PHM Brands; Filing of Food Additive Petition, 40122-40123 [2023-13120]
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40122
Proposed Rules
Federal Register
Vol. 88, No. 118
Wednesday, June 21, 2023
This section of the FEDERAL REGISTER
contains notices to the public of the proposed
issuance of rules and regulations. The
purpose of these notices is to give interested
persons an opportunity to participate in the
rule making prior to the adoption of the final
rules.
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Food and Drug Administration
21 CFR Part 173
[Docket No. FDA–2023–F–2319]
PHM Brands; Filing of Food Additive
Petition
AGENCY:
Food and Drug Administration,
HHS.
ACTION:
Notification of petition.
The Food and Drug
Administration (FDA or we) is
announcing that we have filed a
petition, submitted by PHM Brands,
proposing that the food additive
regulation for chlorine dioxide be
amended to provide for an additional
method for producing the additive.
DATES: Either electronic or written
comments on the petitioner’s
environmental assessment must be
submitted by July 21, 2023.
ADDRESSES: You may submit comments
as follows. Please note that late,
untimely filed comments will not be
considered. The https://
www.regulations.gov electronic filing
system will accept comments until
11:59 p.m. Eastern Time at the end of
July 21, 2023. Comments received by
mail/hand delivery/courier (for written/
paper submissions) will be considered
timely if they are received on or before
that date.
SUMMARY:
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Electronic Submissions
Submit electronic comments in the
following way:
• Federal eRulemaking Portal:
https://www.regulations.gov. Follow the
instructions for submitting comments.
Comments submitted electronically,
including attachments, to https://
www.regulations.gov will be posted to
the docket unchanged. Because your
comment will be made public, you are
solely responsible for ensuring that your
comment does not include any
confidential information that you or a
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17:01 Jun 20, 2023
Jkt 259001
third party may not wish to be posted,
such as medical information, your or
anyone else’s Social Security number, or
confidential business information, such
as a manufacturing process. Please note
that if you include your name, contact
information, or other information that
identifies you in the body of your
comments, that information will be
posted on https://www.regulations.gov.
• If you want to submit a comment
with confidential information that you
do not wish to be made available to the
public, submit the comment as a
written/paper submission and in the
manner detailed (see ‘‘Written/Paper
Submissions’’ and ‘‘Instructions’’).
Written/Paper Submissions
Submit written/paper submissions as
follows:
• Mail/Hand Delivery/Courier (for
written/paper submissions): Dockets
Management Staff (HFA–305), Food and
Drug Administration, 5630 Fishers
Lane, Rm. 1061, Rockville, MD 20852.
• For written/paper comments
submitted to the Dockets Management
Staff, FDA will post your comment, as
well as any attachments, except for
information submitted, marked and
identified, as confidential, if submitted
as detailed in ‘‘Instructions.’’
Instructions: All submissions received
must include the Docket No. FDA–
2023–F–2319 for ‘‘PHM Brands; Filing
of Food Additive Petition.’’ Received
comments, those filed in a timely
manner (see ADDRESSES), will be placed
in the docket and, except for those
submitted as ‘‘Confidential
Submissions,’’ publicly viewable at
https://www.regulations.gov or at the
Dockets Management Staff between 9
a.m. and 4 p.m., Monday through
Friday, 240–402–7500.
• Confidential Submissions—To
submit a comment with confidential
information that you do not wish to be
made publicly available, submit your
comments only as a written/paper
submission. You should submit two
copies total. One copy will include the
information you claim to be confidential
with a heading or cover note that states
‘‘THIS DOCUMENT CONTAINS
CONFIDENTIAL INFORMATION.’’ FDA
will review this copy, including the
claimed confidential information, in its
consideration of comments. The second
copy, which will have the claimed
confidential information redacted/
blacked out, will be available for public
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viewing and posted on https://
www.regulations.gov. Submit both
copies to the Dockets Management Staff.
If you do not wish your name and
contact information to be made publicly
available, you can provide this
information on the cover sheet and not
in the body of your comments and you
must identify this information as
‘‘confidential.’’ Any information marked
as ‘‘confidential’’ will not be disclosed
except in accordance with 21 CFR 10.20
and other applicable disclosure law. For
more information about FDA’s posting
of comments to public dockets, see 80
FR 56469, September 18, 2015, or access
the information at: https://
www.govinfo.gov/content/pkg/FR-201509-18/pdf/2015-23389.pdf.
Docket: For access to the docket to
read background documents or the
electronic and written/paper comments
received, go to https://
www.regulations.gov and insert the
docket number, found in brackets in the
heading of this document, into the
‘‘Search’’ box and follow the prompts
and/or go to the Dockets Management
Staff, 5630 Fishers Lane, Rm. 1061,
Rockville, MD 20852, 240–402–7500.
FOR FURTHER INFORMATION CONTACT:
Karen Hall, Center for Food Safety and
Applied Nutrition, Food and Drug
Administration, 5001 Campus Dr.,
College Park, MD 20740, 240–402–9195.
SUPPLEMENTARY INFORMATION: Under
section 409(b)(5) of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C.
348(b)(5)), we are giving notice that we
have filed a food additive petition (FAP
2A4832), submitted by Burdock Group
Consultants on behalf of PHM Brands,
730 17th Street, Denver, Colorado
80202. The petition proposes to amend
the food additive regulations in
§ 173.300 (21 CFR 173.300; Chlorine
dioxide) to provide for production of the
additive via an electrolytic method from
a brine solution containing chloride
salts.
We are reviewing the potential
environmental impact of this petition.
To encourage public participation
consistent with regulations issued under
the National Environmental Policy Act
(40 CFR 1501.4(b)), we are placing the
environmental assessment submitted
with the petition that is the subject of
this notice on public display at the
Dockets Management Staff (see DATES
and ADDRESSES) for public review and
comment.
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Federal Register / Vol. 88, No. 118 / Wednesday, June 21, 2023 / Proposed Rules
We will also place on public display,
at the Dockets Management Staff and at
https://www.regulations.gov, any
amendments to, or comments on, the
petitioner’s environmental assessment
without further announcement in the
Federal Register. If, based on our
review, we find that an environmental
impact statement is not required, and
this petition results in a regulation, we
will publish the notice of availability of
our finding of no significant impact and
the evidence supporting that finding
with the regulation in the Federal
Register in accordance with 21 CFR
25.51(b).
Dated: June 14, 2023.
Lauren K. Roth,
Associate Commissioner for Policy.
[FR Doc. 2023–13120 Filed 6–20–23; 8:45 am]
BILLING CODE 4164–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–105595–23]
RIN 1545–BQ75
Elective Payment of Advanced
Manufacturing Investment Credit
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
and notice of public hearing.
AGENCY:
This document contains
proposed regulations concerning the
elective payment election of the
advanced manufacturing investment
credit under the Creating Helpful
Incentives to Produce Semiconductors
(CHIPS) Act of 2022. The proposed
regulations describe rules for the
elective payment election, including
special rules applicable to partnerships
and S corporations, repayment of
excessive payments, and basis reduction
and recapture. In addition, the proposed
regulations provide rules related to an
IRS pre-filing registration process that
taxpayers wanting to make the elective
payment election would be required to
follow. These proposed regulations
affect taxpayers eligible to make the
elective payment election of the
advanced manufacturing investment tax
credit in a taxable year. This document
also provides notice of a public hearing
on the proposed regulations.
DATES: Written or electronic comments
must be received by August 14, 2023.
The public hearing on these proposed
regulations is scheduled to be held on
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SUMMARY:
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17:01 Jun 20, 2023
Jkt 259001
August 24, 2023, at 10 a.m. ET. Requests
to speak and outlines of topics to be
discussed at the public hearing must be
received by August 14, 2023. If no
outlines are received by August 14,
2023, the public hearing will be
cancelled. Requests to attend the public
hearing must be received by 5 p.m. ET
on August 22, 2023. The public hearing
will be made accessible to people with
disabilities. Requests for special
assistance during the hearing must be
received by August 21, 2023.
ADDRESSES: Commenters are strongly
encouraged to submit public comments
electronically. Submit electronic
submissions via the Federal
eRulemaking Portal at https://
www.regulations.gov (indicate IRS and
REG–105595–23) by following the
online instructions for submitting
comments. Once submitted to the
Federal eRulemaking Portal, comments
cannot be edited or withdrawn. The
Department of the Treasury (Treasury
Department) and the IRS will publish
for public availability any comments
submitted electronically and comments
submitted on paper to its public docket.
Send hard copy submissions to:
CC:PA:LPD:PR (REG–105595–23), Room
5203, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station,
Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT:
Concerning this proposed regulation,
Lani M. Sinfield at (202) 317–5871 (not
a toll-free number); concerning
submissions of comments and or the
public hearing, Vivian Hayes at (202)
317–6901 (not a toll-free number) or by
email to publichearings@irs.gov
(preferred).
SUPPLEMENTARY INFORMATION:
Background
Section 48D was added to the Internal
Revenue Code (Code) on August 9,
2022, by section 107(a) of the CHIPS Act
of 2022 (CHIPS Act), which was enacted
as Division A of the CHIPS and Science
Act of 2022, Public Law 117–167, 136
Stat. 1366, 1393. Section 48D
established the advanced manufacturing
investment credit (section 48D credit)
and section 48D(d) allows taxpayers
(other than partnerships and S
corporations) to elect to treat the
amount of the section 48D credit
determined under section 48D(a) as a
payment against their Federal income
tax liabilities. Section 48D(d) also
provides special rules relating to
elective payments to partnerships and S
corporations and directs the Secretary of
the Treasury or her delegate (Secretary)
to provide rules for making elections
under section 48D and to require
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40123
information or registration necessary for
purposes of preventing duplication,
fraud, improper payments, or excessive
payments under section 48D. Section
48D applies to qualified property placed
in service after December 31, 2022, and,
for any property the construction of
which began prior to January 1, 2023,
only to the extent of the basis thereof
attributable to the construction,
reconstruction, or erection of such
qualified property after August 9, 2022
(the date of enactment of the CHIPS
Act). See section 107(f)(1) of the CHIPS
Act.
On March 23, 2023, the Treasury
Department and the IRS published in
the Federal Register (88 FR 17451) a
notice of proposed rulemaking (REG–
120653–22), which contains proposed
regulations to implement the general
provisions relating to the section 48D
credit (March 2023 proposed
regulations). The March 2023 proposed
regulations included proposed
definitions of various statutory terms,
including ‘‘eligible taxpayer,’’ ‘‘qualified
property,’’ ‘‘advanced manufacturing
facility,’’ and ‘‘semiconductor.’’ The
March 2023 proposed regulations also
proposed rules under section 48D
regarding the beginning of construction
requirement; proposed rules requiring
pre-filing registration with the IRS in
advance of filing an elective payment
election; and proposed rules
implementing the ‘‘applicable
transaction’’ credit recapture rules
under section 50(a)(3) of the Code. In
addition, the March 2023 proposed
regulations requested comments on
potential issues with respect to the
elective payment election provisions
under section 48D(d) that may require
guidance. This document contains
proposed amendments to the Income
Tax Regulations (26 CFR part 1) to
implement the statutory provisions of
section 48D(d) and revise the rules in
proposed § 1.48D–6 of the March 2023
proposed regulations.
In the Rules and Regulations section
of this issue of the Federal Register, the
Treasury Department and the IRS are
issuing temporary regulations under
§ 1.48D–6T that implement the prefiling registration process described in
proposed § 1.48D–6 of the proposed
regulations. The temporary regulations
require taxpayers that want to elect the
elective payment of the section 48D
credit to register with the IRS through
an IRS electronic portal in advance of
the taxpayer filing the return on which
the election under section 48D is made.
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Agencies
[Federal Register Volume 88, Number 118 (Wednesday, June 21, 2023)]
[Proposed Rules]
[Pages 40122-40123]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-13120]
========================================================================
Proposed Rules
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains notices to the public of
the proposed issuance of rules and regulations. The purpose of these
notices is to give interested persons an opportunity to participate in
the rule making prior to the adoption of the final rules.
========================================================================
Federal Register / Vol. 88, No. 118 / Wednesday, June 21, 2023 /
Proposed Rules
[[Page 40122]]
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Food and Drug Administration
21 CFR Part 173
[Docket No. FDA-2023-F-2319]
PHM Brands; Filing of Food Additive Petition
AGENCY: Food and Drug Administration, HHS.
ACTION: Notification of petition.
-----------------------------------------------------------------------
SUMMARY: The Food and Drug Administration (FDA or we) is announcing
that we have filed a petition, submitted by PHM Brands, proposing that
the food additive regulation for chlorine dioxide be amended to provide
for an additional method for producing the additive.
DATES: Either electronic or written comments on the petitioner's
environmental assessment must be submitted by July 21, 2023.
ADDRESSES: You may submit comments as follows. Please note that late,
untimely filed comments will not be considered. The https://www.regulations.gov electronic filing system will accept comments until
11:59 p.m. Eastern Time at the end of July 21, 2023. Comments received
by mail/hand delivery/courier (for written/paper submissions) will be
considered timely if they are received on or before that date.
Electronic Submissions
Submit electronic comments in the following way:
Federal eRulemaking Portal: https://www.regulations.gov.
Follow the instructions for submitting comments. Comments submitted
electronically, including attachments, to https://www.regulations.gov
will be posted to the docket unchanged. Because your comment will be
made public, you are solely responsible for ensuring that your comment
does not include any confidential information that you or a third party
may not wish to be posted, such as medical information, your or anyone
else's Social Security number, or confidential business information,
such as a manufacturing process. Please note that if you include your
name, contact information, or other information that identifies you in
the body of your comments, that information will be posted on https://www.regulations.gov.
If you want to submit a comment with confidential
information that you do not wish to be made available to the public,
submit the comment as a written/paper submission and in the manner
detailed (see ``Written/Paper Submissions'' and ``Instructions'').
Written/Paper Submissions
Submit written/paper submissions as follows:
Mail/Hand Delivery/Courier (for written/paper
submissions): Dockets Management Staff (HFA-305), Food and Drug
Administration, 5630 Fishers Lane, Rm. 1061, Rockville, MD 20852.
For written/paper comments submitted to the Dockets
Management Staff, FDA will post your comment, as well as any
attachments, except for information submitted, marked and identified,
as confidential, if submitted as detailed in ``Instructions.''
Instructions: All submissions received must include the Docket No.
FDA-2023-F-2319 for ``PHM Brands; Filing of Food Additive Petition.''
Received comments, those filed in a timely manner (see ADDRESSES), will
be placed in the docket and, except for those submitted as
``Confidential Submissions,'' publicly viewable at https://www.regulations.gov or at the Dockets Management Staff between 9 a.m.
and 4 p.m., Monday through Friday, 240-402-7500.
Confidential Submissions--To submit a comment with
confidential information that you do not wish to be made publicly
available, submit your comments only as a written/paper submission. You
should submit two copies total. One copy will include the information
you claim to be confidential with a heading or cover note that states
``THIS DOCUMENT CONTAINS CONFIDENTIAL INFORMATION.'' FDA will review
this copy, including the claimed confidential information, in its
consideration of comments. The second copy, which will have the claimed
confidential information redacted/blacked out, will be available for
public viewing and posted on https://www.regulations.gov. Submit both
copies to the Dockets Management Staff. If you do not wish your name
and contact information to be made publicly available, you can provide
this information on the cover sheet and not in the body of your
comments and you must identify this information as ``confidential.''
Any information marked as ``confidential'' will not be disclosed except
in accordance with 21 CFR 10.20 and other applicable disclosure law.
For more information about FDA's posting of comments to public dockets,
see 80 FR 56469, September 18, 2015, or access the information at:
https://www.govinfo.gov/content/pkg/FR-2015-09-18/pdf/2015-23389.pdf.
Docket: For access to the docket to read background documents or
the electronic and written/paper comments received, go to https://www.regulations.gov and insert the docket number, found in brackets in
the heading of this document, into the ``Search'' box and follow the
prompts and/or go to the Dockets Management Staff, 5630 Fishers Lane,
Rm. 1061, Rockville, MD 20852, 240-402-7500.
FOR FURTHER INFORMATION CONTACT: Karen Hall, Center for Food Safety and
Applied Nutrition, Food and Drug Administration, 5001 Campus Dr.,
College Park, MD 20740, 240-402-9195.
SUPPLEMENTARY INFORMATION: Under section 409(b)(5) of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C. 348(b)(5)), we are giving notice that
we have filed a food additive petition (FAP 2A4832), submitted by
Burdock Group Consultants on behalf of PHM Brands, 730 17th Street,
Denver, Colorado 80202. The petition proposes to amend the food
additive regulations in Sec. 173.300 (21 CFR 173.300; Chlorine
dioxide) to provide for production of the additive via an electrolytic
method from a brine solution containing chloride salts.
We are reviewing the potential environmental impact of this
petition. To encourage public participation consistent with regulations
issued under the National Environmental Policy Act (40 CFR 1501.4(b)),
we are placing the environmental assessment submitted with the petition
that is the subject of this notice on public display at the Dockets
Management Staff (see DATES and ADDRESSES) for public review and
comment.
[[Page 40123]]
We will also place on public display, at the Dockets Management
Staff and at https://www.regulations.gov, any amendments to, or
comments on, the petitioner's environmental assessment without further
announcement in the Federal Register. If, based on our review, we find
that an environmental impact statement is not required, and this
petition results in a regulation, we will publish the notice of
availability of our finding of no significant impact and the evidence
supporting that finding with the regulation in the Federal Register in
accordance with 21 CFR 25.51(b).
Dated: June 14, 2023.
Lauren K. Roth,
Associate Commissioner for Policy.
[FR Doc. 2023-13120 Filed 6-20-23; 8:45 am]
BILLING CODE 4164-01-P