79652 Federal Register / Vol. 78, No. 251 / Tuesday, December 31, 2013 / Proposed Rules 

§ 1.1298–1 Section 1298(f) annual 

reporting requirements for United States 

persons that are shareholders of a passive 

foreign investment company. 

[The text of the proposed 

amendments to § 1.1298–1 is the same 

as the text of § 1.1298–1T(h) published 

elsewhere in this issue of the Federal 

Register]. 

■ Par. 7. Section 1.6038–2 is amended 

by revising paragraph (j)(3) to read as 

follows: 

§ 1.6038–2 Information returns required of 

United States persons with respect to 

annual accounting periods of certain 

foreign corporations beginning after 

December 31, 1962. 

* * * * * 

(j) * * * 

(3) [The text of the proposed 

amendments to § 1.6038–2(j)(3) is the 

same as the text of § 1.6038–2T(j)(3) 

published elsewhere in this issue of the 

Federal Register]. 

* * * * * 

■ Par. 8. Section 1.6046–1 is amended 

by revising paragraph (e)(5) to read as 

follows: 

§ 1.6046–1 Returns as to organizations or 

reorganizations of foreign corporations and 

as to acquisitions of their stock. 

* * * * * 

(e) * * * 

(5) [The text of the proposed 

amendments to § 1.6046–1(e)(5) is the 

same as the text of § 1.6046–1T(e)(5) 

published elsewhere in this issue of the 

Federal Register]. 

* * * * * 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2013–30845 Filed 12–30–13; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–113350–13] 

RIN 1545–BL56 

Taxation of U.S. Persons That Are 

Shareholders of Section 1291 Funds 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Partial withdrawal of notice of 

proposed rulemaking. 

SUMMARY: This document withdraws a 

portion of a proposed rulemaking 

(INTL–656–87, REG–209054–87) 

published in the Federal Register on 

April 1, 1992. The withdrawn portion 

relates to the definitions of the terms 

pedigreed QEF, section 1291 fund, 

shareholder, and indirect shareholder, 

and to annual information reporting 

requirements applicable to certain 

shareholders of passive foreign 

investment companies (PFICs). 

DATES: The proposed rule published in 

the Federal Register on April 1, 1992 

(57 FR 11024) is withdrawn as of 

December 31, 2013 

FOR FURTHER INFORMATION CONTACT: 

Susan E. Massey or Barbara E. Rasch, 

(202) 317–6934 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

On April 1, 1992, the IRS and the 

Department of the Treasury (Treasury 

Department) published in the Federal 

Register proposed regulations (INTL– 

656–87, 1992–18 IRB 23, 57 FR 11024), 

including § 1.1291–1 that provided 

guidance on the PFIC rules, including 

definitions of the terms pedigreed QEF, 

section 1291 fund, shareholder, and 

indirect shareholder. The proposed 

regulations also set forth annual 

reporting requirements for certain 

shareholders of PFICs. This document 

withdraws the definitions of the terms 

pedigreed QEF, section 1291 fund, 

shareholder, and indirect shareholder. 

In addition, this document withdraws 

the annual reporting requirements. The 

IRS and the Treasury Department are 

issuing a notice of proposed rulemaking 

in the Proposed Rules section of this 

issue of the Federal Register on this 

subject that defines the terms pedigreed 

QEF, section 1291 fund, shareholder, 

and indirect shareholder, and that sets 

forth annual information reporting 

requirements for certain shareholders of 

PFICs. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Partial Withdrawal of a Notice of 

Proposed Rulemaking 

Accordingly, under the authority of 

26 U.S.C. 7805, § 1.1291–1(b)(2)(ii), 

(b)(2)(v), (b)(7), (b)(8), and (i) of the 

notice of proposed rulemaking (INTL– 

656–87, REG–209054–87) published in 

the Federal Register on April 1, 1992 

(57 FR 11024) are withdrawn. 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2013–30844 Filed 12–30–13; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R10–OAR–2013–0628: FRL–9904–95– 

Region 10] 

Approval and Promulgation of 

Implementation Plans; Washington: 

State Implementation Plan 

Miscellaneous Revisions 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: The EPA is proposing to 

approve changes to the Washington 

State Implementation Plan (SIP) 

submitted by the Washington 

Department of Ecology (Ecology) dated 

November 20, 2013. This SIP revision 

updates ambient air quality standards 

for carbon monoxide, lead, nitrogen 

dioxide, ozone, particulate matter, and 

sulfur dioxide. 

DATES: Comments must be received on 

or before January 30, 2014. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R10– 

OAR–2013–0628, by one of the 

following methods: 

A. www.regulations.gov. Follow the 

on-line instructions for submitting 

comments. 

B. Mail: Jeff Hunt, EPA, Office of Air, 

Waste, and Toxics, AWT–107, 1200 

Sixth Avenue, Suite 900, Seattle, 

Washington 98101. 

C. Email: R10-Public_Comments@

epa.gov. 

D. Hand Delivery: EPA, Region 10 

Mailroom, 9th Floor, 1200 Sixth 

Avenue, Seattle, Washington 98101. 

Attention: Jeff Hunt, Office of Air Waste, 

and Toxics, AWT–107. Such deliveries 

are only accepted during normal hours 

of operation, and special arrangements 

should be made for deliveries of boxed 

information. 

Instructions: Direct your comments to 

Docket ID No. EPA–R10–OAR–2013– 

0628. The EPA’s policy is that all 

comments received will be included in 

the public docket without change and 

may be made available online at 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

that is restricted by statute from 

disclosure. Do not submit information 

that you consider to be CBI or otherwise 

protected through www.regulations.gov 

or email. The www.regulations.gov Web 

site is an ‘‘anonymous access’’ system, 

which means the EPA will not know 

your identity or contact information 


emcdonald on DSK67QTVN1PROD with PROPOSALS
Federal Register / Vol. 78, No. 251 / Tuesday, December 31, 2013 / Proposed Rules 79653 

unless you provide it in the body of 

your comment. If you send an email 

comment directly to the EPA without 

going through www.regulations.gov your 

email address will be automatically 

captured and included as part of the 

comment that is placed in the public 

docket and made available on the 

Internet. If you submit an electronic 

comment, the EPA recommends that 

you include your name and other 

contact information in the body of your 

comment and with any disk or CD–ROM 

you submit. If the EPA cannot read your 

comment due to technical difficulties 

and cannot contact you for clarification, 

the EPA may not be able to consider 

your comment. Electronic files should 

avoid the use of special characters, any 

form of encryption, and be free of any 

defects or viruses. 

Docket: All documents in the 

electronic docket are listed in the 

www.regulations.gov index. Although 

listed in the index, some information is 

not publicly available, i.e., CBI or other 

information that is restricted by statute 

from disclosure. 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 at www.regulations.gov or 

in hard copy during normal business 

hours at the Office of Air, Waste and 

Toxics, EPA Region 10, 1200 Sixth 

Avenue, Seattle, Washington 98101. 

FOR FURTHER INFORMATION CONTACT: Jeff 

Hunt, (206) 553–0256; or by email at 

hunt.jeff@epa.govmailto:body.steve@

epa.gov. 

SUPPLEMENTARY INFORMATION: 

Table of Contents 

I. Background 

II. Analysis of the State’s Submittal 

III. Proposed Action 

IV. Statutory and Executive Orders Reviews 

I. Background 

Sections 108 and 109 of the Clean Air 

Act (CAA or Act) govern the 

establishment, review, and revision, as 

appropriate, of the National Ambient 

Air Quality Standards (NAAQS) to 

protect public health and welfare. The 

CAA requires periodic review of the air 

quality criteria—the science upon 

which the standards are based—and the 

standards themselves. The EPA’s 

regulatory provisions that govern the 

NAAQS are found at 40 CFR Part 50— 

National Primary and Secondary 

Ambient Air Quality Standards. In this 

rulemaking, the EPA is proposing to 

approve the State of Washington’s SIP 

submission, dated November 20, 2013, 

amending the SIP to include updated 

ambient air quality standards for carbon 

monoxide, lead, nitrogen dioxide, 

ozone, particulate matter, and sulfur 

dioxide. These updated standards are 

found at Chapter 173–476 Washington 

Administrative Code (WAC) Ambient 

Air Quality Standards, included in the 

docket for this proposed rulemaking and 

summarized below. 

II. Analysis of the State’s Submittal 

Effective November 20, 2013, 

Washington consolidated all existing 

state ambient air quality standards into 

a new Chapter 173–476 WAC Ambient 

Air Quality Standards. The new rule has 

thirteen sections: 

• WAC 173–476–010 Purpose. 

• WAC 173–476–020 Applicability. 

• WAC 173–476–030 Definitions. 

• WAC 173–476–100 Ambient Air 

Quality Standard for PM–10. 

• WAC 173–476–110 Ambient Air 

Quality Standards for PM–2.5. 

• WAC 173–476–120 Ambient Air 

Quality Standard for Lead (Pb). 

• WAC 173–476–130 Ambient Air 

Quality Standards for Sulfur Oxides 

(Sulfur Dioxide). 

• WAC 173–476–140 Ambient Air 

Quality Standard for Nitrogen Oxides 

(Nitrogen Dioxide). 

• WAC 173–476–150 Ambient Air 

Quality Standard for Ozone. 

• WAC 173–476–160 Ambient Air 

Quality Standards for Carbon 

Monoxide. 

• WAC 173–476–170 Monitor Siting 

Criteria. 

• WAC 173–476–180 Reference 

Conditions. 

• WAC 173–476–900 Table of 

Standards. 

The EPA’s analysis of Washington’s 

submission, organized alphabetically by 

pollutant, is discussed below. 

a. Carbon Monoxide 

On September 13, 1985, the EPA 

promulgated 1-hour and 8-hour average 

concentration NAAQS for carbon 

monoxide of 35 parts per million (ppm) 

and 9 ppm, not to be exceeded more 

than once per year. See 50 FR 37501. In 

the November 20, 2013 SIP submission, 

Washington requested EPA approval of 

section WAC 173–476–160 Ambient Air 

Quality Standards for Carbon Monoxide 

consistent with the 1-hour and 8-hour 

carbon monoxide NAAQS. The EPA has 

reviewed this revision to the WAC and 

has made the determination that this 

change is consistent with federal 

regulations; thus, the EPA is proposing 

approval of this change to Washington’s 

SIP. 

b. Lead 

On November 12, 2008, the EPA 

revised the lead NAAQS from 1.5 

micrograms per cubic meter (mg/m3) to 

0.15 mg/m3 based on a rolling 3-month 

average. See 73 FR 66964. Accordingly, 

in the November 20, 2013 SIP 

submission, Washington requested EPA 

approval of section173–476–120 WAC 

Ambient Air Quality Standard for Lead 

(Pb) to be consistent with the NAAQS 

that were promulgated in 2008. The 

EPA has reviewed this revision to the 

WAC and has made the determination 

that this change is consistent with 

federal regulations; thus, the EPA is 

proposing to approve this change to 

Washington’s SIP. 

c. Nitrogen Dioxide 

On October 8, 1996, the EPA 

promulgated an annual nitrogen dioxide 

NAAQS set at 53 ppb. See 61 FR 52852. 

On February 9, 2010, the EPA 

promulgated a 1-hour nitrogen dioxide 

NAAQS set at 100 ppb. See 75 FR 6474. 

Accordingly, in the November 20, 2013 

SIP submission, Washington requested 

EPA approval of section 173–476–140 

WAC Ambient Air Quality Standards for 

Nitrogen Oxides (Nitrogen Dioxide) to 

be consistent with the NAAQS that were 

promulgated in 1996 and 2010. The EPA 

has reviewed the changes to the WAC 

for nitrogen dioxide and has made the 

determination that the changes are 

consistent with federal regulations; 

thus, the EPA is proposing to approve 

the changes to Washington’s SIP. 

d. Ozone 

On March 27, 2008, the EPA 

promulgated an 8-hour ozone NAAQS 

set at 75 ppb. See 73 FR 16436. 

Accordingly, in the November 20, 2013 

SIP submission, Washington requested 

EPA approval of section 173–476–150 

WAC Ambient Air Quality Standard for 

Ozone to be consistent with the 8-hour 

ozone NAAQS promulgated in 2008. 

The EPA has reviewed this revision to 

the WAC for ozone and has made the 

determination that this change is 

consistent with federal regulations; 

thus, the EPA is proposing approval of 

this change to Washington’s SIP. 

e. Particulate Matter 

Effective March 18, 2013, the EPA 

revised the NAAQS for fine particulate 

matter (PM2.5) to an annual average of 12 

mg/m3 while retaining the 24-hour 

NAAQS set at 35 mg/m3. See 78 FR 

3277. Accordingly, in the November 20, 

2013 SIP submission, Washington 

requested EPA approval of Chapter 173– 

476–110 WAC Ambient Air Quality 

Standards for Particulate Matter, PM– 

2.5 to be consistent with the NAAQS 


emcdonald on DSK67QTVN1PROD with PROPOSALS
79654 Federal Register / Vol. 78, No. 251 / Tuesday, December 31, 2013 / Proposed Rules 

that were promulgated in 2013. 

Washington State also requested EPA 

approval of section 173–476–100 WAC 

Ambient Air Quality Standard for 

Particulate Matter, PM–10 consistent 

with the EPA’s 24-hour course 

particulate matter (PM10) NAAQS 

contained in 40 CFR 50.6. The EPA has 

reviewed this revision to the WAC for 

PM2.5 and PM10 and has made the 

determination that these changes are 

consistent with federal regulations; 

thus, the EPA is proposing to approve 

these changes to Washington’s SIP. 

f. Sulfur Dioxide 

In the November 20, 2013 SIP 

submission, Washington requested EPA 

approval of section 173–476–130 WAC 

Ambient Air Quality Standards for 

Sulfur Oxides (Sulfur Dioxide) 

consistent with the 1-hour sulfur 

dioxide NAAQS promulgated by the 

EPA on June 22, 2010, the 3-hour sulfur 

dioxide NAAQS promulgated by the 

EPA on May 22, 1996, and the 24-hour 

sulfur dioxide NAAQS also 

promulgated by the EPA on May 22, 

1996. See 75 FR 35520 and 61 FR 25580. 

Lastly, Ecology requested EPA approval 

of the state annual sulfur dioxide air 

quality standard that is more stringent 

than the corresponding federal NAAQS. 

Under the provisions of 40 CFR 50.2(d) 

states are permitted to establish more 

stringent standards than the national 

standards. The EPA has reviewed this 

revision to the WAC and has made the 

determination that this change is 

consistent with federal regulations; 

thus, the EPA is proposing approval of 

this change to Washington’s SIP. 

III. Proposed Action 

The EPA is proposing approval of 

Chapter 173–476 WAC Ambient Air 

Quality Standards into the State of 

Washington’s SIP. These changes are 

consistent with, or more stringent than, 

the EPA’s standards for carbon 

monoxide, lead, nitrogen dioxide, 

ozone, particulate matter, and sulfur 

dioxide. Secondly, Ecology repealed 

Chapter 173–470 WAC that contained 

outdated standards for particulate 

matter, previously approved into the SIP 

on January 15, 1993 (58 FR 4578). 

Ecology asked the EPA to remove 

Chapter 173–470 from the SIP because 

all current particulate matter standards 

are now consolidated in the newly 

created Chapter 173–476 WAC. The 

EPA is proposing to approve this 

request. 

IV. Statutory and Executive Order 

Reviews 

Under the CAA, the Administrator is 

required to approve a SIP submission 

that complies with the provisions of the 

Act and applicable federal regulations. 

42 U.S.C. 7410(k); 40 CFR 52.02(a). 

Thus, in reviewing SIP submissions, 

EPA’s role is to approve state choices, 

provided that they meet the criteria of 

the CAA. Accordingly, this action 

merely approves state law as meeting 

federal requirements and does not 

impose additional requirements beyond 

those imposed by state law. For that 

reason, this action: 

• Is not a ‘‘significant regulatory 

action’’ subject to review by the Office 

of Management and Budget under 

Executive Order 12866 (58 FR 51735, 

October 4, 1993); 

• does not impose an information 

collection burden under the provisions 

of the Paperwork Reduction Act (44 

U.S.C. 3501 et seq.); 

• is certified as not having a 

significant economic impact on a 

substantial number of small entities 

under the Regulatory Flexibility Act (5 

U.S.C. 601 et seq.); 

• does not contain any unfunded 

mandate or significantly or uniquely 

affect small governments, as described 

in the Unfunded Mandates Reform Act 

of 1995 (Pub. L. 104–4); 

• does not have federalism 

implications as specified in Executive 

Order 13132 (64 FR 43255, August 10, 

1999); 

• is not an economically significant 

regulatory action based on health or 

safety risks subject to Executive Order 

13045 (62 FR 19885, April 23, 1997); 

• is not a significant regulatory action 

subject to Executive Order 13211 (66 FR 

28355, May 22, 2001); 

• is not subject to requirements of 

Section 12(d) of the National 

Technology Transfer and Advancement 

Act of 1995 (15 U.S.C. 272 note) because 

application of those requirements would 

be inconsistent with the Clean Air Act; 

and 

• does not provide EPA with the 

discretionary authority to address, as 

appropriate, disproportionate human 

health or environmental effects, using 

practicable and legally permissible 

methods, under Executive Order 12898 

(59 FR 7629, February 16, 1994). 

In addition, this rule does not have 

tribal implications as specified by 

Executive Order 13175 (65 FR 67249, 

November 9, 2000), because it will not 

impose substantial direct costs on tribal 

governments or preempt tribal law. The 

SIP is not approved to apply in Indian 

country located in the state, except for 

non-trust land within the exterior 

boundaries of the Puyallup Indian 

Reservation, also known as the 1873 

Survey Area. Under the Puyallup Tribe 

of Indians Settlement Act of 1989, 25 

U.S.C. 1773, Congress explicitly 

provided state and local agencies in 

Washington authority over activities on 

non-trust lands within the 1873 Survey 

Area and the EPA is therefore approving 

this SIP on such lands. Consistent with 

EPA policy, the EPA nonetheless 

provided a consultation opportunity to 

the Puyallup Tribe in a letter dated 

September 3, 2013. The EPA did not 

receive a request for consultation. 

List of Subjects in 40 CFR Part 52 

Environmental protection, Air 

pollution control, Carbon monoxide, 

Incorporation by reference, 

Intergovernmental relations, Nitrogen 

dioxide, Ozone, Particulate matter, 

Reporting and recordkeeping 

requirements, Volatile organic 

compounds. 

Dated: December 19, 2013. 

Dennis J. McLerran, 

Regional Administrator, Region 10. 

[FR Doc. 2013–31262 Filed 12–30–13; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 271 

[EPA–R01–RCRA–2013–0554; FRL–9904– 

46–Region 1] 

Vermont: Proposed Authorization of 

State Hazardous Waste Management 

Program Revisions 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA proposes to grant final 

authorization to the State of Vermont for 

changes to its hazardous waste program. 

In the ‘‘Rules and Regulations’’ section 

of this Federal Register we are 

authorizing the changes to the Vermont 

hazardous waste program under the 

Resource Conservation and Recovery 

Act (RCRA) as a direct final rule without 

prior proposed rule. EPA has 

determined that these changes satisfy all 

requirements needed to qualify for final 

authorization. If we receive no adverse 

comment, we will not take further 

action on this proposed rule. 

DATES: Written comments must be 

received by January 30, 2014. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R01– 

RCRA–2013–0554, by mail to Sharon 

Leitch, RCRA Waste Management and 

UST Section, Office of Site Remediation 

and Restoration (OSRR07–1), US EPA 

Region 1, 5 Post Office Square, Suite 

100, Boston, MA 02109–3912. 


emcdonald on DSK67QTVN1PROD with PROPOSALS