13250 Federal Register / Vol. 86, No. 43 / Monday, March 8, 2021 / Proposed Rules 

the airport from six and a half miles to 

four miles. The 6.5-mile radius is no 

longer needed to contain IFR aircraft 

performing a circling maneuver near the 

airport. It also proposes to add an 

airspace area southeast of the airport to 

contain IFR aircraft performing a 

procedure turn maneuver for the VOR 

RWY 32 approach. Additionally, an 

airspace area north of the airport should 

be added to properly contain IFR 

departures to 1,200 feet above the 

surface. 

This action also proposes to update 

the airport’s geographical coordinates to 

match the FAA database. The 

coordinates should read lat. 35°44′44′′ 

N, long. 119°14′11′′ W. 

Class E5 airspace designations are 

published in paragraph 6005 of FAA 

Order 7400.11E, dated July 21, 2020, 

and effective September 15, 2020, which 

is incorporated by reference in 14 CFR 

71.1. The Class E airspace designations 

listed in this document will be 

published subsequently in the Order. 

FAA Order 7400.11, Airspace 

Designations and Reporting Points, is 

published yearly and effective on 

September 15. 

Regulatory Notices and Analyses 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current, is non-controversial, and 

unlikely to result in adverse or negative 

comments. It, therefore: (1) Is not a 

‘‘significant regulatory action’’ under 

Executive Order 12866; (2) is not a 

‘‘significant rule’’ under DOT 

Regulatory Policies and Procedures (44 

FR 11034; February 26, 1979); and (3) 

does not warrant preparation of a 

regulatory evaluation as the anticipated 

impact is so minimal. Since this is a 

routine matter that will only affect air 

traffic procedures and air navigation, it 

is certified that this rule, when 

promulgated, would not have a 

significant economic impact on a 

substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

Environmental Review 

This proposal will be subject to an 

environmental analysis in accordance 

with FAA Order 1050.1F, 

‘‘Environmental Impacts: Policies and 

Procedures’’ prior to any FAA final 

regulatory action. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

The Proposed Amendment 

Accordingly, pursuant to the 

authority delegated to me, the Federal 

Aviation Administration proposes to 

amend 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for 14 CFR 

part 71 continues to read as follows: 

Authority: 49 U.S.C. 106(f), 106(g), 40103, 

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of FAA Order 7400.11E, 

Airspace Designations and Reporting 

Points, dated July 21, 2020, and 

effective September 15, 2020, is 

amended as follows: 

Paragraph 6005 Class E Airspace Areas 

Extending Upward From 700 Feet or More 

Above the Surface of the Earth. 

* * * * * 

AWP CA E5 Delano, CA [Amended] 

Delano Municipal Airport, CA 

(Lat. 35°44′44′′ N, long. 119°14′11′′ W) 

That airspace extending upward from 700 

feet above the surface within a 4-mile radius 

of the airport, and within 4 miles east and 8 

miles west of the 157° bearing from the 

airport, beginning 4 miles southeast of the 

airport and extending to 22 miles southeast 

of the airport, and within 1.8 miles each side 

of the 342° bearing from the airport, 

extending from the 4-mile radius to 6.5 miles 

north of the airport. 

Issued in Seattle, Washington, on February 

22, 2021. 

B.G. Chew, 

Acting Group Manager, Operations Support 

Group, Western Service Center. 

[FR Doc. 2021–04013 Filed 3–5–21; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–101657–20] 

RIN 1545–BP70 

Guidance Related to the Foreign Tax 

Credit; Clarification of Foreign-Derived 

Intangible Income; Hearing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Proposed rule; notice of hearing. 

SUMMARY: This document provides a 

notice of public hearing on proposed 

regulations relating to the foreign tax 

credit and relating to foreign-derived 

intangible income, including guidance 

on the disallowance of a credit or 

deduction for foreign income taxes with 

respect to dividends eligible for a 

dividends-received deduction; the 

allocation and apportionment of interest 

expense, foreign income tax expense, 

and certain deductions of life insurance 

companies; the definition of a foreign 

income tax and a tax in lieu of an 

income tax; transition rules relating to 

the impact on loss accounts of net 

operating loss carrybacks allowed by 

reason of the Coronavirus Aid, Relief, 

and Economic Security Act; the 

definition of foreign branch category 

and financial services income; the time 

at which foreign taxes accrue and can be 

claimed as a credit; and clarification on 

the rules relating to foreign-derived 

intangible income. 

DATES: The public hearing is being held 

on Wednesday, April 7, 2021, at 10:00 

a.m. The IRS must receive speakers’ 

outlines of the topics to be discussed at 

the public hearing by Thursday, March 

18, 2021. If no outlines are received by 

March 18, 2021, the public hearing will 

be cancelled. 

ADDRESSES: The public hearing is being 

held by teleconference. Individuals who 

want to testify (by telephone) at the 

public hearing must send an email to 

publichearings@irs.gov to receive the 

telephone number and access code for 

the hearing. The subject line of the 

email must contain the regulation 

number (REG–101657–20) and the word 

TESTIFY. For example, the subject line 

may say: Request to TESTIFY at Hearing 

for REG–101657–20. The email must 

include the name(s) of the speaker(s) 

and title(s). Send outline submissions 

electronically via the Federal 

eRulemaking Portal at 

www.regulations.gov (IRS REG–101657– 

20). The outlines must be received by 

March 18, 2021 at www.regulations.gov, 

no outlines are being accepted by email. 

FOR FURTHER INFORMATION CONTACT: 

Concerning these proposed regulations, 

Tianlin (Laura) Shi at (202) 317–6987; 

concerning the hearing, and the access 

code to attend the hearing by 

teleconferencing, Regina Johnson at 

(202) 317–5177 (not toll-free numbers) 

or publichearings@irs.gov. If emailing 

please put Attend, Testify, or Agenda 

Request and (REG–101657–20) in the 

email subject line. 

SUPPLEMENTARY INFORMATION: The 

subject of the public hearing is the 

notice of proposed rulemaking REG– 

101657–20 that was published in the 

Federal Register on Thursday, 

November 12, 2020, 85 FR 72078. 


jbell on DSKJLSW7X2PROD with PROPOSALS
Federal Register / Vol. 86, No. 43 / Monday, March 8, 2021 / Proposed Rules 13251 

The rules of 26 CFR 601.601(a)(3) 

apply to the hearing. Persons who wish 

to present oral comments telephonically 

at the hearing that previously submitted 

written comments by February 10, 2021, 

must submit an outline on the topics to 

be addressed and the amount of time to 

be devoted to each topic by March 18, 

2021. 

A period of 10 minutes is allotted to 

each person for presenting oral 

comments. After the deadline for 

receiving outlines has passed, the IRS 

will prepare an agenda containing the 

schedule of speakers. Copies of the 

agenda will be made available (two days 

before the hearing) by emailing your 

request to publichearings@irs.gov. 

Please put ‘‘REG–101657–20 Agenda 

Request’’ in the subject line of the email. 

Individuals who want to attend (by 

telephone) the public hearing must also 

send an email to publichearings@irs.gov 

to receive the telephone number and 

access code for the hearing. The subject 

line of the email must contain the 

regulation number (REG–101657–20) 

and the word ‘‘ATTEND’’. For example, 

the subject line may say: Request to 

ATTEND Hearing for REG–101657–20. 

The email requesting to attend the 

public hearing must be received by 5:00 

p.m. two (2) business days before the 

date that the hearing is scheduled. 

The telephonic hearing will be made 

accessible to people with disabilities. To 

request special assistance during the 

telephonic hearing please contact the 

Publications and Regulations Branch of 

the Office of Associate Chief Counsel 

(Procedure and Administration) by 

sending an email to publichearings@

irs.gov (preferred) or by telephone at 

(202) 317–5177 (not a toll-free number) 

at least three (3) days prior to the date 

that the telephonic hearing is 

scheduled. 

Any questions regarding speaking at 

or attending a public hearing may also 

be emailed to publichearings@irs.gov. 

Crystal Pemberton, 

Senior Federal Register Liaison, Publications 

and Regulations Branch, Legal Processing 

Division, Associate Chief Counsel (Procedure 

and Administration). 

[FR Doc. 2021–04291 Filed 3–5–21; 8:45 am] 

BILLING CODE 4830–01–P 

OCCUPATIONAL SAFETY AND 

HEALTH REVIEW COMMISSION 

29 CFR Part 2204 

Rules Implementing the Equal Access 

to Justice Act 

AGENCY: Occupational Safety and Health 

Review Commission. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This document proposes to 

amend the Commission’s procedural 

rules implementing the Equal Access to 

Justice Act to closely conform with new 

model rules from the Administrative 

Conference of the United States. 

DATES: Comments must be received by 

April 7, 2021. 

ADDRESSES: You may submit comments 

by any of the following methods: 

• Email: ctellinghuisen@oshrc.gov. 

Include ‘‘Notice of proposed 

rulemaking, 29 CFR part 2204’’ in the 

subject line of the message. 

• Fax: 202–606–5417. 

• Mail or Hand Delivery/Courier: One 

Lafayette Centre, 1120 20th Street NW, 

Ninth Floor, Washington, DC 20036– 

3457. 

All submissions must include your 

name, return address, and email 

address, if applicable. Please clearly 

label submissions as ‘‘Notice of 

proposed rulemaking, 29 CFR part 

2204.’’ 

FOR FURTHER INFORMATION CONTACT: 

Carter Tellinghuisen, Attorney-Advisor, 

Office of the General Counsel, by 

telephone at (202) 606–5410 ext. 211, by 

email at ctellinghuisen@oshrc.gov, or by 

mail at 1120 20th Street NW, Ninth 

Floor, Washington, DC 20036–3457. 

SUPPLEMENTARY INFORMATION: 

I. Revisions to Part 2204 

The Occupational Safety and Health 

Review Commission (‘‘Commission’’) 

has established rules of procedure 

implementing the Equal Access to 

Justice Act (‘‘EAJA’’), 5 U.S.C. 504. 

EAJA directs Federal agencies to consult 

with the Administrative Conference of 

the United States (‘‘ACUS’’) to develop 

procedural rules to implement the 

provisions of the statute. The 

Commission’s existing rules for EAJA 

proceedings are based on model rules 

ACUS published in 1986. On August 8, 

2019, ACUS published Revised Model 

Rules for Implementation of the Equal 

Access to Justice Act to reflect 

subsequent amendments to the law and 

practice, and to promote greater 

accuracy and clarity. 84 FR 38934 

(August 8, 2019). The Commission has 

reviewed the Revised Model Rules and 

now proposes amendments to its 

procedural rules consistent with the 

amendments made by ACUS to the 

model rules. 

ACUS summarized and explained its 

amendments in the preamble to the 

amended model rules and in 

Administrative Conference 

Recommendation 2019–4. 84 FR 38934, 

38934 (August 8, 2019); 84 FR 38927, 

38933 (August 8, 2019). To the extent 

applicable, the Commission relies upon 

the rationale ACUS provided in those 

documents as the basis for the proposed 

amendments to the Commission’s rules. 

In addition, the Commission has 

determined that an adjustment for 

increases in the cost of living is 

appropriate in considering an 

applicant’s request for attorney or agent 

fees. Accordingly, pursuant to 5 U.S.C. 

504(b)(1)(A), the Commission proposes 

revising §§ 2204.303 and 2204.406(c)(2) 

to allow an applicant to request, with 

supporting documentation, an increase 

in hourly fees to account for inflation as 

measured by the consumer price index 

in the relevant locality. 

Generally, amendments to the 

Commission’s rules of procedure are not 

subject to the provisions of the 

Administrative Procedure Act requiring 

notice and opportunity for comment, 5 

U.S.C. 553(b)(3)(A). Because the 

Commission values the views of those 

who appear before it, however, public 

comment is invited on these proposed 

amendments. 

II. Statutory and Executive Order 

Reviews 

Executive Orders 12866 and 13132, 

and the Unfunded Mandates Reform 

Act of 1995: The Review Commission is 

an independent regulatory agency and, 

as such, is not subject to the 

requirements of E.O. 12866, E.O. 13132, 

or the Unfunded Mandates Reform Act, 

2 U.S.C. 1501 et seq. 

Regulatory Flexibility Act: Pursuant to 

5 U.S.C. 605(a), a regulatory flexibility 

analysis is not required because these 

proposed rules concern ‘‘interpretative 

rules, general statements of policy, or 

rules of agency organization, procedure, 

or practice’’ under 5 U.S.C. 553(b). 

Paperwork Reduction Act of 1995: 

The Review Commission has 

determined that the Paperwork 

Reduction Act, 44 U.S.C. 3501 et seq., 

does not apply because these proposed 

rules do not contain any information 

collection requirements that require the 

approval of the Office of Management 

and Budget (OMB). 

Congressional Review Act: These 

proposed revisions do not constitute a 

‘‘rule,’’ as defined by the Congressional 

Review Act, 5 U.S.C. 804(3)(C), because 

they involve changes to agency 

organization, procedure, or practice that 

do not substantially affect the rights or 

obligations of non-agency parties. 

List of Subjects in 29 CFR Part 2204 

Administrative practice and 

procedure, Equal access to justice. 

For the reasons set forth in the 

preamble, the Review Commission 


jbell on DSKJLSW7X2PROD with PROPOSALS