp, including any personal information provided.
Docket: For access to the docket to read comments received, go to
https://www.regulations.gov or https://arlweb.msha.gov/currentcomments.asp. To read background documents, go to https://www.regulations.gov. Review the docket in person at MSHA, Office of
Standards, Regulations, and Variances, 201 12th Street South,
Arlington, Virginia, between 9:00 a.m. and 5:00 p.m. Monday through
Friday, except Federal Holidays. Sign in at the receptionist's desk in
Suite 4E401.
Email Notification: To subscribe to receive an email notification
when MSHA publishes rules in the Federal Register, go to https://www.msha.gov/subscriptions.
FOR FURTHER INFORMATION CONTACT: Sheila A. McConnell, Director, Office
of Standards, Regulations, and Variances, MSHA, at
mcconnell.sheila.a@dol.gov (email), 202-693-9440 (voice); or 202-693-
9441 (facsimile). These are not toll-free numbers.
SUPPLEMENTARY INFORMATION: On June 8, 2016 (81 FR 36826), MSHA
published a request for information (RFI) on Exposure of Underground
Miners to Diesel Exhaust. The RFI sought input from the public that
will help MSHA evaluate the Agency's existing standards and policy
guidance on controlling miners' exposures to diesel exhaust and to
evaluate the effectiveness of the protections now in place to preserve
miners' health.
MSHA held four public meetings on the RFI in 2016 (81 FR 41486),
and the comment period was scheduled to close on September 6, 2016;
however, in response to requests from the public, MSHA extended the
comment period until November 30, 2016 (81 FR 58424).
In response to requests from stakeholders during the comment
period, MSHA and the National Institute for Occupational Safety and
Health (NIOSH) convened a Diesel Exhaust Health Effects Partnership
(Partnership) with the mining industry, diesel engine manufacturers,
academia, and representatives of organized labor to gather information
regarding the complex questions contained in the RFI. The Partnership
provides an opportunity for all relevant stakeholders from the mining
community to come together to understand the health effects from
underground miners' exposure to diesel exhaust. The Partnership also
provides stakeholders an opportunity to consider best practices and new
technologies, including engineering controls that enhance control of
diesel exhaust exposures to improve protections for miners.
The first meeting of the Partnership was held on December 8, 2016,
in Washington, Pennsylvania; and the second meeting was held on
September 19, 2017, in Triadelphia, West Virginia. During the comment
period and at the first Partnership meeting, MSHA received requests
from stakeholders to reopen the rulemaking record for comment on the
RFI and allow the comment period to remain open during the Partnership
proceedings. In response to those requests, MSHA reopened the record
for comment and extended the comment period for one year, until January
9, 2018 (82 FR 2284).
On March 26, 2018, MSHA reopened the rulemaking record and extended
the comment period for one year, until March 26, 2019 (83 FR 12904).
On January 23, 2019, the Partnership sponsored a Diesel Technology
Workshop (Workshop) in Washington, DC. The Workshop focused on the
types of advanced low-emissions diesel technologies--including new
engines, equipment, after-treatment systems, and retrofits--that are
available for use in underground mines. The Workshop included five
panels of experts that presented information and data on current
emissions/control technologies, engine controls, emission reduction/
exposure reduction, current barriers to deployment of technologies, and
strategies addressing miners' exposures to diesel exhaust.
Partnership proceedings--including additional meetings--are
anticipated for 2019 and 2020 to address topics relevant to the RFI.
Extending the comment period commensurate with these proceedings will
enable stakeholders to add information and data related to these
proceedings to the record. Accordingly, in response to requests from
stakeholders to allow the comment period on the RFI to remain open
during Partnership proceedings, and to allow all interested parties an
additional opportunity to review and comment on information and data
from the proceedings, MSHA is extending the comment period on the RFI
to September 25, 2020.
David G. Zatezalo,
Assistant Secretary of Labor for Mine Safety and Health.
[FR Doc. 2019-05443 Filed 3-22-19; 8:45 am]
BILLING CODE 4520-43-P