47500 Federal Register / Vol. 74, No. 178 / Wednesday, September 16, 2009 / Proposed Rules 

thence south along the shoreline to the 

Verrazano-Narrows Bridge, thence east 

along the Bridge to the east bank of the 

Hudson River, thence north along the 

east bank of the Hudson River to lat. 

40°38′39′′ N., long. 74°02′03′′ W., thence 

north along a line drawn direct to the 

southwesternmost point of Governors 

Island, thence north along a line drawn 

direct to the southwest tip of Manhattan 

Island, thence north along the east bank 

of the Hudson River to the LGA VOR/ 

DME 11–DME arc, north of LaGuardia 

Airport, thence counterclockwise along 

the 11-mile arc to the point of 

beginning. 

§ 93.351 General requirements for 

operating in the East River and/or Hudson 

River Exclusions. 

Pilots must adhere to the following 

requirements: 

(a) Maintain an indicated airspeed not 

to exceed 140 knots. 

(b) Turn on anticollision, position/ 

navigation, and/or landing lights. 

(c) Self announce position on the 

appropriate radio frequency for the East 

River or Hudson River as depicted on 

the New York VFR Terminal Area Chart 

(TAC) and/or New York Helicopter 

Route Chart. 

(d) Have a current New York TAC 

chart and/or New York Helicopter Route 

Chart in the aircraft and be familiar with 

the information contained therein. 

§ 93.352 Hudson River Exclusion specific 

procedures. 

In addition to the requirements in 

§ 93.351, the following procedures 

apply: 

(a) Pilots must self announce at the 

charted mandatory reporting points, the 

following information: Aircraft type and 

color, current position, direction of 

flight and altitude. 

(b) Pilots must fly along the West 

shoreline of the Hudson River when 

southbound, and along the East 

shoreline of the Hudson River when 

northbound. 

(c) Aircraft overflying the area within 

the Hudson River Exclusion, but not 

landing or departing any of the 

Manhattan heliports, or conducting any 

local area operations, must transit the 

Hudson River Exclusion at or above an 

altitude of 1,000 feet MSL up to, but not 

including the floor of the overlying 

Class B airspace. 

§ 93.353 East River Exclusion specific 

procedures. 

In addition to the requirements in 

§ 93.351, VFR flight operations by fixed 

wing aircraft (excluding seaplane fixed 

wing aircraft landing or departing the 

New York Skyports, Inc. seaplane base) 

in the East River Class B Exclusion 

extending from the southwestern tip of 

Governors Island to the north tip of 

Roosevelt Island are prohibited unless 

authorized and being controlled by 

ATC. To obtain authorization, pilots 

must contact LaGuardia Airport Traffic 

Control Tower prior to Governors 

Island. 

Issued in Washington, DC, on September 

11, 2009. 

Edith V. Parish, 

Manager, Airspace and Rules Group. 

[FR Doc. E9–22344 Filed 9–15–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 17 

[REG–140492–02] 

RIN 1545–BDO4 

Definition of Solid Waste Disposal 

Facilities for Tax-Exempt Bond 

Purposes 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Withdrawal of notice of 

proposed rulemaking; Notice of 

proposed rulemaking; Notice of public 

hearing on proposed rulemaking. 

SUMMARY: This document contains 

proposed regulations on the definition 

of solid waste disposal facilities for 

purposes of the rules applicable to taxexempt bonds issued by State and local 

governments. These proposed 

regulations provide guidance to State 

and local governments that issue taxexempt bonds to finance solid waste 

disposal facilities and to taxpayers that 

use those facilities. This document also 

withdraws the notice of proposed 

rulemaking that was published in the 

Federal Register on May 10, 2004, 

proposes to remove certain existing 

regulations that provide rules for 

determining whether a facility is a solid 

waste disposal facility, and contains a 

notice of public hearing on these 

proposed regulations. 

DATES: Written or electronic comments 

must be received by December 15, 2009. 

Outlines of topics to be discussed at the 

public hearing scheduled for January 5, 

2010 must be received by December 17, 

2009. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–140492–02), room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand delivered to: 

CC:PA:LPD:PR Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC:PA:LPD:PR (REG–140492–02), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov (IRS REG–140492– 

02). The public hearing will be held in 

room 2615 at the Internal Revenue 

Building, 1111 Constitution Avenue, 

NW., Washington, DC. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Aviva Roth at (202) 622–3980; 

concerning submissions of comments, 

the hearing, and/or to be placed on the 

building access list to attend the 

hearing, e-mail 

Richard.A.Hurst@irscousel.treas.gov. 

SUPPLEMENTARY INFORMATION: 

Background 

This document proposes to amend the 

Income Tax Regulations (26 CFR part 1) 

under section 142 of the Internal 

Revenue Code (Code) to provide rules 

for determining whether a facility is a 

solid waste disposal facility under 

section 142(a)(6). This document also 

proposes to remove certain existing 

regulations that provide rules for 

determining whether a facility is a solid 

waste disposal facility and contains a 

notice of public hearing on these 

proposed regulations. On May 10, 2004, 

the IRS published a notice of proposed 

rulemaking (REG–140492–02) in the 

Federal Register (69 FR 25856) 

regarding when a facility qualifies as a 

solid waste disposal facility under 

section 142 (2004 Proposed 

Regulations). The 2004 Proposed 

Regulations proposed a new 

§ 1.142(a)(6)–1 of the Income Tax 

Regulations and would have removed 

existing § 1.103–8(f)(2) and § 17.1 of the 

temporary Income Tax Regulations on 

this subject (together, the Existing 

Regulations). Comments on the 2004 

Proposed Regulations were received and 

a hearing was held on August 11, 2004. 

After consideration of the public 

comments, the IRS and the Treasury 

Department propose extensive changes 

to the 2004 Proposed Regulations. In 

order to allow the public an opportunity 

to comment with respect to these 

extensive changes, we are issuing these 

proposed regulations and holding a 

public hearing on these proposed 

regulations. 

Explanation of Provisions 

1. Introduction and Existing Regulations 

In general, interest on State or local 

bonds is excludable from gross income 


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under section 103(a). Under section 

103(b), however, interest on private 

activity bond is excludable from gross 

income under section 103 only if the 

bond meets the requirements for a 

qualified bond under section 141(e) and 

other applicable requirements under 

section 103. Section 141(e) defines a 

qualified bond to include an exempt 

facility bond that meets certain 

requirements. Section 142(a) defines an 

exempt facility bond to mean any bond 

that is issued as part of an issue 95 

percent or more of the net proceeds of 

which are to be used to provide an 

exempt facility specified in section 

142(a). Section 142(a)(6) includes a 

solid waste disposal facility as one 

specified type of qualified exempt 

facility. 

Section 1.103–8(f)(2)(ii)(a) of the 

Existing Regulations generally defines 

solid waste disposal facilities to mean 

any property or portion thereof used for 

the collection, storage, treatment, 

utilization, processing, or final disposal 

of solid waste. Section 1.103– 

8(f)(2)(ii)(b) of the Existing Regulations 

provides that the term solid waste has 

the same meaning as in former section 

203(4) of the Solid Waste Disposal Act 

(42 U.S.C. 3252(4)), as quoted in 

§ 1.103–8(f)(2)(ii)(b), except that 

material will not qualify as solid waste 

unless, on the date of issue of the 

obligations issued to provide the facility 

to dispose of the waste material, it is 

property that is useless, unused, 

unwanted, or discarded solid material 

that has no market or other value at the 

place where the property is located (NoValue Test). Thus, under the Existing 

Regulations, if any person is willing to 

purchase property at any price, the 

property fails to constitute waste. By 

contrast, under § 1.103–8(f)(ii)(B) of the 

Existing Regulations, if any person is 

willing to remove the property at his 

own expense but is unwilling to 

purchase it at any price, the material is 

waste. 

Former section 203(4) of the Solid 

Waste Disposal Act, as quoted in 

§ 1.103–8(f)(2)(ii)(b) of the Existing 

Regulations, provides that the term solid 

waste means: 

[g]arbage, refuse, and other discarded solid 

materials, including solid-waste materials 

resulting from industrial, commercial, and 

agricultural operations, and from community 

activities, but does not include solids or 

dissolved material in domestic sewage or 

other significant pollutants in water 

resources, such as silt, dissolved or 

suspended solids in industrial waste water 

effluents, dissolved materials in irrigation 

return flows or other common water 

pollutants. 

Section 1.103–8(f)(2)(ii)(c) of the 

Existing Regulations provides that a 

facility that disposes of solid waste by 

reconstituting, converting, or otherwise 

recycling it into material that is not 

waste also qualifies as a solid waste 

disposal facility if solid waste 

constitutes at least 65 percent, by weight 

or volume, of the total materials 

introduced into the recycling process. 

Such a recycling facility does not fail to 

qualify as a solid waste disposal facility 

under the Existing Regulations solely 

because it operates at a profit. 

Section 17.1(a) of the Existing 

Regulations generally provides that, for 

mixed-use facilities that serve a solid 

waste disposal function and other 

functions, only the portion of the cost of 

the property allocable to the function of 

solid waste disposal qualifies as an 

eligible cost of a solid waste disposal 

facility. Section 17.1(a) of the Existing 

Regulations further provides that a 

facility that otherwise qualifies as a 

solid waste disposal facility will not be 

treated as having a function other than 

solid waste disposal merely because 

material or heat that has utility or value 

is recovered or results from the disposal 

process. Section 17.1(a) of the Existing 

Regulations provides that, when 

materials or heat are recovered, the 

waste disposal function includes the 

processing of those materials or heat 

that occurs in order to put them into the 

form in which the materials or heat are 

in fact sold or used, but does not 

include further processing that converts 

the materials or heat into other 

products. 

Section 17.1(b) of the Existing 

Regulations provides that the portion of 

the cost of property allocable to solid 

waste disposal is determined by 

allocating the cost of the property 

between the property’s solid waste 

disposal function and any other 

functions by any method that 

reasonably reflects a separation of costs 

for each function of the property, based 

on the facts and circumstances. 

2. The 2004 Proposed Regulations 

In light of the changes that have 

occurred in the waste recycling industry 

since the Existing Regulations were 

issued in the 1970s, the IRS and the 

Treasury Department issued Notice 

2002–51 (2002–2 CB 131), which 

invited comments on issues concerning 

the application of section 142 to solid 

waste disposal facilities, including 

recycling facilities. After consideration 

of the public comments on the Notice, 

the IRS and the Treasury Department 

issued the 2004 Proposed Regulations. 

See § 601.601(d)(2)(ii)(b). 

The 2004 Proposed Regulations 

proposed to eliminate the No-Value Test 

for determining whether material is 

solid waste. Instead, the 2004 Proposed 

Regulations, retaining the definition of 

solid waste under former section 203(4) 

of the Solid Waste Disposal Act, 

provided that ‘‘garbage, refuse and other 

discarded solid materials’’ meant 

material that is solid and that is 

introduced into a final disposal process, 

conversion process, recovery process, or 

transformation process (as those terms 

were defined in the 2004 Proposed 

Regulations) unless such material fell 

within one of several categories of 

specifically excluded items. Included 

within the categories of specifically 

excluded items under the 2004 

Proposed Regulations were: (1) Fossil 

fuels or other materials created for the 

principal purpose of converting the 

materials to heat, hot water, steam, or 

other useful energy, introduced into a 

conversion process; (2) precious metals 

introduced into a recovery process; (3) 

hazardous materials subject to final 

permit requirements under subtitle C of 

title II of the Solid Waste Disposal Act 

(as in effect on October, 22, 1986, the 

date of enactment of the Tax Reform Act 

of 1986); and (4) radioactive materials. 

The 2004 Proposed Regulations 

provided that a facility is a solid waste 

disposal facility to the extent that the 

facility is: (1) Used to perform a solid 

waste disposal function, (2) used to 

perform a preliminary function, or (3) 

functionally related and subordinate 

(within the meaning of § 1.103–8(a)(3)) 

to a facility that is used to perform a 

solid waste disposal function or a 

preliminary function. 

The 2004 Proposed Regulations 

further defined a solid waste disposal 

function as the processing of solid waste 

in (1) a final disposal process, (2) a 

conversion process, (3) a recovery 

process, or (4) a transformation process. 

A final disposal process was defined as 

the placement of material in a landfill 

or the incineration of material without 

any useful energy being captured. A 

conversion process was defined as a 

process in which material is incinerated 

and heat, hot water, or steam is created 

and captured as useful energy beginning 

with the incineration of material and 

ending at the point at which the latest 

of heat, hot water, or steam is created. 

A recovery process was defined as a 

process that starts with the melting or 

re-pulping of material to return the 

material to a form in which the material 

previously existed for use in the 

fabrication of an end product and ends 

immediately before the material is 

processed in the same or substantially 

the same way that virgin material is 


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processed to fabricate the end product. 

With respect to such definition of 

recovery process, the 2004 Proposed 

Regulations further provided that if an 

end product is fabricated entirely from 

non-virgin material, the recovery 

process ends immediately before the 

non-virgin material is processed in the 

same or substantially the same way that 

virgin material is processed in a 

comparable fabrication process that uses 

only virgin material or a combination of 

virgin and non-virgin material. 

According to the 2004 Proposed 

Regulations, refurbishing, repair, or 

similar activities are not recovery 

processes. The IRS and Treasury 

Department reserved on the definition 

of transformation process. 

The 2004 Proposed Regulations 

provided that a preliminary function is 

the collection, separation, sorting, 

storage, treatment, processing, 

disassembly, or handling of solid 

material that is preliminary and directly 

related to a solid waste disposal 

function unless for each year while the 

issue is outstanding, more than 50 

percent, by weight or volume, of the 

total materials that result from the entire 

activity (both the part that is 

preliminary and directly related to a 

solid waste disposal function and the 

part that is not preliminary and directly 

related to a solid waste disposal 

function) is solid waste. 

The 2004 Proposed Regulations 

further provided that if a facility is used 

to perform both (1) a solid waste 

disposal function or a preliminary 

function, and (2) another function, then 

the costs of the facility allocable to the 

solid waste disposal function or the 

preliminary function are determined 

using any reasonable method, based on 

all the facts and circumstances. This 

rule applies, for example, if a facility is 

used (1) to process solid waste in a 

recovery process, and (2) to perform 

another function that is neither a solid 

waste disposal function (because it does 

not process solid waste in a final 

disposal process, conversion process, 

recovery process, or transformation 

process) nor a preliminary function 

(because it is not preliminary and 

directly related to a solid waste disposal 

function). The 2004 Proposed 

Regulations also contained a special 

rule to determine the portion of the 

costs of property that are allocable to a 

solid waste disposal function if the 

property is used to perform a final 

disposal process, conversion process, 

recovery process, or transformation 

process and the inputs to the process 

consist of solid waste and material that 

is not solid waste. Under this special 

rule, the portion of the costs of property 

used to perform such a process that are 

allocable to a solid waste disposal 

function equals the lowest percentage of 

solid waste processed in the process in 

any year while the issue is outstanding. 

The percentage of solid waste processed 

in such a process for any year is the 

percentage, by weight or volume, of the 

total materials processed in the process 

that constitute solid waste for that year. 

If, however, for each year while the 

issue is outstanding, solid waste 

constitutes at least 80 percent, by weight 

or volume, of the total materials 

processed in the process, all of the costs 

of the property used to perform the 

process are allocable to a solid waste 

disposal function. 

3. Comments on the 2004 Proposed 

Regulations 

In response to the 2004 Proposed 

Regulation, comments were received 

with respect to the definition of solid 

waste. Some commentators criticized 

the elimination of the No-Value Test 

from the definition of solid waste in the 

2004 Proposed Regulations, while other 

commentators agreed with the deletion 

of the No-Value Test. Commentators 

suggested various changes to the 

proposed definition of solid waste. 

Other commentators suggested 

clarification that community waste 

qualifies as solid waste. 

Comments also were received with 

respect to categories of items 

specifically excluded from the 

definition of solid waste under the 2004 

Proposed Regulations. Some 

commentators suggested that the 

exclusion from solid waste for fossil 

fuels that are introduced into an energy 

conversion process is too broad because 

it excludes fossil fuels that are lowgrade, such as waste coal that is not 

grown, harvested, produced, mined, or 

otherwise created for the principal 

purpose of converting material to useful 

energy. Other commentators suggested 

that solid waste introduced into an 

energy conversion process should 

include certain byproducts of typical 

agricultural operations that are not 

engaged in with the principal purpose 

of growing, harvesting, producing, or 

otherwise creating products to convert 

such products into useful energy. 

Commentators further suggested 

clarification of the exclusion from the 

definition of solid waste for precious 

metals introduced to a recycling 

process. Still other commentators 

further suggested the inclusion of 

hazardous waste and radioactive waste 

as solid waste. 

Comments were received with respect 

to the various solid waste disposal 

processes. With respect to the final 

disposal process, some commentators 

suggested the inclusion of indefinite 

confinement of material within a final 

disposal process. With respect to the 

energy conversion process, 

commentators suggested including 

methods of creating energy besides 

combustion within an energy 

conversion process and expanding the 

scope of an eligible energy conversion 

process to include certain related 

processes. Another comment suggested 

disregarding small amounts of 

otherwise-ineligible fossil fuels and 

chemical and other additives. 

Comments also were received with 

respect to mixed-input facilities that 

receive both solid waste material and 

other types of input. Commentators 

suggested an expansion of the scope of 

permitted mixed-input facilities to 

include an allowable amount of 35 

percent or less of material that is not 

solid waste to be introduced to an 

energy conversion process or a recycling 

process without disqualifying those 

processes. Commentators also suggested 

measuring the allowable amount of nonsolid waste input into a mixed-input 

facility based on the average percentage 

of inputs that are not solid waste over 

the life of the issue. 

The IRS and Treasury Department 

have considered these comments, and 

the proposed regulations contained in 

this document implement a number of 

these recommendations. 

4. Regulations Proposed in This 

Document 

A. Solid Waste Disposal Facility 

The proposed regulations define a 

solid waste disposal facility as any 

facility to the extent that it (1) processes 

solid waste in a qualified solid waste 

disposal process, (2) performs a 

preliminary function, or (3) is 

functionally related and subordinate 

(within the meaning of § 1.103–8(a)(3)) 

to a facility which either processes solid 

waste in a qualified solid waste disposal 

process or performs a preliminary 

function. 

B. Definition of Solid Waste 

The proposed regulations eliminate 

the No-Value Test, as did the 2004 

Regulations. The IRS and the Treasury 

Department have determined that 

whether material has value, or value 

apart from recycling as one 

commentator suggested, is 

unadministrable. However, in response 

to the comments received with respect 

to the 2004 Proposed Regulations, the 

IRS and the Treasury Department have 

determined that a definition of solid 

waste is needed that takes into account 


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Federal Register / Vol. 74, No. 178 / Wednesday, September 16, 2009 / Proposed Rules 47503 

the material itself and not only the 

process by which such material is to be 

disposed or recycled. Accordingly, the 

proposed regulations define solid waste 

as garbage, refuse, and other solid 

material, derived from any agricultural, 

commercial, consumer, or industrial 

operation or activity that is either used 

material or residual material and that is 

reasonably expected by the person who 

purchases or otherwise acquires such 

material to be introduced within a 

reasonable time after such purchase or 

acquisition in a qualified solid waste 

disposal process. While the type of 

disposal or recycling process does not 

affect the treatment of material as solid 

waste, the person acquiring such 

material must intend to place such 

materials into a qualified solid waste 

disposal process within a reasonable 

time after acquisition. Material that the 

acquiring party intends to store or resell 

to the general public is not solid waste 

under the proposed regulations. 

Used material is defined in the 

proposed regulations as any material 

that has been used previously as an 

agricultural, commercial, consumer, or 

industrial product or as a component of 

any such product. It is the intention of 

the IRS and Treasury Department that 

this definition be interpreted broadly to 

encompass popularly understood uses 

of materials but that such definition 

should not apply to smaller products 

purchased by manufacturers and 

incorporated by such manufacturer into 

a larger product. 

Residual material is defined in the 

proposed regulations as any residual 

byproduct or excess unused raw 

material that remains from the 

production of any agricultural, 

commercial, consumer, or industrial 

product, provided that material qualifies 

as residual material only to the extent 

that it constitutes less than five percent 

of the total material introduced into the 

production process and it has a fair 

market value that is reasonably expected 

to be lower than that of any product 

made in that production process. This 

definition is intended to encompass a 

wide range of products from waste coal 

to byproducts of typical agricultural 

operations, and is intended to further 

encourage innovation in the full use of 

all resources. 

C. Specific Exclusions From the 

Definition of Solid Waste 

The proposed regulations exclude 

from the definition of solid waste the 

following items: (1) Virgin material; (2) 

solids within liquids and liquid waste; 

(3) precious metals; (4) hazardous 

material; and (5) radioactive material. 

The definition of virgin material in the 

proposed regulations encompasses all 

raw materials except to the extent such 

material becomes remainder material. 

The proposed regulations further clarify 

that a material does not cease to be 

virgin material until it has been 

processed to a point where no further 

processing is expected. 

The proposed regulations specifically 

exclude certain commonly-recognized 

precious metals from the definition of 

solid waste because recovery of these 

metals generally would take place with 

or without a recycling industry. 

With respect to hazardous and 

radioactive waste, the statute and 

legislative history suggest that Congress 

intended to exclude hazardous waste 

and radioactive waste from solid waste. 

The statute treats qualified hazardous 

waste facilities separately as eligible 

exempt facilities under section 

142(a)(10) in addition to solid waste 

disposal facilities under section 

142(a)(6). In addition, the legislative 

history provides, in relevant part, that 

‘‘the conferees wish to clarify that solid 

waste does not include most hazardous 

waste (including radioactive waste).’’ H. 

Rep. No. 99–841, 99th Cong. 2d. Sess 

(September 18, 1986), 1986–3 C.B. Vol. 

4, at II–704. Accordingly, such items are 

specifically excluded from the 

definition of solid waste. 

D. Qualified Solid Waste Disposal 

Process 

The proposed regulations provide for 

three eligible types of solid waste 

disposal processes, including a final 

disposal process, an energy conversion 

process, and a recycling process. In 

order to provide flexibility for future 

innovation, absent an express restriction 

in the proposed regulations, a solid 

waste disposal function may employ 

any biological, engineering, industrial, 

or technological method. 

Under the proposed regulations, a 

final disposal process includes the 

placement of solid waste in a landfill, 

the incineration of solid waste without 

capturing any useful energy, and the 

containment of solid waste with the 

reasonable expectation that the 

containment will continue indefinitely 

and that the solid waste has no current 

or future beneficial use. 

To accommodate existing and new 

technologies, the description of an 

energy conversion process in the 

proposed regulations includes thermal, 

chemical, and other processes used to 

create and capture useful energy. The 

proposed regulations also permit 35 

percent or less of the material 

introduced to an energy conversion 

process to be material other than solid 

waste to accommodate disposal 

processes that require the introduction 

of materials other than solid waste. In 

general, under the proposed regulations, 

an energy conversion process begins at 

the point of the first application of a 

process to create and capture useful 

energy and ends at the point at which 

the useful energy is first created or 

captured in the form of a first useful 

product (for example, the conversion of 

solid waste into useful steam energy). 

The proposed regulations generally do 

not include related processes in an 

energy conversion process because these 

processes are appropriately included in 

preliminary facilities and functionally 

related and subordinate functions. 

In response to public comment and in 

further consideration of policy in 

support of recycling, the proposed 

regulations combine the concepts of 

recovery process and transformation 

process introduced in the 2004 

Proposed Regulations into an eligible 

recycling process, which means a 

process for disposing of solid waste that 

reconstitutes, transforms, or otherwise 

processes the solid waste into a useful 

product. The recycling process begins at 

the point of the first application of a 

process to reconstitute or transform the 

solid waste into a useful product, such 

as decontamination, melting, repulping, shredding, or other processing 

of the solid waste to accomplish this 

purpose. The recycling process ends at 

the point of completion of production of 

the first useful product from the solid 

waste. 

E. First Useful Product Principle 

The proposed regulations provide 

guidance on the standard for 

determining the first useful product for 

purposes of the end point of an eligible 

energy conversion process and recycling 

process. For this purpose, the proposed 

regulations provide that the term useful 

product means a product that is useful 

for consumption in individual, 

commercial, industrial, or agricultural 

use and that could be sold for such use, 

whether or not actually sold. For this 

purpose, a useful product includes both 

a product useful to an individual or 

commercial consumer as an ultimate 

end-use product and a product useful to 

an industrial user as a material or input 

for processing in some stage of a 

manufacturing or production process to 

produce a different end-use product. 

Further, for this purpose, in the case of 

a continuous or integrated production 

process, the determination of when a 

useful product may result from such an 

integrated process may take into 

account operational constraints that 

affect the point in production when a 

useful product reasonably can be 


srobinson on DSKHWCL6B1PROD with PROPOSALS
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extracted or isolated and sold 

independently. 

F. Mixed-Input Facilities 

The proposed regulations expand the 

scope of permitted mixed-input 

facilities to include an allowable 

amount of 35 percent or less of material 

that is not solid waste to be introduced 

each year into an energy conversion 

process or a recycling process without 

disqualifying those processes. 

Proposed Effective Dates 

In general, the proposed regulations 

will apply to bonds to which section 

142 applies that are sold on or after the 

date that is 60 days after the date of 

publication of final regulations under 

section 142(a)(6) in the Federal 

Register. Issuers may apply this section 

to bonds sold before the date that is 60 

days after publication of final 

regulations in the Federal Register. 

Special Analysis 

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 Code, the 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 

written (a signed original and eight (8) 

copies) or electronic comments that are 

submitted timely to the IRS. The IRS 

and Treasury Department request 

comments on the clarity of the proposed 

rules and how they can be made easier 

to understand. All comments will be 

available for public inspection and 

copying. 

A public hearing has been scheduled 

for January 5, 2010 beginning at 10 a.m. 

in room 2615 of the Internal Revenue 

Building, 1111 Constitution Avenue, 

NW., Washington, DC. Due to building 

security procedures, visitors must enter 

at the Constitution Avenue entrance. In 

addition, all visitors must present photo 

identification to enter the building. 

Because of access restrictions, visitors 

will not be admitted beyond the 

immediate entrance area more than 30 

minutes before the hearing starts. For 

information about having your name 

placed on the building access list to 

attend the hearing, see the FOR FURTHER

INFORMATION CONTACT section of this 

preamble. 

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

apply to the hearing. Persons who wish 

to present oral comments at the hearing 

must submit electronic or written 

comments and an outline of the topics 

to be discussed and the time to be 

devoted to each topic (signed original 

and eight (8) copies) by December 17, 

2009. A period of 10 minutes will be 

allotted to each person for making 

comments. An agenda showing the 

scheduling of the speakers will be 

prepared after the deadline for receiving 

outlines has passed. Copies of the 

agenda will be available free of charge 

at the hearing. 

Drafting Information 

The principal authors of these 

proposed regulations are Aviva M. Roth 

and Timothy L. Jones, Office of the 

Associate Chief Counsel (Financial 

Institutions and Products), Internal 

Revenue Service. However, personnel 

from other offices of the Treasury 

Department and the IRS participated in 

their development. 

Withdrawal of Previous Notice of 

Proposed Rulemaking 

Accordingly, under the authority of 

26 U.S.C. 7805, the notice of proposed 

rulemaking (REG–140492–02) that was 

published in the Federal Register on 

May 10, 2004 (69 FR 25856), is 

withdrawn as of September 16, 2009. 

List of Subjects 

26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 17 

Income taxes, Reporting and 

recordkeeping requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

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 * * * 

§ 1.103–8 [Amended] 

Par. 2. Section 1.103–8 is amended by 

removing paragraph (f)(2)(ii) and 

redesignating paragraph (f)(2)(iii) as 

(f)(2)(ii). 

Par. 3. Section 1.142(a)(6)–1 is added 

to read as follows: 

§ 1.142(a)(6)–1 Exempt facility bonds: 

solid waste disposal facilities. 

(a) In general. This section defines the 

term solid waste disposal facility for 

purposes of section 142(a)(6). 

(b) Solid waste disposal facility. The 

term solid waste disposal facility means 

a facility to the extent that the facility— 

(1) Processes solid waste (as defined 

in paragraph (c) of this section) in a 

qualified solid waste disposal process 

(as defined in paragraph (d) of this 

section); 

(2) Performs a preliminary function 

(as defined in paragraph (f) of this 

section); or 

(3) Is functionally related and 

subordinate (within the meaning of 

§ 1.103–8(a)(3)) to a facility described in 

paragraph (1) or (2) of this section. 

(c) Solid waste—(1) In general. Except 

to the extent excluded under paragraph 

(c)(2) of this section, for purposes of 

section 142(a)(6), the term solid waste 

means garbage, refuse, and other solid 

material derived from any agricultural, 

commercial, consumer, or industrial 

operation or activity if the material 

meets the requirements of both 

paragraph (c)(1)(i) and paragraph 

(c)(1)(ii) of this section. 

(i) Used material or residual material. 

Material meets the requirements of this 

paragraph (c)(1) if it is either used 

material (as defined in paragraph 

(c)(1)(i)(A)) or residual material (as 

defined in paragraph(c)(1)(i)(B)). 

(A) Used material. The term used 

material means any material that has 

been used previously as an agricultural, 

commercial, consumer or industrial 

product or as a component of any such 

product. 

(B) Residual material. The term 

residual material means any residual 

byproduct or excess unused raw 

material that remains from the 

production of any agricultural, 

commercial, consumer, or industrial 

product, provided that material qualifies 

as residual material only to the extent 

that it constitutes less than five percent 

of the total material introduced into the 

production process and it has a fair 

market value that is reasonably expected 

to be lower than that of any product 

made in that production process. 

(ii) Reasonably expected introduction 

into a qualified solid waste disposal 

process. Material meets the 

requirements of this paragraph (c)(1)(ii) 

if it is reasonably expected by the 

person who purchases or otherwise 

acquires it to be introduced within a 


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reasonable time after such purchase or 

acquisition into a qualified solid waste 

disposal process described in paragraph 

(d) of this section. 

(2) Exclusions from solid waste. The 

following materials do not constitute 

solid waste: 

(i) Virgin material. Solid waste 

excludes any virgin material except to 

the extent that it is a residual material. 

The term virgin material means material 

that has not been processed into an 

agricultural, commercial, consumer, or 

industrial product or a component of 

any such product. Further, for this 

purpose, material continues to be virgin 

material after it has been grown, 

harvested, mined, or otherwise 

extracted from its naturally occurring 

location and cleaned, divided into 

component elements, modified, or 

enhanced as long as further processing 

is required before it becomes an 

agricultural, commercial, consumer, or 

industrial product or a component of 

any such product. 

(ii) Solids within liquids and liquid 

waste. Solid waste excludes any solid or 

dissolved material in domestic sewage 

or other significant pollutant in water 

resources, such as silt, dissolved or 

suspended solids in industrial waste 

water effluents, dissolved materials in 

irrigation return flows or other common 

water pollutants, and liquid or gaseous 

waste. 

(iii) Precious metals. Solid waste 

excludes gold, silver, ruthenium, 

rhodium, palladium, osmium, iridium, 

platinum, gallium, and rhenium. 

(iv) Hazardous material. Solid waste 

excludes any hazardous material that is 

disposed of at a facility that is subject 

to final permit requirements under 

subtitle C of title II of the Solid Waste 

Disposal Act as in effect on the date of 

the enactment of the Tax Reform Act of 

1986 (which is October 22, 1986). See 

section 142(h)(1) of the Internal 

Revenue Code. 

(v) Radioactive material. Solid waste 

excludes any radioactive material. 

(d) Qualified solid waste disposal 

process. The term qualified solid waste 

disposal process means the processing 

of solid waste in a final disposal process 

(as defined in paragraph (d)(1) of this 

section), an energy conversion process 

(as defined in paragraph (d)(2) of this 

section), or a recycling process (as 

defined in paragraph (d)(3) of this 

section). Absent an express restriction to 

the contrary in this section, a qualified 

solid waste disposal process may 

employ any biological, engineering, 

industrial, or technological method. 

(1) Final disposal process. The term 

final disposal process means either the 

placement of solid waste in a landfill, 

the incineration of solid waste without 

capturing any useful energy, or the 

containment of solid waste with a 

reasonable expectation that the 

containment will continue indefinitely 

and that the solid waste has no current 

or future beneficial use. 

(2) Energy conversion process. The 

term energy conversion process means a 

thermal, chemical, or other process that 

is applied to solid waste to create and 

capture synthesis gas, heat, hot water, 

steam, or other useful energy. The 

energy conversion process begins at the 

point of the first application of such 

process. The energy conversion process 

ends at the point at which the useful 

energy is first created or captured in the 

form of a first useful product (as defined 

in paragraph (e) of this section), 

provided that, in all events, the energy 

conversion process ends before any 

transfer or distribution of synthesis gas, 

heat, hot water, steam, or other useful 

energy. 

(3) Recycling process—(i) In general. 

The term recycling process means 

reconstituting, transforming, or 

otherwise processing solid waste into a 

useful product. The recycling process 

begins at the point of the first 

application of a process to reconstitute 

or transform the solid waste into a 

useful product, such as 

decontamination, melting, re-pulping, 

shredding, or other processing of the 

solid waste to accomplish this purpose. 

The recycling process ends at the point 

of completion of production of the first 

useful product from the solid waste. 

(ii) Refurbishment, repair, or similar 

activities. The term recycling process 

does not include refurbishment, repair, 

or similar activities. The term 

refurbishment means the breakdown 

and reassembly of a product if such 

activity is done on a product by product 

basis and if the finished product 

contains more than 30 percent of its 

original materials or components. 

(e) First useful product. The term first 

useful product means the first product 

produced from solid waste that is useful 

for consumption in agricultural, 

consumer, commercial, or industrial 

operation or activity and that could be 

sold for such use, whether or not 

actually sold. A useful product includes 

both a product useful to an individual 

consumer as an ultimate end-use 

consumer product and a product useful 

to an industrial user as a material or 

input for processing in some stage of a 

manufacturing or production process to 

produce a different end-use consumer 

product. In the case of a continuous or 

integrated production process, the 

determination of when a useful product 

may result from such an integrated 

process may take into account 

operational constraints that affect the 

point in production when a useful 

product reasonably can be extracted or 

isolated and sold independently. 

(f) Preliminary function. A 

preliminary function is a function to 

collect, separate, sort, store, treat, 

process, disassemble, or handle solid 

waste that is preliminary to and directly 

related to a qualified solid waste 

disposal process. A function qualifies as 

a preliminary function only if more than 

50 percent of the total materials that 

result from the function is solid waste 

in each year that the issue is 

outstanding. 

(g) Mixed-use facilities—(1) In 

general. Except as otherwise provided 

in paragraph (g)(2) of this section, if a 

facility is used for both a qualified solid 

waste disposal function (including a 

qualified solid waste disposal process or 

a preliminary function) and a 

nonqualified function, then the costs of 

the facility allocable to the qualified 

solid waste disposal function are 

determined using any reasonable 

method, based on all the facts and 

circumstances. See § 1.103–8(a)(1) for 

allocation rules on amounts properly 

allocable to an exempt facility. 

(2) Mixed inputs—(i) In general. 

Except as provided in paragraph 

(g)(2)(ii) of this section, for each 

qualified solid waste disposal process, 

the percentage of the costs of the 

property used for such process that are 

allocable to a qualified solid waste 

disposal process equals the average 

annual percentage of solid waste 

processed in that process while the 

issue is outstanding. The average 

percentage of solid waste processed in 

such process for any year is the average 

percentage, by weight or volume, of the 

total materials processed in that process 

that constitute solid waste for that year. 

(ii) Special rule for mixed-input 

processes if at least 65 percent of the 

materials processed are solid waste. For 

each qualified solid waste disposal 

process, if the annual percentage of 

solid waste used in that process for each 

year that the issue is outstanding equals 

at least 65 percent of the materials used 

in that process, then all of the costs of 

the property used for such process are 

treated as allocable to a qualified solid 

waste disposal process. The percentage 

of solid waste used in such process for 

any year is the percentage, by weight or 

volume, of the total materials used in 

that process that constitute solid waste 

for that year. 

(h) Examples. The following examples 

illustrate the application of this section: 

Example 1. Nonqualified unused 

material—cloth. Company A takes wool and 


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47506 Federal Register / Vol. 74, No. 178 / Wednesday, September 16, 2009 / Proposed Rules 

weaves it into cloth and then sells the cloth 

to a manufacturer to manufacture clothing. 

The cloth is material that has not been used 

previously as an agricultural, commercial, 

consumer, or industrial product or as a 

component of any such product. 

Accordingly, the cloth is not solid waste. 

Example 2. Residual material from refining 

of crude oil. Company B takes crude oil and 

refines it into various products, including 

finished motor gasoline, distillate fuel oil, 

and jet fuel. The balance of the crude oil 

remaining after this production process is in 

the form of a nonhazardous material which 

subsequently is used to make asphalt. This 

nonhazardous material constitutes less than 

5 percent of the total crude oil that was 

introduced into the production process and 

it has a fair market value that is reasonably 

expected to be lower than that of any product 

produced in that oil refining process. The 

portion of the crude oil that remains after the 

refining process as the nonhazardous 

material is residual material within the 

meaning of paragraph (c)(1)(i)(B) of this 

section that qualifies as solid waste. The 

portion of the facility directly related to the 

production of asphalt from such residual 

material may be treated as a qualified solid 

waste disposal facility up to the point of the 

production of a first useful product (here 

asphalt) within the meaning of paragraph (e) 

of this section from the residual material. 

Example 3. Residual material—waste coal. 

Company C mines coal. Less than 5 percent 

of ore mined is low quality byproduct of coal 

mining known as waste coal, which cannot 

be converted to energy under a normal 

energy-production process because the BTU 

content is too low. Waste coal has a lower 

fair market value than any product produced 

in the coal mining operation. Waste coal is 

solid waste because it is residual material 

within the meaning of paragraph (c)(1)(i)(B) 

of this section and Company C reasonably 

expects to introduce the waste coal into a 

solid waste disposal process. A facility that 

converts this waste coal into energy may be 

treated as a solid waste disposal facility. 

Example 4. Virgin material—logs. 

Company D cuts down trees and sells the 

lumber to another company, which further 

processes the lumber into paper. In order to 

facilitate shipping, Company D cuts the trees 

into uniform logs. The trees are not solid 

waste because they are virgin materials 

within the meaning of paragraph (c)(2)(i) of 

this section. The division of such trees into 

uniform logs does not change the status of 

the trees as virgin material. 

Example 5. Qualified solid waste disposal 

process—landfill. Company E plans to 

construct a landfill. The landfill will not be 

subject to the final permit requirements 

under subtitle C of title II of the Solid Waste 

Disposal Act (as in effect on the date of 

enactment of the Tax Reform Act of 1986). 

Company E expects that the landfill will be 

filled entirely with material that will qualify 

as solid waste within the meaning of 

paragraph (c) of this section. Company E does 

not expect that a significant portion of the 

material placed in the landfill will be virgin 

materials or precious metals. Placing solid 

waste into a landfill is a qualified solid waste 

disposal process. The landfill is a qualified 

solid waste disposal facility. 

Example 6. Qualified solid waste disposal 

process—recycling tires. Company F owns a 

facility that converts old, previously used 

tires into roadbed material. The used tires are 

used material within the meaning of 

paragraph (c)(1)(i)(A) of this section that 

qualifies as solid waste. Between the 

introduction of the old tires into the roadbed 

manufacturing process and the completion of 

the roadbed material, the facility does not 

create any interim useful products. The 

process for the manufacturing of the roadbed 

material from the old tires is a qualified solid 

waste disposal process as a recycling process 

and the facility that converts the tires into 

roadbed material is a qualified solid waste 

disposal facility. This conclusion would be 

the same if the recycling process took place 

at more than one plant. 

Example 7. Nonqualified refurbishment. 

Company G purchases used cars and restores 

them. This restoration process includes 

disassembly, cleaning, and repairing of the 

cars. Parts that cannot be repaired are 

replaced. The restored cars contain at least 30 

percent of the original pieces. While the cars 

are solid waste, the refurbishing process is 

not a qualified solid waste disposal process. 

Accordingly, Company G’s facility is not a 

qualified solid waste disposal facility. 

Example 8. Qualified solid waste disposal 

facility—first useful product rule—paper 

recycling. Company H employs an integrated 

process to re-pulp discarded magazines, 

clean the pulp, and produce retail paper 

towel products. Operational constraints on 

Company H’s process do not allow for 

reasonable extraction, isolation, and sale of 

the cleaned paper pulp independently 

without degradation of the pulp. Company H 

further processes the paper pulp into large 

industrial-sized rolls of paper which are 

about 12 feet in diameter. At this point in the 

process, Company H could either sell such 

industrial-sized rolls of paper to another 

company for further processing to produce 

retail paper products or it could produce 

those retail products itself. In general, paper 

pulp is a useful product that is bought and 

sold on the market as a material for input 

into manufacturing or production processes. 

The discarded magazines are solid waste 

because they are used material within the 

meaning of paragraph (c)(1)(i)(A) of this 

section. Company H’s facility is engaged in 

a recycling process within the meaning of 

paragraph (d)(3) of this section to the extent 

that it repulps and cleans the discarded 

magazines generally and further to the extent 

that it produces industrial-sized rolls of 

paper under the particular circumstances 

here. Specifically, taking into account the 

operational constraints on Company H’s 

facility that limit its ability reasonably to 

extract, isolate, and sell the paper pulp 

independently, the first useful products 

within the meaning of paragraph (e) of this 

section from Company H’s recycling process 

are the industrial-sized rolls of paper. The 

portion of Company H’s facility that 

produces industrial-sized rolls of paper is a 

qualified solid waste disposal facility, and 

the portion of Company H’s facility that 

further processes the industrial-sized rolls of 

paper into retail paper towels is not a 

qualified solid waste facility. Further, if the 

operational characteristics of Company H’s 

facility allowed for reasonable extraction, 

isolation, and sale of the paper pulp 

independently, the first useful product 

would be the paper pulp and the portion of 

Company H’s facility that cleans and re-pulps 

the magazines before processing in the paper 

machine to produce industrial-sized rolls of 

paper would be a qualified solid waste 

disposal facility. 

Example 9. First useful product rule— 

energy conversion process. Company I 

receives solid waste from a municipal 

garbage collector. Company I burns that solid 

waste in an incinerator to remove exhaust gas 

and to produce heat. Company I further 

processes the heat in a heat exchanger to 

produce steam. Company I further processes 

the steam to generate electricity. The first 

useful product in this process is the useful 

energy in the form of steam. The facilities 

used to burn the solid waste and then capture 

the steam as useful energy are qualified solid 

waste disposal facilities because they process 

solid waste in an energy conversion process. 

The generating facilities used for further 

processing of the steam to create electricity 

do not engage in the energy conversion 

process and are not qualified solid waste 

disposal facilities. 

Example 10. Preliminary function. 

Company J owns a paper mill. At the mill, 

logs from nearby timber operations are 

processed through a machine that removes 

bark. The stripped logs are used to 

manufacture paper. The stripped bark 

represents less than 5 percent of the logs 

processed into paper and has a lower fair 

market value than any product produced 

from the paper mill. The stripped bark falls 

onto a conveyor belt that transports the bark 

to a storage bin that is used to store the bark 

briefly until Company J feeds the bark into 

a boiler. The conveyor belt and storage bin 

are used only for these purposes. The boiler 

is used only to create steam by burning the 

bark, and the steam is used to generate 

electricity. The stripped bark is solid waste 

because it is residual material within the 

meaning of paragraph (c)(1)(i)(B) of this 

section and because Company J expects to 

introduce the bark into a conversion process 

within a reasonable period of time. The 

creation of steam from the stripped bark is an 

energy conversion process that starts with the 

incineration of the stripped bark. The energy 

conversion process is a qualified solid waste 

disposal process. The conveyor belt performs 

a collection activity that is preliminary and 

that is directly related to the solid waste 

disposal function. The storage bin performs 

a storage function that is preliminary and 

that is directly related to the solid waste 

disposal function. Thus, the conveyor belt 

and storage bin are solid waste disposal 

facilities. The bark removal process is not a 

preliminary function because it is not 

directly related to the energy conversion 

process and it does not become so related 

merely because it results in material that is 

solid waste. 

Example 11. Mixed-input facility. 

Company K owns an incinerator financed by 

an issue and uses the incinerator exclusively 

to burn coal and solid material to create 

steam that is used to generate electricity. 


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Federal Register / Vol. 74, No. 178 / Wednesday, September 16, 2009 / Proposed Rules 47507 

Each year while the issue is outstanding, 40 

percent by volume and 45 percent by weight 

of the solid material that Company K 

processes in the conversion process is coal. 

The remainder of the solid material is either 

used material or residual material within the 

meaning of paragraph (c)(1)(i) of this section. 

Sixty percent of the costs of the property 

used to perform the energy conversion 

process are allocable to a solid waste disposal 

function. 

Example 12. Mixed-function facility. 

Company L owns and operates a facility 

financed by an issue and uses the facility 

exclusively to sort damaged bottles from 

undamaged bottles that may be re-used. The 

damaged bottles are directly introduced into 

a process that melts them for use in the 

fabrication of an end product. The damaged 

bottles are solid waste within the meaning of 

paragraph (b)(1) of this section, and the 

melting process is a qualified solid waste 

disposal process as a recycling process 

within the meaning of paragraph (c)(3) of this 

section. Refilling the bottles is not a qualified 

solid waste disposal process. Each year while 

the issue is outstanding, more than 50 

percent, by weight or volume, of all of the 

bottles that pass out of the sorting process are 

damaged bottles that are processed in a 

recycling process. The sorting facility 

performs a preliminary function, but it also 

performs another function. The costs of the 

sorting facility allocable to the preliminary 

function are determined using any reasonable 

method, based on all the facts and 

circumstances. 

(i) Effective Dates—(1) In general. 

This section applies to bonds to which 

section 142 applies that are sold on or 

after the date that is 60 days after 

publication of final regulations in the 

Federal Register. 

(2) Elective retroactive application. 

Issuers may apply this section to bonds 

sold before the date that is 60 days after 

publication of final regulations in the 

Federal Register. 

PART 17—TEMPORARY INCOME TAX 

REGULATIONS UNDER 26 U.S.C. 103C 

Par. 4. The authority citation for part 

17 continues to read in part as follows: 

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

§ 17.1 [Removed] 

Par. 5. Section 17.1 is removed. 

Linda M. Kroening, 

(Acting) Deputy Commissioner for Services 

And Enforcement. 

[FR Doc. E9–22258 Filed 9–15–09; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 180 

[EPA–HQ–OPP–2009–0431; FRL–8431–4] 

Mancozeb, Maneb, Metiram, and 

Thiram; Proposed Tolerance Actions 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is proposing to revoke 

certain tolerances for the fungicides 

mancozeb and maneb. Also, EPA is 

proposing to modify certain tolerances 

for the fungicides mancozeb, maneb, 

metiram, and thiram. In addition, EPA 

is proposing to establish new tolerances 

for the fungicides mancozeb, maneb, 

and metiram. The regulatory actions 

proposed in this document are in 

follow-up to the Agency’s reregistration 

program under the Federal Insecticide, 

Fungicide, and Rodenticide Act 

(FIFRA), and tolerance reassessment 

program under the Federal Food, Drug, 

and Cosmetic Act (FFDCA), section 

408(q). 

DATES: Comments must be received on 

or before November 16, 2009. 

ADDRESSES: Submit your comments, 

identified by docket identification (ID) 

number EPA–HQ–OPP–2009–0431, by 

one of the following methods: 

• Federal eRulemaking Portal: 

http://www.regulations.gov. Follow the 

on-line instructions for submitting 

comments. 

• Mail: Office of Pesticide Programs 

(OPP) Regulatory Public Docket (7502P), 

Environmental Protection Agency, 1200 

Pennsylvania Ave., NW., Washington, 

DC 20460–0001. 

• Delivery: OPP Regulatory Public 

Docket (7502P), Environmental 

Protection Agency, Rm. S–4400, One 

Potomac Yard (South Bldg.), 2777 S. 

Crystal Dr., Arlington, VA. Deliveries 

are only accepted during the Docket 

Facility’s normal hours of operation 

(8:30 a.m. to 4 p.m., Monday through 

Friday, excluding legal holidays). 

Special arrangements should be made 

for deliveries of boxed information. The 

Docket Facility telephone number is 

(703) 305–5805. 

Instructions: Direct your comments to 

docket ID number EPA–HQ–OPP–2009– 

0431. EPA’s policy is that all comments 

received will be included in the docket 

without change and may be made 

available on-line at http:// 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Do not submit information that you 

consider to be CBI or otherwise 

protected through regulations.gov or email. The regulations.gov website is an 

‘‘anonymous access’’ system, which 

means EPA will not know your identity 

or contact information unless you 

provide it in the body of your comment. 

If you send an e-mail comment directly 

to EPA without going through 

regulations.gov, your e-mail address 

will be automatically captured and 

included as part of the comment that is 

placed in the docket and made available 

on the Internet. If you submit an 

electronic comment, 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 EPA cannot read your 

comment due to technical difficulties 

and cannot contact you for clarification, 

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 docket 

are listed in the docket index available 

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

listed in the index, some information is 

not publicly available, e.g., CBI 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 in the 

electronic docket at http:// 

www.regulations.gov, or, if only 

available in hard copy, at the OPP 

Regulatory Public Docket in Rm. S– 

4400, One Potomac Yard (South Bldg.), 

2777 S. Crystal Dr., Arlington, VA. The 

hours of operation of this Docket 

Facility are from 8:30 a.m. to 4 p.m., 

Monday through Friday, excluding legal 

holidays. The Docket Facility telephone 

number is (703) 305–5805. 

FOR FURTHER INFORMATION CONTACT: 

Joseph Nevola, Pesticide Re-evaluation 

Division (7508P), Office of Pesticide 

Programs, Environmental Protection 

Agency, 1200 Pennsylvania Ave, NW., 

Washington, DC 20460–0001; telephone 

number: (703) 308–8037; e-mail address: 

nevola.joseph@epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. General Information 

A. Does this Action Apply to Me? 

You may be potentially affected by 

this action if you are an agricultural 

producer, food manufacturer, or 

pesticide manufacturer. Potentially 


srobinson on DSKHWCL6B1PROD with PROPOSALS