Federal Register / Vol. 72, No. 79 / Wednesday, April 25, 2007 / Rules and Regulations 20425 

ACTION: Correction to final regulations. 

SUMMARY: This document contains a 

correction to final regulations (TD 9315) 

that were published in the Federal 

Register on Monday, March 19, 2007 (72 

FR 12902) regarding dual consolidated 

losses. Section 1503(d) generally 

provides that a dual consolidated loss of 

a dual resident corporation cannot 

reduce the taxable income of any other 

member of the affiliated group unless, to 

the extent provided in regulations, the 

loss does not offset the income of any 

foreign corporation. 

DATES: This correction is effective April 

25, 2007. 

FOR FURTHER INFORMATION CONTACT: 

Jeffrey P. Cowan, (202) 622–3860 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The correction notice that is the 

subject of this document is under 

section 1503(d) of the Internal Revenue 

Code. 

Need for Correction 

As published, final regulations (TD 

9315) contain an error that may prove to 

be misleading and is in need of 

clarification. 

Correction of Publication 

Accordingly, the publication of the 

final regulations (TD 9315), which was 

the subject of FR Doc. E7–4618, is 

corrected as follows: 

On page 12904, column 1, in the 

preamble, under the paragraph heading 

‘‘C. Elimination of the Consistency 

Rule’’, third line from the bottom of the 

paragraph, the language ‘‘application of 

the dual consolidated’’ is corrected to 

read ‘‘application of the dual 

consolidated loss’’. 

LaNita Van Dyke 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. E7–7780 Filed 4–24–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

38 CFR Part 21 

RIN 2900–AL43 

Administration of VA Educational 

Benefits—Centralized Certification 

AGENCY: Department of Veterans Affairs. 

ACTION: Final rule. 

SUMMARY: This document adopts as a 

final rule a proposed rule amending 

Department of Veterans Affairs (VA) 

rules governing certification of 

enrollment in approved courses for the 

training of veterans and other eligible 

persons under the education benefit 

programs VA administers. Under this 

rule, educational institutions with 

multi-state campuses may submit 

certifications to VA from a centralized 

location. 

DATES: This final rule is effective June 

25, 2007. 

FOR FURTHER INFORMATION CONTACT: 

Lynn M. Nelson, Education Advisor, 

Veterans Benefits Administration, 

Department of Veterans Affairs (225C), 

810 Vermont Avenue, NW., 

Washington, DC 20420, 202–273–7187. 

SUPPLEMENTARY INFORMATION: In a 

document published in the Federal 

Register on February 22, 2006 (71 FR 

9052), VA proposed a rule that would 

amend subpart D of 38 CFR part 21 

regarding approval criteria for branches 

and extensions of educational 

institutions. VA is adopting as final the 

proposed rule with only minor nonsubstantive changes. The rule permits 

educational institutions with multi-state 

campuses to submit required 

certifications to VA from a centralized 

location (centralized certification). 

Interested persons were given 60 days 

to submit comments on the proposed 

rule. VA addresses the comments below. 

I. Background 

VA initially published a notice of 

proposed rulemaking (NPRM) in the 

Federal Register on June 30, 2003 (68 

FR 38657), proposing to amend VA 

regulations to permit centralized 

certification of courses. VA received 

several comments concerning the 

NPRM. Many of the comments opposing 

the proposed amendments came from 

individual State Approving Agencies 

(SAA), and a national association of 

SAAs. VA contracts with SAAs to 

perform course approval functions 

under 38 U.S.C. chapter 36. Based on 

the comments received, VA withdrew 

the initial NPRM and published a new 

NPRM taking into consideration all the 

comments received. (The new NPRM 

was published in the Federal Register 

on February 22, 2006 (71 FR 9052) for 

comment.) 

II. Favorable Comments on NPRM 

Published February 22, 2006 

VA received four favorable comments. 

Two were from educational institutions, 

one was from a national association of 

SAAs, and one was from an individual 

SAA. 

One commenter, the national 

association, supported the proposed 

rule and commended VA for addressing 

the issues raised in response to the prior 

NPRM. In addition, the commenter 

requested that VA amend proposed 38 

CFR 21.4266(f)(3) to add a requirement 

for teaching locations that do not have 

a certifying official present. Specifically, 

the commenter requested that VA 

require the educational institution’s 

designated employee, who has access to 

VA’s Internet-based educational 

certification application for purposes of 

providing certification information to 

VA, to also have access to other records 

the SAA may require. The commenter 

suggested that the designated employee 

should also have access to and provide 

academic records information to 

veterans, servicemembers, reservists or 

other eligible persons. (Another SAA 

individually submitted a similar 

comment.) 

While VA understands the 

commenter’s concern, we did not make 

the recommended change in this final 

rule because VA already has a 

regulation (38 CFR 21.4209) that 

requires educational institutions to 

make certain records available for 

review by VA and duly authorized 

Government representatives, such as 

SAAs. Since § 21.4209 presently 

requires institutions to make the records 

available, VA believes that the change 

suggested by the commenter is 

unnecessary. If the educational 

institution does not make the required 

records available, § 21.4209(e) provides 

that such failure is grounds for 

discontinuing the payment of 

educational assistance allowance (or 

special training allowance). An 

institution that does not comply would 

also be subject to losing approval of its 

courses for veterans’ training. 

III. Unfavorable Comments on the 

NPRM Published February 22, 2006 

One commenter, a State veterans 

affairs office, opposed the NPRM 

speculating that the amendments would 

be a step backward in maintaining the 

quality of education and veteran 

education services and would lead to a 

decline in service to veterans. As stated 

in the preamble of the NPRM at 71 FR 

9052, 9053–9058, and despite the 

commenter’s concerns, VA has no 

evidence that service would diminish if 

schools submitted certifications from a 

central location. 

In contrast to the above commenter’s 

critical comment, we also received 

favorable comments from school 

officials asserting that centralization 

would improve service to veteran 

students. These officials stated that they 

could maintain a better trained staff if 

they were permitted to centralize their 


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20426 Federal Register / Vol. 72, No. 79 / Wednesday, April 25, 2007 / Rules and Regulations 

certification activities. Employees who 

serve as certifying officials at smaller 

campuses often have other duties and, 

thus, do not specialize in VA 

certifications. The officials maintained 

that their designated employees could 

specialize in those duties and better 

serve VA beneficiaries if they could 

centralize the schools’ certifications. 

In opposing the rule, the State 

commenter suggested that an SAA’s 

oversight powers might be impaired by 

the rule. The commenter cited as an 

example of an oversight issue, an 

educational institution with interstate 

campuses that used inappropriate 

teaching methods and unqualified 

faculty. The SAA withdrew approval for 

the courses in the State and notified 

other SAAs that had campuses of the 

same educational institution in their 

states. The other SAAs conducted 

reviews and also withdrew approval for 

VA educational beneficiaries’ training. 

SAAs use current law to appropriately 

disapprove courses upon discovering 

problems that cannot be corrected by an 

educational institution. Under this rule, 

the SAA would still be able to oversee 

and provide assistance to the various 

teaching locations within the State. If 

the educational institution in the 

commenter’s example submitted 

certifications from one central location 

or separately from each State, the SAA 

could still withdraw approval of the 

teaching locations in the State and 

notify the other SAAs just as they have 

in the past under current law. This rule 

does not remove or change an 

institution’s present ability to approve 

or disapprove courses. It merely allows 

an educational institution the flexibility 

of submitting VA certifications 

electronically from one central location. 

The commenter also expressed 

concern that certification documents 

would not be available to the SAA if an 

educational institution submitted 

certifications for campuses in the State 

from another State. In 38 CFR 

21.4266(f)(3), we require that 

educational institutions, which 

centralize their certifying official 

functions, must designate employees at 

teaching locations without a certifying 

official to provide certification 

information to eligible persons, VA, and 

SAAs using VA’s Internet-based 

education certification application. If an 

educational institution in Texas, with 

branches in Wisconsin and Maryland, 

submits all certifications from Texas, 

the educational institution’s designated 

employees in each of those States, will 

have access to the relevant certification 

information. 

Another commenter expressed 

concern that administrative records 

would not be available to the 

centralized certifying official. However, 

§ 21.4266(f)(3)(iv) provides that the 

certifying official has full access to the 

administrative records and accounts 

required by § 21.4209 for each student 

attending the teaching location(s) for 

which the certifying official has been 

designated responsibility. The State 

commenter also suggested that the 

State’s SAA cannot be held 

contractually accountable for operations 

outside its borders. However, nothing in 

this rule would hold any SAA 

accountable for actions at a branch in 

another state. The only new provision is 

that an educational institution may 

submit VA certifications from a central 

location if it chooses to do so. 

VA made no substantive changes to 

the NPRM published February 22, 2006, 

based on the comments. 

Paperwork Reduction Act 

This final rule contains provisions 

that constitute collections of 

information under the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501–

3521) in § 21.4266(f). The collections are 

approved under Office of Management 

and Budget control number 2900–0073. 

We display the control number under 

the applicable regulation text in this 

final rule. 

Unfunded Mandates 

The Unfunded Mandates Reform Act 

of 1995 requires, at 2 U.S.C. 1532, that 

agencies prepare an assessment of 

anticipated costs and benefits before 

issuing any rule that may result in an 

expenditure by State, local, or tribal 

governments, in the aggregate or by the 

private sector, of $100 million or more 

(adjusted annually for inflation) in any 

given year. This proposed rule would 

have no such effect on State, local, or 

tribal governments, or the private sector. 

Executive Order 12866 

Executive Order 12866 directs 

agencies to assess all costs and benefits 

of available regulatory alternatives and, 

when regulation is necessary, to select 

regulatory approaches that maximize 

net benefits (including potential 

economic, environmental, public health 

and safety, and other advantages; 

distributive impacts; and equity). The 

Executive Order classifies a ‘‘significant 

regulatory action,’’ requiring review by 

the Office of Management and Budget 

(OMB) unless OMB waives such review, 

as any regulatory action that is likely to 

result in a rule that may: (1) Have an 

annual effect on the economy of $100 

million or more or adversely affect in a 

material way the economy, a sector of 

the economy, productivity, competition, 

jobs, the environment, public health or 

safety, or State, local, or tribal 

governments or communities; (2) create 

a serious inconsistency or otherwise 

interfere with an action taken or 

planned by another agency; (3) 

materially alter the budgetary impact of 

entitlements, grants, user fees, or loan 

programs or the rights and obligations of 

recipients thereof; or (4) raise novel 

legal or policy issues arising out of legal 

mandates, the President’s priorities, or 

the principles set forth in the Executive 

Order. 

The economic, interagency, 

budgetary, legal, and policy 

implications of this final rule have been 

examined and it has been determined to 

be a significant regulatory action under 

the Executive Order because it is likely 

to result in a rule that may raise novel 

legal or policy issues arising out of legal 

mandates, the President’s priorities, or 

the principles set forth in the Executive 

Order. 

Regulatory Flexibility Act 

The Secretary of Veterans Affairs 

hereby certifies that this rule will not 

have a significant economic impact on 

a substantial number of small entities as 

they are defined in the Regulatory 

Flexibility Act, 5 U.S.C. 601–612. 

Existing VA regulations do not permit 

educational institutions with multi-state 

campuses to centralize their certifying 

official functions. Some educational 

institutions with multi-state campuses 

requested VA expand current 

regulations to permit them to centralize 

their certifying official functions. Since 

this rule will affect only those 

educational institutions that choose to 

centralize their certifying official 

functions, centralizing such functions 

would be at the option of the 

educational institution that wants to 

consolidate its certifying functions. 

Those institutions believe centralizing 

their functions will allow them to better 

manage and allocate their resources. 

The economic effect on small entities 

would essentially entail a cost savings 

associated with the consolidation of 

certifying functions. By centralizing the 

functions, the institutions desiring this 

option say they could dedicate less fulltime employees to the centralizing 

duties and at the same time have those 

employees specialize. According to 

officials of educational institutions 

interested in centralizing, their training 

costs would be reduced by having a 

centralized staff dedicated to VA 

certification and serving veterans. The 

option in this rule, which would 

liberalize current regulations to permit 

centralized certification functions, 

would not impact a substantial number 


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Federal Register / Vol. 72, No. 79 / Wednesday, April 25, 2007 / Rules and Regulations 20427 

of small entities. Of the 6,900 postsecondary educational institutions 

approved by Department of Education 

for Title IV funds, only three of those 

institutions commented on the proposed 

rule. Less than 10 educational 

institutions have expressed interest in 

centralized certification, but those that 

have are very interested in the change 

that would allow them the option. 

Pursuant to 5 U.S.C. 605(b), this rule, 

therefore, is exempt from the initial and 

final regulatory flexibility analyses 

requirements of sections 603 and 604. 

Catalog of Federal Domestic Assistance 

The Catalog of Federal Domestic 

Assistance numbers and titles for the 

programs affected by this rule are: 

64.117, Survivors and Dependents 

Educational Assistance; 64.120, PostVietnam Era Veterans’ Educational 

Assistance; and 64.124, All-Volunteer 

Force Educational Assistance. This 

proposed rule also affects the 

Montgomery GI Bill-Selected Reserve 

program and the Reserve Educational 

Assistance program. There are no 

Catalog of Federal Domestic Assistance 

numbers for the Montgomery GI BillSelected Reserve or the Reserve 

Educational Assistance program. 

List of Subjects in 38 CFR Part 21 

Administrative practice and 

procedure, Armed forces, Civil rights, 

Claims, Colleges and universities, 

Conflict of interests, Education, 

Employment, Grant programs—

education, Grant programs—veterans, 

Health care, Loan programs—education, 

Loan programs—veterans, Manpower 

training programs, Reporting and 

recordkeeping requirements, Schools, 

Travel and transportation expenses, 

Veterans, Vocational education, 

Vocational rehabilitation. 

Approved: March 19, 2007. 

R. James Nicholson, 

Secretary of Veterans Affairs. 

■ For the reasons stated in the preamble, 

the Department of Veterans Affairs 

amends 38 CFR part 21 (subpart D) as 

follows: 

PART 21—VOCATIONAL 

REHABILITATION AND EDUCATION 

Subpart D—Administration of 

Educational Assistance Programs 

■ 1. The authority citation for part 21, 

subpart D, continues to read as follows: 

Authority: 10 U.S.C. 2141 note, ch. 1606; 

38 U.S.C. 501(a), chs. 30, 32, 34, 35, 36, 

unless otherwise noted. 

■ 2. Revise § 21.4266 to read as follows: 

§ 21.4266 Approval of courses at a branch 

campus or extension. 

(a) Definitions. The following 

definitions apply to the terms used in 

this section. 

(1) Administrative capability means 

the ability to maintain all records and 

accounts that § 21.4209 requires. 

(2) Certifying official means a 

representative of an educational 

institution designated to provide VA 

with the reports and certifications that 

§§ 21.4203, 21.4204, 21.5810, 21.5812, 

21.7152, and 21.7652 require. 

(3) Main campus means the location 

where the primary teaching facilities of 

an educational institution are located. If 

an educational institution has only one 

teaching location, that location is its 

main campus. If it is unclear which of 

the educational institution’s teaching 

facilities is primary, the main campus is 

the location of the primary office of its 

Chief Executive Officer. 

(4) Branch campus means a location 

of an educational institution that—

(i) Is geographically apart from and 

operationally independent of the main 

campus of the educational institution; 

(ii) Has its own faculty, 

administration and supervisory 

organization; and 

(iii) Offers courses in education 

programs leading to a degree, certificate, 

or other recognized education 

credential. 

(5) Extension means a location of an 

educational institution that is 

geographically apart from and is 

operationally dependent on the main 

campus or a branch campus of the 

educational institution. 

(Authority: 38 U.S.C. 3675, 3676, 3684) 

(b) State approving agency 

jurisdiction. (1) The State approving 

agency for the State where a residence 

course is being taught has jurisdiction 

over approval of that course for VA 

education benefit purposes. 

(2) The fact that the location where 

the educational institution is offering 

the course may be temporary will not 

serve to change jurisdictional authority. 

(3) The fact that the main campus of 

the educational institution may be 

located in another State from that in 

which the course is being taught will 

not serve to change jurisdictional 

authority. 

(Authority: 38 U.S.C. 3672) 

(c) Approving a course offered by a 

branch campus or an extension of an 

educational institution. Before 

approving a course or a program of 

education offered at a branch campus or 

an extension of an educational 

institution, the State approving agency 

must ensure that—

(1) Except as provided in paragraph 

(d) of this section, each location where 

the course or program is offered has 

administrative capability; and 

(2) Except as provided in paragraph (f) 

of this section, each location where the 

course or program is offered has a 

certifying official on site. 

(Authority: 38 U.S.C. 3672) 

(d) Exceptions to the requirement that 

administrative capability exist at each 

location. (1) A State approving agency 

may approve a course or program 

offered by a branch campus that does 

not have its own administrative 

capability if—

(i) The main campus of the 

educational institution within the same 

State maintains a centralized 

recordkeeping system that includes all 

records and accounts that § 21.4209 

requires for each student attending the 

branch campus without administrative 

capability. These records may be 

originals, certified copies, or in an 

electronically formatted record keeping 

system; and 

(ii) The main campus can identify the 

records of students at the branch 

campus for which it maintains 

centralized records. 

(2) The State approving agency may 

approve a course or program offered by 

an extension that does not have its own 

administrative capability if—

(i) The extension and the main 

campus or branch campus it is 

dependent on are located within the 

same State; 

(ii) The main campus or branch 

campus the extension is dependent on 

has administrative capability for the 

extension; and 

(iii) The State approving agency 

combines the approval of the course(s) 

offered by the extension with the 

approval of the courses offered by the 

main campus or branch campus the 

extension is dependent on. 

(e) Combined approval. The State 

approving agency may combine the 

approval of courses offered by an 

extension of an educational institution 

with the approval of the main campus 

or the branch campus that the extension 

is dependent on, if the extension is 

within the same State as the campus it 

is dependent on. Combining the 

approval of courses offered by an 

extension, with the approval of courses 

offered by the main campus or branch 

campus the extension is dependent on, 

does not negate the minimum period of 

operation requirements in § 21.4251 for 

courses that do not lead to a standard 

college degree offered by an extension of 

a proprietary educational institution. 

The State approving agency will list the 


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20428 Federal Register / Vol. 72, No. 79 / Wednesday, April 25, 2007 / Rules and Regulations 

extension and courses approved on the 

notice of approval sent to the 

educational institution pursuant to 

§ 21.4258 of this part. 

(f) Exceptions to the requirement that 

each location where the course or 

program is offered must have a 

certifying official on site. Exceptions to 

the requirement in paragraph (c) of this 

section, that each location with an 

approved course or program of 

education must have a certifying official 

on site, will be permitted for—

(1) Extensions of an educational 

institution when the State approving 

agency combines the approval of the 

courses offered by the extension with a 

branch campus or main campus. (See 

paragraph (e) of this section.) 

(2) Educational institutions with more 

than one campus within the same State 

if the main campus—

(i) Maintains a centralized 

recordkeeping system. (See paragraph 

(d)(1) of this section.); 

(ii) Has administrative capability for 

the branch campus (or branch 

campuses) within the same State; and 

(iii) Centralizes its certifying official 

function at the main campus. 

(3) Educational institutions with 

multi-state campuses when an 

educational institution wants to 

centralize its certifying official function 

into one or more locations if: 

(i) The educational institution 

submits all required reports and 

certifications that §§ 21.4203, 21.4204, 

21.5810, 21.5812, 21.7152, and 21.7652 

require via electronic submission 

through VA’s Internet-based education 

certification application; 

(ii) The educational institution 

designates an employee, at each 

teaching location of the educational 

institution that does not have a 

certifying official present, to serve as a 

point-of-contact for veterans, 

servicemembers, reservists, or other 

eligible persons; the certifying 

official(s); the State approving agency of 

jurisdiction; and VA. The designated 

employee must have access (other than 

to transmit certifications) to VA’s 

Internet-based education certification 

application to provide certification 

information to veterans, 

servicemembers, reservists, or other 

eligible persons, State approving agency 

representatives, and VA representatives; 

(iii) Each certifying official uses the 

VA facility code for the location that has 

administrative capability for the 

teaching location where the student is 

training when submitting required 

reports and certifications to VA; and 

(iv) Each certifying official has full 

access to the administrative records and 

accounts that § 21.4209 requires for each 

student attending the teaching 

location(s) for which the certifying 

official has been designated 

responsibility. These records may be 

originals, certified copies, or in an 

electronically formatted record keeping 

system. 

(Authority: 38 U.S.C. 3672) 

(The Office of Management and Budget 

has approved the information collection 

requirements in this section under 

control number 2900–0073) 

[FR Doc. E7–7810 Filed 4–24–07; 8:45 am] 

BILLING CODE 8320–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 70 

[EPA–R03–OAR–2007–0254; FRL–8304–8] 

State Operating Permit Programs; 

Maryland; Revisions to the Acid Rain 

Regulations 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Direct final rule. 

SUMMARY: EPA is taking direct final 

action to approve revisions to the 

Maryland operating permit program. 

The revisions amend the Code of 

Maryland Administrative Regulations’

(COMAR) incorporation by reference 

citations to ensure that future changes to 

the Federal Acid Rain program will 

continue to be incorporated into 

Maryland’s regulations. EPA is 

approving these revisions in accordance 

with the requirements of the Clean Air 

Act. 

DATES: This rule is effective on June 25, 

2007 without further notice, unless EPA 

receives adverse written comment by 

May 25, 2007. If EPA receives such 

comments, it will publish a timely 

withdrawal of the direct final rule in the 

Federal Register and inform the public 

that the rule will not take effect. 

ADDRESSES: Submit your comments, 

identified by Docket ID Number EPA–

R03–OAR–2007–0254 by one of the 

following methods: 

A. www.regulations.gov. Follow the 

on-line instructions for submitting 

comments. 

B. E-mail: campbell.dave@epa.gov. 

C. Mail: EPA–R03–OAR–2007–0254, 

David Campbell, Chief, Permits and 

Technical Assessment Branch, Mailcode 

3AP11, U.S. Environmental Protection 

Agency, Region III, 1650 Arch Street, 

Philadelphia, Pennsylvania 19103. 

D. Hand Delivery: At the previouslylisted EPA Region III address. Such 

deliveries are only accepted during the 

Docket’s normal hours of operation, and 

special arrangements should be made 

for deliveries of boxed information. 

Instructions: Direct your comments to 

Docket ID No. EPA–R03–OAR–2007–

0254. EPA’s policy is that all comments 

received will be included in the public 

docket without change, and may be 

made available online at 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Do not submit information that you 

consider to be CBI or otherwise 

protected through www.regulations.gov 

or e-mail. The www.regulations.gov Web 

site is an ‘‘anonymous access’’ system, 

which means EPA will not know your 

identity or contact information unless 

you provide it in the body of your 

comment. If you send an e-mail 

comment directly to EPA without going 

through www.regulations.gov, your email address will be automatically 

captured and included as part of the 

comment that is placed in the public 

docket and made available on the 

Internet. If you submit an electronic 

comment, EPA recommends that you 

include your name and other contact 

information in the body of your 

comment and with any disk or CD–ROM 

you submit. If EPA cannot read your 

comment due to technical difficulties 

and cannot contact you for clarification, 

EPA may not be able to consider your 

comment. Electronic files should avoid 

the use of special characters, any form 

of encryption, and be free of any defects 

or viruses. 

Docket. All documents in the 

electronic docket are listed in the 

www.regulations.gov index. Although 

listed in the index, some information is 

not publicly available, i.e., CBI or other 

information whose disclosure is 

restricted by statute. Certain other 

material, such as copyrighted material, 

is not placed on the Internet and will be 

publicly available only in hard copy 

form. Publicly available docket 

materials are available either 

electronically in www.regulations.gov or 

in hard copy during normal business 

hours at the Air Protection Division, 

U.S. Environmental Protection Agency, 

Region III, 1650 Arch Street, 

Philadelphia, Pennsylvania 19103. 

Copies of the State submittal are 

available at the Maryland Department of 

the Environment, 1800 Washington 

Boulevard, Suite 705, Baltimore, 

Maryland 21230. 


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