37738 Federal Register / Vol. 65, No. 117 / Friday, June 16, 2000 / Proposed Rules

requirements of this paragraph (f)(3)

will be considered to have acted in a

responsible manner within the meaning

of § 301.6724–1(d) of this chapter with

respect to any failure to include the

correct TIN of a payor on a return or

statement required by section 6050S and

this section.

(iii) Manner of soliciting TIN. A payee

must request the payor’s TIN in writing

and must clearly notify the payor that

the law requires the payor to furnish a

TIN so that it may be included on an

information return filed by the payee. A

payee must notify the payor that the

payor’s failure to furnish his or her TIN

to the payee may result in a $50 penalty

being imposed against the individual as

authorized by law. A request for a TIN

made on Form W–9S, ‘‘Request for

Student’s or Borrower’s Social Security

Number and Certification,’’ satisfies the

requirements of this paragraph (f)(3)(iii).

A payee may establish a system for

payors to submit Forms W–9S

electronically as described in applicable

forms and instructions. A payee may

also develop a separate form to request

the payor’s TIN or incorporate the

request into other forms customarily

used by the payee, such as loan

applications.

(4) Failure to furnish TIN. The section

6723 penalty may apply to any payor

who is required (but fails) to furnish his

or her TIN to a payee. See section 6723,

and the regulations thereunder, for rules

relating to the penalty for failure to

furnish a TIN.

(g) Effective date. The rules in this

section apply to information returns

required to be filed, and information

statements required to be furnished,

after December 31, 2001.

PART 301—PROCEDURE AND

ADMINISTRATION

Par. 3. The authority citation for part

301 continues to read in part as follows:

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

Par. 4. Section 301.6011–2 is

amended by:

1. Revising the first sentence of

paragraph (b)(1).

2. Revising paragraph (g)(1).

3. Adding paragraph (g)(3).

The revisions and additions read as

follows:

§ 301.6011–2 Required use of magnetic

media.

* * * * *

(b) Returns required on magnetic

media. (1) If the use of Form 1042–S,

1098 series, 1099 series, 5498, 8027, W–

2G, or other form treated as a form

specified in this paragraph (b)(1) is

required by the applicable regulations or

revenue procedures for the purpose of

making an information return, the

information required by the form must

be submitted on magnetic media, except

as otherwise provided in paragraph (c)

of this section. * * *

* * * * *

(g) Effective dates. (1) Except as

otherwise provided in paragraph (g)(2)

or (g)(3) of this section, this section

applies to returns required to be filed

after December 31, 1986.

* * * * *

(3) This section applies to returns on

Forms 1098–T and 1098–E required to

be filed after December 31, 2001.

Robert E. Wenzel,

Deputy Commissioner of Internal Revenue.

[FR Doc. 00–13774 Filed 6–15–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF DEFENSE

Department of the Army, Corps of

Engineers

33 CFR Part 323

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 232

[FRL–6717–2]

Proposed Revisions to the Clean Water

Act Regulatory Definitions of ‘‘Fill

Material’’ and ‘‘Discharge of Fill

Material’’

AGENCIES: U.S. Army Corps of

Engineers, Department of the Army,

DOD; and Environmental Protection

Agency.

ACTION: Proposed rule; extension of

comment period.

SUMMARY: On April 20, 2000, the

Department of the Army (Army) and the

Environmental Protection Agency (EPA)

jointly proposed to revise their Clean

Water Act (CWA) regulations defining

the term ‘‘fill material’’ (65 FR 21292).

Currently, the Army and EPA

definitions of fill material differ from

each other. The existing Army

definition defines ‘‘fill material’’ as any

material used for the primary purpose of

replacing an aquatic area with dry land

or of changing the bottom elevation of

a water body, and specifically excludes

from that definition any material

discharged into the water primarily to

dispose of waste, as that activity is

regulated under section 402 of the CWA.

The existing EPA definition defines ‘‘fill

material’’ as any pollutant which

replaces a portion of the waters of the

U.S. with dry land or which changes the

bottom elevation of such waters,

regardless of the purpose of the

discharge. The proposed rule would

amend both the Army and EPA

definitions of ‘‘fill material’’ to provide

a single definition of that term, and thus

ensure proper, consistent, and more

effective regulation under the CWA of

materials that have the effect of

replacing any portion of a water of the

U.S. with dry land or of changing the

bottom elevation of any portion of a

water of the U.S.

The Army and EPA sought comment

on the proposed rule by June 19, 2000.

In response to comments from the

public requesting additional time to

fully analyze the issues and prepare

comments, we are extending the

comment period on the proposed rule to

July 19, 2000.

DATES: Comments on the proposed rule

must be submitted on or before July 19,

2000.

ADDRESSES: Send written comments on

the proposed rule to the Office of the

Chief of Engineers, ATTN CECW–OR,

20 Massachusetts Avenue, Washington,

DC 20314–1000.

We request that commenters submit

any references cited in their comments.

We also request that commenters submit

an original and 2 copies of their written

comments and enclosures. Commenters

that want receipt of their comments

acknowledged should include a selfaddressed, stamped envelope. All

written comments must be postmarked

or delivered by hand. No facsimiles

(faxes) will be accepted.

A copy of the supporting documents

for this proposed rule is available for

review in Room 6225 at the U.S. Army

Corps of Engineers’ Pulaski Building,

located at 20 Massachusetts Avenue,

Washington, DC 20314–1000. For access

to docket materials, call (202) 761–0199

between 9 a.m. and 3:30 p.m. for an

appointment.

FOR FURTHER INFORMATION CONTACT: For

information on the proposed rule,

contact either Mr. Thaddeus Rugiel,

U.S. Army Corps of Engineers, ATTN

CECW–OR, 20 Massachusetts Avenue,

Washington, DC 20314–1000, phone:

(202) 761–0199, email:Thaddeus.J.Rugiel@

HQ02.USACE.ARMY.MIL, or Mr. John

Lishman, U.S. Environmental Protection

Agency, Office of Wetlands, Oceans and

Watersheds (4502F), 1200 Pennsylvania

Avenue NW, Washington, DC 20460,

phone: (202) 260–9180, e-mail:

lishman.john@epa.gov.

Federal Register / Vol. 65, No. 117 / Friday, June 16, 2000 / Proposed Rules 37739

Dated: June 8, 2000.

Michael L. Davis,

Deputy Assistant Secretary (Civil Works),

Department of the Army.

Dated: June 12, 2000.

J. Charles Fox,

Assistant Administrator for Water,

Environmental Protection Agency.

[FR Doc. 00–15268 Filed 6–15–00; 8:45 am]

BILLING CODE 6560–50–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[MD 080–3037; FRL–6716–9]

Approval and Promulgation of Air

Quality Implementation Plans;

Maryland; Withdrawal of Proposed

Rule

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Withdrawal of notice of

proposed rulemaking.

SUMMARY: On January 26, 1999 (64 FR

3906), EPA proposed to approve the

State of Maryland’s regulations for

Nitrogen Oxides (NOX) Budget Program

(commonly referred to as the NOX

Budget Rule) as a revision to the State

Implementation Plan (SIP). Prior to our

taking any final rulemaking, Maryland

informed us that it was revising the rule.

On November 18, 1999, Maryland

submitted a new SIP revision request to

EPA which consists of the revised

version of its NOX Budget Rule. Because

the State of Maryland has now

submitted the revised version of its NOX

Budget Rule as a SIP revision, we are

withdrawing our January 26, 1999

proposed rule on the old version. EPA

will initiate a new and separate

rulemaking on the Maryland’s

November 18, 1999 SIP revision

submittal.

DATES: This proposed rule is withdrawn

as of June 16, 2000.

FOR FURTHER INFORMATION CONTACT:

Cristina Fernandez (215) 814–2178, or

by e-mail at fernandez.cristina@epa.gov.

SUPPLEMENTARY INFORMATION:

List of Subjects in 40 CFR Part 52

Environmental protection, Air

pollution control, Ozone, Reporting and

recordkeeping requirements.

Dated: June 2, 2000.

Bradley M. Campbell,

Regional Administrator, Region III.

[FR Doc. 00–15156 Filed 6–15–00; 8:45 am]

BILLING CODE 6560–50–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 261

[FRL–6716–4]

Project XL Site-Specific Rulemaking

for the IBM Semiconductor

Manufacturing Facility in Essex

Junction, VT

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Proposed rule; request for

comment.

SUMMARY: The Environmental Protection

Agency (EPA) is today proposing this

rule to implement a pilot project under

the Project XL program that would

provide site-specific regulatory

flexibility under the Resource

Conservation and Recovery Act (RCRA),

as amended, for the International

Business Machines Corporation (IBM)

semiconductor manufacturing facility in

Essex Junction, Vermont. The principal

objective of this IBM Vermont XL

project is to determine whether the

wastewater treatment sludge resulting

from an innovative copper metallization

process (i.e., an electroplating

operation) should be designated a RCRA

hazardous waste (F006), and thus be

subject to RCRA regulatory controls. If,

as a result of this XL project, the Agency

determines that the wastewater

treatment sludge (which does not

otherwise exhibit a hazardous

characteristic) need not be subject to

RCRA hazardous waste regulations to be

protective of human health and the

environment and removes such sludges

from the hazardous waste program, this

would not only enhance the costeffectiveness of the innovative process

by removing the costs of such regulatory

controls, but could also encourage the

development and installation of this

innovative process (or similar ones) by

other semiconductor manufacturers. To

achieve this, today’s proposed rule,

when finalized, will provide an

exemption of the copper metallization

process from the narrative listing

description of electroplating operations

that result in an F006 wastewater

treatment sludge.

DATES: Public Comments: Comments on

the proposed rule must be received on

or before July 17, 2000. All comments

should be submitted in writing to the

address listed below.

Public Hearing: Commenters may

request a public hearing by June 30,

2000 during the public comment period.

Commenters requesting a public hearing

should specify the basis for their

request. If EPA determines that there is

sufficient reason to hold a public

hearing, it will do so by July 7, 2000,

during the last week of the public

comment period. Requests for a public

hearing should be submitted to the

address below.

ADDRESSES: Comments: Written

comments should be mailed to the

RCRA Information Center Docket Clerk

(5305W), U.S. Environmental Protection

Agency, 1200 Pennsylvania Ave. NW,

Washington, D.C. 20460. Please send an

original and two copies of all comments,

and refer to Docket Number F–2000–

IBMP–FFFFF.

Request to Speak at Hearing: Requests

for a hearing should be mailed to the

RCRA Information Center Docket Clerk

(5305G), U.S. Environmental Protection

Agency, 1200 Pennsylvania Ave. NW,

Washington, D.C. 20460. Please send an

original and two copies of all comments,

and refer to Docket Number F–2000–

IBMP–FFFFF. A copy should also be

sent to Mr. John Moskal at the U.S. EPA

New England office. Mr. John Moskal

may be contacted at the following

address: U.S. Environmental Protection

Agency, New England (SPP), One

Congress St., Suite 1100, Boston, MA

02114, (617) 918–1826.

Viewing Project Materials: A docket

containing the proposed rule, draft Final

Project Agreement, supporting

materials, and public comments is

available for public inspection and

copying at the RCRA Information Center

(RIC), located at Crystal Gateway, 1235

Jefferson Davis Highway, First Floor,

Arlington, Virginia. The RIC is open

from 9 am to 4 pm Monday through

Friday, excluding Federal holidays. The

public is encouraged to phone in

advance to review docket materials.

Appointments can be scheduled by

phoning the Docket Office at (703) 603–

9230. Refer to RCRA docket number F–

2000–IBMP–FFFFF. The public may

copy a maximum of 100 pages from any

regulatory docket at no charge.

Additional copies cost 15 cents per

page. Project materials are also available

for review for today’s action on the

world wide web at http://www.epa.gov/

projectxl/.

A duplicate copy of the docket is

available for inspection and copying at

U.S. EPA New England, One Congress

Street, Suite 1100 (LIB), Boston MA

02114–2023 during normal business

hours. Persons wishing to view the

duplicate docket at the Boston location

are encouraged to contact Mr. John

Moskal or Mr. George Frantz in advance,

by telephoning (617) 918–1826 or (617)

918–1883, respectively.

FOR FURTHER INFORMATION CONTACT: Mr.

John Moskal or Mr. George Frantz, U.S.