Federal Register / Vol. 80, No. 250 / Wednesday, December 30, 2015 / Rules and Regulations 81463 

181 Area in the Central Planning Area 

and historical lease sites across all four 

Gulf producing States. In the formulas 

below, IAL, ILA, IMS, and ITX represent the 

sum of the inverses of the shortest 

distances between Alabama, Louisiana, 

Mississippi, and Texas and all 

applicable leased tracts (Phase II) and 

historical lease sites, respectively. We 

will multiply the result by the amount 

of shareable, qualified OCS revenues 

(Phase II—capped). 

Alabama Share = (IAL ÷ (IAL + ILA + IMS

+ ITX)) × qualified OCS revenues 

(Phase II—capped) 

Louisiana Share = (ILA ÷ (IAL + ILA + IMS

+ ITX)) × qualified OCS revenues 

(Phase II—capped) 

Mississippi Share = (IMS ÷ (IAL + ILA + 

IMS + ITX)) × qualified OCS revenues 

(Phase II—capped) 

Texas Share = (ITX ÷ (IAL + ILA + IMS + 

ITX)) × qualified OCS revenues (Phase 

II—capped) 

(3) If, in any fiscal year, this 

calculation results in less than a 10- 

percent allocation of the qualified OCS 

revenues (Phase II—capped) to any Gulf 

producing State, we will recalculate the 

distribution. We will allocate 10 percent 

of the qualified OCS revenues (Phase 

II—capped) to the affected State and 

recalculate the other States’ shares of 

the remaining qualified OCS revenues 

(Phase II—capped), omitting from the 

calculation the State receiving the 10- 

percent minimum share. 

§ 1219.514 How will ONRR allocate the 

qualified OCS revenues (Phase II) to coastal 

political subdivisions within the Gulf 

producing States? 

(a) Of the qualified OCS revenues 

(Phase II) allocated to a Gulf producing 

State’s CPSs, ONRR will allocate 25 

percent based on the proportion that 

each CPS’s population bears to the 

population of all CPSs in the State. 

(b) Of the qualified OCS revenues 

(Phase II) allocated to a Gulf producing 

State’s CPSs, we will allocate 25 percent 

based on the proportion that each CPS’s 

miles of coastline bears to the total 

miles of coastline across all CPSs in the 

State. However, for the State of 

Louisiana, we will deem CPSs without 

a coastline to each have a coastline onethird the average length of the coastline 

of all CPSs within Louisiana that have 

a coastline. 

(c)(1) Of the qualified OCS revenues 

(Phase II) allocated to a Gulf producing 

State’s CPSs, we will allocate 50 percent 

in amounts that are inversely 

proportional to the respective distances 

between: 

(i) The point in each CPS that is 

closest to the geographic center of the 

applicable leased tract (Phase II) or 

historical lease site; and 

(ii) The geographic center of each 

applicable leased tract (Phase II) or 

historical lease site. 

(2) However, we will exclude 

distances to an applicable leased tract 

(Phase II) from this calculation if any 

portion of the tract is located in a 

geographic area that was subject to a 

leasing moratorium on January 1, 2005, 

unless the leased tract was in 

production on that date. 

§ 1219.515 How will ONRR update the 

group of ‘‘historical lease sites’’ and 

‘‘applicable leased tracts (Phase II)’’ used 

for determining the allocation of shared 

revenues? 

(a) As GOMESA directs, ONRR will 

update the group of historical lease sites 

in the 2002–2007 Planning Area as 

follows: 

(1) On December 31, 2015, we will 

freeze the group of historical lease sites, 

subject to the adjustment under 

paragraph (a)(2) of this section. 

(2) Beginning January 1, 2022, and 

every fifth year thereafter, we will 

extend the ending date for determining 

the group of historical lease sites for an 

additional five calendar years by adding 

any new historical lease sites to the 

existing group. 

(b) Each year we will update the 

group of applicable leased tracts (Phase 

II) to include only leases that were in 

effect at any time during the previous 

fiscal year. 

§ 1219.516 When will ONRR disburse 

funds to Gulf producing States and coastal 

political subdivisions? 

ONRR will disburse GOMESA 

revenues as soon as authorized and 

practicable within the fiscal year 

following the year that we collect 

qualified OCS revenues (Phase II). 

[FR Doc. 2015–32787 Filed 12–29–15; 8:45 am] 

BILLING CODE 4335–30–P 

DEPARTMENT OF THE TREASURY 

Fiscal Service 

31 CFR Part 285 

RIN 1510–AA10 

Offset of Tax Refund Payments To 

Collect Past-Due Support 

AGENCY: Bureau of the Fiscal Service, 

Fiscal Service, Treasury. 

ACTION: Interim final rule with request 

for comments. 

SUMMARY: The Department of the 

Treasury (Treasury), Bureau of the 

Fiscal Service (Fiscal Service), is 

amending its regulation governing the 

offset of tax refund payments to collect 

past-due support obligations. This rule 

will limit the time period during which 

Treasury may recover certain tax refund 

offset collections from States, when the 

States have already forwarded such 

funds to custodial parents as required or 

as authorized by applicable laws. This 

change will limit the time period during 

which Treasury may require States to 

return the offset funds to six months 

from the date of such collection, if 

Treasury has determined that the 

underlying refund was not due to the 

taxpayer. 

DATES: Effective Date. This interim final 

rule is effective January 1, 2016. 

Comment date. Comments must be 

received by February 29, 2016. 

ADDRESSES: You can download this 

interim rule at the following Web site: 

http://www.fms.treas.gov/debt. You may 

also inspect and copy this interim rule 

at: Treasury Department Library, 

Freedom of Information Act (FOIA) 

Collection, Room 1428, Main Treasury 

Building, 1500 Pennsylvania Avenue 

NW., Washington, DC 20220. Before 

visiting, you must call (202) 622–0990 

for an appointment. 

In accordance with the U.S. 

government’s eRulemaking Initiative, 

Fiscal Service publishes rulemaking 

information on www.regulations.gov. 

Regulations.gov offers the public the 

ability to comment on, search, and view 

publicly available rulemaking materials, 

including comments received on rules. 

Instructions for Comment Submission 

Comments on this rule, identified by 

docket FISCAL–2014–0005, should only 

be submitted using the following 

methods: 

• Federal eRulemaking Portal: 

www.regulations.gov. Follow the 

instructions on the Web site for 

submitting comments. Fiscal Service 

recommends using this method to 

submit comments since mail can be 

subject to delays caused by security 

screening. 

• Mail: Thomas Kobielus, Manager, 

Treasury Offset Program Division, Debt 

Management Services, Bureau of the 

Fiscal Service, 401 14th Street SW., 

Room 220B, Washington, DC 20227. 

Please note that mail may be delayed 

due to security screening. 

The fax and email methods of 

submitting comments on rules to Fiscal 

Service have been discontinued. 

All submissions received must 

include the agency name (‘‘Bureau of 

the Fiscal Service’’) and docket number 

FISCAL–2014–0005 for this rulemaking. 

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81464 Federal Register / Vol. 80, No. 250 / Wednesday, December 30, 2015 / Rules and Regulations 

In general, comments received will be 

published on Regulations.gov without 

change, including any business or 

personal information provided. 

Comments received, including 

attachments and other supporting 

materials, are part of the public record 

and subject to public disclosure. Do not 

disclose any information in your 

comment or supporting materials that 

you consider confidential or 

inappropriate for public disclosure. 

FOR FURTHER INFORMATION CONTACT: 

Thomas Kobielus, Manager, at (202) 

874–6810, or Tricia Long, Senior 

Counsel, at (202) 874–6680. 

SUPPLEMENTARY INFORMATION: 

I. Background 

When a tax refund payment is issued 

and offset through the Treasury Offset 

Program (TOP) to collect a delinquent 

child support debt owed by the 

taxpayer, the taxpayer receives the 

benefit of the payment in the form of a 

credit on the amount of debt owed. If 

the Internal Revenue Service (IRS) 

subsequently determines that the 

taxpayer was not entitled to that tax 

refund, the taxpayer is accordingly not 

entitled to the credit on the debt owed. 

Currently, IRS has unlimited time 

during which to require Fiscal Service 

to recover such erroneous offset funds 

from the Federal or State agency which 

collected the funds. Fiscal Service 

requires return of monies representing 

the offset from State agencies 

notwithstanding the fact that the State 

agency may have already forwarded 

such funds to the custodial parent. 

States submit past-due support 

obligations to TOP both for collection of 

support debts which have been assigned 

to the State pursuant to 42 U.S.C. 

608(a)(3) and on behalf of custodial 

parents, pursuant to 42 U.S.C. 654(4). 

Collections for support debts collected 

on behalf of custodial parents pursuant 

to 42 U.S.C. 654(4) are required by 42 

U.S.C. 657 to be forwarded by the States 

to the custodial parent. By regulation, 

any of those collections resulting from 

tax refund offsets must be forwarded 

within 30 calendar days of initial 

receipt (unless the refund offset is based 

upon a joint return, in which case, the 

State has six months). See 45 CFR 

302.32(b)(3)(ii). States also collect 

money as reimbursement for public 

assistance paid to the family. States 

have the option, as authorized by 42 

U.S.C. 657, to forward such collections 

to custodial parents. Therefore, in many 

cases, the States no longer have the 

funds in their possession to return to 

Treasury. Under current procedures, 

States are required to pay Treasury from 

their own funds, or Treasury may retain 

such amounts from subsequent offset 

collections made on behalf of the States. 

This rule will impose a six-month limit 

upon Treasury for seeking recoupment 

from States for erroneous offset funds 

which have been forwarded to custodial 

parents pursuant to 42 U.S.C. 657. 

Following implementation of this 

rule, IRS and Fiscal Service will 

continue to work with the Federal 

Office of Child Support Enforcement 

(OCSE) and State child support agencies 

to assess the impact of this interim final 

rule and to identify potential 

improvements in the tax offset process, 

including the practice of recouping from 

States erroneous offset funds that have 

been forwarded to custodial parents. 

Once sufficient data respecting 

implementation of this new rule is 

available, but in no case later than 2 

years, Treasury will work with OCSE to 

consider further reduction in the time 

limit placed upon it for seeking 

recoupment from States. 

The six-month limitation in this rule 

applies only to the offset of tax refund 

payments to collect past-due support 

obligations when States have forwarded 

the collected funds to the custodial 

parent. This rule does not apply when 

States have retained the funds. This rule 

does not apply to any other type of debt 

being collected by tax refund offset 

under 31 CFR part 285. This rule does 

not affect Treasury’s rights to seek 

recovery of the erroneous offset funds 

from any person through any other 

means permitted by law. 

Fiscal Service developed this interim 

final rule in consultation with the IRS 

and the Department of Health and 

Human Services (HHS) and appreciates 

their assistance. As required by 42 

U.S.C. 664(b)(1), HHS has approved this 

interim final rule. 

II. Procedural Analyses 

Request for Comment on Plain Language 

Executive Order 12866 requires each 

agency in the Executive branch to write 

regulations that are simple and easy to 

understand. We invite comment on how 

to make this interim rule clearer. For 

example, you may wish to discuss: (1) 

Whether we have organized the material 

to suit your needs; (2) whether the 

requirements of the rule are clear; or (3) 

whether there is something else we 

could do to make this rule easier to 

understand. 

Regulatory Planning and Review 

The interim rule does not meet the 

criteria for a ‘‘significant regulatory 

action’’ as defined in Executive Order 

12866. Therefore, the regulatory review 

procedures contained therein do not 

apply. 

Regulatory Flexibility Act Analysis 

It is hereby certified that the interim 

rule will not have a significant 

economic impact on a substantial 

number of small entities. This rule 

merely provides a time frame for 

Treasury to require States to return 

collections. Moreover, the provisions 

contained in this interim rule impose no 

additional costs to small entities. 

Accordingly, a regulatory flexibility 

analysis under the Regulatory 

Flexibility Act (5 U.S.C. 601 et seq.) is 

not required. 

Unfunded Mandates Act of 1995 

Section 202 of the Unfunded 

Mandates Reform Act of 1995, 2 U.S.C. 

1532 (Unfunded Mandates Act), 

requires that an agency prepare a 

budgetary impact statement before 

promulgating any rule likely to result in 

a Federal mandate that may result in the 

expenditure by state, local, and tribal 

governments, in the aggregate, or by the 

private sector, of $100 million or more 

in any one year. If a budgetary impact 

statement is required, section 205 of the 

Unfunded Mandates Act also requires 

the agency to identify and consider a 

reasonable number of regulatory 

alternatives before promulgating the 

rule. We have determined that this 

interim rule will not result in 

expenditures by state, local, and tribal 

governments, in the aggregate, or by the 

private sector, of $100 million or more 

in any one year. Accordingly, we have 

not prepared a budgetary impact 

statement or specifically addressed any 

regulatory alternatives. 

Federalism 

This rule has been reviewed under 

Executive Order (EO) 13132, 

Federalism. This rule relieves the States 

of an obligation to return funds to the 

Federal Government after a certain time 

period when the States have already 

forwarded the funds to custodial 

parents, as required or authorized by 

applicable laws, and they no longer 

have such funds. Treasury, with 

assistance from the Office of Child 

Support Enforcement at the Department 

of Health and Human Services, 

consulted with the States when 

developing this interim rule. Therefore, 

in accordance with Executive Order 

13132, it is determined that this rule 

does not have sufficient federalism 

implications to warrant the preparation 

of a federalism summary impact 

statement. 

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Federal Register / Vol. 80, No. 250 / Wednesday, December 30, 2015 / Rules and Regulations 81465 

Administrative Procedure Act 

This rule is being issued without prior 

public notice and comment because 

under 5 U.S.C. 553(b) good cause exists 

to determine that prior notice and 

comment rulemaking is unnecessary 

and contrary to the public interest. The 

policy being implemented through this 

rule imposes a time limitation on 

Treasury for recovering erroneous offset 

funds from States that have forwarded 

such funds onto families. It relieves the 

States of the burden of having to pay 

such amounts to Treasury from their 

own funds and does not adversely affect 

the rights of the public. 

List of Subjects in 31 CFR Part 285 

Administrative practice and 

procedure, Child support, Child welfare, 

Claims, Credits, Debts, Disability 

benefits, Federal employees, 

Garnishment of wages, Hearing and 

appeal procedures, Loan programs, 

Privacy, Railroad retirement, Railroad 

unemployment insurance, Salaries, 

Social Security benefits, Supplemental 

Security Income (SSI), Taxes, Veterans’ 

benefits, Wages. 

For the reasons set forth in the 

preamble, 31 CFR part 285 is amended 

as follows: 

PART 285—DEBT COLLECTION 

AUTHORITIES UNDER THE DEBT 

COLLECTION IMPROVEMENT ACT OF 

1996 

■ 1. The authority citation for part 285 

continues to read as follows: 

Authority: 5 U.S.C. 5514; 26 U.S.C. 6402; 

31 U.S.C. 321, 3701, 3711, 3716, 3719, 

3720A, 3720B, 3720D; 3720E; 42 U.S.C. 664; 

E.O. 13019, 61 FR 51763, 3 CFR, 1996 Comp., 

p. 216. 

■ 2. Amend § 285.3 as follows: 

■ a. Revise paragraph (g). 

■ b. Redesignate paragraphs (h) through 

(k) as paragraphs (i) through (l), 

respectively. 

■ c. Add a new paragraph (h). 

The revision and addition read as 

follows: 

§ 285.3 Offset of tax refund payments to 

collect past-due support. 

* * * * * 

(g) Disposition of amounts collected. 

Fiscal Service will transmit amounts 

collected for debts, less fees charged 

under paragraph (i) of this section, to 

HHS or to the appropriate State. If IRS 

notifies Fiscal Service that a tax refund 

payment that was offset was erroneous 

or otherwise not due to the taxpayer, 

Fiscal Service will notify HHS or the 

appropriate State that the tax refund 

payment was not eligible for offset. 

Subject to paragraph (h) of this section, 

Fiscal Service may deduct the amount 

of the erroneous offset funds from 

amounts payable to HHS or the State, as 

the case may be; or, upon Fiscal 

Service’s request, the State shall return 

promptly to the affected taxpayer or 

Fiscal Service an amount equal to the 

amount of the erroneous funds (unless 

the State previously has forwarded such 

amounts, or any portion of such 

amounts, to the affected taxpayer). HHS 

and States shall notify Fiscal Service 

any time HHS or a State returns an 

erroneous offset payment to an affected 

taxpayer. Fiscal Service and HHS, or the 

appropriate State, will adjust their 

debtor records accordingly. 

(h) Time limitation. If IRS notifies 

Fiscal Service on or after January 1, 

2016, that a tax refund payment that 

was offset was erroneous or otherwise 

not due to the taxpayer, Fiscal Service 

shall not deduct the amount of the 

erroneous offset funds from amounts 

due to HHS or the State, or otherwise 

demand return of the offset funds from 

the State pursuant to paragraph (g) of 

this section, if the date of IRS’s 

notification to Fiscal Service in 

paragraph (g) is more than six months 

after the date the tax refund was offset 

(i.e., the tax refund payment date); and 

the State has already forwarded the 

funds as required or authorized by 42 

U.S.C. 657. This paragraph does not 

apply to paragraph (f) of this section. 

David A. Lebryk, 

Fiscal Assistant Secretary. 

[FR Doc. 2015–32732 Filed 12–29–15; 8:45 am] 

BILLING CODE 4810–AS–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2015–0974] 

Drawbridge Operation Regulation; Des 

Allemands Bayou, Des Allemands, LA 

AGENCY: Coast Guard, DHS. 

ACTION: Delay of effective date without 

notice for temporary deviation from 

regulations. 

SUMMARY: The Coast Guard is modifying 

the effective dates of a published 

temporary deviation from the operating 

schedule that governs the Burlington 

Northern Santa Fe Railroad swing span 

drawbridge across Des Allemands 

Bayou, mile 14.0, at Des Allemands, St. 

Charles and Lafourche Parishes, 

Louisiana. This modification of the 

dates is necessary due to weather 

delaying the scheduled rehabilitations. 

This deviation allows the bridge to 

remain in its closed-to-navigation 

position for three eight-hour periods 

during three consecutive days on two 

separate occasions. 

DATES: The deviation published 

December 11, 2015 (80 FR 76860) is 

effective from 7 a.m. on January 20, 

2016 through 3 p.m. on January 29, 

2016. 

ADDRESSES: The docket mentioned in 

the preamble as being available in the 

docket are part of the docket USCG– 

2015–0974 and are available at http://

www.regulations.gov. Type the docket 

number in the ‘‘SEARCH’’ box and click 

‘‘SEARCH’’. Click on Open Docket 

Folder on the line associated with this 

deviation. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this temporary 

deviation, call or email Donna Gagliano, 

Bridge Specialist, Coast Guard; 

telephone 504–671–2128, email 

Donna.Gagliano@uscg.mil. 

SUPPLEMENTARY INFORMATION: On 

December 11, 2015, the Coast Guard 

published a notice of temporary 

deviation from regulations entitled, 

‘‘Drawbridge Operation Regulation; Des 

Allemands Bayou, Des Allemands, LA’’ 

in the Federal Register (80 FR 76860). 

The Burlington Northern Santa Fe 

Railroad requested this temporary 

deviation from the operating schedule of 

the swing span drawbridge across Des 

Allemands Bayou, mile 14.0, at Des 

Allemands, St. Charles and Lafourche 

Parishes, Louisiana, for January 13 

through 22, 2016, to perform the 

rehabilitation. Due to the weather 

issues, preparations for the 

rehabilitation were delayed so 

Burlington Northern Santa Fe Railroad 

requested a modification to the effective 

dates from January 20 through 29, 2016. 

The bridge has a vertical clearance of 

three feet above mean high water in the 

closed-to-navigation position and 

unlimited in the open-to-navigation 

position. 

The draw currently operates under 33 

CFR 117.440(b). For purposes of this 

deviation, the bridge will not be 

required to open from 7 a.m. to 3 p.m. 

daily for two three-day periods, January 

20 through 22 and January 27 through 

29, 2016. At all other times, the bridge 

will operate in accordance with 33 CFR 

117.440(b). 

The Burlington Northern Santa Fe 

Railroad requested a modification to the 

effective dates of the temporary 

deviation for the operation of the 

drawbridge to delay the previously 

approved deviation to accommodate 

rehabilitation work involving rest pivot 

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