You are on page 1of 4

Federal Register / Vol. 71, No.

20 / Tuesday, January 31, 2006 / Rules and Regulations 5005

she satisfies the requirements of paragraph (3) Bona fide residents of Puerto Rico DEPARTMENT OF THE INTERIOR
(b)(1) of this section for each year. J continues or a section 931 possession (as defined
to reside in Possession C until September 6, Office of Surface Mining Reclamation
in § 1.931–1T(c)(1)) who take a position
2010, when she accepts new employment and Enforcement
and moves to State H. J’s principal place of for U.S. tax reporting purposes that they
business from January 1 through September qualify as bona fide residents of that
5, 2010 is in Possession C, and during that possession for a tax year subsequent to 30 CFR Part 915
period (which totals at least 183 days) J does a tax year for which they were required
not have a closer connection to the United [Docket No. IA–015–FOR]
to file income tax returns as bona fide
States or a foreign country than to Possession
C. For the remainder of 2010 and throughout residents of the United States Virgin Iowa Regulatory Program
years 2011 through 2013, D continues to live Islands or a section 935 possession (as
defined in § 1.935–1T(a)(3)(i)). AGENCY: Office of Surface Mining
and work in State H and is not a bona fide
resident of Possession C. J satisfies the tax Reclamation and Enforcement, Interior.
(i) Effective date. Except as provided
home and closer connection tests for 2010 ACTION: Final rule; approval of
with respect to Possession C under in this paragraph (i), this section applies amendment.
paragraphs (d)(2)(i), (e)(2), and (f)(2)(i) of this to taxable years ending after January 31,
section. Accordingly, assuming that J also 2006. Paragraph (h) of this section also SUMMARY: We, the Office of Surface
satisfies the presence test of paragraph (c) of applies to a taxpayer’s 3 taxable years Mining Reclamation and Enforcement
this section, J is a bona fide resident of immediately preceding the taxpayer’s (OSM), are approving an amendment to
Possession C for all of taxable year 2010. the Iowa regulatory program (Iowa
Example 9. Year of move from Puerto Rico.
first taxable year ending after October
R, a U.S. citizen who files returns on a 22, 2004. Taxpayers also may choose to program) under the Surface Mining
calendar year basis satisfies the requirements apply this section in its entirety to all Control and Reclamation Act of 1977
of paragraphs (b) through (e) of this section taxable years ending after October 22, (SMCRA or the Act). Iowa proposed to
for years 2006 and 2007. From January 2004 for which the statute of limitations amend its rules regarding its small
through April 2008, R continues to reside under section 6511 is open. operator assistance program. Iowa
and maintain his principal place of business intends to revise its program to be
in and closer connection to Puerto Rico. On § 1.937–1T [Removed] consistent with the corresponding
May 5, 2008, R moves and changes his
Federal regulations and SMCRA.
principal place of business (tax home) to ■ Par. 9. Section 1.937–1T is removed.
State N and later that year establishes a closer EFFECTIVE DATE: January 31, 2006.
connection to the United States than to PART 602—OMB CONTROL NUMBERS FOR FURTHER INFORMATION CONTACT:
Puerto Rico. R does not satisfy the presence UNDER THE PAPERWORK Andrew R. Gilmore, Chief, Alton Field
test of paragraph (c) for 2008 with respect to
Puerto Rico. Moreover, because R had a tax REDUCTION ACT Division. Telephone: (618) 463–6460. E-
home outside of Puerto Rico and establishes mail: IFOMAIL@osmre.gov.
a closer connection to the United States in ■ Par. 10. The authority citation for part SUPPLEMENTARY INFORMATION:
2008, R does not satisfy the requirements of 602 continues to read as follows: I. Background on the Iowa Program
paragraph (d)(1) or (e)(1) of this section for
Authority: 26 U.S.C. 7805. II. Submission of the Amendment
2008. However, because R was a bona fide
resident of Puerto Rico for at least two III. OSM’s Findings
■ Par. 11. In § 602.101, paragraph (b) is IV. Summary and Disposition of Comments
taxable years before his change of residence
to State N in 2008, he is a bona fide resident amended by removing the entry for V. OSM’s Decision
of Puerto Rico from January 1 through May ‘‘1.937–1T’’ and adding a new entry for VI. Procedural Determinations
4, 2008 under paragraphs (b)(5) and (f)(2)(ii) ‘‘1.937–1’’ in numerical order to the I. Background on the Iowa Program
of this section. See section 933(2) and table to read as follows:
§ 1.933–1(b) for rules on attribution of Section 503(a) of the Act permits a
income. § 602.101 OMB Control numbers. State to assume primacy for the
(h) Information reporting requirement. * * * * * regulation of surface coal mining and
The following individuals are required reclamation operations on non-Federal
(b) * * * and non-Indian lands within its borders
to file notice of their new tax status in
such time and manner as the by demonstrating that its State program
CFR part or section where Current OMB
Commissioner may prescribe by notice, identified and described control No. includes, among other things, ‘‘a State
form, instructions, or other publication law which provides for the regulation of
(see § 601.601(d)(2) of this chapter): surface coal mining and reclamation
(1) Individuals who take the position * * * * * operations in accordance with the
for U.S. tax reporting purposes that they 1.937–1 ................................. 1545–1930 requirements of this Act * * *; and
qualify as bona fide residents of a rules and regulations consistent with
possession for a tax year subsequent to * * * * * regulations issued by the Secretary
a tax year for which they were required pursuant to this Act.’’ See 30 U.S.C.
to file Federal income tax returns as 1253(a)(1) and (7). On the basis of these
Mark E. Matthews,
citizens or residents of the United States criteria, the Secretary of the Interior
Deputy Commissioner for Services and conditionally approved the Iowa
who did not so qualify.
Enforcement.
(2) Citizens and residents of the program effective April 10, 1981. You
United States who take the position for Approved: January 20, 2006. can find background information on the
U.S. tax reporting purposes that they do Eric Solomon, Iowa program, including the Secretary’s
not qualify as bona fide residents of a Acting Deputy Assistant Secretary of the findings, the disposition of comments,
possession for a tax year subsequent to and conditions of approval, in the
hsrobinson on PROD1PC70 with RULES

Treasury (Tax Policy).


a tax year for which they were required [FR Doc. 06–818 Filed 1–30–06; 8:45 am] January 21, 1981, Federal Register (46
to file income tax returns (with the BILLING CODE 4830–01–P
FR 5885). You can also find later actions
Internal Revenue Service, the tax concerning Iowa’s program and program
authorities of a possession, or both) as amendments at 30 CFR 915.10, 915.15,
individuals who did so qualify. and 915.16.

VerDate Aug<31>2005 15:24 Jan 30, 2006 Jkt 208001 PO 00000 Frm 00031 Fmt 4700 Sfmt 4700 E:\FR\FM\31JAR1.SGM 31JAR1
5006 Federal Register / Vol. 71, No. 20 / Tuesday, January 31, 2006 / Rules and Regulations

II. Submission of the Amendment 207.4(1)(d). IAC 27–40.41(207) adopts State Historic Preservation Officer
By letter dated August 19, 2005 30 CFR part 795, as in effect on July 1, (SHPO) and the Advisory Council on
(Administrative Record No. IA–450), the 2002, by reference. More specifically Historic Preservation (ACHP)
Iowa Department of Agriculture and Iowa proposed to add subrules IAC 27– Under 30 CFR 732.17(h)(4), we are
Land Stewardship, Division of Soil 40.41(3) and 40.41(4). These subrules required to request comments from the
Conservation (IDSC) sent us a copy of read as follows: SHPO and ACHP on amendments that
the coal mine rules that it had adopted Subrule IAC 27–40.41(3) may have an effect on historic
on March 30, 2005. Included in the Eligibility thresholds for annual properties. On September 2, 2005, we
adopted rules were changes to Iowa production in tons at 30 CFR 795.6(a)(2) shall requested comments on Iowa’s
Administrative Code (IAC) 27– not apply until the same threshold at Iowa amendment (Administrative Record No.
40.41(207) regarding Iowa’s small Code section 207.4(1)(d) has been amended IA–450.1), but neither responded to our
from 100,000 tons to 300,000 tons.
operator assistance program that we had request.
not previously approved. Iowa proposed Subrule IAC 27–40.41(4)
V. OSM’s Decision
the changes in response to a required Program services at 30 CFR 795.9(b)(3)
program amendment at 30 CFR through 795.9(b)(6) shall not apply until Iowa Based on the above findings, we
915.16(b) that we codified on June 1, Code section 207.4(1)(d) has been amended approve the amendment Iowa sent us on
2004 (69 FR 30821). to authorize these services. August 19, 2005.
We announced receipt of the As shown above, new subrules IAC We approve the rules proposed by
amendment in the October 18, 2005, 27–40.41(3) and 40.41(4) do not allow Iowa with the provision that they be
Federal Register (70 FR 60478). In the Iowa to implement its small operator fully promulgated in identical form to
same document, we opened the public assistance program until Iowa Code the rules submitted to and reviewed by
comment period and provided an section 207.4(1)(d) is revised to OSM and the public.
opportunity for a public hearing or authorize the new eligibility To implement this decision, we are
meeting on the adequacy of the requirements for small operator amending the Federal regulations at 30
amendment. We did not hold a public assistance. Currently, Iowa is not CFR part 915, which codify decisions
hearing or meeting because no one implementing a small operator concerning the Iowa program. We find
requested one. The public comment assistance program and does not have that good cause exists under 5 U.S.C.
period ended on November 17, 2005. any potential operators that may qualify 553(d)(3) to make this final rule
We did not receive any comments. for program assistance. Therefore, we effective immediately. Section 503(a) of
are approving subrules IAC 27–40.41(3) SMCRA requires that the State’s
III. OSM’s Findings and 40.41(4) as acceptable responses to program demonstrate that the State has
Following are the findings we made 30 CFR 915.16(b), and we are removing the capability of carrying out the
concerning the amendment under the required amendment. provisions of the Act and meeting its
SMCRA and the Federal regulations at purposes. Making this rule effective
IV. Summary and Disposition of immediately will expedite that process.
30 CFR 732.15 and 732.17. We are
Comments SMCRA requires consistency of State
approving the amendment as described
below. Public Comments and Federal standards.
IAC 27–40.41(207) Permanent We asked for public comments on the VI. Procedural Determinations
Regulatory Program—Small Operator amendment, but did not receive any.
Executive Order 12630—Takings
Assistance Program Federal Agency Comments This rule does not have takings
On June 1, 2004 (69 FR 30821), we Under 30 CFR 732.17(h)(11)(i) and implications. This determination is
codified a required program amendment section 503(b) of SMCRA, we requested based on the analysis performed for the
at 30 CFR 915.16(b). We required Iowa comments on the amendment from counterpart Federal regulation.
to revise Iowa Code section 207.4(1)(d) various Federal agencies with an actual
to include the revisions that were made Executive Order 12866—Regulatory
or potential interest in the Iowa program
to section 507(c)(1) of SMCRA on Planning and Review
(Administrative Record No. IA–450.1).
November 5, 1990, and October 24, We did not receive any comments. This rule is exempted from review by
1992, before implementing its rule at the Office of Management and Budget
IAC 27–40.41(207). The revisions to Environmental Protection Agency (EPA) (OMB) under Executive Order 12866.
SMCRA changed the eligibility Concurrence and Comments
requirements for small operator Under 30 CFR 732.17(h)(11)(ii), we Executive Order 12988—Civil Justice
assistance program participation by (1) are required to get a written concurrence Reform
increasing probable total annual from EPA for those provisions of the The Department of the Interior has
production of coal from all locations of program amendment that relate to air or conducted the reviews required by
a coal surface mining operation from water quality standards issued under section 3 of Executive Order 12988 and
100,000 tons to 300,000 tons and (2) the authority of the Clean Water Act (33 has determined that this rule meets the
increasing the types of technical U.S.C. 1251 et seq.) or the Clean Air Act applicable standards of subsections (a)
services that are eligible for funding. (42 U.S.C. 7401 et seq.). None of the and (b) of that section. However, these
The Federal regulations at 30 CFR revisions that Iowa proposed to make in standards are not applicable to the
795.6(a)(2) and 795.9(b)(3) through this amendment pertain to air or water actual language of State regulatory
795.9(b)(6) implement the revisions quality standards. Therefore, we did not programs and program amendments
made to section 507(c)(1) of SMCRA. In ask EPA to concur on the amendment. because each program is drafted and
hsrobinson on PROD1PC70 with RULES

response to our required amendment, Under 30 CFR 732.17(h)(11)(i), we promulgated by a specific State, not by
Iowa proposed to incorporate the requested comments on the amendment OSM. Under sections 503 and 505 of
requirements of 30 CFR 915.16(b) in its from EPA (Administrative Record No. SMCRA (30 U.S.C. 1253 and 1255) and
rule at IAC 27–40.41(207) instead of IA–450.1). EPA did not respond to our the Federal regulations at 30 CFR
updating its statute at Iowa Code section request. 730.11, 732.15, and 732.17(h)(10),

VerDate Aug<31>2005 15:24 Jan 30, 2006 Jkt 208001 PO 00000 Frm 00032 Fmt 4700 Sfmt 4700 E:\FR\FM\31JAR1.SGM 31JAR1
Federal Register / Vol. 71, No. 20 / Tuesday, January 31, 2006 / Rules and Regulations 5007

decisions on proposed State regulatory agencies to prepare a Statement of (b) Will not cause a major increase in
programs and program amendments Energy Effects for a rule that is (1) costs or prices for consumers,
submitted by the States must be based considered significant under Executive individual industries, Federal, State, or
solely on a determination of whether the Order 12866, and (2) likely to have a local government agencies, or
submittal is consistent with SMCRA and significant adverse effect on the supply, geographic regions; and (c) Does not
its implementing Federal regulations distribution, or use of energy. Because have significant adverse effects on
and whether the other requirements of this rule is exempt from review under competition, employment, investment,
30 CFR parts 730, 731, and 732 have Executive Order 12866 and is not productivity, innovation, or the ability
been met. expected to have a significant adverse of U.S.-based enterprises to compete
effect on the supply, distribution, or use with foreign-based enterprises. This
Executive Order 13132—Federalism
of energy, a Statement of Energy Effects determination is based upon the fact
This rule does not have Federalism is not required. that the State submittal, which is the
implications. SMCRA delineates the subject of this rule, is based upon
roles of the Federal and State National Environmental Policy Act
counterpart Federal regulations for
governments with regard to the This rule does not require an which an analysis was prepared and a
regulation of surface coal mining and environmental impact statement determination made that the Federal
reclamation operations. One of the because section 702(d) of SMCRA (30 regulation was not considered a major
purposes of SMCRA is to ‘‘establish a U.S.C. 1292(d)) provides that agency rule.
nationwide program to protect society decisions on proposed State regulatory
and the environment from the adverse program provisions do not constitute Unfunded Mandates
effects of surface coal mining major Federal actions within the
operations.’’ Section 503(a)(1) of meaning of section 102(2)(C) of the This rule will not impose an
SMCRA requires that State laws National Environmental Policy Act (42 unfunded mandate on State, local, or
regulating surface coal mining and U.S.C. 4332(2)(C)). tribal governments or the private sector
reclamation operations be ‘‘in of $100 million or more in any given
Paperwork Reduction Act year. This determination is based upon
accordance with’’ requirements of
SMCRA, and section 503(a)(7) requires This rule does not contain the fact that the State submittal, which
that State programs contain rules and information collection requirements that is the subject of this rule, is based upon
regulations ‘‘consistent with’’ require approval by OMB under the counterpart Federal regulations for
regulations issued by the Secretary Paperwork Reduction Act (44 U.S.C. which an analysis was prepared and a
pursuant to SMCRA. 3507 et seq.). determination made that the Federal
regulation did not impose an unfunded
Executive Order 13175—Consultation Regulatory Flexibility Act mandate.
and Coordination With Indian Tribal The Department of the Interior
Governments List of Subjects in 30 CFR Part 915
certifies that this rule will not have a
In accordance with Executive Order significant economic impact on a Intergovernmental relations, Surface
13175, we have evaluated the potential substantial number of small entities mining, Underground mining.
effects of this rule on Federally- under the Regulatory Flexibility Act (5
Dated: December 28, 2005.
recognized Indian tribes and have U.S.C. 601 et seq.). The State submittal,
Charles E. Sandberg,
determined that the rule does not have which is the subject of this rule, is based
upon counterpart Federal regulations for Regional Director, Mid-Continent Region.
substantial direct effects on one or more
Indian tribes, on the relationship which an economic analysis was ■ For the reasons set out in the
between the Federal Government and prepared and certification made that preamble, 30 CFR part 915 is amended
Indian tribes, or on the distribution of such regulations would not have a as set forth below:
power and responsibilities between the significant economic effect upon a
Federal Government and Indian tribes. substantial number of small entities. In PART 915—IOWA
This determination is based on the fact making the determination as to whether
that the Iowa program does not regulate this rule would have a significant ■ 1. The authority citation for part 915
coal exploration and surface coal economic impact, the Department relied continues to read as follows:
mining and reclamation operations on upon the data and assumptions for the Authority: 30 U.S.C. 1201 et seq.
Indian lands. Therefore, the Iowa counterpart Federal regulations.
program has no effect on Federally- ■ 2. Section 915.15 is amended in the
Small Business Regulatory Enforcement
recognized Indian tribes. table by adding a new entry in
Fairness Act
Executive Order 13211—Regulations chronological order by ‘‘Date of final
This rule is not a major rule under 5 publication’’ to read as follows:
That Significantly Affect the Supply, U.S.C. 804(2), the Small Business
Distribution, or Use of Energy Regulatory Enforcement Fairness Act. § 915.15 Approval of Iowa regulatory
On May 18, 2001, the President issued This rule: (a) Does not have an annual program amendments.
Executive Order 13211 which requires effect on the economy of $100 million; * * * * *
hsrobinson on PROD1PC70 with RULES

VerDate Aug<31>2005 15:24 Jan 30, 2006 Jkt 208001 PO 00000 Frm 00033 Fmt 4700 Sfmt 4700 E:\FR\FM\31JAR1.SGM 31JAR1
5008 Federal Register / Vol. 71, No. 20 / Tuesday, January 31, 2006 / Rules and Regulations

Original amendment submission date Date of final publication Citation/description

* * * * * * *
August 19, 2005 ......................................................... January 31, 2006 ....................................................... IAC 27C40.41(3) and 40.41(4).

■ 3. Amend § 915.16 as follows: Monday through Friday, except Federal a.m. on the third or fourth Saturday in
■ a. Revise the section heading to read holidays. September of every year.
as set forth below; and FOR FURTHER INFORMATION CONTACT: Gary Cape Fear River
■ b. Remove and reserve the text, in its Heyer, Bridge Management Specialist,
entirety, of the section. Fifth Coast Guard District, at (757) 398– The Cape Fear Memorial Bridge mile
6629. 26.8, in Wilmington, has a vertical
§ 915.16 Required program amendments. clearance of 65 feet at mean high water
[Reserved] SUPPLEMENTARY INFORMATION:
and 68 feet at mean low water in the
[FR Doc. 06–881 Filed 1–30–05; 8:45 am] Regulatory History closed position to vessels. The existing
BILLING CODE 4310–05–P On October 3, 2005, we published a regulation is listed at 33 CFR 117.5,
notice of proposed rulemaking (NPRM) which requires the bridge to open on
entitled ‘‘Drawbridge Operation signal.
Regulations; Atlantic Intracostal Both races, the Tri-Span run and the
DEPARTMENT OF HOMELAND Battlefield Half Marathon, cross the
SECURITY Waterway (AICW), Cape Fear River, and
Northeast Cape Fear River, NC’’ in the Cape Fear River Memorial Bridge in
Federal Register (70 FR 57524). We Wilmington. The Tri-Span run is held
Coast Guard
received no comments on the proposed on the second Saturday of July. To
rule. No public meeting was requested, facilitate the race, the bridge will be
33 CFR Part 117
and none was held. maintained in the closed-to-navigation
[CGD05–05–102] position from 8 a.m. to 10 a.m. on the
Background and Purpose second Saturday of July of every year.
RIN 1625–AA09 On behalf of the Young Men’s The Battleship Half Marathon is held
Christian Association (YMCA), NCDOT on the second Sunday of November. To
Drawbridge Operation Regulations; requested changes to the operating facilitate the marathon, the bridge will
Atlantic Intracoastal Waterway (AICW), drawbridge regulations to accommodate be maintained in the closed-to-
Cape Fear River, and Northeast Cape the Tri-Span Run, Battleship Half navigation position from 7 a.m. to 11
Fear River, NC Marathon, and Triathlon Run. The races a.m. on the second Sunday of November
AGENCY: Coast Guard, DHS. are annual events sponsored by the of every year.
ACTION: Final rule. YMCA, attracting spectators and
Northeast Cape Fear River
participants from the surrounding cities
SUMMARY: The Coast Guard is changing and states. The Isabel S. Holmes Bridge, U.S. 17,
the drawbridge operation regulations of In accordance with 33 CFR 117.37(a) SR 133 at mile 1.0, in Wilmington has
three North Carolina Department of for reasons of public safety or for public a vertical clearance of 26 feet at mean
Transportation (NCDOT) bridges: The functions, the District Commander may high water and 30 feet at mean low
S.R. 74 Bridge, across the AICW mile authorize the opening and closing of a water in the closed position to vessels.
283.1 at Wrightsville Beach; the Cape drawbridge for a specified period of The existing regulation is listed at 33
Fear River Memorial Bridge, mile 26.8, time. CFR 117.829.
at Wilmington; and the Isabel S. Holmes NCDOT, who owns and operates the Both races, the Tri-Span run and the
(US 117) Bridge, at mile 1.0, across S.R. 74 Bridge across the AICW mile Battlefield Half Marathon, cross the
Northeast Cape Fear River at 283.1 at Wrightsville Beach; the Cape Isabel S. Holmes Memorial Bridge in
Wilmington, North Carolina. This rule Fear River Memorial Bridge mile 26.8 Wilmington. The Tri-Span run is held
will allow the bridges to remain in the across the Cape Fear River, at on the second Saturday of July. To
closed position at particular dates and Wilmington, North Carolina; and the facilitate the race, the bridge will be
times to accommodate road races, Isabel S. Holmes Bridge mile 1.0 (U.S. maintained in the closed-to-navigation
marathons and triathlons. Vessels that 117, across Northeast Cape Fear River at position from 8 a.m. to 10 a.m. on the
can pass under the bridges without a Wilmington, North Carolina), requested second Saturday of July of every year.
the following drawbridge changes: The Battleship Half Marathon is held
bridge opening may do so at all times.
on the second Sunday of November of
DATES: This rule is effective March 17, Atlantic Intracoastal Waterway every year. To facilitate the marathon,
2006. The S.R. 74 Bridge, at AICW mile the bridge will be maintained in the
ADDRESSES: The Fifth Coast Guard 283.1 at Wrightsville Beach, has a closed-to-navigation position from 7
District maintains the docket for this vertical clearance of 20 feet at mean a.m. to 11 a.m. on the second Sunday
rulemaking. Comments and material high water and 24 feet at mean low of November of every year.
received from the public, as well as water in the closed position to vessels. The Coast Guard believes that the
documents indicated in this preamble as The existing operating regulations are proposed changes are reasonable due to
being available in docket, are part of set out in 33 CFR 117.821(a)(5). the short duration that the drawbridges
docket CGD05–05–102 and are available A Triathlon race is held on the third will be maintained in the closed
hsrobinson on PROD1PC70 with RULES

for inspection or copying at the Saturday in September of every year position to vessels, because these events
Commander (obr), Fifth Coast Guard with the fourth Saturday used as the have been observed in past years with
District, Federal Building, 1st Floor, 431 alternate day. To facilitate the race, the little or no impact to marine or
Crawford Street, Portsmouth, Virginia bridge will be maintained in the closed- vehicular traffic. It is also a necessary
23703–5004, between 8 a.m. and 4 p.m., to-navigation position from 7 a.m. to 11 measure to facilitate public safety that

VerDate Aug<31>2005 15:24 Jan 30, 2006 Jkt 208001 PO 00000 Frm 00034 Fmt 4700 Sfmt 4700 E:\FR\FM\31JAR1.SGM 31JAR1

You might also like