36326 Federal Register / Vol. 65, No. 111 / Thursday, June 8, 2000 / Rules and Regulations

body spaces during use. Semicritical

devices make contact during use with

mucous membranes or nonintact skin.

(b) Classification. Class II (special

controls). Guidance on the Content and

Format of Premarket Notification

(510(k)) Submissions for Liquid

Chemical Sterilants/High Level

Disinfectants, and user information and

training.

3. Section 880.6890 is added to

subpart G to read as follows:

§ 880.6890 General purpose disinfectants.

(a) Identification. A general purpose

disinfectant is a germicide intended to

process noncritical medical devices and

equipment surfaces. A general purpose

disinfectant can be used to preclean or

decontaminate critical or semicritical

medical devices prior to terminal

sterilization or high level disinfection.

Noncritical medical devices make only

topical contact with intact skin.

(b) Classification. Class I (general

controls). The device is exempt from the

premarket notification procedures in

subpart E of part 807 of this chapter

subject to the limitations in § 880.9.

Dated: May 23, 2000.

Linda S. Kahan,

Deputy Director for Regulations Policy, Center

for Devices and Radiological Health.

[FR Doc. 00–14462 Filed 6–7–00; 8:45 am]

BILLING CODE 4160–1–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 40

[TD 8887]

RIN 1545–AV02

Deposits of Excise Taxes

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final regulations; and removal

of temporary regulations.

SUMMARY: This document contains final

regulations relating to the availability of

the safe harbor deposit rule based on

look-back quarter liability and affects

persons required to make deposits of

excise taxes. This document also

contains final regulations related to

floor stocks taxes and affects persons

liable for those taxes. The regulations

implement changes made by the Small

Business Job Protection Act of 1996 and

the Airport and Airway Trust Fund Tax

Reinstatement Act of 1997.

DATES: Effective Date: These regulations

are effective June 8, 2000.

Applicability Dates: For dates of

applicability of these regulations, see

§§ 40.6302(c)–1(c)(2)(iv)(C) and

40.6302(c)–2(b)(2)(iii)(C).

FOR FURTHER INFORMATION CONTACT:

Susan Athy, (202) 622–3130 (not a tollfree number).

SUPPLEMENTARY INFORMATION:

Background

Temporary regulations (TD 8740)

relating to the safe harbor deposit rule

based on look-back quarter liability and

to floor stock taxes were published in

the Federal Register on December 29,

1997 (62 FR 67568) along with a notice

of proposed rulemaking (REG–102894–

97) cross-referencing the temporary

regulations (62 FR 67589). Written

comments and requests for a public

hearing were solicited. However, no

comments or requests were received and

no public hearing was held.

The proposed regulations are adopted

without revision by this Treasury

decision.

Effect on Other Documents

The following publication is obsolete

as of June 8, 2000:

Notice 97–15, 1997–1 C.B. 387.

Special Analyses

It has been determined that this

Treasury decision 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 these

regulations do not impose on small

entities a collection of information

requirement, the Regulatory Flexibility

Act (5 U.S.C. chapter 6) does not apply.

Therefore, a Regulatory Flexibility

Analysis is not required. Pursuant to

section 7805(f) of the Internal Revenue

Code, the notice of proposed rulemaking

was submitted to the Chief Counsel for

Advocacy of the Small Business

Administration for comment on its

impact on small business.

Drafting Information

The principal author of these

regulations is Susan Athy, Office of

Assistant Chief Counsel (Passthroughs

and Special Industries). However, other

personnel from the IRS and Treasury

Department participated in their

development.

List of Subjects in 26 CFR Part 40

Excise taxes, Reporting and

recordkeeping requirements.

Adoption of Amendments to the

Regulations

Accordingly, 26 CFR part 40 is

amended as follows:

PART 40—EXCISE TAX PROCEDURAL

REGULATIONS

Paragraph 1. The authority citation

for part 40 continues to read in part as

follows:

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

Par. 2. In § 40.0–1, paragraph (a) is

amended by revising the second

sentence to read as follows:

§ 40.0–1 Introduction.

(a) * * * The regulations set forth

administrative provisions relating to the

excise taxes imposed by chapters 31, 32,

33, 34, 36, 38, and 39 (except for the

chapter 32 tax imposed by section 4181

(firearms tax) and the chapter 36 taxes

imposed by sections 4461 (harbor

maintenance tax) and 4481 (heavy

vehicle use tax)), and to floor stocks

taxes imposed on articles subject to any

of these taxes. * * *

* * * * *

§ 40.0–1T [Removed]

Par. 3. Section 40.0–1T is removed.

Par. 4. In § 40.6011(a)–1, paragraph

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

§ 40.6011(a)–1 Returns.

(a) * * *

(2) * * *

(iii) Floor stocks tax return. A return

reporting liability for a floor stocks tax

described in § 40.0–1(a) is a return for

the calendar quarter in which the tax

payment is due and not the calendar

quarter in which the liability for tax is

incurred.

* * * * *

§ 40.6011(a)–1T [Removed]

Par. 5. Section 40.6011(a)–1T is

removed.

Par. 6. Section 40.6302(c)–1 is

amended as follows:

1. Paragraph (c)(2)(iv) is added.

2. Paragraph (f)(1) is amended by

adding a sentence to the end of the

paragraph.

The additions read as follows:

§ 40.6302(c)–1 Use of Government

depositaries.

* * * * *

(c) * * *

(2) * * *

(iv) Modification for new or reinstated

taxes—(A) Applicability. The safe

harbor rule of paragraph (c)(2)(i) of this

section is modified for any calendar

quarter in which a person’s liability for

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