9239 Federal Register / Vol. 84, No. 50 / Thursday, March 14, 2019 / Rules and Regulations 
§ § 49.4263–1 through 49.4263–4 
[Removed and Reserved] 
■Par. 228. Sections 49.4263–1 through 
49.4263–4 are removed and reserved. 
§ 49.4263–6 [Removed] 
■Par. 229. Section 49.4263–6 is 
removed. 
PART 54—PENSION EXCISE TAXES 
■Par. 230. The authority citation for 
part 54 continues to read in part as 
follows: 
Authority: 26 U.S.C. 7805 * * * 
§ 54.4972–1 [Removed] 
■Par. 231. Section 54.4972–1 is 
removed. 
§ 54.4981A–1T [Removed] 
■Par. 232. Section 54.4981A–1T is 
removed. 
PART 55—EXCISE TAX ON REAL 
ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES 
■Par. 233. The authority citation for 
part 55 is amended by removing the entry for § 55.4981–1 to read in part as follows: 
Authority: 26 U.S.C. 6001, 6011, 6071, 
6091, and 7805 * * * 
§ 55.4981–1 [Removed and Reserved] 
■Par. 234. Section 55.4981–1 is 
removed and reserved. 
§ 55.4981–2 [Amended] 
■Par. 235. Section 55.4981–2 is 
amended by removing the third 
sentence. 
PART 148—CERTAIN EXCISE TAX 
MATTERS UNDER THE EXCISE TAX TECHNICAL CHANGES ACT OF 1958 
■Par. 236. Under the authority of 26 
U.S.C. 7805, part 148 is removed. 
PART 301—PROCEDURE AND 
ADMINISTRATION 
■Par. 237. The authority citation for 
part 301 is amended by removing the entries for §§ 301.6241–1T and 301.6245–1T to read in part as follows: 
Authority: 26 U.S.C. 7805 * * * 
§ 301.6035–1 [Removed] 
■Par. 238. Section 301.6035–1 is 
removed. 
§ 301.6048–1 [Removed] 
■Par. 239. Section 301.6048–1 is 
removed. 
§ 301.6096–2 [Removed] 
■Par. 240. Section 301.6096–2 is 
removed. § 301.6241–1T [Removed] 
■Par. 241 Section 301.6241–1T is 
removed. 
§ 301.6245–1T [Removed] 
■Par. 242. Section 301.6245–1T is 
removed. 
§ § 301.6501(o)–1 through 301.6501(o)–3 
[Removed] 
■Par. 243. Sections 301.6501(o)–1 
through 301.6501(o)–3 are removed. 
§ 301.6511(d)–7 [Removed] 
■Par. 244. Section 301.6511(d)–7 is 
removed. 
§ 301.6511(g)–1 [Removed] 
■Par. 245. Section 301.6511(g)–1 is 
removed. 
§ 301.6723–1A [Removed] 
■Par. 246. Section 301.6723–1A is 
removed. 
PART 404—TEMPORARY 
REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 
■Par. 247. The authority citation for 
part 404 continues to read as follows: 
Authority: Sec. 7805, Internal Revenue 
Code of 1954 (68A Stat. 917; 26 U.S.C. 7805). 
§ 404.6048–1 [Removed and Reserved] 
■Par. 248 Section 404.6048–1 is 
removed and reserved. PART 601—STATEMENT OF 
PROCEDURAL RULES 
■Par. 249. The authority citation for 
part 601 continues to read in part as follows: 
Authority: 5 U.S.C. 301 and 552 * * * 
§ 601.201 [Amended] 
■Par. 250. Section 601.201 is amended 
by removing ‘‘§ 1.401–4(c) of the Income Tax Regulations’’ and adding ‘‘§ 1.401(a)(4)–5 of this chapter’’ in its place in paragraph (q)(2)(ii). 
PART 602—OMB CONTROL NUMBERS 
UNDER THE PAPERWORK REDUCTION ACT 
■Par. 251. The authority citation for 
part 602 continues to read as follows: 
Authority: 26 U.S.C. 7805. 
§ 602.101 [Amended] 
■Par. 252. Section 602.101 is amended 
by removing the entries for §§ 1.23–5, 1.42–2, 1.46–11, 1.56–1, 1.56A–1 through 1.56A–5, 1.58–9(c)(5)(iii)(B), 1.58–9(e)(3), 1.61–2T, 1.103–15AT, 1.103–18, 1.103(n)–2T, 1.103(n)–4T, 1.132–1T, 1.132–2T, 1.132–5T, 1.168(f)(8)–1T, 1.177–1, 1.341–7, 1.401– 12(n), 1.404(a)–4, 1.412(b)–5, 1.453–10, 1.453A–2, 1.475(b)–4, 1.551–4, 1.552–3 through 1.552–5, 1.556–2, 1.586–2, 1.593–1, 1.593–6, 1.593–6A, 1.593–7, 1.595–1, 1.821–1, 1.821–3, 1.821–4, 1.823–2, 1.823–5, 1.823–6, 1.825–1, 1.831–4, 1.921–3T, 1.923–1T, 1.924(a)– 1T, 1.925(a)–1T, 1.925(b)–1T, 1.926(a)– 1T, 1.927(b)–1T, 1.927(d)–1, 1.927(e)– 1T, 1.927(e)–2T, 1.927(f)–1, 1.962–4, 1.1034–1, 1.1247–1, 1.1247–2, 1.1247–4, 1.1247–5, 1.1492–1, 1.1494–1, 1.6035–1, 1.6035–3, 1.6049–7T, 1.6050H–1T, 1.6654–4, 5c.168(f)(8)–1, 5c.168(f)(8)–2, 5c.168(f)(8)–6, 5c.168(f)(8)–8, 5f.103–3, 16.3–1, 31.3121(k)–4, 48.4041–18, 48.4091–3, 54.4972–1, 54.4981A–1T, 301.6035–1, 301.6241–1T, 301.6501(o)– 2, 301.6723–1A(d), and 404.6048–1. 
Kirsten Wielobob, 
Deputy Commissioner for Services and 
Enforcement. 
Approved: November 27, 2018. 
David J. Kautter, 
Assistant Secretary of the Treasury (Tax 
Policy). 
[FR Doc. 2019–03474 Filed 3–11–19; 4:15 pm] 
BILLING CODE 4830–01–P 
DEPARTMENT OF JUSTICE 
Bureau of Alcohol, Tobacco, Firearms, 
and Explosives 
27 CFR Parts 447, 478, and 479 
[Docket No. 2018R–22F; AG Order No. 
4406–2019] 
RIN 1140–AA52 
Bump-Stock-Type Devices 
AGENCY : Bureau of Alcohol, Tobacco, 
Firearms, and Explosives; Department of 
Justice. 
ACTION : Final rule; ratification. 
SUMMARY : The Attorney General is 
ratifying a final rule, published in the Federal Register on December 26, 2018, that amended the definition of ‘‘machinegun’’ (or ‘‘machine gun’’) in Department of Justice regulations. The ratification is issued as a prudential matter in light of pending litigation. 
DATES : March 14, 2019. 
FOR FURTHER INFORMATION CONTACT : 
Vivian Chu, Office of Regulatory Affairs, Enforcement Programs and Services, Bureau of Alcohol, Tobacco, Firearms, and Explosives, U.S. Department of Justice, 99 New York Ave. NE, Washington, DC 20226; telephone: (202) 648–7070. 
SUPPLEMENTARY INFORMATION : On 
December 26, 2018, the Department of Justice published a final rule in the 
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Federal Register that amended the 
definition of ‘‘machinegun’’ (or ‘‘machine gun’’) contained in 27 CFR 447.11, 478.11, and 479.11. See 83 FR 
66514. That final rule, which was adopted after the publication of a notice of proposed rulemaking in the Federal Register and a period of public 
comment, was signed by Acting Attorney General Matthew G. Whitaker on December 18, 2018. 
That final rule has become the subject 
of litigation in which parties have argued that Mr. Whitaker was not validly serving as the Acting Attorney General, as either a statutory or constitutional matter. 
On February 14, 2019, I was sworn in 
as Attorney General following confirmation by the Senate and appointment by the President. Although I believe that the challenges to Mr. Whitaker’s designation lack merit, I elected, out of an abundance of caution, to independently reevaluate the above- mentioned rule and the underlying rulemaking record. 
Having now familiarized myself with 
the rulemaking record that was before the Acting Attorney General and having reevaluated those materials without any deference to his earlier decision, I have personally come to the conclusion that it is appropriate to ratify and affirm the final rule as it was published at 83 FR 66514, and I hereby do so. 
Dated: March 11, 2019. 
William P. Barr, 
Attorney General. 
[FR Doc. 2019–04799 Filed 3–12–19; 11:15 am] 
BILLING CODE 4410–FY–P 
ENVIRONMENTAL PROTECTION 
AGENCY 
40 CFR Part 52 
[EPA–R04–OAR–2009–0226; FRL–9990–74– 
Region 4] 
Air Plan Approval; GA: Emission 
Reduction Credits 
AGENCY : Environmental Protection 
Agency (EPA). 
ACTION : Final rule. 
SUMMARY : The Environmental Protection 
Agency (EPA) is taking final action to approve changes to the Georgia State Implementation Plan (SIP) to revise the emission reduction credits (ERC) regulation. EPA is approving portions of the SIP revision submitted by the State of Georgia, through the Georgia Department of Natural Resources’ Environmental Protection Division (GA EPD) on September 15, 2008. The revision expands the eligibility for 
sources in Barrow County that can participate in the ERC Program, adds a provision for reevaluation of the Certificates of ERC, changes the administrative fees, and eliminates an exemption for certain types of ERCs. This action is being taken pursuant to the Clean Air Act (CAA or Act). 
DATES : This rule is effective April 15, 
2019. 
ADDRESSES : EPA has established a 
docket for this action under Docket Identification No. EPA–R04–OAR– 2009–0226. All documents in the docket are listed on the www.regulations.gov website. Although listed in the index, some information may not be publicly available, i.e., Confidential Business 
Information or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the internet and will be publicly available only in hard copy form. Publicly available docket materials are available either electronically through www.regulations.gov or in hard copy at 
the Air Regulatory Management Section, Air Planning and Implementation Branch, Air, Pesticides and Toxics 
Management Division, U.S. Environmental Protection Agency, Region 4, 61 Forsyth Street SW, Atlanta, Georgia 30303–8960. EPA requests that if at all possible, you contact the person listed in the 
FOR FURTHER INFORMATION  
CONTACT section to schedule your 
inspection. The Regional Office’s official hours of business are Monday through Friday 8:30 a.m. to 4:30 p.m., excluding Federal holidays. 
FOR FURTHER INFORMATION CONTACT : 
Madolyn Sanchez, Air Regulatory Management Section, Air Planning and Implementation Branch, Air, Pesticides and Toxics Management Division, U.S. Environmental Protection Agency, Region 4, 61 Forsyth Street SW, Atlanta, Georgia 30303–8960. Ms. Sanchez can be reached via telephone at (404) 562– 9644 or via electronic mail at sanchez.madolyn@epa.gov. 
SUPPLEMENTARY INFORMATION : 
I. Background 
On September 15, 2008, GA EPD 
submitted a SIP revision to EPA for approval that involves changes to Georgia’s emissions reduction credits rule and the administrative fees found in Georgia Rule 391–3–1–.03(13). Rule 391–3–1–.03(13) provides for the creation, banking, transfer, and use of nitrogen oxides (NO
X) and volatile 
organic compounds (VOC) ERCs in Federally designated ozone nonattainment areas in Georgia and administrative fees associated with the ERC Program. 
GA EPD oversees the ERC Program, 
which was created in 1999 and approved into Georgia’s SIP on July 10, 2001. See 66 FR 35906. The ERC 
Program facilitates construction permitting for major emission sources that are subject to nonattainment new source review (NNSR) permitting in Georgia ozone nonattainment areas. Emissions point sources within the 25- county area surrounding Atlanta that require Best Available Control Technology and offset permitting are also eligible for the ERC Program. 
The ERC Program allows eligible 
sources that voluntarily reduce emissions in the affected counties to certify and ‘‘bank’’ these reductions as ERCs for future use by themselves or others. The banked ERCs hold their value for ten years, at which point they begin devaluing ten percent per year until they have reached 50 percent of their original value. The ERC Program is intended to help the Atlanta area achieve compliance with federal standards for ground-level ozone. The ERC does not allow for any increase in emissions of NO
Xor VOC in the area to 
which it is applicable. In this action, EPA is approving the portion of Georgia’s submission that makes changes to the applicability, discounting and revocation, and administrative fees sections of Rule 391–3–1–.03(13)— ‘‘Emission Reduction Credits.’’ 
II. Analysis of State’s Submittals 
The September 15, 2008, SIP revision 
involves changes to Georgia’s Rule 391– 
3–1–.03—‘‘Permits’’ paragraph (13)(a), which modifies eligibility to participate in the ERC Program for stationary sources in Barrow County by removing Barrow County from the list of counties with sources eligible to create and bank NO
Xand VOC ERCs only for electric 
generating units that have the potential to emit NO
Xand VOC emissions in 
amounts greater than 100 tons per year (tpy), and adding Barrow County to the list of counties with sources eligible to create and bank NO
Xand VOC ERCs for 
any stationary source that has the potential to emit NO
Xand VOC 
emissions in amounts greater than 100 tpy. This change expands the universe of stationary sources in Barrow County that may voluntarily reduce NO
Xand 
VOC emissions and then credit those reductions at an equal or reduced rate against future emissions of those pollutants—thus incentivizing overall emissions reductions. Accordingly, EPA is approving this change as SIP strengthening. 
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