82 FR 57392 - Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider; Delayed Compliance Date for the Hard Cider Tax Class Labeling Statement Requirement; Reopening of Comment Period
DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau Federal Register Volume 82, Issue 232 (December 5, 2017)
Alcohol and Tobacco Tax and Trade Bureau
Federal Register Volume 82, Issue 232 (December 5, 2017)
| Page Range | 57392-57395 | |
| FR Document | 2017-26283 |
[Federal Register Volume 82, Number 232 (Tuesday, December 5, 2017)] [Proposed Rules] [Pages 57392-57395] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-26283] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 27 CFR Parts 24 and 27 [Docket No. TTB-2016-0014; Notice No. 168A; Re: Notice No. 168, T.D. TTB-147, and T.D. TTB 147A] RIN 1513-AC31 Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider; Delayed Compliance Date for the Hard Cider Tax Class Labeling Statement Requirement; Reopening of Comment Period AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION: Notice of proposed rulemaking and reopening of comment period. ----------------------------------------------------------------------- SUMMARY: On January 23, 2017, the Alcohol and Tobacco Tax and Trade Bureau (TTB) published a temporary rule, T.D. TTB-147, Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider, that amended its regulations to implement changes made to the definition of ``hard cider'' in the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes Act (PATH Act) of 2015. The amended regulations included a requirement that the statement ``Tax class 5041(b)(6)'' appear on the container of any wine for which the hard cider tax rate is claimed if the wine is removed from wine premises or customs custody on or after January 1, 2018. Concurrent with the temporary rule, TTB published Notice of Proposed Rulemaking No. 168 requesting comments on the regulatory amendments made by T.D. TTB-147. In response to a comment received from a cider industry trade association, TTB, in a temporary rule published elsewhere in this issue of the Federal Register, is now delaying the compliance date for the hard cider tax class labeling requirement by one year, until January 1, 2019. In this document, TTB is requesting comments on that delayed compliance date, and we are also re-opening the comment period for Notice No. 168 for an additional 60 days to request comments on the regulatory amendments described in T.D. TTB-147. DATES: Comments on the delayed compliance date referenced in this document (Notice No. 168A) are due on or before February 5, 2018. The comment period for the proposed rule, Notice No. 168, published on January [[Page 57393]] 23, 2017, at 82 FR 7753 is reopened for 60 days, and, therefore, comments on Notice No. 168 also are now due on or before February 5, 2018. ADDRESSES: Please send your comments on Notice No. 168 or Notice No. 168A to one of the following addresses:Internet: https://www.regulations.gov (via the online comment forms for Notice No. 168 or Notice No. 168A, as appropriate, which are posted within Docket No. TTB-2016-0014 at Regulations.gov, the Federal e-rulemaking portal); U.S. Mail: Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005; or Hand delivery/courier in lieu of mail: Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Suite 400, Washington, DC 20005. See the Public Participation sections of Notice No. 168 and this document (Notice No. 168A) for specific instructions and requirements for submitting comments, and for information on how to request a public hearing. You may view copies of this document, Notice No. 168, and any comments made to TTB about the described proposals at https://www.regulations.gov within Docket No. TTB-2016-0014. A link to that docket is posted on the TTB Web site at https://www.ttb.gov/wine/wine-rulemaking.shtml under Notice No. 168 or Notice No. 168A. You also may view copies of this document, Notice No. 168, and any comments made to TTB about the described proposals by appointment at the TTB Information Resource Center, 1310 G Street NW., Washington, DC 20005. Please call (202) 453-2270 to make an appointment. FOR FURTHER INFORMATION CONTACT: Kara Fontaine, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005; phone (202) 453-1039, ext. 103. SUPPLEMENTARY INFORMATION: In T.D. TTB-147, a temporary rule published in the Federal Register on January 23, 2017, at 82 FR 7653, the Alcohol and Tobacco Tax and Trade Bureau (TTB) implemented changes made to the definition of ``hard cider'' in the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes (PATH) Act of 2015 (Consolidated Appropriations Act, 2016 (Pub. L. 114-113), Division Q). The modified definition broadened the range of wines eligible for the hard cider tax rate. In T.D. TTB-147, TTB amended its regulations to reflect the modified definition of hard cider effective for products removed from wine premises or customs custody on or after January 1, 2017, and set forth new labeling requirements to identify products to which the hard cider tax rate applies. The new labeling requirements include both a one-year transitional rule and a new labeling requirement that takes effect for products removed on or after January 1, 2018. TTB solicited public comments on the temporary regulations via Notice No. 168, a notice of proposed rulemaking published in the Federal Register on January 23, 2017, at 82 FR 7753. The temporary regulations contained in T.D. TTB-147 served as the text of the proposed regulations. The original 60-day comment period for Notice No. 168 closed on March 24, 2017. In response to this comment request, TTB received a comment, posted on February 15, 2017, from Ian Flom of Mercier Orchards, indicating that the timeframe to implement the new ``Tax Class 5041(b)(6)'' labeling statement requirement is insufficient because he buys labels in bulk and has a supply of labels that do not bear the tax class statement that he will not be able to use up before January 1, 2018. In addition, TTB received a letter, dated February 23, 2017, from the United States Association of Cider Makers (USACM), a cider industry trade association based in Portland, Oregon, requesting a 60-day extension of the comment period for Notice No. 168. In its letter, the USACM noted that ``there was much discussion about these proposed changes'' at its annual membership conference and that a number of its members planned to submit comments to TTB. The letter also noted, however, that ``orchardists are currently facing time-management challenges due to pruning season,'' and that the requested extension ``would allow our members time to properly address any of their concerns with the proposed changes to the hard cider definition and related regulatory changes.'' The USACM comment period extension request letter is posted as Comment 2 to Notice No. 168 within Docket No. TTB-2016-0014 on the Regulations.gov Web site at https://www.regulations.gov. In addition to USACM's request to TTB to extend the comment period, USACM wrote a letter, on which TTB was copied, to Steven T. Mnuchin, Secretary of the Treasury, dated August 1, 2017, requesting both a reopening of the comment period of T.D. TTB-147 and a one year delay of the January 1, 2018, hard cider tax class labeling statement requirement. A copy of this USACM letter is posted as Comment 3 to Notice No. 168 within Docket No. TTB-2016-0014 on the Regulations.gov Web site. In light of these requests, TTB is delaying the hard cider tax class labeling statement compliance date. Such a delay will provide industry members additional time to come into compliance with the labeling requirement. Through the publication of a temporary rule elsewhere in this issue of the Federal Register, TTB is amending 27 CFR 24.257(a)(4) to delay until January 1, 2019, the compliance date for the requirement that the tax class statement ``Tax class 5041(b)(6)'' appear on any container of wine removed from wine premises or customs custody for which the hard cider tax rate is claimed. Because the tax class labeling requirement contained in 27 CFR 27.59(b) is a cross- reference to Sec. 24.257(a)(4), no change to the regulatory text in Sec. 27.59(b) is required. Further, in response to the USACM request to reopen the comment period for all the regulatory amendments contained in T.D. TTB-147, TTB is reopening the comment period for the related notice of proposed rulemaking, Notice No. 168, for an additional 60 days. TTB believes that this additional 60-day comment period will allow all interested parties to fully consider and comment on the regulatory amendments contained in the hard cider temporary rule. Therefore, new comments on Notice No. 168 and comments on this document (Notice No. 168A) delaying the compliance date of the hard cider tax class labeling requirement are due to TTB on or before February 5, 2018. Public Participation Comments Sought TTB requests comments from interested members of the public on the one-year delay, from January 1, 2018, to January 1, 2019, of the hard cider tax-class labeling statement requirement contained in 27 CFR 24.257, as described in the temporary rule, T.D. TTB-147A, published elsewhere in this issue of the Federal Register. TTB also requests new comments on the regulatory amendments to 27 CFR parts 24 and 27 set forth in the temporary rule, T.D. TTB-147, published in the Federal Register on January 23, 2017 at 82 FR 7653. Submitting Comments You may submit comments by using one of the following three methods: Federal e-Rulemaking Portal: You may send comments via the online [[Page 57394]] comment form for this proposed rule (Notice No. 168A) or for Notice No. 168, as appropriate, posted within Docket No. TTB-2016-0014 on ``Regulations.gov,'' the Federal e-rulemaking portal, at https://www.regulations.gov. A direct link to that docket is available under Notice No. 168 and Notice No. 168A on the TTB Web site at https://www.ttb.gov/wine/wine-rulemaking.shtml. Supplemental files may be attached to comments submitted via Regulations.gov. For complete instructions on how to use Regulations.gov, click on the site's ``Help'' tab. U.S. Mail: You may send comments via postal mail to the Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005. Hand Delivery/Courier: You may hand-carry your comments or have them hand-carried to the Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Suite 400, Washington, DC 20005. Please submit your comments by the closing date shown above in this proposed rule. Your comments must reference Notice No. 168A or Notice No. 168, as appropriate, and include your name and mailing address. Your comments also must be made in English, be legible, and be written in language acceptable for public disclosure. TTB does not acknowledge receipt of comments and considers all comments as originals. In your comment, please clearly state if you are commenting for yourself or on behalf of an association, business, or other entity. If you are commenting on behalf of an entity, your comment must include the entity's name as well as your name and position title. In your comment via Regulations.gov, please enter the entity's name in the ``Organization'' blank of the online comment form. If you comment via postal mail or hand delivery/courier, please submit your entity's comment on letterhead. You may also write to the Administrator before the comment closing date to ask for a public hearing. The Administrator reserves the right to determine whether to hold a public hearing. Confidentiality All submitted comments and attachments are part of the public record and subject to disclosure. Do not enclose any material in your comments that you consider to be confidential or inappropriate for public disclosure. Public Disclosure TTB will post, and you may view, copies of the proposed rules, the related temporary rules, and any online or mailed comments received about them, within Docket No. TTB-2016-0014 on Regulations.gov, the Federal e-rulemaking portal. A direct link to that docket is available on the TTB Web site at https://www.ttb.gov/wine/wine-rulemaking.shtml under Notice No. 168 or Notice No. 168A. You may also reach the relevant docket through the Regulations.gov search page at https://www.regulations.gov. For information on how to use Regulations.gov, click on the site's ``Help'' tab. All posted comments will display the commenter's name, organization (if any), city, and State, and, in the case of mailed comments, all address information, including email addresses. TTB may omit voluminous attachments or material that it considers unsuitable for posting. You may view copies of the proposed rules, the related temporary rules, and any electronic or mailed comments TTB receives about them by appointment at the TTB Information Resource Center, 1310 G Street NW., Washington, DC 20005. You may also obtain copies for 20 cents per 8.5- x 11-inch page. Contact TTB's information specialist at the above address or by telephone at (202) 453-2270 to schedule an appointment or to request copies of comments or other materials. Regulatory Flexibility Act, Paperwork Reduction Act, and Executive Order 12866 Since the regulatory text proposed in this notice of proposed rulemaking is identical to that contained in the companion temporary rule published elsewhere in this issue of the Federal Register, the analyses contained in the preamble of the temporary rule concerning the Regulatory Flexibility Act, the Paperwork Reduction Act, and Executive Order 12866 also apply to this proposed rule. Drafting Information Kara Fontaine and Michael Hoover of the Regulations and Rulings Division drafted this document with the assistance of other Alcohol and Tobacco Tax and Trade Bureau personnel. List of Subjects 27 CFR Part 24 Administrative practice and procedure, Cider, Claims, Electronic funds transfers, Excise taxes, Exports, Food additives, Fruit juices, Hard Cider, Labeling, Liquors, Packaging and containers, Reporting and recordkeeping requirements, Research, Scientific equipment, Spices and flavorings, Surety bonds, Vinegar, Warehouses, Wine. 27 CFR Part 27 Alcohol and alcoholic beverages, Beer, Cosmetics, Customs duties and inspections, Electronic funds transfers, Excise taxes, Imports, Labeling, Liquors, Packaging and containers, Reporting and Recordkeeping requirements, Wine. Proposed Amendments to the Regulations For the reasons discussed in the preamble, TTB proposes to amend 27 CFR chapter I, parts 24 and 27, as follows: PART 24--WINE 0 1. The authority citation for part 24 continues to read as follows: Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306. Sec. 24.257 [Amended] 0 2. In Sec. 24.257: 0 a. Paragraph (a)(4) is amended by removing the date ``January 1, 2018'' each place it appears and adding in its place the date ``January 1, 2019''; and 0 b. The Office of Management and Budget control number reference at the end of the section is amended by removing the phrase ``1513-0115 and 1513-XXXX'' and adding in its place the phrase ``1513-0092 and 1513- 0138''. PART 27--IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER 0 3. The authority citation for part 27 is revised to read as follows: Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5054, 5061, 5121, 5122-5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5382, 5555, 6109, 6302, 7805. Sec. 27.59 [Amended] 0 4. In Sec. 27.59, the Office of Management and Budget control number reference at the end of the section is amended by removing the phrase ``number 1513-XXXX'' and adding in its place the phrase ``numbers 1513- 0092 and 1513-0138''. [[Page 57395]] Signed: October 30, 2017. John J. Manfreda, Administrator. Approved: November 30, 2017. Timothy E. Skud, Deputy Assistant Secretary (Tax, Trade and Tariff Policy). [FR Doc. 2017-26283 Filed 12-4-17; 8:45 am] BILLING CODE 4810-31-P
![57392 Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Proposed Rules
(a) Applicability model helicopter, except you are not required DEPARTMENT OF THE TREASURY
This AD applies to Model MBB–BK 117 C– to discard old parts.
2 helicopters, serial numbers up to and Alcohol and Tobacco Tax and Trade
(g) Credit for Previous Actions
including 9750, and Model MBB–BK 117 D– Bureau
2 helicopters, serial numbers up to and Actions accomplished before the effective
including 20110, with a hydraulic module date of this AD in accordance with the 27 CFR Parts 24 and 27
plate assembly part number B291M0003103 procedures specified in AD 2017–02–07,
with a single locking attachment point Amendment 39–18786 (82 FR 10267, [Docket No. TTB–2016–0014; Notice No.
installed, certificated in any category. February 10, 2017) or Airbus Helicopters 168A; Re: Notice No. 168, T.D. TTB–147,
and T.D. TTB 147A]
(b) Unsafe Condition ASB No. ASB MBB–BK117 C–2–29A–003 or
ASB No. ASB MBB–BK117 D–2–29A–001, RIN 1513–AC31
This AD defines the unsafe condition as
failure of a hydraulic module plate assembly both Revision 1 and both dated October 14,
attachment point (attachment point). This 2016, are considered acceptable for Implementation of Statutory
condition could result in loss of the compliance with the corresponding actions Amendments Requiring the
hydraulic module plate and subsequent loss specified in paragraph (f)(1) of this AD. Modification of the Definition of Hard
of control of the helicopter. Cider; Delayed Compliance Date for
(h) Alternative Methods of Compliance
the Hard Cider Tax Class Labeling
(c) Affected ADs (AMOCs)
Statement Requirement; Reopening of
This AD supersedes 2017–02–07, (1) The Manager, Safety Management Comment Period
Amendment 39–18786 (82 FR 10267, Section, FAA, may approve AMOCs for this
February 10, 2017). AD. Send your proposal to: Matt Fuller, AGENCY: Alcohol and Tobacco Tax and
(d) Comments Due Date Senior Aviation Safety Engineer, Safety Trade Bureau, Treasury.
Management Section, Rotorcraft Standards ACTION: Notice of proposed rulemaking
We must receive comments by February 5,
2018. Branch, FAA, 10101 Hillwood Pkwy., Fort and reopening of comment period.
Worth, TX 76177; telephone (817) 222–5110;
(e) Compliance email 9-ASW-FTW-AMOC-Requests@faa.gov. SUMMARY: On January 23, 2017, the
You are responsible for performing each (2) For operations conducted under a 14 Alcohol and Tobacco Tax and Trade
action required by this AD within the CFR part 119 operating certificate or under Bureau (TTB) published a temporary
specified compliance time unless it has 14 CFR part 91, subpart K, we suggest that rule, T.D. TTB–147, Implementation of
already been accomplished prior to that time. you notify your principal inspector, or Statutory Amendments Requiring the
(f) Required Actions lacking a principal inspector, the manager of Modification of the Definition of Hard
the local flight standards district office or Cider, that amended its regulations to
(1) Within 100 hours time-in-service (TIS):
(i) Visually inspect the split pins, certificate holding district office before implement changes made to the
castellated nuts, plugs, nuts, and hexagon operating any aircraft complying with this definition of ‘‘hard cider’’ in the Internal
bolts of each attachment point for a crack and AD through an AMOC. Revenue Code of 1986 by the Protecting
for proper installation by following the Americans from Tax Hikes Act (PATH
(i) Additional Information
Accomplishment Instructions, paragraphs Act) of 2015. The amended regulations
3.B.1.3.a. through 3.B.1.3.d., of Airbus (1) Airbus Helicopters ASB No. ASB MBB– included a requirement that the
Helicopters Alert Service Bulletin (ASB) No. BK117 C–2–29A–003 and ASB No. ASB statement ‘‘Tax class 5041(b)(6)’’ appear
ASB MBB–BK117 C–2–29A–003 (ASB MBB– MBB–BK117 D–2–29A–001, both Revision 1 on the container of any wine for which
BK117 C–2–29A–003) or Airbus Helicopters and both dated October 14, 2016, which are the hard cider tax rate is claimed if the
ASB No. ASB MBB–BK117 D–2–29A–001 not incorporated by reference, contain
(ASB MBB–BK117 D–2–29A–001), both wine is removed from wine premises or
additional information about the subject of customs custody on or after January 1,
Revision 2 and both dated February 1, 2017, this AD. For service information identified in
as applicable to your model helicopter. 2018. Concurrent with the temporary
this AD, contact Airbus Helicopters, 2701 N. rule, TTB published Notice of Proposed
Replace any part that has a crack before
further flight. If the split pins, castellated Forum Drive, Grand Prairie, TX 75052; Rulemaking No. 168 requesting
nuts, or hexagon bolts are not as depicted in telephone (972) 641–0000 or (800) 232–0323;
comments on the regulatory
Figure 2 of ASB MBB–BK117 C–2–29A–003 fax (972) 641–3775; or at http://
amendments made by T.D. TTB–147. In
or ASB MBB–BK117 D–2–29A–001, before www.airbushelicopters.com/techpub. You
response to a comment received from a
further flight, properly install them. may review a copy of the service information
cider industry trade association, TTB, in
(ii) Apply a torque of 9 to 10 Nm to the at the FAA, Office of the Regional Counsel,
left-hand and right-hand nuts of each a temporary rule published elsewhere in
Southwest Region, 10101 Hillwood Pkwy.,
attachment point. If a torque of 9 to 10 Nm this issue of the Federal Register, is
Room 6N–321, Fort Worth, TX 76177.
cannot be applied, replace the affected nut (2) The subject of this AD is addressed in
now delaying the compliance date for
before further flight. European Aviation Safety Agency (EASA) AD
the hard cider tax class labeling
(2) Within 300 hours TIS:
No. 2017–0047, dated March 13, 2017. You
requirement by one year, until January
(i) Replace each forward single locking 1, 2019. In this document, TTB is
attachment hardware with double locking may view the EASA AD on the Internet at
http://www.regulations.gov in the AD Docket. requesting comments on that delayed
attachment hardware by following the compliance date, and we are also re-
Accomplishment Instructions, paragraphs (j) Subject opening the comment period for Notice
3.B.3.3. through 3.B.3.6. on page 11 of ASB
MBB–BK117 C–2–29A–003 or ASB MBB– Joint Aircraft Service Component (JASC) No. 168 for an additional 60 days to
BK117 D–2–29A–001, as applicable to your Code: 2900, Hydraulic Power System. request comments on the regulatory
sradovich on DSK3GMQ082PROD with PROPOSALS
model helicopter, except you are not required amendments described in T.D. TTB–
Issued in Fort Worth, Texas, on November
to discard old parts. 147.
17, 2017.
(ii) Replace each aft single locking DATES: Comments on the delayed
attachment hardware with double locking Lance T. Gant,
attachment hardware by following the Director, Compliance & Airworthiness
compliance date referenced in this
Accomplishment Instructions, paragraphs Division, Aircraft Certification Service. document (Notice No. 168A) are due on
3.B.3.1. through 3.B.3.3. on page 13 of ASB or before February 5, 2018. The
[FR Doc. 2017–26039 Filed 12–4–17; 8:45 am]
MBB–BK117 C–2–29A–003 or ASB MBB– comment period for the proposed rule,
BILLING CODE 4910–13–P
BK117 D–2–29A–001, as applicable to your Notice No. 168, published on January
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![57394 Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Proposed Rules
comment form for this proposed rule Public Disclosure containers, Reporting and recordkeeping
(Notice No. 168A) or for Notice No. 168, TTB will post, and you may view, requirements, Research, Scientific
as appropriate, posted within Docket copies of the proposed rules, the related equipment, Spices and flavorings,
No. TTB–2016–0014 on temporary rules, and any online or Surety bonds, Vinegar, Warehouses,
‘‘Regulations.gov,’’ the Federal mailed comments received about them, Wine.
e-rulemaking portal, at https:// within Docket No. TTB–2016–0014 on 27 CFR Part 27
www.regulations.gov. A direct link to Regulations.gov, the Federal
that docket is available under Notice e-rulemaking portal. A direct link to that Alcohol and alcoholic beverages,
No. 168 and Notice No. 168A on the docket is available on the TTB Web site Beer, Cosmetics, Customs duties and
TTB Web site at https://www.ttb.gov/ at https://www.ttb.gov/wine/wine- inspections, Electronic funds transfers,
wine/wine-rulemaking.shtml. rulemaking.shtml under Notice No. 168 Excise taxes, Imports, Labeling, Liquors,
Supplemental files may be attached to or Notice No. 168A. You may also reach Packaging and containers, Reporting
comments submitted via the relevant docket through the and Recordkeeping requirements, Wine.
Regulations.gov. For complete
Regulations.gov search page at https:// Proposed Amendments to the
instructions on how to use
www.regulations.gov. For information Regulations
Regulations.gov, click on the site’s
on how to use Regulations.gov, click on
‘‘Help’’ tab. For the reasons discussed in the
• U.S. Mail: You may send comments the site’s ‘‘Help’’ tab.
All posted comments will display the preamble, TTB proposes to amend 27
via postal mail to the Director, CFR chapter I, parts 24 and 27, as
commenter’s name, organization (if
Regulations and Rulings Division, follows:
any), city, and State, and, in the case of
Alcohol and Tobacco Tax and Trade
mailed comments, all address
Bureau, 1310 G Street NW., Box 12, PART 24—WINE
information, including email addresses.
Washington, DC 20005.
• Hand Delivery/Courier: You may TTB may omit voluminous attachments
or material that it considers unsuitable ■ 1. The authority citation for part 24
hand-carry your comments or have them continues to read as follows:
hand-carried to the Alcohol and for posting.
You may view copies of the proposed Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001,
Tobacco Tax and Trade Bureau, 1310 G
rules, the related temporary rules, and 5008, 5041, 5042, 5044, 5061, 5062, 5121,
Street NW., Suite 400, Washington, DC 5122–5124, 5173, 5206, 5214, 5215, 5351,
any electronic or mailed comments TTB
20005. 5353, 5354, 5356, 5357, 5361, 5362, 5364–
Please submit your comments by the receives about them by appointment at
the TTB Information Resource Center, 5373, 5381–5388, 5391, 5392, 5511, 5551,
closing date shown above in this 5552, 5661, 5662, 5684, 6065, 6091, 6109,
proposed rule. Your comments must 1310 G Street NW., Washington, DC
6301, 6302, 6311, 6651, 6676, 7302, 7342,
reference Notice No. 168A or Notice No. 20005. You may also obtain copies for 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301,
168, as appropriate, and include your 20 cents per 8.5- × 11-inch page. Contact 9303, 9304, 9306.
name and mailing address. Your TTB’s information specialist at the
above address or by telephone at (202) § 24.257 [Amended]
comments also must be made in
English, be legible, and be written in 453–2270 to schedule an appointment ■ 2. In § 24.257:
language acceptable for public or to request copies of comments or ■ a. Paragraph (a)(4) is amended by
disclosure. TTB does not acknowledge other materials. removing the date ‘‘January 1, 2018’’
receipt of comments and considers all Regulatory Flexibility Act, Paperwork each place it appears and adding in its
comments as originals. Reduction Act, and Executive Order place the date ‘‘January 1, 2019’’; and
In your comment, please clearly state 12866 ■ b. The Office of Management and
if you are commenting for yourself or on Budget control number reference at the
Since the regulatory text proposed in
behalf of an association, business, or end of the section is amended by
this notice of proposed rulemaking is
other entity. If you are commenting on removing the phrase ‘‘1513–0115 and
identical to that contained in the
behalf of an entity, your comment must 1513–XXXX’’ and adding in its place
companion temporary rule published
include the entity’s name as well as the phrase ‘‘1513–0092 and 1513–
elsewhere in this issue of the Federal
your name and position title. In your 0138’’.
Register, the analyses contained in the
comment via Regulations.gov, please
preamble of the temporary rule
enter the entity’s name in the PART 27—IMPORTATION OF
concerning the Regulatory Flexibility
‘‘Organization’’ blank of the online DISTILLED SPIRITS, WINES, AND
Act, the Paperwork Reduction Act, and
comment form. If you comment via BEER
Executive Order 12866 also apply to this
postal mail or hand delivery/courier,
proposed rule. ■ 3. The authority citation for part 27 is
please submit your entity’s comment on
letterhead. Drafting Information revised to read as follows:
You may also write to the Authority: 5 U.S.C. 552(a), 19 U.S.C. 81c,
Kara Fontaine and Michael Hoover of
Administrator before the comment 1202; 26 U.S.C. 5001, 5007, 5008, 5010, 5041,
the Regulations and Rulings Division
closing date to ask for a public hearing. 5051, 5054, 5061, 5121, 5122–5124, 5201,
drafted this document with the
The Administrator reserves the right to 5205, 5207, 5232, 5273, 5301, 5313, 5382,
assistance of other Alcohol and Tobacco 5555, 6109, 6302, 7805.
determine whether to hold a public
Tax and Trade Bureau personnel.
sradovich on DSK3GMQ082PROD with PROPOSALS
hearing. § 27.59 [Amended]
List of Subjects
Confidentiality ■ 4. In § 27.59, the Office of
All submitted comments and 27 CFR Part 24 Management and Budget control
attachments are part of the public record Administrative practice and number reference at the end of the
and subject to disclosure. Do not procedure, Cider, Claims, Electronic section is amended by removing the
enclose any material in your comments funds transfers, Excise taxes, Exports, phrase ‘‘number 1513–XXXX’’ and
that you consider to be confidential or Food additives, Fruit juices, Hard Cider, adding in its place the phrase ‘‘numbers
inappropriate for public disclosure. Labeling, Liquors, Packaging and 1513–0092 and 1513–0138’’.
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![Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Proposed Rules 57395
Signed: October 30, 2017. All comment submissions must include Federal minimum wage, which is
John J. Manfreda, the agency name and Regulatory currently $7.25 per hour. See 29 U.S.C.
Administrator. Information Number (RIN 1235–AA21) 206(a)(1). Under section 3(m) of the
Approved: November 30, 2017. for this NPRM. Response to this NPRM FLSA, which defines the term ‘‘wage,’’
Timothy E. Skud, is voluntary. The Department requests an employer of tipped employees can
that no business proprietary satisfy its obligation to pay those
Deputy Assistant Secretary (Tax, Trade and
Tariff Policy). information, copyrighted information, employees the Federal minimum wage
or personally identifiable information be by paying a lower direct cash wage and
[FR Doc. 2017–26283 Filed 12–4–17; 8:45 am]
submitted in response to this NPRM. counting a limited amount of the tips
BILLING CODE 4810–31–P
Submit only one copy of your comment received by its employees as a partial
by only one method (e.g., persons credit to satisfy the difference between
submitting comments electronically are the direct cash wage paid and the
DEPARTMENT OF LABOR encouraged not to submit paper copies). Federal minimum wage (known as a
Please be advised that comments ‘‘tip credit’’), if it follows certain
Wage and Hour Division
received will become a matter of public statutory requirements. See 29 U.S.C.
record and will be posted without 203(m).
29 CFR Part 531 In 1966, Congress created a tip credit
change to http://www.regulations.gov,
RIN 1235–AA21 including any personal information provision within the definition of a
provided. All comments must be ‘‘wage’’ in section 3(m) of the statute
Tip Regulations Under the Fair Labor received by 11:59 p.m. on the date that permitted an employer to utilize
Standards Act (FLSA) indicated for consideration in this tips received by its employees to
NPRM; comments received after the subsidize up to 50 percent of its
AGENCY: Wage and Hour Division,
comment period closes will not be minimum wage obligations. See Public
Department of Labor.
considered. Commenters should Law 89–601, 101(a), 80 Stat. 830 (1966);
ACTION: Notice of proposed rulemaking; 76 FR 18,832, 18,838.1 In 1974,
request for comments. transmit comments early to ensure
timely receipt prior to the close of the Congress again amended section 3(m) by
SUMMARY: The Department of Labor comment period. Electronic submission providing that an employer could not
(Department) is proposing to rescind via http://www.regulations.gov enables utilize tips received by its employees
portions of its tip regulations issued prompt receipt of comments submitted toward its Federal minimum wage
pursuant to the Fair Labor Standards as DOL continues to experience delays obligation unless, among other things:
Act that impose restrictions on in the receipt of mail in our area. For (1) [its] employee has been informed by the
employers that pay a direct cash wage access to the docket to read background employer of the provisions of this subsection
of at least the full federal minimum documents or comments, go to the and (2) all tips received by such employee
have been retained by the employee, except
wage and do not seek to use a portion Federal eRulemaking Portal at http:// that this subsection shall not be construed to
of tips as a credit toward their minimum www.regulations.gov. prohibit the pooling of tips among employees
wage obligations. This Notice of FOR FURTHER INFORMATION CONTACT: who customarily and regularly receive tips.
Proposed Rulemaking (NPRM) seeks the Melissa Smith, Director of the Division Public Law 93–259, 13(e), 88 Stat. 55
views of the public on the Department’s of Regulations, Legislation, and (1974). Thus, section 3(m) permits an
proposed rescission of those portions of Interpretation, Wage and Hour Division, employer to take a partial credit against
the regulations. U.S. Department of Labor, Room S– its minimum wage obligations on
DATES: Comments must be received on 3502, 200 Constitution Avenue NW., account of tips received by its
or before January 4, 2018. Washington, DC 20210, telephone: (202) employees but only if, among other
ADDRESSES: To facilitate the receipt and 693–0406 (this is not a toll-free things, its tipped employees retain all of
processing of written comments on this number). Copies of this NPRM may be their tips. Section 3(m), however, does
NPRM, the Department encourages obtained in alternative formats (Large not preclude an employer that takes a
interested persons to submit their Print, Braille, Audio Tape or Disc), upon tip credit from implementing a tip pool
comments electronically. You may request, by calling (202) 693–0675 (this in which tips are shared only among
submit comments, identified by is not a toll-free number). TTY/TDD those employees who ‘‘customarily and
Regulatory Information Number (RIN) callers may dial toll-free 1 (877) 889– regularly receive tips.’’ Id.
1235–AA21, by either of the following 5627 to obtain information or request The Department first promulgated
methods: materials in alternative formats. regulations implementing the section
Electronic Comments: Follow the Questions of interpretation and/or 3(m) tip credit in 1967. See 32 FR
instructions for submitting comments enforcement of the agency’s regulations 13,575 (Sept. 28, 1967). In 2011, the
on the Federal eRulemaking Portal may be directed to the nearest WHD Department updated those regulations
http://www.regulations.gov. district office. Locate the nearest office to reflect its then-existing view that the
Mail: Address written submissions to by calling the WHD’s toll-free help line statutory conditions in section 3(m) of
Melissa Smith, Director of the Division at (866) 4US–WAGE ((866) 487–9243) the FLSA require that tipped employees
of Regulations, Legislation, and between 8 a.m. and 5 p.m. in your local retain all of their tips, except for those
Interpretation, Wage and Hour Division, time zone, or log onto WHD’s Web site tips distributed through a tip pool
U.S. Department of Labor, Room S– at http://www.dol.gov/whd/ limited to customarily and regularly
sradovich on DSK3GMQ082PROD with PROPOSALS
3502, 200 Constitution Avenue NW., america2.htm for a nationwide listing of tipped employees, regardless whether
Washington, DC 20210. WHD district and area offices. such employees work for an employer
Instructions: This NPRM is available SUPPLEMENTARY INFORMATION: that takes a tip credit. See, e.g., § 531.52.
through the Federal Register and the
http://www.regulations.gov Web site. I. Executive Summary 1 As discussed further below, Congress changed
You may also access this document via the amount of tips received by employees that an
The Fair Labor Standards Act of 1938 employer can credit against its minimum wage
the Wage and Hour Division’s (WHD) (FLSA) generally requires covered obligation in subsequent amendments to the FLSA.
Web site at http://www.dol.gov/whd/. employers to pay employees at least a See, infra, Sec. III.
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Document Created: 2017-12-04 23:45:34
Document Modified: 2017-12-04 23:45:34
| 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 and reopening of comment period. | |
| Dates | Comments on the delayed compliance date referenced in this document (Notice No. 168A) are due on or before February 5, 2018. The comment period for the proposed rule, Notice No. 168, published on January 23, 2017, at 82 FR 7753 is reopened for 60 days, and, therefore, comments on Notice No. 168 also are now due on or before February 5, 2018. | |
| Contact | Kara Fontaine, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005; phone (202) 453-1039, ext. 103. | |
| FR Citation | 82 FR 57392 | |
| RIN Number | 1513-AC31 | |
| CFR Citation | 27
CFR
24 27 CFR 27 | |
| CFR Associated | Administrative Practice and Procedure; Cider; Claims; Electronic Funds Transfers; Excise Taxes; Exports; Food Additives; Fruit Juices; Hard Cider; Labeling; Liquors; Packaging and Containers; Reporting and Recordkeeping Requirements; Research; Scientific Equipment; Spices and Flavorings; Surety Bonds; Vinegar; Warehouses; Wine; Alcohol and Alcoholic Beverages; Beer; Cosmetics; Customs Duties and Inspections; Imports and Reporting and Recordkeeping Requirements |
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