Federal Register / Vol. 65, No. 111 / Thursday, June 8, 2000 / Rules and Regulations 36327

a class of tax includes liability for any

new or reinstated tax. For this purpose,

a new or reinstated tax is—

(1) Any tax (including an alternative

method tax) that was not in effect at all

times during the look-back quarter; and

(2) Any alternative method tax that

was not in effect at all times during the

month preceding the look-back quarter.

(B) Modification. The safe harbor rule

of paragraph (c)(2)(i) of this section does

not apply to a class of tax unless the

deposit of taxes in that class for each

semimonthly period in the calendar

quarter is not less than the greater of—

(1) 1⁄6 of the net tax liability reported

for the class of tax for the look-back

quarter; or

(2) The sum of—

(i) 95 percent of the net tax liability

incurred with respect to new or

reinstated taxes during the semimonthly

period; and

(ii) 1⁄6 of the net tax liability reported

for all other taxes in the class for the

look-back quarter.

(C) Effective date. This paragraph

(c)(2)(iv) applies to tax liabilities for

new or reinstated taxes incurred after

February 28, 1997, except that

paragraph (c)(2)(iv)(A)(2) of this section

applies only for calendar quarters

beginning after December 31, 1997.

* * * * *

(f) * * * (1) * * * Also, no deposit

is required in the case of any floor

stocks tax described in § 40.0–1(a).

* * * * *

§ 40.6302(c)–1T [Removed]

Par. 7. Section 40.6302(c)–1T is

removed.

Par. 8. In § 40.6302(c)–2, paragraph

(b)(2)(iii) is added to read as follows:

§ 40.6302(c)–2 Special rules for use of

Government depositaries under section

4681.

* * * * *

(b) * * *

(2) * * *

(iii) Modification for new chemicals—

(A) Applicability. The safe harbor rule of

paragraph (b)(2)(i) of this section is

modified for any calendar quarter in

which a person’s liability for section

4681 tax includes liability with respect

to any new chemical. For this purpose,

a new chemical is any chemical that

was not subject to tax at all times during

the look-back quarter.

(B) Modification. The safe harbor rule

of paragraph (b)(2)(i) of this section does

not apply unless the deposit of section

4681 taxes for each semimonthly period

in the calendar quarter is not less than

the greater of—

(1) 1⁄6 of the net tax liability reported

under section 4681 for the look-back

quarter; or

(2) The sum of—

(i) 95 percent of the net tax liability

incurred under section 4681 with

respect to the new chemical during the

semimonthly period; and

(ii) 1⁄6 of the net tax liability reported

under section 4681 with respect to all

other chemicals for the look-back

quarter.

(C) Effective date. This paragraph

(b)(2)(iii) applies to tax liabilities for

new chemicals incurred after February

28, 1997.

* * * * *

§ 40.6302(c)–2T [Removed]

Par. 9. Section 40.6302(c)–2T is

removed.

Approved: May 22, 2000.

Robert E. Wenzel,

Deputy Commissioner of Internal Revenue.

Jonathan Talisman,

Deputy Assistant Secretary of the Treasury.

[FR Doc. 00–14007 Filed 6–7–00; 8:45 am]

BILLING CODE 4830–01–U

EQUAL EMPLOYMENT OPPORTUNITY

COMMISSION

29 CFR Part 1630

Interpretive Guidance on Title I of the

Americans with Disabilities Act

AGENCY: Equal Employment

Opportunity Commission.

ACTION: Final rule.

SUMMARY: This rule rescinds several

sentences of the Equal Employment

Opportunity Commission’s (EEOC)

Interpretive Guidance on Title I of the

Americans with Disabilities Act that

address mitigating measures used by

persons with impairments. This action

is necessary as a result of recent

Supreme Court rulings.

EFFECTIVE DATE: June 8, 2000.

FOR FURTHER INFORMATION CONTACT:

Christopher J. Kuczynski, Assistant

Legal Counsel, ADA Division, Office of

Legal Counsel, or Sharon Rennert,

Senior Attorney Advisor, ADA Division,

Office of Legal Counsel. They can be

reached at 202–663–4503. This final

rule is also available in the following

formats: large print, braille, electronic

file on computer disk, and audio-tape.

Copies may be obtained from the

EEOC’s Publication Center by calling 1–

800–669–3362 (voice) or 1–800–800–

3302 (TDD).

SUPPLEMENTARY INFORMATION: The EEOC

is rescinding several sentences of the

Interpretive Guidance on Title I of the

Americans with Disabilities Act, found

in the Appendix to 29 CFR 1630.2(h)

and (j), that address mitigating measures

used by persons with impairments. The

guidance set forth in those sentences is

no longer valid in light of the Supreme

Court’s rulings in Sutton v. United

Airlines, Inc., 527 U.S. ll(1999), and

Murphy v. United Parcel Service, Inc.,

527 U.S.—(1999). In those cases, the

Supreme Court held that the

determination of whether an individual

has an impairment that substantially

limits a major life activity under the

ADA must be made by considering any

mitigating measures (such as

medications or assistive devices) that

the individual uses to eliminate or

reduce the effects of an impairment.

Regulatory Procedures

Regulatory Flexibility Act

In accordance with the Regulatory

Flexibility Act (Public Law 96–354, as

amended by Public Law 104–121), the

Commission has reviewed this

regulation, and by approving it, certifies

under 5 U.S.C. 605(b) that this

regulation will not have a significant

economic impact on a substantial

number of small entities.

Executive Order 12866

This rule is not a significant

regulatory action as defined in

Executive Order 12866 and is therefore

not subject to review by the Office of

Management and Budget.

List of Subjects in 29 CFR Part 1630

Equal employment opportunity,

Individuals with disabilities.

For the Commission.

Ida L. Castro,

Chairwoman.

Accordingly, the Commission amends

29 CFR chapter XIV as follows:

PART 1630—[AMENDED]

1. The authority citation for part 1630

continues to read as follows:

Authority: 42 U.S.C. 12116.

Appendix to Part 1630 [Amended]

2. Amend the Appendix to Part 1630

as follows:

a. Section 1630.2(h) is amended by

removing the second paragraph.

b. Section 1630.2(j) is amended by

removing the third, fourth, and fifth

sentences of the sixth paragraph, and by

removing ‘‘, without regard to mitigating

measures such as medicines, or assistive

or prosthetic devices’’ from the first

sentence of the eighth paragraph.

[FR Doc. 00–14476 Filed 6–7–00; 8:45 am]

BILLING CODE 6570–01–U