80 FR 64378 - Definition of Terms Relating to Marital Status
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 205 (October 23, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 205 (October 23, 2015)
| Page Range | 64378-64381 | |
| FR Document | 2015-26890 |
[Federal Register Volume 80, Number 205 (Friday, October 23, 2015)] [Proposed Rules] [Pages 64378-64381] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-26890] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 20, 25, 26, 31, and 301 [REG-148998-13] RIN 1545-BM10 Definition of Terms Relating to Marital Status AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. ----------------------------------------------------------------------- SUMMARY: This document contains proposed regulations that reflect the holdings of Obergefell v. Hodges, 576 U.S. __, 135 S. Ct. 2584 (2015), Windsor v. United States, 570 U.S. __, 133 S. Ct. 2675 (2013), and Revenue Ruling 2013-17 (2013-38 IRB 201), and that define terms in the Internal Revenue Code (Code) describing the marital status of taxpayers. The proposed regulations primarily affect married couples, employers, sponsors and administrators of employee benefit plans, and executors. This document invites comments from the public regarding these proposed regulations. DATES: Written or electronic comments and requests for a public hearing must be received by December 7, 2015. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-148998-13), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG- 148998-13), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC; or sent electronically via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-148998-13). FOR FURTHER INFORMATION CONTACT: Concerning the proposed amendments to the regulations, Mark Shurtliff at (202) 317-3400; concerning submissions of comments and requests for a hearing, Regina Johnson at (202) 317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions This document contains proposed amendments to the Income Tax Regulations (26 CFR part 1), the Estate Tax Regulations (26 CFR part 20), the Gift Tax Regulations (26 CFR part 25), the Generation-Skipping Transfer Tax Regulations (26 CFR part 26), the Employment Tax and Collection of Income Tax at Source Regulations (26 CFR part 31), and the Regulations on Procedure and Administration (26 CFR part 301). Amendments to Regulations Incorporating Holdings of Windsor, Obergefell, and Revenue Ruling 2013-17 On June 26, 2013, the Supreme Court in United States v. Windsor, 570 U.S. __, 133 S. Ct. 2675 (2013), held that Section 3 of the Defense of Marriage Act, which generally prohibited the federal government from recognizing the marriages of same-sex couples, is unconstitutional because it violates the principles of equal protection and due process. Revenue Ruling 2013-17 provides guidance on the Windsor decision's effect on the IRS's interpretation of Code sections that refer to taxpayers' marital status. Cf. Notice 2014-19 (2014-47 IRB 979), amplified by Notice 2014-37 (2014-24 IRB 1100) (regarding the application of the Windsor decision to qualified retirement plans); Notice 2014-1 (2014-02 IRB 270) (regarding elections and reimbursements for same-sex spouses under cafeteria plans, flexible spending arrangements, and health savings accounts following the Windsor decision); Notice 2013-61 (2013-44 IRB 432) (regarding the application of the Windsor decision and Rev. Rul. 2013-17 to employment taxes and special administrative procedures for employers to make adjustments or claims for refund or credit); and Revenue Procedure 2014-18 (2014-7 IRB 513) (regarding extensions of time for estates to make a portability election). On June 26, 2015, the Supreme Court in Obergefell v. Hodges, 576 U.S. __ (2015), held that state laws are ``invalid to the extent they exclude same-sex couples from civil marriage on the same terms and conditions as opposite-sex couples'' and ``that there is no lawful basis for a State to refuse to recognize a lawful same-sex marriage performed in another State on the ground of its same-sex character.'' Obergefell, 576 U.S. at 23, 28. In light of the holdings of Windsor and Obergefell, the Treasury Department and the IRS have determined that, for [[Page 64379]] federal tax purposes, marriages of couples of the same-sex should be treated the same as marriages of couples of the opposite-sex and that, for reasons set forth in Revenue Ruling 2013-17, terms indicating sex, such as ``husband,'' ``wife,'' and ``husband and wife,'' should be interpreted in a neutral way to include same-sex spouses as well as opposite-sex spouses. Accordingly, these proposed regulations amend the current regulations under section 7701 of the Internal Revenue Code (Code) to provide that, for federal tax purposes, the terms ``spouse,'' ``husband,'' and ``wife'' mean an individual lawfully married to another individual, and the term ``husband and wife'' means two individuals lawfully married to each other. These definitions apply regardless of sex. In addition, these proposed regulations provide that a marriage of two individuals will be recognized for federal tax purposes if that marriage would be recognized by any state, possession, or territory of the United States. Under this rule, whether a marriage conducted in a foreign jurisdiction will be recognized for federal tax purposes depends on whether that marriage would be recognized in at least one state, possession, or territory of the United States. This comports with the general principles of comity where countries recognize actions taken in foreign jurisdictions, but only to the extent those actions do not violate their own laws. See Hilton v. Guyot, 159 U.S. 113, 167 (1895) (``A judgment affecting the status of persons, such as a decree confirming or dissolving a marriage, is recognized as valid in every country, unless contrary to the policy of its own law.''). Although these proposed regulations define terms relating to marital status for federal tax purposes, the IRS may provide additional guidance as needed. For example, the IRS has already issued more particular guidance for employers regarding the application of Revenue Ruling 2013-17 to qualified retirement plans, and that guidance remains in effect. See Notice 2014-19 (2014-47 IRB 979). Registered Domestic Partnerships, Civil Unions, or Other Similar Relationships Not Denominated as Marriage For federal tax purposes, the term ``marriage'' does not include registered domestic partnerships, civil unions, or other similar relationships recognized under state law that are not denominated as a marriage under that state's law, and the terms ``spouse,'' ``husband and wife,'' ``husband,'' and ``wife'' do not include individuals who have entered into such a relationship. Except when prohibited by statute, the IRS has traditionally looked to the states to define marital status. See Loughran v. Loughran, 292 U.S. 216, 223 (1934) (``Marriages not polygamous or incestuous, or otherwise declared void by statute, will, if valid by the law of the state where entered into, be recognized as valid in every other jurisdiction.''); see also Revenue Ruling 58-66 (1958-1 CB 60) (if a state recognizes a common-law marriage as a valid marriage, the IRS will also recognize the couple as married for purposes of federal income tax filing status and personal exemptions). States have carefully considered the types of relationships that they choose to recognize as a marriage and the types that they choose to recognize as something other than a marriage. Although some states extend all of the rights and responsibilities of marriage under state law to couples in registered domestic partnerships, civil unions, or other similar relationships, those states have intentionally chosen not to denominate those relationships as marriages. Similar rules exist in some foreign jurisdictions. Some couples have chosen to enter into a civil union or registered domestic partnership even when they could have married, and some couples who are in a civil union or registered domestic partnership have chosen not to convert those relationships into a marriage even when they have had the opportunity to do so. In many cases, this choice was deliberate, and couples who enter into civil unions or registered domestic partnerships may have done so with the expectation that their relationship will not be treated as a marriage for purposes of federal law. For some of these couples, there are benefits to being in a relationship that provides some, but not all, of the protections and responsibilities of marriage. For example, some individuals who were previously married and receive Social Security benefits as a result of their previous marriage may choose to enter into a civil union or registered domestic partnership (instead of a marriage) so that they do not lose their Social Security benefits. More generally, the rates at which some couples' income is taxed may increase if they are considered married and thus required to file a married-filing-separately or married-filing-jointly federal income tax return. Treating couples in civil unions and registered domestic partnerships the same as married couples who are in a relationship denominated as marriage under state law could undermine the expectations certain couples have regarding the scope of their relationship. Further, no provision of the Code indicates that Congress intended to recognize as marriages civil unions, registered domestic partnerships, or similar relationships. Accordingly, the IRS will not treat civil unions, registered domestic partnerships, or other similar relationships as marriages for federal tax purposes. Effect on Other Documents These proposed regulations would, as of the date they are published as final regulations in the Federal Register, obsolete Revenue Ruling 2013-17. Taxpayers may continue to rely on guidance related to the application of Revenue Ruling 2013-17 to employee benefit plans and the benefits provided under such plans, including Notice 2013-61, Notice 2014-37, Notice 2014-19, and Notice 2014-1. Proposed Effective/Applicability Date The regulations, as proposed, would be applicable as of the date of publication of a Treasury decision adopting these rules as final regulations in the Federal Register. Statement of Availability for IRS Documents For copies of recently issued Revenue Procedures, Revenue Rulings, Notices, and other guidance published in the Internal Revenue Bulletin, please visit the IRS Web site at http://www.irs.gov. Special Analyses Certain IRS regulations, including this one, are exempt from the requirements of Executive Order 12866, as supplemented and reaffirmed by Executive Order 13563. Therefore, a regulatory impact assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. In addition, because the regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Accordingly, a regulatory flexibility analysis is not required under the Regulatory Flexibility Act (5 U.S.C. chapter 6). Pursuant to section 7805(f) of the Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small businesses. Comments and Requests for Public Hearing Before these proposed regulations are adopted as final regulations, [[Page 64380]] consideration will be given to any comments that are submitted timely to the IRS as prescribed in this preamble under the Addresses heading. Treasury and the IRS request comments on all aspects of the proposed rules. All comments will be available at www.regulations.gov or upon request. A public hearing will be scheduled if requested in writing by any person who timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the Federal Register. Drafting Information The principal author of these proposed regulations is Mark Shurtliff of the Office of the Associate Chief Counsel, Procedure and Administration. List of Subjects 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 20 Estate taxes, Reporting and recordkeeping requirements. 26 CFR Part 25 Gift taxes, Reporting and recordkeeping requirements. 26 CFR Part 26 Estate, Reporting and recordkeeping requirements. 26 CFR Part 31 Employment taxes, Income taxes, Penalties, Pensions, Reporting and recordkeeping requirements, Social Security, Unemployment compensation. 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements. Proposed Amendments to the Regulations Accordingly, 26 CFR parts 1, 20, 25, 26, 31, and 301 are proposed to be amended as follows: PART 1--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par 2. Section 1.7701-1 is added to read as follows: Sec. 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage. (a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see Sec. 301.7701-18 of this chapter. (b) Effective/applicability date. The rules of this section apply to taxable years ending on or after the date of publication of the Treasury decision adopting these rules as final regulation in the Federal Register. PART 20--ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 0 Par. 3. The authority citation for part 20 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 4. Section 20.7701-2 is added to read as follows: Sec. 20.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage. (a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see Sec. 301.7701-18 of this chapter. (b) Effective/applicability date. The rules of this section apply to taxable years ending on or after the date of publication of the Treasury decision adopting these rules as final regulation in the Federal Register. PART 25--GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 0 Par. 5. The authority citation for part 25 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 6. Section 25.7701-2 is added to read as follows: Sec. 25.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage. (a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see Sec. 301.7701-18 of this chapter. (b) Effective/applicability date. The rules of this section apply to taxable years ending on or after the date of publication of the Treasury decision adopting these rules as final regulation in the Federal Register. PART 26--GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 0 Par. 7. The authority citation for part 26 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 8. Section 26.7701-2 is added to read as follows: Sec. 26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage. (a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see Sec. 301.7701-18 of this chapter. (b) Effective/applicability date. The rules of this section apply to taxable years ending on or after the date of publication of the Treasury decision adopting these rules as final regulation in the Federal Register. PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE 0 Par. 9. The authority citation for part 31 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 10. Section 31.7701-2 is added to read as follows: Sec. 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage. (a) In general. For the definition of the terms spouse, husband and wife, husband, wife, and marriage, see Sec. 301.7701-18 of this chapter. (b) Effective/applicability date. The rules of this section apply to taxable years ending on or after the date of publication of the Treasury decision adopting these rules as final regulation in the Federal Register. PART 301--PROCEDURE AND ADMINISTRATION 0 Par. 11. The authority citation for part 301 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 12. Section 301.7701-18 is added to read as follows: Sec. 301.7701-18 Definitions; spouse, husband and wife, husband, wife, marriage. (a) In general. For federal tax purposes, the terms spouse, husband, and wife mean an individual lawfully married to another individual. The term husband and wife means two individuals lawfully married to each other. (b) Persons who are married for federal tax purposes. A marriage of two individuals is recognized for federal tax purposes if the marriage would be recognized by any state, possession, or territory of the United States. (c) Persons who are not married for federal tax purposes. The terms spouse, husband, and wife do not include individuals who have entered into a registered domestic partnership, civil union, or other similar relationship not denominated as a marriage under the law of a state, possession, or territory of the United States. The term husband [[Page 64381]] and wife does not include couples who have entered into such a relationship, and the term marriage does not include such relationships. (d) Effective/applicability date. The rules of this section apply to taxable years ending on or after the date of publication of the Treasury decision adopting these rules as final regulation in the Federal Register. John M. Dalrymple, Deputy Commissioner for Services and Enforcement. [FR Doc. 2015-26890 Filed 10-21-15; 4:15 pm] BILLING CODE 4830-01-P
![64378 Federal Register / Vol. 80, No. 205 / Friday, October 23, 2015 / Proposed Rules
(iv) Air Cruisers Service Bulletin A320 Airplane Directorate, 1601 Lind Avenue SW., SUPPLEMENTARY INFORMATION:
004–25–84, Revision 3, dated October 28, Renton, WA. For information on the
2011. availability of this material at the FAA, call Background and Explanation of
425–227–1221. Provisions
(m) Other FAA AD Provisions
Issued in Renton, Washington, on October This document contains proposed
The following provisions also apply to this
AD:
11, 2015. amendments to the Income Tax
(1) Alternative Methods of Compliance Jeffrey E. Duven, Regulations (26 CFR part 1), the Estate
(AMOCs): The Manager, International Manager, Transport Airplane Directorate, Tax Regulations (26 CFR part 20), the
Branch, ANM–116, Transport Airplane Aircraft Certification Service. Gift Tax Regulations (26 CFR part 25),
Directorate, FAA, has the authority to [FR Doc. 2015–26611 Filed 10–22–15; 8:45 am] the Generation-Skipping Transfer Tax
approve AMOCs for this AD, if requested BILLING CODE 4910–13–P Regulations (26 CFR part 26), the
using the procedures found in 14 CFR 39.19. Employment Tax and Collection of
In accordance with 14 CFR 39.19, send your Income Tax at Source Regulations (26
request to your principal inspector or local CFR part 31), and the Regulations on
Flight Standards District Office, as DEPARTMENT OF THE TREASURY
Procedure and Administration (26 CFR
appropriate. If sending information directly
to the International Branch, send it to ATTN: Internal Revenue Service part 301).
Sanjay Ralhan, Aerospace Engineer, Amendments to Regulations
International Branch, ANM–116, Transport 26 CFR Parts 1, 20, 25, 26, 31, and 301 Incorporating Holdings of Windsor,
Airplane Directorate, FAA, 1601 Lind Obergefell, and Revenue Ruling 2013–17
Avenue SW., Renton, WA 98057–3356; [REG–148998–13]
telephone 425–227–1405; fax 425–227–1149 RIN 1545–BM10 On June 26, 2013, the Supreme Court
Information may be emailed to: 9-ANM-116- in United States v. Windsor, 570 U.S.
AMOC-REQUESTS@faa.gov. Definition of Terms Relating to Marital __, 133 S. Ct. 2675 (2013), held that
(i) Before using any approved AMOC, Status Section 3 of the Defense of Marriage
notify your appropriate principal inspector, Act, which generally prohibited the
or lacking a principal inspector, the manager AGENCY: Internal Revenue Service (IRS), federal government from recognizing the
of the local flight standards district office/ Treasury. marriages of same-sex couples, is
certificate holding district office. The AMOC ACTION: Notice of proposed rulemaking.
approval letter must specifically reference
unconstitutional because it violates the
this AD. principles of equal protection and due
SUMMARY: This document contains
(ii) AMOCs approved previously for AD process. Revenue Ruling 2013–17
proposed regulations that reflect the
2012–18–12, Amendment 39–17189 (77 FR provides guidance on the Windsor
holdings of Obergefell v. Hodges, 576
57003, September 17, 2012), are approved as decision’s effect on the IRS’s
U.S. __, 135 S. Ct. 2584 (2015), Windsor
AMOCs for the corresponding provisions of interpretation of Code sections that refer
paragraph (g) of this AD. v. United States, 570 U.S. __, 133 S. Ct.
to taxpayers’ marital status. Cf. Notice
(2) Contacting the Manufacturer: As of the 2675 (2013), and Revenue Ruling 2013–
2014–19 (2014–47 IRB 979), amplified
effective date of this AD, for any requirement 17 (2013–38 IRB 201), and that define
by Notice 2014–37 (2014–24 IRB 1100)
in this AD to obtain corrective actions from terms in the Internal Revenue Code
(regarding the application of the
a manufacturer, the action must be (Code) describing the marital status of
accomplished using a method approved by
Windsor decision to qualified retirement
taxpayers. The proposed regulations plans); Notice 2014–1 (2014–02 IRB
the Manager, International Branch, ANM– primarily affect married couples,
116, Transport Airplane Directorate, FAA; or 270) (regarding elections and
employers, sponsors and administrators reimbursements for same-sex spouses
the European Aviation Safety Agency
of employee benefit plans, and under cafeteria plans, flexible spending
(EASA); or Airbus’s EASA Design
Organization Approval (DOA). If approved by executors. This document invites arrangements, and health savings
the DOA, the approval must include the comments from the public regarding accounts following the Windsor
DOA-authorized signature. these proposed regulations. decision); Notice 2013–61 (2013–44 IRB
DATES: Written or electronic comments 432) (regarding the application of the
(n) Related Information
and requests for a public hearing must Windsor decision and Rev. Rul. 2013–17
(1) Refer to Mandatory Continuing be received by December 7, 2015.
Airworthiness Information (MCAI) European to employment taxes and special
Aviation Safety Agency (EASA) ADDRESSES: Send submissions to: administrative procedures for employers
Airworthiness Directive 2014–0025R1, dated CC:PA:LPD:PR (REG–148998–13), Room to make adjustments or claims for
May 26, 2014, for related information. This 5205, Internal Revenue Service, P.O. refund or credit); and Revenue
MCAI may be found in the AD docket on the Box 7604, Ben Franklin Station, Procedure 2014–18 (2014–7 IRB 513)
Internet at http://www.regulations.gov by Washington, DC 20044. Submissions (regarding extensions of time for estates
searching for and locating Docket No. FAA– may be hand-delivered Monday through to make a portability election). On June
2015–4202. Friday between the hours of 8 a.m. and
(2) For Airbus service information
26, 2015, the Supreme Court in
identified in this AD, contact Airbus,
4 p.m. to CC:PA:LPD:PR (REG–148998– Obergefell v. Hodges, 576 U.S. __ (2015),
Airworthiness Office—EIAS, 1 Rond Point
13), Courier’s Desk, Internal Revenue held that state laws are ‘‘invalid to the
Maurice Bellonte, 31707 Blagnac Cedex, Service, 1111 Constitution Avenue NW., extent they exclude same-sex couples
France; telephone +33 5 61 93 36 96; fax +33 Washington, DC; or sent electronically from civil marriage on the same terms
5 61 93 44 51; email account.airworth-eas@ via the Federal eRulemaking Portal at and conditions as opposite-sex couples’’
airbus.com; Internet http://www.airbus.com. www.regulations.gov (IRS REG–148998– and ‘‘that there is no lawful basis for a
mstockstill on DSK4VPTVN1PROD with PROPOSALS
For Air Cruisers service information 13). State to refuse to recognize a lawful
identified in this AD, contact Air Cruisers FOR FURTHER INFORMATION CONTACT: same-sex marriage performed in another
Company, Cage Code 70167, 1747 State Concerning the proposed amendments
Route 34, Wall Township, NJ 07727–3935;
State on the ground of its same-sex
telephone 732–681–3527; fax 732–681–9163;
to the regulations, Mark Shurtliff at character.’’ Obergefell, 576 U.S. at 23,
Internet http://www.zodiacaerospace.com/ (202) 317–3400; concerning submissions 28.
en/our-activities/aerosafety/zodiac- of comments and requests for a hearing, In light of the holdings of Windsor
evacuation-systems. You may view this Regina Johnson at (202) 317–6901 (not and Obergefell, the Treasury Department
service information at the FAA, Transport toll-free numbers). and the IRS have determined that, for
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![Federal Register / Vol. 80, No. 205 / Friday, October 23, 2015 / Proposed Rules 64381
and wife does not include couples who previously approved by the EPA that do the EPA may adopt as final those
have entered into such a relationship, not relate to the requirements for SIPs provisions of the rule that are not the
and the term marriage does not include under section 110 of the CAA. subject of an adverse comment.
such relationships. DATES: Comments must be received on Dated: September 25, 2015.
(d) Effective/applicability date. The or before November 23, 2015. Michelle L. Pirzadeh,
rules of this section apply to taxable ADDRESSES: Submit your comments, Acting Regional Administrator, Region 10.
years ending on or after the date of identified by Docket ID No. EPA–R10– [FR Doc. 2015–26145 Filed 10–22–15; 8:45 am]
publication of the Treasury decision OAR–2014–0562, by any of the BILLING CODE 6560–50–P
adopting these rules as final regulation following methods:
in the Federal Register. • Federal eRulemaking Portal http://
John M. Dalrymple, www.regulations.gov: Follow the on-line FEDERAL COMMUNICATIONS
Deputy Commissioner for Services and instructions for submitting comments. COMMISSION
Enforcement. • Email: R10-Public_Comments@
[FR Doc. 2015–26890 Filed 10–21–15; 4:15 pm] epa.gov 47 CFR Parts 15 and 73
BILLING CODE 4830–01–P • Mail: Mr. Keith Rose, U.S. EPA
[GN Docket No. 12–268; Report No. 3028]
Region 10, Office of Air, Waste and
Toxics, AWT–150, 1200 Sixth Avenue, Petitions for Reconsideration of Action
ENVIRONMENTAL PROTECTION Suite 900, Seattle, WA 98101 in Rulemaking Proceeding
AGENCY • Hand Delivery/Courier: U.S. EPA
Region 10, 1200 Sixth Avenue, Suite AGENCY: Federal Communications
40 CFR Part 52 900, Seattle, WA 98101. Attention: Commission.
Keith Rose, Office of Air, Waste and ACTION: Petition for reconsideration.
[EPA–R10–OAR–2014–0562: FRL–9935–47– Toxics, AWT–150. Such deliveries are
Region 10] SUMMARY: Petitions for Reconsideration
only accepted during normal hours of
(Petitions) have been filed in the
Approval and Promulgation of operation, and special arrangements
Commission’s Rulemaking Proceeding
Implementation Plans; Oregon: Lane should be made for deliveries of boxed
by Ari Q. Fitzgerald, on behalf of GE
Regional Air Protection Agency Open information.
Healthcare; Ronald J. Bruno on behalf of
Burning Rules and Oregon Department Please see the direct final rule which
The VideoHouse, Inc.; Benjamin Perez
of Environmental Quality Enforcement is located in the Rules section of this
on behalf of Abacus Television;
Procedures Federal Register for detailed Lawrence Rogow on behalf of WMTM,
instructions on how to submit LLC; and Larry E. Morton on behalf of
AGENCY: Environmental Protection comments. KMYA, LLC.
Agency.
FOR FURTHER INFORMATION CONTACT: DATES: Oppositions to the Petitions
ACTION: Proposed rule. Keith Rose at telephone number: (206) must be filed on or before November 9,
SUMMARY: The Environmental Protection 553–1949, email address: rose.keith@ 2015. Replies to an opposition must be
Agency (EPA) is proposing to approve epa.gov, or the above EPA, Region 10 filed on or before November 17, 2015.
into Oregon’s State Implementation Plan address. ADDRESSES: Federal Communications
(SIP) a submittal from the Oregon SUPPLEMENTARY INFORMATION: For Commission, 445 12th Street SW.,
Department of Environmental Quality further information, please see the Washington, DC 20554.
(ODEQ) dated July 7, 2014, containing direct final action, of the same title, FOR FURTHER INFORMATION CONTACT:
revisions to the Lane Regional Air which is located in the Rules section of Joyce Bernstein, Media Bureau, (202)
Protection Agency’s (LRAPA) open this Federal Register. The EPA is 418–1647, email: joyce.bernstein@
burning rules adopted on March 14, simultaneously approving the State’s fcc.gov.
2008. The revised LRAPA open burning SIP revision as a direct final rule SUPPLEMENTARY INFORMATION: This is a
rules make clarifications and provide for without prior proposal because the EPA summary of Commission’s document,
additional controls of open burning views this as a noncontroversial SIP Report No. 3028, released September 21,
activities in Lane County, would reduce revision and anticipates no adverse 2015. The full text of the Petitions is
particulate emissions in Lane County, comments. A detailed rationale for the available for viewing and copying in
and would strengthen Oregon’s SIP. The approval is set forth in the preamble to Room CY–B402, 445 12th Street SW.,
EPA is also proposing to approve a the direct final rule. If the EPA receives Washington, DC 20554 or may be
submittal from the ODEQ dated June 30, no adverse comments, the EPA will not accessed online via the Commission’s
2014, to update Oregon Administrative take further action on this proposed Electronic Comment Filing System at
Rules (OAR) that relate to procedures in rule. http://apps.fcc.gov/ecfs/. The
contested cases (appeals), enforcement If the EPA receives adverse Commission will not send a copy of this
procedures, and civil penalties. The comments, the EPA will withdraw the Notice pursuant to the Congressional
EPA is proposing to approve most of the direct final rule and it will not take Review Act, 5 U.S.C. 801(a)(1)(A),
submitted provisions because the effect. The EPA will address all public because this notice does not have an
revisions clarify and strengthen the SIP comments in a subsequent final rule impact on any rules of particular
and are consistent with the Clean Air based on this proposed rule. The EPA applicability.
mstockstill on DSK4VPTVN1PROD with PROPOSALS
Act (CAA). The EPA is not proposing to will not institute a second comment Subject: Expanding the Economic and
approve certain provisions of the period on this action. Any parties Innovation Opportunities of Spectrum
submitted rules that do not relate to the interested in commenting on this action Through Incentive Auctions, Second
requirements for SIPs under section 110 should do so at this time. Please note Order on Reconsideration, published at
of the CAA. Finally, the EPA is that if we receive adverse comment on 80 FR 46824, August 6, 2015, in GN
proposing to correct the SIP pursuant to an amendment, paragraph, or section of Docket No. 12–268, and published
the authority of section 110(k)(6) of the this rule and if that provision may be pursuant to 47 CFR 1.429(e). See also 47
CAA to remove certain provisions severed from the remainder of the rule, CFR 1.4(b)(1).
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Document Created: 2015-12-14 15:32:39
Document Modified: 2015-12-14 15:32:39
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Notice of proposed rulemaking. | |
| Dates | Written or electronic comments and requests for a public hearing must be received by December 7, 2015. | |
| Contact | Concerning the proposed amendments to the regulations, Mark Shurtliff at (202) 317-3400; concerning submissions of comments and requests for a hearing, Regina Johnson at (202) 317-6901 (not toll-free numbers). | |
| FR Citation | 80 FR 64378 | |
| RIN Number | 1545-BM10 | |
| CFR Citation | 26
CFR
1 26 CFR 20 26 CFR 25 26 CFR 26 26 CFR 301 26 CFR 31 | |
| CFR Associated | Income Taxes; Reporting and Recordkeeping Requirements; Employment Taxes; Penalties; Pensions; Social Security; Unemployment Compensation; Excise Taxes; Estate Taxes; Gift Taxes and Estate |
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