Federal Register / Vol. 62, No. 226 / Monday, November 24, 1997 / Rules and Regulations 62521

§ 301.6109–3T IRS adoption taxpayer

identification numbers (temporary).

(a) In general—(1) Definition. An IRS

adoption taxpayer identification

number (ATIN) is a temporary taxpayer

identifying number assigned by the

Internal Revenue Service (IRS) to a child

(other than an alien individual as

defined in § 301.6109–1(d)(3)(i)) who

has been placed, by an authorized

placement agency, in the household of

a prospective adoptive parent for legal

adoption. An ATIN is assigned to the

child upon application for use in

connection with filing requirements

under this title. When an adoption

becomes final, the adoptive parent must

apply for a social security number for

the child. After the social security

number is assigned, that number, rather

than the ATIN, must be used as the

child’s taxpayer identification number

on all returns, statements, or other

documents required under this title.

(2) Expiration and extension. An

ATIN automatically expires two years

after the number is assigned. However,

upon request, the IRS may grant an

extension if the IRS determines the

extension is warranted.

(b) Definitions. The following

definitions apply for purposes of this

section—

(1) Authorized placement agency has

the same meaning as in § 1.152–2(c) of

this chapter;

(2) Prospective adoptive child or child

refers to a child who has not been

adopted, but who has been placed in the

household of a prospective adoptive

parent for legal adoption by an

authorized placement agency; and

(3) Prospective adoptive parent or

parent refers to an individual in whose

household a prospective adoptive child

is placed by an authorized placement

agency for legal adoption.

(c) General rule for obtaining a

number—(1) Who may apply. A

prospective adoptive parent may apply

for an ATIN for a child if—

(i) The prospective adoptive parent is

eligible to claim a personal exemption

under section 151 with respect to the

child;

(ii) An authorized placement agency

places the child with the prospective

adoptive parent for legal adoption;

(iii) The Social Security

Administration will not process an

application for an SSN by the

prospective adoptive parent on behalf of

the child (for example, because the

adoption is not final); and

(iv) The prospective adoptive parent

has used all reasonable means to obtain

the child’s assigned social security

number, if any, but has been

unsuccessful in obtaining this number

(for example, because the birth parent

who obtained the number is not legally

required to disclose the number to the

prospective adoptive parent).

(2) Procedure for obtaining an ATIN.

If the requirements of paragraph (c)(1) of

this section are satisfied, the prospective

adoptive parent may apply for an ATIN

for a child on Form W–7A, Application

for Taxpayer Identification Number for

Pending Adoptions (or such other form

as may be prescribed by the IRS). An

application for an ATIN should be made

far enough in advance of the first

intended use of the ATIN to permit

issuance of the ATIN in time for such

use. An application for an ATIN must

include the information required by the

form and accompanying instructions,

including the name and address of each

prospective adoptive parent and the

child’s name and date of birth. In

addition, the application must include

such documentary evidence as the IRS

may prescribe to establish that a child

was placed in the prospective adoptive

parent’s household by an authorized

placement agency for legal adoption.

Examples of acceptable documentary

evidence establishing placement for

legal adoption by an authorized

placement agency may include—

(i) A copy of a placement agreement

entered into between the prospective

adoptive parent and an authorized

placement agency;

(ii) An affidavit signed by the

adoption attorney or government official

who placed the child for legal adoption

pursuant to state law;

(iii) A document authorizing the

release of a newborn child from a

hospital to a prospective adoptive

parent for adoption; and

(iv) A court document ordering or

approving the placement of a child for

adoption.

(d) Effective date. The provisions of

this section apply to income tax returns

due (without regard to extension) on or

after April 15, 1998.

PART 602—OMB CONTROL NUMBERS

UNDER THE PAPERWORK

REDUCTION ACT

Par. 5. The authority citation for part

602 continues to read as follows:

Authority: 26 U.S.C. 7805.

Par. 6. Section 602.101(c) is amended

by adding an entry in numerical order

to the table to read as follows:

§ 602.101 OMB Control numbers.

* * * * *

(c) * * *

CFR part or section where

identified and described

Current

OMB control No.

* * * * *

301.6109–3T ............................. 1545–1564

* * * * *

Michael P. Dolan,

Acting Commissioner of Internal Revenue.

Approved: October 24, 1997.

Donald C. Lubick,

Acting Assistant Secretary of the Treasury.

[FR Doc. 97–30550 Filed 11–21–97; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 271

[FRL–5924–5]

Georgia: Final Authorization of State

Hazardous Waste Management

Program Revisions

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Immediate final rule.

SUMMARY: Georgia has applied for final

authorization of revisions to its

hazardous waste program under the

Resource Conservation and Recovery

Act (RCRA). Georgia’s revisions consist

of the provisions contained in the rules

promulgated between July 1, 1994 and

June 30, 1995, RCRA Cluster V. These

requirements are listed in section B of

this document. The Environmental

Protection Agency (EPA) has reviewed

Georgia’s application and has made a

decision, subject to public review and

comment, that Georgia’s hazardous

waste program revisions satisfy all of

the requirements necessary to qualify

for final authorization. Thus, EPA

intends to approve Georgia’s hazardous

waste program revisions. Georgia’s

application for program revisions is

available for public review and

comment.

DATES: Final authorization for Georgia

shall be effective January 23, 1998

unless EPA publishes a prior Federal

Register action withdrawing this

immediate final rule. All comments on

Georgia’s program revision application

must be received by the close of

business December 24, 1997.

ADDRESSES: Copies of Georgia’s program

revision application are available during

regular office hours of 9 a.m. to 5 p.m.,

Monday through Friday, at the

following addresses for inspection and

copying: Georgia Department of Natural

Resources, Environmental Protection
62522 Federal Register / Vol. 62, No. 226 / Monday, November 24, 1997 / Rules and Regulations

Division, Floyd Towers East, Room

1154, 205 Butler Street, SE, Atlanta

Georgia 30334; U.S. EPA Region IV,

Library, 61 Forsyth Street, Atlanta,

Georgia 30303; (404) 562–8448.

FOR FURTHER INFORMATION CONTACT:

Narindar Kumar, Chief, RCRA Programs

Branch, Waste Management Division,

U.S. Environmental Protection Agency,

61 Forsyth Street, Atlanta, Georgia

30303; (404) 562–8448.

SUPPLEMENTARY INFORMATION:

I. Background

States with final authorization under

section 3006(b) of the Resource

Conservation and Recovery Act (‘‘RCRA

or ‘‘the Act’’), 42 U.S.C. 6929(b), have a

continuing obligation to maintain a

hazardous waste program that is

equivalent to, consistent with, and no

less stringent than the Federal

hazardous waste program. In addition,

as an interim measure, the Hazardous

and Solid Waste Amendments of 1984

(Pub. L. 98–616, November 8, 1984,

hereinafter ‘‘HSWA’’) allows States to

revise their programs to become

substantially equivalent instead of

equivalent to RCRA requirements

promulgated under HSWA authority.

States exercising the latter option

receive ‘‘interim authorization’’ for the

HSWA requirements under section 3006

(g) of RCRA, 42 U.S.C. 6926 (g), and

later apply for final authorization for

HSWA requirements.

Revisions to State hazardous waste

programs are necessary when Federal or

State statutory or regulatory authority is

modified or when certain other changes

occur. Most commonly, State program

revisions are necessitated by changes to

EPA’s regulations in 40 CFR parts 124,

260 through 266, 268, 270 and 279.

A. Georgia

Georgia initially received final

authorization for its base RCRA program

effective on August 21, 1984. Georgia

has received authorization for revisions

to its program through RCRA Cluster IV

on May 6, 1996. Today, Georgia is

seeking approval of its program

revisions in accordance with 40 CFR

271.21(b)(3).

EPA has reviewed Georgia’s

application and has made an immediate

final decision that Georgia’s hazardous

waste program revisions satisfy all of

the requirements necessary to qualify

for final authorization. Consequently

EPA intends to grant final authorization

for the additional program

modifications to Georgia. The public

may submit written comments on EPA’s

immediate final decision up until

December 24, 1997.

Copies of Georgia’s application for

these program revisions are available for

inspection and copying at the locations

indicated in the Addresses section of

this document.

Approval of Georgia’s program revisions

shall become effective January 23, 1998,

unless an adverse comment pertaining

to the State’s revisions discussed in this

document is received by the end of the

comment period.

If an adverse comment is received

EPA will publish either (1) a withdrawal

of the immediate final decision or (2) a

notice containing a response to

comments which either affirms that the

immediate final decision takes effect or

reverses the decision.

EPA shall administer any RCRA

hazardous waste permits, or portions of

permits that contain conditions based

upon the Federal program provisions for

which the State is applying for

authorization and which were issued by

EPA prior to the effective date of this

authorization. EPA will suspend

issuance of any further permits under

the provisions for which the State is

being authorized on the effective date of

this authorization.

Georgia is today seeking authority to

administer the following Federal

requirements promulgated between July

1, 1994 and June 30, 1995.

Checklist Description FR date and page State rule

135 ................ Amendments to Definition of Solid Wastes ............ 59 FR 38545, 7/28/94 12–8–62(10)&(20), 12–8/64(1)(J) & (L), 12–8–

65(a)(16)&(21) Rules effective 12/28/95 391–3–

11–.07, 391–3–11–.10

136 ................ Amendment to Subpart C—Recyclable Materials

Used in a Manner Constituting Disposal.

59 FR 43499 8/24/94 12–8–64(1)(A),(B)&(I), 12–8–65(a)(16)&(21) Rules

effective 12/8/95, 391–3–11–.10, 391–3–11–.16

126.1 ............. Testing and Monitoring Activities, Land Disposal

Restrictions; Correction.

59 FR 47980, 9/19/94 12–8–62(10), 12–8–64((1)(A),(B)(D),(E) &(I), 12–

8–65(a)(16)&(21) rule effective 12/28/95, 391–

3–11–.16

137 ................ Land Disposal Restrictions Phase II—Universal

Treatment Standards, and Treatment Standards

for Organic Toxicity Characteristic Wastes and

Newly Listed Wastes.

59 FR 48041, 9/19/94

60 FR 244 1/3/95

(correction)

12–8–62(11)(13)(14), 12–8–64(1)(A)(B)(D) (F)&(I)

12–8–65(a)(16)(21) rules effective 12/28/95

391–3–11–.07, 391–3–11–.10, 391–3–11–.16

139 ................ Testing & Monitoring Activities ............................... 60 FR 3095 1/13/95 12/8/62(10), 12–8–64(1(A(B(D(E)(I),12–8–

65(a)(16)(21) Rules effective 12/28/95 391–3–

11–.02

140 ................ Carbamate Production; Correction ......................... 60 FR 7848, 2/9/95,

60 FR 19165, 4/17/

95,

60 FR 25620, 5/12/95

12–8–62(9)(10)(20), 12–8–64 (1)(D)(E)(J)(M), 12–

8–65(a)(16)(21), Rules effective 12/28/95, and

12/30/96, 391–3–11–.07 (1)

141 ................ Testing & Monitoring Activities ............................... 60 FR 17004, 4/4/95 12–8–62(10), 12–8–64 (1)(A)(B)(D))E))I), 12–8–65

(a)(16)(21), Rule effective 12/28/95 391–3–11–

.07

142 ................ Universal Waste Rule, Parts A, B, C, D, & E ......... 60 FR 25492, 5/11/95 12–8–62 (13), 12–8–64 (1)(A)(B)(D)(E)(F)(I), 12–

8–65 (a)(16)(21), Rule effective 12/28/95, 391–

3–11–.02, 391–3–11–.07, 391–3–11.08, 391–3–

11–.10, 391–3–11–.11, 391–3–11–.16, 391–3–

11–.18

144 ................ Solid Waste, Hazardous Waste, Oil Discharge and

Superfund Programs: Removal of Legally Obsolete Rules.

60 FR 33912, 6/29/95 12–8–62 (10)(11), 12–8–64 (1) (A)(B)(C)(D)(E)(I)

12–8–65 (a) (3)(4)(16)(21), 12–8–66, Rules effective 12/28/95, 391–3–11–.07, 391–3–11–.10,

391–3–11–.11

Footnote: Georgia adopted the Universal Waste Rule by reference at 391–3–11–.18. A new section 391–3–11–.19 entitled Standards for Management of Waste Mercury-Containing Lamps was added to the rules effective December 30, 1996. Georgia has included this rule, 391–3–11–

.19, in the authorization application as part of the state rules, but these rules will not be part of the authorized program.
Federal Register / Vol. 62, No. 226 / Monday, November 24, 1997 / Rules and Regulations 62523

B. Decision

I conclude that Georgia’s application

for these program revisions meets all of

the statutory and regulatory

requirements established by RCRA.

Accordingly, Georgia is granted final

authorization to operate its hazardous

waste program as revised.

Georgia now has responsibility for

permitting treatment, storage, and

disposal facilities within its borders and

carrying out other aspects of the RCRA

program, subject to the limitations of its

program revision application and

previously approved authorities.

Georgia also has primary enforcement

responsibilities, although EPA retains

the right to conduct inspections under

section 3007 of RCRA and to take

enforcement actions under sections

3008, 3013, and 7003 of RCRA.

II. Compliance With Executive Order

12866

The Office of Management and Budget

has exempted this rule from the

requirements of section 6 of Executive

Order 12866.

III. Unfunded Mandates Reform Act

Title II of the Unfunded Mandates

Reform Act of 1995 (UMRA), P.L. 104–

4, establishes requirements for Federal

agencies to assess the effects of certain

regulatory actions on State, local, and

tribal governments and the private

sector. Under sections 202 and 205 of

the UMRA, EPA generally must prepare

a written statement of economic and

regulatory alternatives analyses for

proposed and final rules with Federal

mandates, as defined by the UMRA, that

may result in expenditures to State,

local, and tribal governments, in the

aggregate, or to the private sector, of

$100 million or more in any one year.

The section 202 and 205 requirements

do not apply to today’s action because

it is not a ‘‘Federal mandate’’ and

because it does not impose annual costs

of $100 million or more.

Today’s rule contains no Federal

mandates for State, local or tribal

governments or the private sector for

two reasons. First, today’s action does

not impose new or additional

enforceable duties on any State, local or

tribal governments or the private sector

because it merely makes federally

enforceable existing requirements with

which regulated entities must already

comply under State law. Second, the

Act also generally excludes from the

definition of a ‘‘Federal mandate’’ duties

that arise from participation in a

voluntary Federal program. The

requirements being codified today are

the result of Florida’s voluntary

participation in accordance with RCRA

Subtitle C.

Even if today’s rule did contain a

Federal mandate, this rule will not

result in annual expenditures of $100

million or more for State, local, and/or

tribal governments in the aggregate, or

the private sector because today’s action

merely codifies an existing State

program that EPA previously

authorized. Thus, today’s rule is not

subject to the requirements of sections

202 and 205 of the UMRA.

The requirements of section 203 of

UMRA also do not apply to today’s

action. Before EPA establishes any

regulatory requirements that may

significantly or uniquely affect small

governments, including tribal

governments, section 203 of UMRA

requires EPA to develop a small

government agency plan. This rule

contains no regulatory requirements that

might significantly or uniquely affect

small governments. The Agency

recognizes that although small

governments may be hazardous waste

generators, transporters, or own and/or

operate TSDFs, this codification

incorporates into the Code of Federal

Regulations Florida’s requirements

which have already been authorized by

EPA under 40 CFR part 271 and, thus,

small governments are not subject to

any additional significant or unique

requirements by virtue of this

codification.

IV. Certification Under the Regulatory

Flexibility Act

EPA has determined that this

codification will not have a significant

economic impact on a substantial

number of small entities. Such small

entities which are hazardous waste

generators, transporters, or which own

and/or operate TSDFs are already

subject to the State requirements

authorized by EPA under 40 CFR part

271. EPA’s codification does not impose

any additional burdens on these small

entities. This is because EPA’s

codification would simply result in an

administrative change, rather than a

change in the substantive requirements

imposed on small entities.

Therefore, EPA provides the following

certification under the Regulatory

Flexibility Act, as amended by the

Small Business Regulatory Enforcement

Fairness Act. Pursuant to the provision

at 5 U.S.C. 605(b), I hereby certify that

this codification will not have a

significant economic impact on a

substantial number of small entities.

This codification incorporates ‘‘State’s’’

requirements which have been

authorized by EPA under 40 CFR part

271 into the Code of Federal

Regulations. It does not impose any new

burdens on small entities. This rule,

therefore, does not require a regulatory

flexibility analysis.

V. Submission to Congress and the

General Accounting Office

Under 5 U.S.C. 801(a)(1)(A), as added

by the Small Business Regulatory

Enforcement Fairness Act of 1996, EPA

submitted a report containing this rule

and other required information to the

U.S. Senate, the U.S. House of

Representatives, and the Comptroller

General of the General Accounting

Office prior to publication of the rule in

today’s Federal Register. This rule is

not a ‘‘major rule’’ as defined by 5

U.S.C. 804(2).

VI. Compliance With Executive Order

12866

The Office of Management and Budget

has exempted this rule from the

requirements of section 6 of Executive

Order 12866.

VII. Paperwork Reduction Act

Under the Paperwork Reduction Act,

44 U.S.C. 3501 et seq., Federal agencies

must consider the paperwork burden

imposed by any information request

contained in a proposed rule or a final

rule. This rule will not impose any

information requirements upon the

regulated community.

List of Subjects in 40 CFR Part 271

Environmental protection,

Administrative practice and procedure,

Confidential business information,

Hazardous waste transportation,

Hazardous waste, Incorporation by

reference, Indian lands,

Intergovernmental relations, Penalties,

Reporting and recordkeeping

requirements, Water pollution control,

Water supply.

Dated: November 4, 1997.

John H. Hankinson, Jr.,

Regional Administrator.

[FR Doc. 97–30818 Filed 11–21–97; 8:45 am]

BILLING CODE 6560–50–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 300

[FRL–5925–3]

The National Priorities List for

Uncontrolled Hazardous Waste Sites;

Listing and Deletion Policy for Federal

Facilities

AGENCY: Environmental Protection

Agency.