Federal Register / Vol. 76, No. 159 / Wednesday, August 17, 2011 / Proposed Rules 50949 

(ii) Under paragraph (a)(1) of this section, 

on their tax returns R is allowed an 

additional credit of $2 and S is allowed an 

additional credit of $455. 

Example 4. Married taxpayers filing 

separate tax returns. (i) Taxpayers T and U 

are married and have two dependents. In 

2013, the Exchange in the rating area where 

the family resides determines that their 2014 

household income will be $76,000 (340 

percent of the federal poverty line for a 

family of 4, applicable percentage 9.5). T and 

U enroll in a qualified health plan for 2014. 

The premium for the applicable benchmark 

plan is $14,100. The Exchange approves 

advance credit payments of $573 per month, 

computed as follows: $14,100 benchmark 

plan premium minus T and U’s contribution 

amount of $7,220 ($76,000 × .095) equals 

$6,880 (total advance credit); $6,880/12 = 

$573. 

(ii) T and U file income tax returns for 

2014 using a married filing separately filing 

status. T reports household income of 

$60,000 and a family size of three (324 

percent of the federal poverty line). U reports 

household income of $16,000 and a family 

size of one (147 percent of the federal poverty 

line). 

(iii) Because T and U are married but do 

not file a joint return for 2014, T and U are 

not applicable taxpayers and are not allowed 

a premium tax credit for 2014. See § 1.36B– 

2(b)(2). Under paragraph (b)(3) of this 

section, half of the advance credit payments 

($6,880/2 = $3,440) is allocated to T and half 

is allocated to U for purposes of determining 

their excess advance payments. The 

repayment limitation described in paragraph 

(a)(3) of this section applies to T and U based 

on the household income and family size 

reported on each return. Consequently, T’s 

tax liability for 2014 is increased by $2,500 

and U’s tax liability for 2014 is increased by 

$600. 

§ 1.36B–5 Information reporting by 

Exchanges. 

(a) Information required to be 

reported. An Exchange must report to 

the IRS and a taxpayer the following 

information for a qualified health plan 

the taxpayer enrolls in through the 

Exchange— 

(1) The premium and category of 

coverage (such as self-only) for the 

applicable benchmark plans used to 

compute advance credit payments and 

the period coverage was in effect; 

(2) The total premium for the coverage 

without reduction for advance credit 

payments or cost sharing; 

(3) The aggregate amounts of any 

advance credit payments or cost sharing 

reductions; 

(4) The name, address and taxpayer 

identification number (TIN) of the 

primary insured and the name and TIN 

of each other individual covered under 

the policy; 

(5) All information provided to the 

Exchange at enrollment or during the 

taxable year, including any change in 

circumstances, necessary to determine 

eligibility for and the amount of the 

premium tax credit; 

(6) All information necessary to 

determine whether a taxpayer has 

received excess advance payments; and 

(7) Any other information required in 

published guidance of general 

applicability, see § 601.601(d)(2) of this 

chapter. 

(b) Time and manner of reporting. 

The Commissioner may provide rules in 

published guidance of general 

applicability, see § 601.601(d)(2) of this 

chapter, for the time and manner of 

reporting under this section. 

Par. 3. Section 1.6011–8 is added to 

read as follows: 

§ 1.6011–8 Requirement of income tax 

return for taxpayers who claim the premium 

tax credit under section 36B. 

(a) Requirement of return. A taxpayer 

who receives advance payments of the 

premium tax credit under section 36B 

must file an income tax return for that 

taxable year on or before the fifteenth 

day of the fourth month following the 

close of the taxable year. 

(b) Effective/applicability date. This 

section applies for taxable years ending 

after December 31, 2013. 

Par. 4. In § 1.6012–1, paragraph 

(a)(2)(viii) is added to read as follows: 

§ 1.6012–1 Individuals required to make 

returns of income. 

(a) * * * 

(2) * * * 

(viii) For rules relating to returns 

required of taxpayers who receive 

advance payments of the premium tax 

credit under section 36B, see § 1.6011– 

8(a). 

* * * * * 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2011–20728 Filed 8–12–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 31 

[REG–151687–10] 

RIN 1545–BJ98 

Withholding on Payments by 

Government Entities to Persons 

Providing Property or Services; 

Hearing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of public hearing on 

proposed rulemaking. 

SUMMARY: This document provides 

notice of public hearing on proposed 

regulations relating to withholding by 

government entities on payments to 

persons providing property or services. 

DATES: The public hearing is being held 

on Monday, September 12, 2011, at 

10 a.m. The IRS must receive outlines 

of the topics to be discussed at the 

public hearing by Friday, September 2, 

2011. 

ADDRESSES: The public hearing is being 

held in the IRS Auditorium, Internal 

Revenue Service Building, 1111 

Constitution Avenue, NW., Washington, 

DC 20224. Send Submissions to 

CC:PA:LPD:PR (REG–151687–10), Room 

5205, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand-delivered Monday through 

Friday to CC:PA:LPD:PR (REG–151687– 

10), Couriers Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC or sent 

electronically via the Federal 

erulemaking Portal at http:// 

www.regulations.gov (REG–151687–10). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the regulations, A.G. Kelley, 

(202) 622–6040; concerning submissions 

of comments, the hearing and/or to be 

placed on the building access list to 

attend the hearing Funmi Taylor at (202) 

622–7180 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: The 

subject of the public hearing is the 

notice of proposed rulemaking (REG– 

151687–10), that was published in the 

Federal Register on Monday, May 9, 

2011 (76 FR 26678). 

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

apply to the hearing. Persons who wish 

to present oral comments at the hearing 

that submitted written comments by 

August 8, 2011, must submit an outline 

of the topics to be addressed and the 

amount of time to be denoted to each 

topic (Signed original and eight copies). 

A period of 10 minutes is allotted to 

each person for presenting oral 

comments. After the deadline for 

receiving outlines has passed, the IRS 

will prepare an agenda containing the 

schedule of speakers. Copies of the 

agenda will be made available, free of 

charge, at the hearing or in the Freedom 

of Information Reading Room (FOIA RR) 

(Room 1621) which is located at the 

11th and Pennsylvania Avenue, NW., 

entrance, 1111 Constitution Avenue, 

NW., Washington, DC. 

Because of access restrictions, the IRS 

will not admit visitors beyond the 

immediate entrance area more than 30 


Emcdonald on DSK2BSOYB1PROD with PROPOSALS
50950 Federal Register / Vol. 76, No. 159 / Wednesday, August 17, 2011 / Proposed Rules 

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 

document. 

LaNita VanDyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. 2011–20987 Filed 8–16–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2011–0697] 

RIN 1625–AA09 

Drawbridge Operation Regulation; Isle 

of Wight (Sinepuxent) Bay, Ocean City, 

MD 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: The Coast Guard proposes to 

change the regulations that govern the 

operation of the US 50 Bridge over Isle 

of Wight (Sinepuxent) Bay, mile 0.5, at 

Ocean City, MD. The proposed change 

will alter the dates the bridge is allowed 

to remain in the closed position to 

accommodate heavy volumes of 

vehicular traffic due to the annual July 

4th fireworks show. 

DATES: Comments and related material 

must reach the Coast Guard on or before 

October 17, 2011. 

ADDRESSES: You may submit comments 

identified by docket number USCG– 

2011–0697 using any one of the 

following methods: 

(1) Federal eRulemaking Portal: 

http://www.regulations.gov. 

(2) Fax: 202–493–2251. 

(3) Mail: Docket Management Facility 

(M–30), U.S. Department of 

Transportation, West Building Ground 

Floor, Room W12–140, 1200 New Jersey 

Avenue, SE., Washington, DC 20590– 

0001. 

(4) Hand delivery: Same as mail 

address above, between 9 a.m. and 5 

p.m., Monday through Friday, except 

Federal holidays. The telephone number 

is 202–366–9329. 

To avoid duplication, please use only 

one of these four methods. See the 

‘‘Public Participation and Request for 

Comments’’ portion of the 

SUPPLEMENTARY INFORMATION section 

below for instructions on submitting 

comments. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this proposed 

rule, call or e-mail Lindsey Middleton, 

Coast Guard; telephone 757–398–6629, 

e-mail Lindsey.R.Middleton@uscg.mil. If 

you have questions on viewing or 

submitting material to the docket, call 

Renee V. Wright, Program Manager, 

Docket Operations, telephone 202–366– 

9826. 

SUPPLEMENTARY INFORMATION: 

Public Participation and Request for 

Comments 

We encourage you to participate in 

this rulemaking by submitting 

comments and related materials. All 

comments received will be posted, 

without change to http:// 

www.regulations.gov and will include 

any personal information you have 

provided. 

Submitting Comments 

If you submit a comment, please 

include the docket number for this 

rulemaking (USCG–2011–0697), 

indicate the specific section of this 

document to which each comment 

applies, and provide a reason for each 

suggestion or recommendation. You 

may submit your comments and 

material online (http:// 

www.regulations.gov), or by fax, mail or 

hand delivery, but please use only one 

of these means. If you submit a 

comment online via http:// 

www.regulations.gov, it will be 

considered received by the Coast Guard 

when you successfully transmit the 

comment. If you fax, hand deliver, or 

mail your comment, it will be 

considered as having been received by 

the Coast Guard when it is received at 

the Docket Management Facility. We 

recommend that you include your name 

and a mailing address, an e-mail 

address, or a phone number in the body 

of your document so that we can contact 

you if we have questions regarding your 

submission. 

To submit your comment online, go to 

http://www.regulations.gov, click on the 

‘‘submit a comment’’ box, which will 

then become highlighted in blue. In the 

‘‘Document Type’’ drop down menu 

select ‘‘Proposed Rules’’ and insert 

‘‘USCG–2011–0697’’ in the ‘‘Keyword’’ 

box. Click ‘‘Search’’ then click on the 

balloon shape in the ‘‘Actions’’ column. 

If you submit your comments by mail or 

hand delivery, submit them in an 

unbound format, no larger than 81⁄2 by 

11 inches, suitable for copying and 

electronic filing. If you submit them by 

mail and would like to know that they 

reached the Facility, please enclose a 

stamped, self-addressed postcard or 

envelope. We will consider all 

comments and material received during 

the comment period and may change 

the rule based on your comments. 

Viewing Comments and Documents 

To view comments, as well as 

documents mentioned in this preamble 

as being available in the docket, go to 

http://www.regulations.gov, click on the 

‘‘read comments’’ box, which will then 

become highlighted in blue. In the 

‘‘Keyword’’ box insert ‘‘USCG–2011– 

0697’’ and click ‘‘Search.’’ Click the 

‘‘Open Docket Folder’’ in the ‘‘Actions’’ 

column. You may also visit the Docket 

Management Facility in Room W12–140 

on the ground floor of the Department 

of Transportation West Building, 1200 

New Jersey Avenue, SE., Washington, 

DC 20590, between 9 a.m. and 5 p.m., 

Monday through Friday, except Federal 

holidays. We have an agreement with 

the Department of Transportation to use 

the Docket Management Facility. 

Privacy Act 

Anyone can search the electronic 

form of comments received into any of 

our dockets by the name of the 

individual submitting the comment (or 

signing the comment, if submitted on 

behalf of an association, business, labor 

union, etc.). You may review a Privacy 

Act notice regarding our public dockets 

in the January 17, 2008, issue of the 

Federal Register (73 FR 3316). 

Public Meeting 

We do not now plan to hold a public 

meeting. But you may submit a request 

for one using one of the four methods 

specified under ADDRESSES. Please 

explain why one would be beneficial. If 

we determine that one would aid this 

rulemaking, we will hold one at a time 

and place announced by a later notice 

in the Federal Register. 

For information on facilities or 

services for individuals with disabilities 

or to request special assistance at the 

public meeting, contact Lindsey 

Middleton at the telephone number or email address indicated under the FOR

FURTHER INFORMATION CONTACT section of 

this notice. 

Basis and Purpose 

Maryland Department of 

Transportation has requested a change 

in the operation regulation of the US 50 

Bridge across Isle of Wight (Sinepuxent) 

Bay, mile 0.5, at Ocean City, MD. The 

Ocean City July 4th fireworks show is 

an annual event and heavy volumes of 

vehicular traffic transit across the bridge 

to attend it. The Coast Guard proposes 

to allow the above mentioned bridge to 

remain in the closed position from 9:30 

p.m. through 10:30 p.m. on July 4th or 


Emcdonald on DSK2BSOYB1PROD with PROPOSALS