Receipt of Petition for Temporary Exemption From Shoulder Belt Requirement for Side-Facing Seats on Motorcoaches, 87722-87725 [2024-25594]

Download as PDF 87722 Federal Register / Vol. 89, No. 213 / Monday, November 4, 2024 / Notices FRA informs all interested parties that it may not conduct or sponsor, and a respondent is not required to respond to, a collection of information that does not display a currently valid OMB control number. Authority: 44 U.S.C. 3501–3520. Christopher S. Van Nostrand, Deputy Chief Counsel. [FR Doc. 2024–25597 Filed 11–1–24; 8:45 am] BILLING CODE 4910–06–P DEPARTMENT OF TRANSPORTATION National Highway Traffic Safety Administration [Docket No. NHTSA–2024–0068] Receipt of Petition for Temporary Exemption From Shoulder Belt Requirement for Side-Facing Seats on Motorcoaches National Highway Traffic Safety Administration (NHTSA), Department of Transportation (DOT). ACTION: Notice of receipt of petition for temporary exemption; request for public comment. AGENCY: Legacy Limousines and Luxury Coaches has petitioned NHTSA for a temporary exemption from the requirement to install Type 2 seat belts (i.e., shoulder belts) at side-facing locations in the company’s motorcoaches. The petitioner is a finalstage manufacturer of entertainer-type motorcoaches, seeking temporary exemption from the shoulder belt requirement of Federal Motor Vehicle Safety Standard (FMVSS) No. 208, ‘‘Occupant crash protection,’’ for sidefacing seats on motorcoaches. The petitioner seeks to install Type 1 seat belts (lap belt only) at side-facing seating positions, instead of the Type 2 seat belts (lap and shoulder belts) required by FMVSS No. 208. The petitioner states that, absent the requested exemption, it will otherwise be unable to sell a vehicle whose overall level of safety or impact protection is at least equal to that of a nonexempted vehicle. NHTSA is publishing this document to notify the public of the receipt of the petition and to request comment on it, in accordance with statutory and administrative provisions. DATES: Comments must be received on or before December 4, 2024. ADDRESSES: NHTSA invites you to submit comments on the petition described herein and the questions posed below. You may submit comments identified by docket number lotter on DSK11XQN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 17:28 Nov 01, 2024 Jkt 265001 in the heading of this notice by any of the following methods: • Fax: (202) 493–2251. • Mail: U.S. Department of Transportation, Docket Operations, M– 30, Room W12–140, 1200 New Jersey Avenue SE, Washington, DC 20590. • Hand Delivery: 1200 New Jersey Avenue SE, West Building Ground Floor, Room W12–140, Washington, DC, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. • Federal eRulemaking Portal: Go to https://www.regulations.gov. Follow the online instructions for submitting comments. • Instructions: All submissions must include the agency name and docket number. Note that all comments received will be posted without change to https://www.regulations.gov, including any personal information provided. Please see the Privacy Act discussion below. NHTSA will consider all comments received before the close of business on the comment closing date indicated above. To the extent possible, NHTSA will also consider comments filed after the closing date. Docket: For access to the docket to read background documents or comments received, go to https:// www.regulations.gov at any time or to 1200 New Jersey Avenue SE, West Building Ground Floor, Room W12–140, Washington, DC 20590, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. Telephone: (202) 366–9826. Privacy Act: In accordance with 5 U.S.C. 553(c), DOT solicits comments from the public to better inform its rulemaking process. DOT posts these comments, without edit, to www.regulations.gov, as described in the system of records notice, DOT/ALL– 14 FDMS, accessible through www.dot.gov/privacy. In order to facilitate comment tracking and response, we encourage commenters to provide their name, or the name of their organization; however, submission of names is completely optional. Whether or not commenters identify themselves, all timely comments will be fully considered. If you wish to provide comments containing proprietary or confidential information, please contact the agency for alternate submission instructions. Confidential Business Information: If you wish to submit any information under a claim of confidentiality, you must submit your request directly to NHTSA’s Office of the Chief Counsel. Requests for confidentiality are governed by part 512. NHTSA is currently treating electronic submission as an acceptable method for submitting PO 00000 Frm 00186 Fmt 4703 Sfmt 4703 confidential business information to the agency under part 512. If you would like to submit a request for confidential treatment, you may email your submission to Dan Rabinovitz in the Office of the Chief Counsel at Daniel.Rabinovitz@dot.gov or you may contact Dan for a secure file transfer link. At this time, you should not send a duplicate hardcopy of your electronic CBI submissions to DOT headquarters. If you claim that any of the information or documents provided to the agency constitute confidential business information within the meaning of 5 U.S.C. 552(b)(4), or are protected from disclosure pursuant to 18 U.S.C. 1905, you must submit supporting information together with the materials that are the subject of the confidentiality request, in accordance with part 512, to the Office of the Chief Counsel. Your request must include a cover letter setting forth the information specified in our confidential business information regulation (49 CFR 512.8) and a certificate, pursuant to § 512.4(b) and part 512, appendix A. In addition, you should submit a copy, from which you have deleted the claimed confidential business information, to the Docket at the address given above. FOR FURTHER INFORMATION CONTACT: Sara R. Bennett, Office of the Chief Counsel, National Highway Traffic Safety Administration, 1200 New Jersey Avenue SE, Washington, DC 20590. Telephone: (202) 366–2992; Fax: (202) 366–3820. SUPPLEMENTARY INFORMATION: I. Background II. Authority and Procedures for Temporary Exemption III. FMVSS No. 208 IV. Legacy Limousine and Luxury Coaches’ Petition V. Public Participation I. Background NHTSA is responsible for promulgating and enforcing Federal motor vehicle safety standards (FMVSS) designed to improve motor vehicle safety. Generally, a manufacturer may not manufacture for sale, sell, offer for sale, or introduce or deliver for introduction into interstate commerce a vehicle that does not comply with all applicable FMVSS.1 There are limited exceptions to this general prohibition.2 One path permits manufacturers to petition NHTSA for an exemption for noncompliant vehicles under a specified set of statutory bases.3 The 1 49 U.S.C. 30112(a)(1). U.S.C. 30112(b); 49 U.S.C. 30113; 49 U.S.C. 30114. 3 49 U.S.C. 30113. 2 49 E:\FR\FM\04NON1.SGM 04NON1 Federal Register / Vol. 89, No. 213 / Monday, November 4, 2024 / Notices lotter on DSK11XQN23PROD with NOTICES1 details of these bases, and under which basis Legacy Limousines and Luxury Coaches petitions, is provided in the sections of this notice that follow. II. Authority and Procedures for Temporary Exemption The National Traffic and Motor Vehicle Safety Act (Safety Act), codified at 49 U.S.C. chapter 301, authorizes the Secretary of Transportation to exempt motor vehicles, on a temporary basis and under specified circumstances, and on terms the Secretary considers appropriate, from a FMVSS or bumper standard. This authority is set forth at 49 U.S.C. 30113. The Secretary has delegated the authority for implementing this section to NHTSA.4 The Safety Act authorizes the Secretary to grant, in whole or in part, a temporary exemption to a vehicle manufacturer if the Secretary makes one of four specified findings.5 The Secretary must also look comprehensively at the request for exemption and find that the exemption is consistent with the public interest and with the objectives of the Safety Act.6 The Secretary must evaluate the petition for exemption under at least one of the following bases: (i) Compliance would cause substantial economic hardship, and the manufacturer tried to comply in good faith; (ii) the exemption would make easier the development or field evaluation of a new motor vehicle safety feature, and the safety level is equal to the safety level of the standard; (iii) the exemption would make the development or field evaluation of a low-emission motor vehicle easier, and the safety leve of the vehicle is not unreasonably lowered; or (iv) compliance would prevent the manufacturer from selling a motor vehicle with an overall safety level at least equal to the overall safety level of nonexempt vehicles.7 NHTSA established 49 CFR part 555, Temporary Exemption from Motor Vehicle Safety and Bumper Standards, to implement the statutory provisions concerning temporary exemptions. The requirements in 49 CFR 555.5 state that the petitioner must set forth the basis of the petition by providing the information required under 49 CFR 555.6, and the reasons why the exemption would be in the public interest and consistent with the CFR 1.95. U.S.C. 30113(b)(3). 6 49 U.S.C. 30113(b)(3)(A). 7 49 U.S.C. 30113(b)(3)(B). objectives of the Safety Act. A petition submitted on the basis that the applicant is otherwise unable to sell (or in this instance, manufacture) a vehicle whose overall level of safety or impact protection is at least equal to that of a nonexempt vehicle must include the information specified in 49 CFR 555.6(d). III. FMVSS No. 208 On November 25, 2013, NHTSA published a final rule amending FMVSS No. 208 to require seat belts for each passenger seating position in all new over-the-road buses (OTRBs) (regardless of gross vehicle weight rating (GVWR)), and all other buses with GVWRs greater than 11,793 kilograms (kg) (26,000 pounds (lb)) (with certain exclusions). In the notice of proposed rulemaking (NPRM) preceding the final rule, NHTSA proposed to permit manufacturers the option of installing either a Type 1 (lap belt) or a Type 2 (lap and shoulder belt) on side-facing seats.8 The proposed option was consistent with a provision in FMVSS No. 208 that allows lap belts for sidefacing seats on buses with a GVWR of 4,536 kg (10,000 lb) or less. NHTSA proposed the option because the agency was unaware of any demonstrable increase in associated risk of lap belts compared to lap and shoulder belts on side-facing seats. NHTSA stated that ‘‘a study commissioned by the European Commission regarding side-facing seats on minibuses and motorcoaches found that due to different seat belt designs, crash modes and a lack of real world data, it cannot be determined whether a lap belt or a lap/shoulder belt would be the most effective.’’ 9 However, after the NPRM was published, the Motorcoach Enhanced Safety Act of 2012 was enacted as part of the Moving Ahead for Progress in the 21st Century Act (MAP–21), Public Law 112–141 (July 6, 2012). Section 32703(a) of MAP–21 directed the Secretary of Transportation (authority delegated to NHTSA) to ‘‘prescribe regulations requiring safety belts to be installed in motorcoaches at each designated seating position.’’ As MAP–21 defined ‘‘safety belt’’ to mean an integrated lap and shoulder belt, the final rule amended FMVSS No. 208 to require lap and shoulder belts at all designated seating positions, including side-facing seats, on OTRBs. Even so, the agency reiterated its view that ‘‘the addition of a shoulder belt at [side-facing seats on light vehicles] is of 4 49 5 49 VerDate Sep<11>2014 17:28 Nov 01, 2024 8 75 FR 50958 (Aug. 18, 2010). 9 https://ec.europa.eu/enterprise/automotive/ projects/safety_consid_long_stg.pdf. Jkt 265001 PO 00000 Frm 00187 Fmt 4703 Sfmt 4703 87723 limited value, given the paucity of data related to side facing seats.’’ 10 The agency also noted that Australian Design Rule ADR 5/04, ‘‘Anchorages for Seatbelts’’ specifically prohibits shoulder belts for side-facing seats. Given that background, and believing that few OTRBs would have side-facing seats, NHTSA stated in the November 2013 final rule that the manufacturers at issue may petition NHTSA for a temporary exemption under 49 CFR part 555 to install lap belts instead of lap and shoulder belts at side-facing seats.11 In the November 2013 final rule, NHTSA stated that the agency would be receptive to the argument that lap belts provide an equivalent level of safety to lap/should belt combinations for sidefacing seats.12 NHTSA stated that the basis for any petition for exemption from this requirement would be that the applicant is unable to sell a bus whose overall level of safety is at least equal to that of a non-exempted vehicle.13 Since issuing the November 2013 final rule, NHTSA has granted temporary exemptions to more than a dozen final stage manufacturers of entertainer buses for the same shoulder belt requirement of FMVSS No. 208 for side-facing seats on entertainer buses.14 In the most recent decision notice granting one of these exemptions, NHTSA’s rationale for granting the exemption cited the uncertainties about shoulder belts on side-facing seats, the relatively small number of side-facing seats on buses subject to the November 2013 final rule, and that FMVSS No. 208 does not require shoulder belts on sidefacing seats on any other vehicle type.15 NHTSA stated that it believes the potential safety risk at issue is theoretical, as explained in the in 10 78 FR 70416, 70448 (Nov. 25, 2013), citing the 2004 Anton’s Law final rule. 11 Id. 12 Id. 13 Id. 14 The first petition was submitted by Hemphill Brothers Leasing Company, LLC (Hemphill). (Notice of receipt of petition, 84 FR 11735 (Mar. 28, 2019); notice of grant of petition, 84 FR 69966 (Nov. 14, 2019)). In its original petition, Hemphill stated that 39 ‘‘other petitioners’’ were covered by it. Later, NHTSA granted the 13 petitions submitted by All Access Coach Leasing LLC, Amadas Coach, Creative Mobile Interiors, D&S Classic Coach Inc., Farber Specialty Vehicles, Florida Coach, Inc., Geomarc, Inc., Integrity Interiors LLC, Nitetrain Coach Company, Inc., Pioneer Coach Interiors LLC, Roberts Brothers Coach Company, Russell Coachworks LLC, and Ultra Coach Inc. (Notice of receipt of the petitions, 85 FR 51550 (Aug. 20, 2022); notice of grant of petitions, 87 FR 33299 (June 1, 2022)). Most recently, NHTSA granted an exemption to Beat the Street Interiors, Inc. (BTS). (Notice of receipt of petition, 88 FR 25445 (Apr. 26, 2024); notice of grant of petition, 88 FR 78093 (Nov. 14, 2023)). 15 88 FR 25445. E:\FR\FM\04NON1.SGM 04NON1 87724 Federal Register / Vol. 89, No. 213 / Monday, November 4, 2024 / Notices lotter on DSK11XQN23PROD with NOTICES1 November 2013 final rule, and the agency cannot affirmatively conclude, based on available information, that shoulder belts on side-facing seats are associated with a demonstrated risk of serious neck injuries in front crashes. NHTSA also stated that it believes a shoulder belt is of limited value on sidefacing seats for the reasons explained in the final rule and further explained that it believed granting the exemption was consistent with the public interest and the Safety Act. IV. Legacy Limousine and Luxury Coaches’ Petition In accordance with 49 U.S.C. 30113 and the procedures in 49 CFR part 555, Legacy Limousine and Luxury Coaches submitted a petition asking NHTSA for a temporary exemption from the shoulder belt requirement of FMVSS No. 208 for side-facing seats on its vehicles. The petitioner seeks to install Type 1 seat belts (lap belt only) at sidefacing seating positions, instead of Type 2 seat belts (lap and shoulder belts) as required by FMVSS No. 208. Petitioner seeks this exemption because it states it is otherwise unable to sell a motor vehicle whose overall level of safety is equivalent to or exceeds the overall level of safety of nonexempted motor vehicles. 49 CFR 555.6(d). The only difference between the requested exempt vehicles and non-exempted vehicles is that the non-exempted vehicles have lap/shoulder belts at sidefacing seating positions, while exempted vehicle would have no belts or lap belts at side-facing seating positions. Legacy Limousine and Luxury Coaches is a corporation that identifies itself as a final-stage manufacturer of entertainer-type motorcoaches. Legacy Limousine and Luxury Coaches states it is responsible for ensuring that the completed coach meets the FMVSS. The company typically receives a bus shell from an incomplete vehicle manufacturer and customizes the OTRB. According to the petition, the bus shell received from the incomplete vehicle manufacturer generally contains the following components: exterior frame; driver’s seat; dash cluster, speedometer, emissions light and emissions diagnosis connector; exterior lighting, headlights, marker lights, tum signal lights, and brake lights; exterior glass, windshield and side lights with emergency exits; windshield wiper system; braking system; tires, tire pressure monitoring system and suspension; and engine and transmission. Petitioner states it then builds out the complete interior of the vehicle, which VerDate Sep<11>2014 17:28 Nov 01, 2024 Jkt 265001 might include: roof escape hatch; fire suppression systems (interior living space, rear tires, electrical panels, bay storage compartments, and generator); ceiling, side walls and flooring; seating; electrical system, generator, invertor and house batteries; interior lighting; interior entertainment equipment; heating, ventilation and cooling system; galley with potable water, cooking equipment, refrigerators, and storage cabinets; bathroom and showers; and sleeping positions. Pursuant to 49 CFR 555.5(b)(7), the petitioner must state why granting an exemption allowing it to install Type 1 instead of Type 2 seat belts in sidefacing seats would be in the public interest and consistent with the objectives of the Safety Act. Petitioner argues that NHTSA clearly had reservations about the safety effects of Type 2 seat belts on side-facing seats in motorcoaches. Petitioner notes that Congress mandated that NHTSA require Type 2 seat belts in side-facing seating positions in motorcoaches. NHTSA required it, per the direction from Congress, but NHTSA stated ‘‘the addition of a shoulder belt at [sidefacing seats on light vehicles] is of limited value, given the paucity of data related to side facing seats.’’ 16 Petitioner raises the fact that NHTSA has also reiterated that there have been concerns expressed in literature in this area about shoulder belts on side-facing seats, noting in the final rule that, although the agency has no direct evidence that shoulder belts may cause serious neck injuries when applied to side-facing seats, simulation data indicate potential carotid artery injury when the neck is loaded by the shoulder belt.17 Similarly, petitioner states that NHTSA also noted that Australian Design Rule ADR 5/04, ‘‘Anchorages for Seatbelts,’’ specifically prohibits shoulder belts for side-facing seats. Petitioner also notes that there was no testing before or after the issuance of the 2013 final rule requiring Type 2 seat belts on side-facing seats in motorcoaches. Petitioner states that granting its petition would be consistent with the Safety Act and in the public interest because NHTSA’s analysis in developing the 2013 final rule found no demonstrable increase in associated risk related to the use of Type 1 seat belts. 16 78 FR 70448 (quoting the agency’s Anton’s Law final rule, which required lap/shoulder belts in forward-facing rear seating positions of light vehicles, 59 FR 70907). 17 Eds.: Fildes, B., Digges, K., ‘‘Occupant Protection in Far Side Crashes,’’ Monash University Accident Research Center, Report No. 294, April 2010, pg. 57. PO 00000 Frm 00188 Fmt 4703 Sfmt 4703 V. Public Participation A. Request for Comment and Comment Period The agency seeks comment from the public on the merits of Legacy Limousine and Luxury Coaches’ petition for a temporary exemption from FMVSS No. 208’s shoulder belt requirement for side-facing seats. The petitioner seeks to install lap belts at the side-facing seats; it does not seek to be completely exempted from a belt requirement. Further, the petitioner’s request does not pertain to forwardfacing designated seating positions on its vehicles. Under FMVSS No. 208, forward-facing seating positions on motorcoaches must have Type 2 lap and shoulder belts, and the petitioners are not raising issues about that requirement for forward-facing seats. After considering public comments and other available information, NHTSA will publish a notice of final action on the petition in the Federal Register. B. Instructions for Submitting Comments How long do I have to submit comments? Please see DATES section at the beginning of this document. How do I prepare and submit comments? • Your comments must be written in English. • To ensure that your comments are correctly filed in the Docket, please include the Docket Number shown at the beginning of this document in your comments. • If you are submitting comments electronically as a PDF (Adobe) File, NHTSA asks that the documents be submitted using the Optical Character Recognition (OCR) process, thus allowing NHTSA to search and copy certain portions of your submissions. Comments may be submitted to the docket electronically by logging onto the Docket Management System website at https://www.regulations.gov. Follow the online instructions for submitting comments. • You may also submit two copies of your comments, including the attachments, to Docket Management at the address given above under ADDRESSES. Please note that pursuant to the Data Quality Act, in order for substantive data to be relied upon and used by the agency, it must meet the information quality standards set forth in the OMB and DOT Data Quality Act guidelines. Accordingly, we encourage you to E:\FR\FM\04NON1.SGM 04NON1 Federal Register / Vol. 89, No. 213 / Monday, November 4, 2024 / Notices consult the guidelines in preparing your comments. OMB’s guidelines may be accessed at https://www.whitehouse.gov/ omb/fedreg/reproducible.html. DOT’s guidelines may be accessed at https:// www.bts.gov/programs/statistical_ policy_and_research/data_quality_ guidelines. Will the Agency consider late comments? We will consider all comments that Docket Management receives before the close of business on the comment closing date indicated above under DATES. To the extent possible, we will also consider comments that Docket Management receives after that date. How can I read the comments submitted by other people? You may see the comments on the internet. To read the comments on the internet, go to https:// www.regulations.gov. Follow the online instructions for accessing the dockets. Please note that, even after the comment closing date, we will continue to file relevant information in the Docket as it becomes available. Further, some people may submit late comments. Accordingly, we recommend that you periodically check the Docket for new material. (Authority: 49 U.S.C. 30113; delegations of authority at 49 CFR 1.95 and 501.5.) Issued in Washington, DC, under authority delegated in 49 CFR 1.95 and 501.5. Sophie Shulman, Deputy Administrator. [FR Doc. 2024–25594 Filed 11–1–24; 8:45 am] BILLING CODE 4910–59–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Tax Treatment of Salvage and Reinsurance Yearly Disclosure Requirements Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning tax treatment of salvage and reinsurance. lotter on DSK11XQN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 17:28 Nov 01, 2024 Jkt 265001 Written comments should be received on or before January 3, 2025 to be assured of consideration. ADDRESSES: Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to pra.comments@irs.gov. Include OMB Control No. 1545–1227 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke, at (202) 317–6009, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at lanita.vandyke@ irs.gov. SUPPLEMENTARY INFORMATION: Title: Tax treatment of salvage and reinsurance yearly disclosure to state insurance regulatory agencies. OMB Number: 1545–1227. Regulation Project Number: TD 8390. Abstract: Section 1.832–4(d)(2)(i)(A) and (B) allows a nonlife insurance company to increase unpaid losses on a yearly basic by the amount of estimated salvage recoverable if the company discloses this to the state insurance regulatory authority. Current Actions: There is no change to the burden previously approved. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 2,500. Estimated Time per Respondent: 2 hours. Estimated Total Annual Burden Hours: 5,000. The following paragraph applies to all the collections of information covered by this notice. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained if their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) whether the collection of information is necessary for the proper performance of the functions of the agency, including DATES: PO 00000 Frm 00189 Fmt 4703 Sfmt 4703 87725 whether the information shall have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: October 30, 2024. Molly J. Stasko, Senior Tax Analyst. [FR Doc. 2024–25605 Filed 11–1–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8725 and TD 8379 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service (IRS), as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8725—Excise Tax on Greenmail and TD 8379. DATES: Written comments should be received on or before January 3, 2025 to be assured of consideration. ADDRESSES: Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to pra.comments@irs.gov. Include OMB Control No. 1545–1049 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke, at (202) 317–6009, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at lanita.vandyke@ irs.gov. SUPPLEMENTARY INFORMATION: Title: Excise Tax on Greenmail. OMB Number: 1545–1049. Regulation Project Number: TD 8379. SUMMARY: E:\FR\FM\04NON1.SGM 04NON1

Agencies

[Federal Register Volume 89, Number 213 (Monday, November 4, 2024)]
[Notices]
[Pages 87722-87725]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-25594]


-----------------------------------------------------------------------

DEPARTMENT OF TRANSPORTATION

National Highway Traffic Safety Administration

[Docket No. NHTSA-2024-0068]


Receipt of Petition for Temporary Exemption From Shoulder Belt 
Requirement for Side-Facing Seats on Motorcoaches

AGENCY: National Highway Traffic Safety Administration (NHTSA), 
Department of Transportation (DOT).

ACTION: Notice of receipt of petition for temporary exemption; request 
for public comment.

-----------------------------------------------------------------------

SUMMARY: Legacy Limousines and Luxury Coaches has petitioned NHTSA for 
a temporary exemption from the requirement to install Type 2 seat belts 
(i.e., shoulder belts) at side-facing locations in the company's 
motorcoaches. The petitioner is a final-stage manufacturer of 
entertainer-type motorcoaches, seeking temporary exemption from the 
shoulder belt requirement of Federal Motor Vehicle Safety Standard 
(FMVSS) No. 208, ``Occupant crash protection,'' for side-facing seats 
on motorcoaches. The petitioner seeks to install Type 1 seat belts (lap 
belt only) at side-facing seating positions, instead of the Type 2 seat 
belts (lap and shoulder belts) required by FMVSS No. 208. The 
petitioner states that, absent the requested exemption, it will 
otherwise be unable to sell a vehicle whose overall level of safety or 
impact protection is at least equal to that of a nonexempted vehicle. 
NHTSA is publishing this document to notify the public of the receipt 
of the petition and to request comment on it, in accordance with 
statutory and administrative provisions.

DATES: Comments must be received on or before December 4, 2024.

ADDRESSES: NHTSA invites you to submit comments on the petition 
described herein and the questions posed below. You may submit comments 
identified by docket number in the heading of this notice by any of the 
following methods:
     Fax: (202) 493-2251.
     Mail: U.S. Department of Transportation, Docket 
Operations, M-30, Room W12-140, 1200 New Jersey Avenue SE, Washington, 
DC 20590.
     Hand Delivery: 1200 New Jersey Avenue SE, West Building 
Ground Floor, Room W12-140, Washington, DC, between 9 a.m. and 5 p.m., 
Monday through Friday, except Federal holidays.
     Federal eRulemaking Portal: Go to https://www.regulations.gov. Follow the online instructions for submitting 
comments.
     Instructions: All submissions must include the agency name 
and docket number. Note that all comments received will be posted 
without change to https://www.regulations.gov, including any personal 
information provided. Please see the Privacy Act discussion below. 
NHTSA will consider all comments received before the close of business 
on the comment closing date indicated above. To the extent possible, 
NHTSA will also consider comments filed after the closing date.
    Docket: For access to the docket to read background documents or 
comments received, go to https://www.regulations.gov at any time or to 
1200 New Jersey Avenue SE, West Building Ground Floor, Room W12-140, 
Washington, DC 20590, between 9 a.m. and 5 p.m., Monday through Friday, 
except Federal holidays. Telephone: (202) 366-9826.
    Privacy Act: In accordance with 5 U.S.C. 553(c), DOT solicits 
comments from the public to better inform its rulemaking process. DOT 
posts these comments, without edit, to www.regulations.gov, as 
described in the system of records notice, DOT/ALL-14 FDMS, accessible 
through www.dot.gov/privacy. In order to facilitate comment tracking 
and response, we encourage commenters to provide their name, or the 
name of their organization; however, submission of names is completely 
optional. Whether or not commenters identify themselves, all timely 
comments will be fully considered. If you wish to provide comments 
containing proprietary or confidential information, please contact the 
agency for alternate submission instructions.
    Confidential Business Information: If you wish to submit any 
information under a claim of confidentiality, you must submit your 
request directly to NHTSA's Office of the Chief Counsel. Requests for 
confidentiality are governed by part 512. NHTSA is currently treating 
electronic submission as an acceptable method for submitting 
confidential business information to the agency under part 512. If you 
would like to submit a request for confidential treatment, you may 
email your submission to Dan Rabinovitz in the Office of the Chief 
Counsel at [email protected] or you may contact Dan for a 
secure file transfer link. At this time, you should not send a 
duplicate hardcopy of your electronic CBI submissions to DOT 
headquarters. If you claim that any of the information or documents 
provided to the agency constitute confidential business information 
within the meaning of 5 U.S.C. 552(b)(4), or are protected from 
disclosure pursuant to 18 U.S.C. 1905, you must submit supporting 
information together with the materials that are the subject of the 
confidentiality request, in accordance with part 512, to the Office of 
the Chief Counsel. Your request must include a cover letter setting 
forth the information specified in our confidential business 
information regulation (49 CFR 512.8) and a certificate, pursuant to 
Sec.  512.4(b) and part 512, appendix A. In addition, you should submit 
a copy, from which you have deleted the claimed confidential business 
information, to the Docket at the address given above.

FOR FURTHER INFORMATION CONTACT: Sara R. Bennett, Office of the Chief 
Counsel, National Highway Traffic Safety Administration, 1200 New 
Jersey Avenue SE, Washington, DC 20590. Telephone: (202) 366-2992; Fax: 
(202) 366-3820.

SUPPLEMENTARY INFORMATION:

I. Background
II. Authority and Procedures for Temporary Exemption
III. FMVSS No. 208
IV. Legacy Limousine and Luxury Coaches' Petition
V. Public Participation

I. Background

    NHTSA is responsible for promulgating and enforcing Federal motor 
vehicle safety standards (FMVSS) designed to improve motor vehicle 
safety. Generally, a manufacturer may not manufacture for sale, sell, 
offer for sale, or introduce or deliver for introduction into 
interstate commerce a vehicle that does not comply with all applicable 
FMVSS.\1\ There are limited exceptions to this general prohibition.\2\ 
One path permits manufacturers to petition NHTSA for an exemption for 
noncompliant vehicles under a specified set of statutory bases.\3\ The

[[Page 87723]]

details of these bases, and under which basis Legacy Limousines and 
Luxury Coaches petitions, is provided in the sections of this notice 
that follow.
---------------------------------------------------------------------------

    \1\ 49 U.S.C. 30112(a)(1).
    \2\ 49 U.S.C. 30112(b); 49 U.S.C. 30113; 49 U.S.C. 30114.
    \3\ 49 U.S.C. 30113.
---------------------------------------------------------------------------

II. Authority and Procedures for Temporary Exemption

    The National Traffic and Motor Vehicle Safety Act (Safety Act), 
codified at 49 U.S.C. chapter 301, authorizes the Secretary of 
Transportation to exempt motor vehicles, on a temporary basis and under 
specified circumstances, and on terms the Secretary considers 
appropriate, from a FMVSS or bumper standard. This authority is set 
forth at 49 U.S.C. 30113. The Secretary has delegated the authority for 
implementing this section to NHTSA.\4\
---------------------------------------------------------------------------

    \4\ 49 CFR 1.95.
---------------------------------------------------------------------------

    The Safety Act authorizes the Secretary to grant, in whole or in 
part, a temporary exemption to a vehicle manufacturer if the Secretary 
makes one of four specified findings.\5\ The Secretary must also look 
comprehensively at the request for exemption and find that the 
exemption is consistent with the public interest and with the 
objectives of the Safety Act.\6\
---------------------------------------------------------------------------

    \5\ 49 U.S.C. 30113(b)(3).
    \6\ 49 U.S.C. 30113(b)(3)(A).
---------------------------------------------------------------------------

    The Secretary must evaluate the petition for exemption under at 
least one of the following bases:
    (i) Compliance would cause substantial economic hardship, and the 
manufacturer tried to comply in good faith;
    (ii) the exemption would make easier the development or field 
evaluation of a new motor vehicle safety feature, and the safety level 
is equal to the safety level of the standard;
    (iii) the exemption would make the development or field evaluation 
of a low-emission motor vehicle easier, and the safety leve of the 
vehicle is not unreasonably lowered; or
    (iv) compliance would prevent the manufacturer from selling a motor 
vehicle with an overall safety level at least equal to the overall 
safety level of nonexempt vehicles.\7\
---------------------------------------------------------------------------

    \7\ 49 U.S.C. 30113(b)(3)(B).
---------------------------------------------------------------------------

    NHTSA established 49 CFR part 555, Temporary Exemption from Motor 
Vehicle Safety and Bumper Standards, to implement the statutory 
provisions concerning temporary exemptions. The requirements in 49 CFR 
555.5 state that the petitioner must set forth the basis of the 
petition by providing the information required under 49 CFR 555.6, and 
the reasons why the exemption would be in the public interest and 
consistent with the objectives of the Safety Act. A petition submitted 
on the basis that the applicant is otherwise unable to sell (or in this 
instance, manufacture) a vehicle whose overall level of safety or 
impact protection is at least equal to that of a nonexempt vehicle must 
include the information specified in 49 CFR 555.6(d).

III. FMVSS No. 208

    On November 25, 2013, NHTSA published a final rule amending FMVSS 
No. 208 to require seat belts for each passenger seating position in 
all new over-the-road buses (OTRBs) (regardless of gross vehicle weight 
rating (GVWR)), and all other buses with GVWRs greater than 11,793 
kilograms (kg) (26,000 pounds (lb)) (with certain exclusions).
    In the notice of proposed rulemaking (NPRM) preceding the final 
rule, NHTSA proposed to permit manufacturers the option of installing 
either a Type 1 (lap belt) or a Type 2 (lap and shoulder belt) on side-
facing seats.\8\ The proposed option was consistent with a provision in 
FMVSS No. 208 that allows lap belts for side-facing seats on buses with 
a GVWR of 4,536 kg (10,000 lb) or less. NHTSA proposed the option 
because the agency was unaware of any demonstrable increase in 
associated risk of lap belts compared to lap and shoulder belts on 
side-facing seats. NHTSA stated that ``a study commissioned by the 
European Commission regarding side-facing seats on minibuses and 
motorcoaches found that due to different seat belt designs, crash modes 
and a lack of real world data, it cannot be determined whether a lap 
belt or a lap/shoulder belt would be the most effective.'' \9\
---------------------------------------------------------------------------

    \8\ 75 FR 50958 (Aug. 18, 2010).
    \9\ https://ec.europa.eu/enterprise/automotive/projects/safety_consid_long_stg.pdf.
---------------------------------------------------------------------------

    However, after the NPRM was published, the Motorcoach Enhanced 
Safety Act of 2012 was enacted as part of the Moving Ahead for Progress 
in the 21st Century Act (MAP-21), Public Law 112-141 (July 6, 2012). 
Section 32703(a) of MAP-21 directed the Secretary of Transportation 
(authority delegated to NHTSA) to ``prescribe regulations requiring 
safety belts to be installed in motorcoaches at each designated seating 
position.'' As MAP-21 defined ``safety belt'' to mean an integrated lap 
and shoulder belt, the final rule amended FMVSS No. 208 to require lap 
and shoulder belts at all designated seating positions, including side-
facing seats, on OTRBs.
    Even so, the agency reiterated its view that ``the addition of a 
shoulder belt at [side-facing seats on light vehicles] is of limited 
value, given the paucity of data related to side facing seats.'' \10\ 
The agency also noted that Australian Design Rule ADR 5/04, 
``Anchorages for Seatbelts'' specifically prohibits shoulder belts for 
side-facing seats.
---------------------------------------------------------------------------

    \10\ 78 FR 70416, 70448 (Nov. 25, 2013), citing the 2004 Anton's 
Law final rule.
---------------------------------------------------------------------------

    Given that background, and believing that few OTRBs would have 
side-facing seats, NHTSA stated in the November 2013 final rule that 
the manufacturers at issue may petition NHTSA for a temporary exemption 
under 49 CFR part 555 to install lap belts instead of lap and shoulder 
belts at side-facing seats.\11\ In the November 2013 final rule, NHTSA 
stated that the agency would be receptive to the argument that lap 
belts provide an equivalent level of safety to lap/should belt 
combinations for side-facing seats.\12\ NHTSA stated that the basis for 
any petition for exemption from this requirement would be that the 
applicant is unable to sell a bus whose overall level of safety is at 
least equal to that of a non-exempted vehicle.\13\
---------------------------------------------------------------------------

    \11\ Id.
    \12\ Id.
    \13\ Id.
---------------------------------------------------------------------------

    Since issuing the November 2013 final rule, NHTSA has granted 
temporary exemptions to more than a dozen final stage manufacturers of 
entertainer buses for the same shoulder belt requirement of FMVSS No. 
208 for side-facing seats on entertainer buses.\14\
---------------------------------------------------------------------------

    \14\ The first petition was submitted by Hemphill Brothers 
Leasing Company, LLC (Hemphill). (Notice of receipt of petition, 84 
FR 11735 (Mar. 28, 2019); notice of grant of petition, 84 FR 69966 
(Nov. 14, 2019)). In its original petition, Hemphill stated that 39 
``other petitioners'' were covered by it. Later, NHTSA granted the 
13 petitions submitted by All Access Coach Leasing LLC, Amadas 
Coach, Creative Mobile Interiors, D&S Classic Coach Inc., Farber 
Specialty Vehicles, Florida Coach, Inc., Geomarc, Inc., Integrity 
Interiors LLC, Nitetrain Coach Company, Inc., Pioneer Coach 
Interiors LLC, Roberts Brothers Coach Company, Russell Coachworks 
LLC, and Ultra Coach Inc. (Notice of receipt of the petitions, 85 FR 
51550 (Aug. 20, 2022); notice of grant of petitions, 87 FR 33299 
(June 1, 2022)). Most recently, NHTSA granted an exemption to Beat 
the Street Interiors, Inc. (BTS). (Notice of receipt of petition, 88 
FR 25445 (Apr. 26, 2024); notice of grant of petition, 88 FR 78093 
(Nov. 14, 2023)).
---------------------------------------------------------------------------

    In the most recent decision notice granting one of these 
exemptions, NHTSA's rationale for granting the exemption cited the 
uncertainties about shoulder belts on side-facing seats, the relatively 
small number of side-facing seats on buses subject to the November 2013 
final rule, and that FMVSS No. 208 does not require shoulder belts on 
side-facing seats on any other vehicle type.\15\ NHTSA stated that it 
believes the potential safety risk at issue is theoretical, as 
explained in the in

[[Page 87724]]

November 2013 final rule, and the agency cannot affirmatively conclude, 
based on available information, that shoulder belts on side-facing 
seats are associated with a demonstrated risk of serious neck injuries 
in front crashes. NHTSA also stated that it believes a shoulder belt is 
of limited value on side-facing seats for the reasons explained in the 
final rule and further explained that it believed granting the 
exemption was consistent with the public interest and the Safety Act.
---------------------------------------------------------------------------

    \15\ 88 FR 25445.
---------------------------------------------------------------------------

IV. Legacy Limousine and Luxury Coaches' Petition

    In accordance with 49 U.S.C. 30113 and the procedures in 49 CFR 
part 555, Legacy Limousine and Luxury Coaches submitted a petition 
asking NHTSA for a temporary exemption from the shoulder belt 
requirement of FMVSS No. 208 for side-facing seats on its vehicles. The 
petitioner seeks to install Type 1 seat belts (lap belt only) at side-
facing seating positions, instead of Type 2 seat belts (lap and 
shoulder belts) as required by FMVSS No. 208. Petitioner seeks this 
exemption because it states it is otherwise unable to sell a motor 
vehicle whose overall level of safety is equivalent to or exceeds the 
overall level of safety of nonexempted motor vehicles. 49 CFR 555.6(d). 
The only difference between the requested exempt vehicles and non-
exempted vehicles is that the non-exempted vehicles have lap/shoulder 
belts at side-facing seating positions, while exempted vehicle would 
have no belts or lap belts at side-facing seating positions.
    Legacy Limousine and Luxury Coaches is a corporation that 
identifies itself as a final-stage manufacturer of entertainer-type 
motorcoaches. Legacy Limousine and Luxury Coaches states it is 
responsible for ensuring that the completed coach meets the FMVSS. The 
company typically receives a bus shell from an incomplete vehicle 
manufacturer and customizes the OTRB.
    According to the petition, the bus shell received from the 
incomplete vehicle manufacturer generally contains the following 
components: exterior frame; driver's seat; dash cluster, speedometer, 
emissions light and emissions diagnosis connector; exterior lighting, 
headlights, marker lights, tum signal lights, and brake lights; 
exterior glass, windshield and side lights with emergency exits; 
windshield wiper system; braking system; tires, tire pressure 
monitoring system and suspension; and engine and transmission.
    Petitioner states it then builds out the complete interior of the 
vehicle, which might include: roof escape hatch; fire suppression 
systems (interior living space, rear tires, electrical panels, bay 
storage compartments, and generator); ceiling, side walls and flooring; 
seating; electrical system, generator, invertor and house batteries; 
interior lighting; interior entertainment equipment; heating, 
ventilation and cooling system; galley with potable water, cooking 
equipment, refrigerators, and storage cabinets; bathroom and showers; 
and sleeping positions.
    Pursuant to 49 CFR 555.5(b)(7), the petitioner must state why 
granting an exemption allowing it to install Type 1 instead of Type 2 
seat belts in side-facing seats would be in the public interest and 
consistent with the objectives of the Safety Act.
    Petitioner argues that NHTSA clearly had reservations about the 
safety effects of Type 2 seat belts on side-facing seats in 
motorcoaches. Petitioner notes that Congress mandated that NHTSA 
require Type 2 seat belts in side-facing seating positions in 
motorcoaches. NHTSA required it, per the direction from Congress, but 
NHTSA stated ``the addition of a shoulder belt at [side-facing seats on 
light vehicles] is of limited value, given the paucity of data related 
to side facing seats.'' \16\ Petitioner raises the fact that NHTSA has 
also reiterated that there have been concerns expressed in literature 
in this area about shoulder belts on side-facing seats, noting in the 
final rule that, although the agency has no direct evidence that 
shoulder belts may cause serious neck injuries when applied to side-
facing seats, simulation data indicate potential carotid artery injury 
when the neck is loaded by the shoulder belt.\17\ Similarly, petitioner 
states that NHTSA also noted that Australian Design Rule ADR 5/04, 
``Anchorages for Seatbelts,'' specifically prohibits shoulder belts for 
side-facing seats. Petitioner also notes that there was no testing 
before or after the issuance of the 2013 final rule requiring Type 2 
seat belts on side-facing seats in motorcoaches.
---------------------------------------------------------------------------

    \16\ 78 FR 70448 (quoting the agency's Anton's Law final rule, 
which required lap/shoulder belts in forward-facing rear seating 
positions of light vehicles, 59 FR 70907).
    \17\ Eds.: Fildes, B., Digges, K., ``Occupant Protection in Far 
Side Crashes,'' Monash University Accident Research Center, Report 
No. 294, April 2010, pg. 57.
---------------------------------------------------------------------------

    Petitioner states that granting its petition would be consistent 
with the Safety Act and in the public interest because NHTSA's analysis 
in developing the 2013 final rule found no demonstrable increase in 
associated risk related to the use of Type 1 seat belts.

V. Public Participation

A. Request for Comment and Comment Period

    The agency seeks comment from the public on the merits of Legacy 
Limousine and Luxury Coaches' petition for a temporary exemption from 
FMVSS No. 208's shoulder belt requirement for side-facing seats. The 
petitioner seeks to install lap belts at the side-facing seats; it does 
not seek to be completely exempted from a belt requirement. Further, 
the petitioner's request does not pertain to forward-facing designated 
seating positions on its vehicles. Under FMVSS No. 208, forward-facing 
seating positions on motorcoaches must have Type 2 lap and shoulder 
belts, and the petitioners are not raising issues about that 
requirement for forward-facing seats. After considering public comments 
and other available information, NHTSA will publish a notice of final 
action on the petition in the Federal Register.

B. Instructions for Submitting Comments

How long do I have to submit comments?
    Please see DATES section at the beginning of this document.
How do I prepare and submit comments?
     Your comments must be written in English.
     To ensure that your comments are correctly filed in the 
Docket, please include the Docket Number shown at the beginning of this 
document in your comments.
     If you are submitting comments electronically as a PDF 
(Adobe) File, NHTSA asks that the documents be submitted using the 
Optical Character Recognition (OCR) process, thus allowing NHTSA to 
search and copy certain portions of your submissions. Comments may be 
submitted to the docket electronically by logging onto the Docket 
Management System website at https://www.regulations.gov. Follow the 
online instructions for submitting comments.
     You may also submit two copies of your comments, including 
the attachments, to Docket Management at the address given above under 
ADDRESSES.
    Please note that pursuant to the Data Quality Act, in order for 
substantive data to be relied upon and used by the agency, it must meet 
the information quality standards set forth in the OMB and DOT Data 
Quality Act guidelines. Accordingly, we encourage you to

[[Page 87725]]

consult the guidelines in preparing your comments. OMB's guidelines may 
be accessed at https://www.whitehouse.gov/omb/fedreg/reproducible.html. 
DOT's guidelines may be accessed at https://www.bts.gov/programs/statistical_policy_and_research/data_quality_guidelines.
Will the Agency consider late comments?
    We will consider all comments that Docket Management receives 
before the close of business on the comment closing date indicated 
above under DATES. To the extent possible, we will also consider 
comments that Docket Management receives after that date.
How can I read the comments submitted by other people?
    You may see the comments on the internet. To read the comments on 
the internet, go to https://www.regulations.gov. Follow the online 
instructions for accessing the dockets.
    Please note that, even after the comment closing date, we will 
continue to file relevant information in the Docket as it becomes 
available. Further, some people may submit late comments. Accordingly, 
we recommend that you periodically check the Docket for new material.

(Authority: 49 U.S.C. 30113; delegations of authority at 49 CFR 1.95 
and 501.5.)

    Issued in Washington, DC, under authority delegated in 49 CFR 
1.95 and 501.5.
Sophie Shulman,
Deputy Administrator.
[FR Doc. 2024-25594 Filed 11-1-24; 8:45 am]
BILLING CODE 4910-59-P
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.