18168 Federal Register / Vol. 80, No. 64 / Friday, April 3, 2015 / Proposed Rules 

3Energy factor is a measure of overall water 

heater efficiency that accounts for efficiency during 

active, standby, and cyclical operation. 

4http://www.regulations.gov/

#!docketDetail;D=EERE-2012-BT-STD-0022. 

II. Background 

The National Appliance Energy 

Conservation Act of 1987 (NAECA; Pub. 

L. 100–12) amended EPCA to, among 

other things, establish energy 

conservation standards for residential 

water heaters. (42 U.S.C. 6295(e)(1); 42 

U.S.C. 6295(e)(4)) DOE initially 

amended the statutorily prescribed 

standards for water heaters in a final 

rule published on January 17, 2001. 66 

FR 4474 (Jan. 17, 2001). Subsequently, 

DOE amended the residential water 

heater standards a second time in 

another final rule published on April 

16, 2010 (hereinafter known as the April 

2010 final rule). 73 FR 20112 (April 16, 

2010). 

The energy conservation standards for 

residential water heaters adopted in the 

April 2010 final rule will apply to 

products manufactured on or after April 

16, 2015. 75 FR 20234 (April 16, 2010). 

The amended energy conservation 

standards consist of minimum energy 

factors 3 (EF) that vary based on the 

rated storage volume of the water heater, 

the type of energy it uses (i.e., gas, oil, 

or electricity), and whether it is a 

storage, instantaneous, or tabletop 

model. 10 CFR 430.32(d) Of particular 

relevance to this notice, electric water 

heaters with a rated storage volume 

above 55 gallons (referred to hereinafter 

as ‘‘large-volume’’ electric storage water 

heaters) will be required to have an 

energy factor of at least 2.057 ¥ 

(0.00113 × Rated Storage Volume in 

gallons). Id. Such a level is currently 

achievable only by using heat pump 

water heater technology and cannot be 

achieved in electric water heaters that 

rely solely on electric resistance 

elements. 

Subsequent to the publication of the 

April 2010 final rule, several 

stakeholders indicated to DOE their 

concerns about the interaction of the 

amended standards in the April 2010 

final rule and the use of large-volume 

electric storage water heaters in utility 

ETS programs. To gather additional 

information on the impact of the 

amended standard established in the 

April 2010 final rule on ETS programs 

that use large-volume electric storage 

water heaters, DOE issued a request for 

information (RFI) and received 

numerous additional comments on 

these topics. 77 FR 35299 (June 13, 

2012). After considering comments 

submitted by interested parties, DOE 

published a notice of proposed 

rulemaking (NOPR) proposing to 

establish a waiver process to allow any 

manufacturer, utility, or a combination 

of the two to request a waiver granting 

an exemption from the amended energy 

conservation standards established in 

the April 2010 final rule for certain 

large-volume electric storage water 

heaters used in an ETS program. 78 FR 

12969 (Feb. 26, 2013). As proposed, 

each waiver would have allowed 

manufacturers to produce, for a 1-year 

period, a limited number of largevolume electric storage water heaters 

that would not otherwise meet the April 

2010 amended standard levels, provided 

that a specific set of features are 

included and conditions are met to 

ensure their use exclusively in utility 

ETS programs. More information on 

DOE’s waiver proposal and stakeholder 

feedback can be found in the 

rulemaking docket.4

III. Discussion 

By this document, DOE withdraws its 

February 26, 2013 NOPR. DOE 

commissioned a study to examine the 

capability of large-capacity water 

heaters, both resistance and heat pump, 

to support ETS programs and found 

both water heater types worked for such 

programs. For additional discussion of 

the capability of using large-volume 

electric storage water heaters that meet 

the April 2010 amended standard levels 

to support utility ETS programs, see the 

following reports: http://www.pnnl.gov/ 

main/publications/external/technical_

reports/PNNL-23527.pdf and http://

www.pnnl.gov/main/publications/

external/technical_reports/PNNL– 

23697.pdf. 

IV. Approval of the Office of the 

Secretary 

The Secretary of Energy has approved 

publication of this withdrawal. 

Issued in Washington, DC, on March 26, 

2015. 

Roland Risser, 

Acting Deputy Assistant Secretary for Energy 

Efficiency, Energy Efficiency and Renewable 

Energy. 

[FR Doc. 2015–07706 Filed 4–2–15; 8:45 am] 

BILLING CODE 6450–01–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 193 

[Docket No.: FAA–2014–0142] 

RIN 2120–AA66 

Federal Contract Tower Safety Action 

Program (SAFER–FCT and Air Traffic 

Safety Action Program for Engineers & 

Architects, Staff Support Specialists, 

Aviation Technical System Specialists 

(Series 2186) and Flight Procedures 

Team (ATSAP–X) 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Notice of Proposed Order 

Designating Safety Information as 

Protected from Disclosure 

SUMMARY: The FAA is proposing that 

safety information provided to it by 

Federal Contract Tower employees 

(hereinafter ‘‘Vendor’’) under the 

SAFER–FCT Program or by Air Traffic 

Organization Engineers & Architects, 

Staff Support Specialists, Aviation 

Technical System Specialists (Series 

2186) and Flight Procedures Team 

(hereinafter ‘‘Region X’’) under the 

ATSAP–X program be designated by an 

FAA Order as protected from public 

disclosure in accordance with the 

provisions of 14 CFR part 193. The 

designation is intended to encourage 

persons to voluntarily provide 

information to the FAA under the 

SAFER–FCT or the ATSAP–X safety 

reporting programs, so the FAA can 

learn about and address aviation safety 

hazards of which it was unaware or 

more fully understand and implement 

corrective measures for events known 

by it through other means. Under 49 

U.S.C. 40123, the FAA is required to 

protect information from disclosure to 

the public, including disclosure under 

the Freedom of Information Act (5 

U.S.C. 552) or other laws, following the 

issuance of such Order. 

DATES: Comments must be received on 

or before May 4, 2015. 

ADDRESSES: You may send comments 

identified by docket number FAA– 

2014–0142 using any of the following 

methods: via mail to U.S. Department of 

Transportation, Docket Operations, M– 

30, 1200 New Jersey Avenue SE., West 

Building Ground Floor, Room W12–140, 

Washington DC 20590–0339; telephone 

(202) 366–9826. You must identify the 

FAA Docket No. FAA–2014–0142 at the 

beginning of your comments. You may 

also submit comments through the 

Internet at http://www.regulations.gov. 


asabaliauskas on DSK5VPTVN1PROD with PROPOSALS
Federal Register / Vol. 80, No. 64 / Friday, April 3, 2015 / Proposed Rules 18169 

FOR FURTHER INFORMATION CONTACT: 

Coleen Hawrysko—Group Manager, 

ATO Safety Programs, Federal Aviation 

Administration, 490 L’Enfant Plaza, 

Suite 7200, Washington, DC 20024 or 

via email at coleen.hawrysko@faa.gov or 

phone at 202–267–8807. 

SUPPLEMENTARY INFORMATION: 

Comments Invited 

Interested parties are invited to 

participate in this proposed designation 

by submitting such written data, views, 

or arguments, as they may desire. 

Comments that provide the factual basis 

supporting the views and suggestions 

presented are particularly helpful in 

developing reasoned regulatory 

decisions on the proposal. Comments 

are specifically invited on the overall 

regulatory, aeronautical, economic, 

environmental, and energy-related 

aspects of the proposal. 

Communications should clearly 

identify docket number FAA–2014– 

0142 and be submitted in triplicate to 

the Docket Management System (see 

ADDRESSES section for address and 

phone number). Commenters wishing 

the FAA to acknowledge receipt of their 

comments on this action must submit 

with those comments a self-addressed 

stamped postcard on which the 

following statement is made: 

‘‘Comments to FAA–2014–0142. The 

postcard will be date/time stamped and 

returned to the commenter. 

All communications received on or 

before the closing date for comments 

will be considered before taking action 

on the proposed rule. The proposal 

contained in this action may be changed 

in light of comments received. All 

comments submitted will be available 

for examination in the public docket 

both before and after the closing date for 

comments. A report summarizing each 

substantive public contact with FAA 

personnel concerned with this proposed 

designation will be filed in the docket. 

Availability of This Proposed 

Designation 

An electronic copy of this document 

may be downloaded through the 

Internet at http://www.regulations.gov. 

Recently published rulemaking 

documents can also be accessed through 

the FAA’s Web page at http://www.gov/ 

airports_airtraffic/air_traffic/

publications. 

You may review the public docket 

containing the proposal, any comments 

received, and any final disposition in 

person in the Dockets Office (see the 

ADDRESSES section for the address and 

phone number) between 9:00 a.m. and 

5:00 p.m., Monday through Friday, 

except federal holidays. An informal 

docket may also be examined during 

normal business hours at the Northwest 

Mountain Regional Office of the Federal 

Aviation Administration, Air Traffic 

Organization, Western Service Center, 

Operations Support Group, 1601 Lind 

Avenue SW., Renton, WA 98057. 

You can get an electronic copy using 

the Internet by: 

1. Searching the Department of 

Transportation’s electronic Docket 

Management System (DMS) Web page); 

http://www.regulations.gov; 

2. Visiting the FAA’s Regulations and 

Polices Web page at http://www.faa.gov/ 

regulations_policies; or 

3. Accessing the Government 

Publishing Office’s Web page at http:// 

www.gpo.gov/fdsys/browse/

collection.action?collectionCode=FR. 

Privacy Act: Using the search function 

of our docket Web site, anyone can find 

and read the comments received into 

any of our dockets, including the name 

of the individual sending the comment 

(or signing the comment on behalf of an 

association, business, labor union, etc.). 

You may review DOT’s complete 

Privacy Act Statement in the Federal 

Register published on April 11, 2000 

(65 FR 19477) or you may visit http:// 

www.regulations.gov. 

Background 

Under Title 49 of the United States 

Code (49 U.S.C.), section 40123, certain 

voluntarily provided safety and security 

information is protected from disclosure 

in order to encourage persons to provide 

the information. The FAA must first 

issue an Order that specifies why the 

agency finds that the information 

should be protected in accordance with 

49 U.S.C., section 40123. The FAA’s 

rules for implementing that section are 

in 14 CFR part 193. If the Administrator 

issues an Order designating information 

as protected under 49 U.S.C., section 

40123, that information will not be 

disclosed under the Freedom of 

Information Act (Title 5 of the United 

States Code (5 U.S.C.), section 552) or 

other laws, except as provided in 49 

U.S.C. 40123, 14 CFR part 193, and the 

Order designating the information as 

protected. This Order is issued under 

part 193, section 193.11, which sets out 

the notice procedure for designating 

information as protected. 

2. Applicability 

This proposed designation is 

applicable to any FAA office that 

receives information covered under this 

designation from the SAFER–FCT 

Program or the ATSAP–X Program, both 

of which will be incorporated in FAA 

Order 7200.20, Voluntary Safety 

Reporting Programs. The proposed 

designation would also apply to any 

other government agency that receives 

such information from the FAA. For any 

other government agency to receive 

SAFER–FCT or ATSAP–X information 

covered under the proposed designation 

from the FAA, each such agency must 

first stipulate, in writing, that it will 

abide by the provisions of part 193 and 

the Order designating the SAFER–FCT 

and ATSAP–X information as protected 

from public disclosure under 14 CFR 

part 193. 

3. Summary 

a. Qualified Participants. Region X 

employees who are covered under the 

Consolidated Collective Bargaining 

agreement (CBA) between NATCA and 

the FAA effective May 22, 2013, or its 

successor, and other employees 

identified in FAA Order 7200.22 which 

will be incorporated in FAA Order 

7200.20, are eligible to complete a 

ATSAP–X report for events that occur 

while acting in that capacity. Vendor 

employees Union or Non-Union who are 

covered under the FAA and the Federal 

Contract Tower September 2011 

contract, or its successor, and other 

employees identified in FAA Order 

7200.20 are eligible to complete a 

SAFER–FCT report for events that occur 

while acting in that capacity. 

b. Voluntarily-Provided Information 

Protected From Disclosure Under the 

Proposed Designation 

Except for SAFER–FCT or ATSAP–X 

reports that involve possible criminal 

conduct, substance abuse, controlled 

substances, alcohol, or intentional 

falsification, the following information 

would be protected from disclosure: 

(1) the content of any report 

concerning an aviation safety or security 

matter that is submitted by a qualified 

participant under the SAFER–FCT or 

ATSAP–X that is accepted into either 

program, including the SAFER–FCT or 

ATSAP–X report, and the name of the 

submitter of the report. Notwithstanding 

the foregoing, mandatory information 

about occurrences that are required to 

be reported under FAA Orders or ATO 

guidance is not protected under this 

designation, unless the same 

information has also been submitted or 

reported under other procedures 

prescribed by the Agency. The 

exclusion is necessary to assure that the 

information protected under this 

designation has been voluntarily 

submitted. It also permits changes to 

ATO Orders and guidance without 

requiring a change to this designation. 

(2) Any evidence gathered by the 

Event Review Committee during its 

investigation of a safety- or securityVerDate Sep<11>2014 19:56 Apr 02, 2015 Jkt 235001 PO 00000 Frm 00011 Fmt 4702 Sfmt 4702 E:\FR\FM\03APP1.SGM 03APP1

asabaliauskas on DSK5VPTVN1PROD with PROPOSALS
18170 Federal Register / Vol. 80, No. 64 / Friday, April 3, 2015 / Proposed Rules 

related event reported under SAFER– 

FCT or ATSAP–X, including the 

SAFER–FCT or ATSAP–X investigative 

file. 

Note: The type of information or 

circumstances under which the information 

listed above would not be protected from 

disclosure is discussed in paragraph 3.b of 

this Order. 

c. Ways to Participate. FAA 

employees who are qualified 

participants register for, and submit a 

report into, the system. 

d. Duration of This InformationSharing Program. This program 

continues as long as it is provided for 

by Order or a collective bargaining 

agreement. 

4. Findings 

The FAA designates information 

received from a SAFER–FCT or ATSAP– 

X submission as protected under 49 

U.S.C. 40123 and 14 CFR 193.7, based 

on the following findings: 

a. Summary of why the FAA finds that 

the information will be provided 

voluntarily. The FAA finds that the 

information will be provided 

voluntarily. This finding is supported 

by the significant increase in reports of 

safety-related matters since the 

implementation of voluntary safety 

reporting programs. No FAA or Vendor 

employee is required to participate in 

the SAFER–FCT or ATSAP–X. 

b. Description of the type of 

information that may be voluntarily 

provided under the program and a 

summary of why the FAA finds that the 

information is safety- related. 

(1) The following types of reports are 

ordinarily submitted under the SAFER– 

FCT or ATSAP–X: 

i. Noncompliance reports. 

Noncompliance reports identify specific 

instances of a failure to follow FAA 

directives. 

ii. Aviation safety concern reports. 

Aviation safety concerns that do not 

involve specific noncompliance with 

FAA directives. These may include, but 

are not limited to potential safety events 

or perceived problems with policies, 

procedures, and equipment. 

(2) Region X employees support the 

design, delivery and efficiency of flight 

services throughout the National 

Airspace System (NAS) facilities, 

systems and equipment. Reports 

submitted by these employees under 

ATSAP–X ordinarily involve matters or 

observations occurring during the 

performance of their job responsibilities, 

and therefore the information submitted 

is inherently safety related. Vendor 

employees provide and support the 

provision of air traffic services at 

Federal Contract Tower facilities 

throughout the NAS. Reports submitted 

by these employees under SAFER–FCT 

ordinarily involve occurrences or 

problems identified or experienced 

during the performance of their job 

responsibilities which directly affect 

safety. 

c. Summary of why the FAA finds that 

the disclosure of the information would 

inhibit persons from voluntarily 

providing that type of information. 

The FAA finds that disclosure of the 

information would inhibit the voluntary 

provision of that type of information. 

Employees are unwilling to voluntarily 

provide detailed information about 

safety events and concerns, including 

those that might involve their own 

failures to follow Agency directives and 

policies, if such information could be 

released publicly. If information is 

publicly disclosed, there is a strong 

likelihood that the information could be 

misused for purposes other than to 

address and resolve the reported safety 

concern. Unless the FAA can provide 

assurance that safety-related reports will 

be withheld from public disclosure, 

employees will not participate in the 

programs. 

d. Summary of why the receipt of that 

type of information aids in fulfilling the 

FAA’s safety responsibilities. 

The FAA finds that receipt of 

information in SAFER–FCT or ATSAP– 

X reports aids in fulfilling the FAA’s 

safety responsibilities. Because of its 

capacity to provide early identification 

of needed safety improvements, this 

information offers significant potential 

for addressing hazards that could lead to 

incidents or accidents. In particular, one 

of the benefits of both the SAFER–FCT 

and ATSAP–X is that they encourage 

the submission of narrative descriptions 

of occurrences that provide more 

detailed information than is otherwise 

available. The SAFER–FCT and 

ATSAP–X have produced safety-related 

data that is not available from any other 

source. Receipt of this previously 

unavailable information has provided 

the FAA with an improved basis for 

modifying procedures, policies, and 

regulations to improve safety and 

efficiency. 

e. Consistencies and inconsistencies 

with FAA safety responsibilities. 

The FAA finds that withholding 

SAFER–FCT and ATSAP–X information 

from public release is consistent with 

the FAA’s safety responsibilities, 

because it encourages individuals to 

provide important safety information 

that it otherwise might not receive. 

(1) Withholding SAFER–FCT and 

ATSAP–X information from disclosure, 

as described in this designation, is 

consistent with the FAA’s safety 

responsibilities. Without the Agency’s 

ability to assure that the detailed 

information reported under these 

programs, which often explains why the 

event occurred or describes underlying 

problems, will not be disclosed, the 

information will not be provided to the 

FAA. Employees are concerned that 

public release of the information could 

result in potential misuses of the 

information that could affect them 

negatively. If the FAA does not receive 

the information, the FAA and the public 

will be deprived of the opportunity to 

make the safety improvements that 

receipt of the information otherwise 

enables. Corrective action under 

SAFER–FCT and ATSAP–X can be 

accomplished without disclosure of 

protected information. For example, for 

acceptance under both programs, the 

reporting employee must comply with 

Event Review Committee 

recommendations for corrective action, 

such as additional training for an 

employee. If the employee fails to 

complete corrective action in a manner 

satisfactory to all members of the Event 

Review Committee, the event may be 

referred to an appropriate office within 

the FAA for any additional 

investigation, reexamination, and/or 

action, as appropriate. 

(2) The FAA may release SAFER–FCT 

or ATSAP–X information submitted to 

the agency, as specified in Part 193 and 

this Order. For example, to explain the 

need for changes in FAA policies, 

procedures, and regulations, the FAA 

may disclose de-identified, summarized 

information that has been derived from 

SAFER–FCT or ATSAP–X reports or 

extracted from the protected 

information listed under paragraph 5b. 

The FAA may disclose de-identified, 

summarized SAFER–FCT or ATSAP–X 

information that identifies a systemic 

problem in the NAS, when a party 

needs to be advised of the problem in 

order to take corrective action. Under 

the current version of FAA Order N JO 

7200.20, reported events and possible 

violations may be subject to 

investigation, reexamination, and/or 

action. Although the report itself and 

the content of the report are not used as 

evidence, the FAA may use the 

knowledge of the event or possible 

violation to generate an investigation, 

and, in that regard, the information is 

not protected from disclosure. To 

withhold information from such limited 

release would be inconsistent with the 

FAA’s safety responsibilities. In 

addition, reports that appear to involve 

possible criminal activity, substance 

abuse, controlled substances, alcohol, or 


asabaliauskas on DSK5VPTVN1PROD with PROPOSALS
Federal Register / Vol. 80, No. 64 / Friday, April 3, 2015 / Proposed Rules 18171 

intentional falsification will be referred 

to an appropriate FAA office for further 

handling. The FAA may use such 

reports for enforcement purposes, and 

will refer such reports to law 

enforcement agencies, if appropriate. To 

withhold information in these 

circumstances would be inconsistent 

with the agency’s safety responsibilities 

because it could prevent, or at least 

diminish the FAA’s ability to effectively 

address egregious misconduct. 

f. Summary of how the FAA will 

distinguish information protected under 

part 193 from information the FAA 

receives from other sources. 

All employee SAFER–FCT and 

ATSAP–X reports are clearly labeled as 

such. Each employee must submit their 

own report. 

5. Designation 

The FAA designates the information 

described in paragraph 5b to be 

protected from disclosure in accordance 

with 49 U.S.C., section 40123 and 14 

CFR part 193. 

Issued in Washington, DC on March 27, 

2015. 

Michael P. Huerta, 

Administrator, Federal Aviation 

Administration. 

[FR Doc. 2015–07743 Filed 4–2–15; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–133489–13] 

RIN 1545–BL76 

Allocation of Controlled Group 

Research Credit 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations and notice of public hearing. 

SUMMARY: This document contains 

proposed regulations relating to the 

allocation of the group credit. The 

proposed regulations will affect certain 

taxpayers claiming the credit. In the 

Rules and Regulations section of this 

issue of the Federal Register, the IRS is 

issuing temporary regulations providing 

guidance relating to the allocation of the 

credit for increasing research activities 

(research credit) to corporations and 

trades or businesses under common 

control (controlled groups). The 

temporary regulations also contain rules 

relating to the allocation of the railroad 

track maintenance credit (RTMC) and 

the election for a reduced research 

credit. The text of the temporary 

regulations also serves as the text of 

these proposed regulations. 

DATES: Comments and requests for a 

public hearing must be received by July 

2, 2015. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–133489–13), Room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand delivered Monday through 

Friday between the hours of 8 a.m. and 

4 p.m. to: CC:PA:LPD:PR (REG–133489– 

13), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC. Submissions may also 

be sent electronically via the Federal 

eRulemaking Portal at 

www.regulations.gov (IRS REG–133489– 

13). The public hearing will be held in 

the IRS Auditorium, Internal Revenue 

Building, 1111 Constitution Avenue 

NW., Washington, DC. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the regulations, James A. 

Holmes, (202) 317–4137; concerning 

submission of comments, the hearing, 

and/or to be placed on the building 

access list to attend the hearing, 

Oluwafunmilayo (Funmi) Taylor at 

(202) 317–6901 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

Temporary regulations in the Rules 

and Regulations section of this issue of 

the Federal Register amend the Income 

Tax Regulations (26 CFR part 1) relating 

to section 41. The temporary regulations 

amend §§ 1.41–6,1.45G–1, and 1.280C– 

4. The regulations are being prescribed 

to update the regulations in a manner 

that is consistent with the amendments 

made to sections 41(f)(1)(A)(ii) and 

41(f)(1)(B)(ii) in Section 301(c) of the 

Act. The text of the temporary 

regulations also serves as the text of 

these proposed regulations. The 

preamble to those regulations explains 

the amendments. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

also has been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations, and because the 

regulations do not impose a collection 

of information on small entities, the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) does not apply. Pursuant to 

section 7805(f) of the Internal Revenue 

Code, this notice of proposed 

rulemaking will be submitted to the 

Chief Counsel for Advocacy of the Small 

Business Administration for comment 

on their impact on small business. 

Comments and Public Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

comments that are submitted timely to 

the IRS. The Treasury Department and 

the IRS request comments on all aspects 

of the proposed rules. All comments 

will be available at www.regulations.gov 

or upon request. 

A public hearing will be scheduled if 

requested in writing by any person that 

timely submits written comments. If a 

public hearing is scheduled, notice of 

the date, time, and place for the public 

hearing will be published in the Federal 

Register. 

Drafting Information 

The principal author of these 

regulations is James A. Holmes, Office 

of Associate Chief Counsel 

(Passthroughs and Special Industries), 

IRS. However, other personnel from the 

IRS and Treasury Department 

participated in their development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

proposed to be amended as follows: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read, in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 1.41–6 also issued under 26 U.S.C. 

41(f)(1) * * * 

Section 1.45G–1 also issued under 26 

U.S.C. 45G(e)(2) * * * 

Section 1.280C–4 also issued under 26 

U.S.C. 280C(c)(4) * * * 

■ Par. 2. Section 1.41–6 is amended to 

read as follows: 

§ 1.41–6. Aggregation of expenditures. 

[The text of the amendments to this 

proposed section is the same as the text 

of § 1.41–6T published elsewhere in this 

issue of the Federal Register]. 

■ Par. 3. Section 1.45G–1 is amended to 

read as follows: 

§ 1.45G–1. Railroad track maintenance 

credit. 

[The text of the amendments to this 

proposed section is the same as the text 


asabaliauskas on DSK5VPTVN1PROD with PROPOSALS