67304 Federal Register / Vol. 62, No. 247 / Wednesday, December 24, 1997 / Proposed Rules

various levels of government. Therefore,

in accordance with Executive Order

12612, it is determined that this

proposal would not have sufficient

federalism implications to warrant the

preparation of a Federalism Assessment.

For the reasons discussed above, I

certify that this proposed regulation (1)

is not a ‘‘significant regulatory action’’

under Executive Order 12866; (2) is not

a ‘‘significant rule’’ under the DOT

Regulatory Policies and Procedures (44

FR 11034, February 26, 1979); and (3) if

promulgated, will not have a significant

economic impact, positive or negative,

on a substantial number of small entities

under the criteria of the Regulatory

Flexibility Act. A copy of the draft

regulatory evaluation prepared for this

action is contained in the Rules Docket.

A copy of it may be obtained by

contacting the Rules Docket at the

location provided under the caption

ADDRESSES.

List of Subjects in 14 CFR Part 39

Air transportation, Aircraft, Aviation

safety, Safety.

The Proposed Amendment

Accordingly, pursuant to the

authority delegated to me by the

Administrator, the Federal Aviation

Administration proposes to amend part

39 of the Federal Aviation Regulations

(14 CFR part 39) as follows:

PART 39—AIRWORTHINESS

DIRECTIVES

1. The authority citation for part 39

continues to read as follows:

Authority: 49 U.S.C. 106(g), 40113, 44701.

§ 39.13 [Amended]

2. Section 39.13 is amended by

adding the following new airworthiness

directive:

British Aerospace Regional Aircraft

[Formerly Jetstream Aircraft Limited;

British Aerospace (Commercial Aircraft)

Limited]: Docket 97–NM–143–AD.

Applicability: Model 4100 series airplanes,

constructors numbers 41081 through 41091

inclusive, certificated in any category.

Note 1: This AD applies to each airplane

identified in the preceding applicability

provision, regardless of whether it has been

modified, altered, or repaired in the area

subject to the requirements of this AD. For

airplanes that have been modified, altered, or

repaired so that the performance of the

requirements of this AD is affected, the

owner/operator must request approval for an

alternative method of compliance in

accordance with paragraph (b) of this AD.

The request should include an assessment of

the effect of the modification, alteration, or

repair on the unsafe condition addressed by

this AD; and, if the unsafe condition has not

been eliminated, the request should include

specific proposed actions to address it.

Compliance: Required as indicated, unless

accomplished previously.

To prevent the fuselage structure at the

stringer joint at station 130 on the left side

of the airplane from cracking, which could

result in rapid decompression of the airplane

at the forward fuselage area, accomplish the

following:

(a) Within 6,000 flight hours after the

effective date of this AD, replace the stringer

joint pieces at four positions at station 130

on the left side of the airplane with new,

improved parts in accordance with the

Accomplishment Instructions of Jetstream

Service Bulletin J41–53–039, dated August

22, 1996.

(b) An alternative method of compliance or

adjustment of the compliance time that

provides an acceptable level of safety may be

used if approved by the Manager,

International Branch, ANM–116, FAA,

Transport Airplane Directorate. Operators

shall submit their requests through an

appropriate FAA Principal Maintenance

Inspector, who may add comments and then

send it to the Manager, International Branch,

ANM–116.

Note 2: Information concerning the

existence of approved alternative methods of

compliance with this AD, if any, may be

obtained from the International Branch,

ANM–116.

(c) Special flight permits may be issued in

accordance with sections 21.197 and 21.199

of the Federal Aviation Regulations (14 CFR

21.197 and 21.199) to operate the airplane to

a location where the requirements of this AD

can be accomplished.

Note 3: The subject of this AD is addressed

in the British airworthiness directive 005–

08–96.

Issued in Renton, Washington, on

December 16, 1997.

Darrell M. Pederson,

Acting Manager, Transport Airplane

Directorate, Aircraft Certification Service.

[FR Doc. 97–33510 Filed 12–23–97; 8:45 am]

BILLING CODE 4910–13–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[REG–209484–87 and REG–209807–95]

RIN 1545–AF97; 1545–AT99

FICA and FUTA Taxation of Amounts

Under Employee Benefit Plans

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking.

SUMMARY: This document contains a

revision to the proposed regulations

under section 3121(v)(2) of the Internal

Revenue Code of 1986, relating to when

amounts deferred under or paid from

certain nonqualified deferred

compensation plans are taken into

account as ‘‘wages’’ for purposes of the

taxes imposed by the Federal Insurance

Contributions Act (FICA). This

document extends the proposed general

effective date of the regulations to

January 1, 1998. The extension also

applies to the proposed regulations

under section 3306(r)(2), relating to

when amounts deferred under or paid

from certain nonqualified deferred

compensation plans are taken into

account as ‘‘wages’’ for purposes of the

taxes imposed by the Federal

Unemployment Tax Act (FUTA), due to

the cross-reference therein to the

provisions of the proposed regulations

under section 3121(v)(2).

DATES: Written comments and requests

for a public hearing must be received by

March 24, 1998.

ADDRESSES: Send submissions to:

CC:DOM:CORP:R (EE–142–87), room

5228, Internal Revenue Service, P.O.

Box 7604, Ben Franklin Station,

Washington, DC 20044. In the

alternative, submissions may be hand

delivered between the hours of 8 a.m.

and 5 p.m. to: CC:DOM:CORP:R (REG–

209484–87), Courier’s Desk, Internal

Revenue Service, 1111 Constitution

Avenue, NW. Washington, DC.

Alternatively, taxpayers may submit

comments electronically via the Internet

by selecting the ‘‘Tax Regs’’ option of

the IRS Home Page, or by submitting

comments directly to the IRS Internet

site at: http://www.irs.ustreas.gov/prod/

tax—regs/comments.html.

FOR FURTHER INFORMATION CONTACT:

Janine Cook, (202) 622–6040 (not a tollfree number), concerning the

regulations, and Michael Slaughter,

(202) 622–7190 (not a toll-free number),

concerning submissions.

SUPPLEMENTARY INFORMATION:

Background

This document contains a revision to

the proposed amendments to the

Employment Tax Regulations (26 CFR

part 31) under section 3121(v)(2) of the

Internal Revenue Code of 1986 (Code),

relating to the Federal Insurance

Contributions Act (FICA) tax treatment

of amounts deferred under or paid from

certain nonqualified deferred

compensation plans. The proposed

regulations were published in the

Federal Register on January 25, 1996

(61 FR 2194), with a proposed general

effective date of January 1, 1997. This

document extends the proposed general

effective date to January 1, 1998. The

same issue of the Federal Register

contained proposed amendments to the

Employment Tax Regulations under
Federal Register / Vol. 62, No. 247 / Wednesday, December 24, 1997 / Proposed Rules 67305

section 3306(r)(2) of the Code, relating

to the Federal Unemployment Tax Act

(FUTA) tax treatment of amounts

deferred under or paid from certain

nonqualified deferred compensation

plans (61 FR 2214). The proposed

regulations under section 3306(r)(2)

cross-reference the provisions of the

proposed regulations under section

3121(v)(2), including the proposed

general effective date. Consequently, the

extension of the effective date under the

proposed regulations under section

3121(v)(2) automatically applies to the

proposed regulations under section

3306(r)(2).

The project numbers assigned to the

notices of proposed rulemaking setting

forth the proposed regulations under

section 3121(v)(2) and section 3306(r)(2)

were EE–142–87 and EE–55–95,

respectively. Due to changes in the

Internal Revenue Service’s regulations

numbering system, the project numbers

for this notice of proposed rulemaking

have been changed to REG–209484–87

and REG–209807–95, respectively, as

reflected at the beginning of this

document.

Explanation of Provisions

Section 31.3121(v)(2)–1(g)(1)(i) of the

proposed regulations provides that the

proposed general effective date of the

regulations is January 1, 1997. Because

the final regulations have not been

issued, this document contains an

amendment to the proposed regulations

to extend the proposed general effective

date to January 1, 1998. This extension

of the proposed general effective date

also applies to § 31.3306(r)(2)–1 of the

proposed regulations due to the crossreference therein to the provisions in

the proposed regulations under section

3121(v)(2).

Special Analyses

It has been determined that this notice

of proposed rulemaking is not a

significant regulatory action as defined

in EO 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 Code,

this notice of proposed rulemaking will

be submitted to the Chief Counsel for

Advocacy of the Small Business

Administration for comment on its

impact on small business.

Comments and Requests for a Public

Hearing

Before this revision to the proposed

regulations is adopted as part of the

final regulations, consideration will be

given to any written comments

(preferably a signed original and eight

(8) copies) that are submitted timely to

the IRS. All comments will be available

for public inspection and copying. A

public hearing may be scheduled if

requested in writing by a person that

timely submits written comments. If a

public hearing is scheduled, notice of

the date, time, and place for the hearing

will be published in the Federal

Register.

Drafting Information

The principal author of this revision

to the proposed regulations is Janine

Cook, Office of the Associate Chief

Counsel (Employee Benefits and Exempt

Organizations), IRS. However, other

personnel from the IRS and Treasury

Department participated in its

development.

List of Subjects in 26 CFR Part 31

Employment taxes, Income taxes,

Penalties, Pensions, Railroad retirement,

Reporting and recordkeeping

requirements, Social security,

Unemployment tax, Withholding.

Proposed Amendments to the

Regulations

Accordingly, 26 CFR part 31 is

proposed to be amended as follows:

PART 31—EMPLOYMENT TAXES AND

COLLECTION OF INCOME TAX AT

SOURCE

Paragraph 1. The authority citation

for part 31 continues to read in part as

follows:

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

Par. 2. Section 31.3121(v)(2)–1 as

proposed to be added at 61 FR 2199,

January 25, 1996, is amended by

revising paragraph (g)(1)(i) to read as

follows:

§ 31.3121(v)(2)–1 Treatment of amounts

deferred under certain nonqualified

deferred compensation plans.

* * * * *

(g) Effective date and transition

rules—(1) General effective date—(i)

Effective date. Except as otherwise

provided in this paragraph (g) or in

§ 31.3121(v)–2, this section is effective

for amounts deferred and benefits paid

on or after January 1, 1998.

* * * * *

Michael P. Dolan,

Deputy Commissioner of Internal Revenue.

[FR Doc. 97–33247 Filed 12–23–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF DEFENSE

Department of the Air Force

32 CFR Part 989

RIN 0701–AA56

Environmental Impact Analysis

Process (EIAP)

AGENCY: Department of the Air Force,

Department of Defense.

ACTION: Proposed rule.

SUMMARY: The Department of the Air

Force proposes to revise its instruction

to improve the Air Force process for

compliance with the National

Environmental Policy Act (NEPA) and

Executive Order 12114, Environmental

Effects Abroad of Major Federal Actions.

The revisions integrate environmental

analysis and align environmental

document approval levels with the Air

Force decision-making process. It also

expands Air Force environmental

participants and responsibilities of the

Environmental Planning Function (EPF)

and the proponent of an action. The

public is invited to submit comments on

these changes to the point of contact

listed below.

DATES: Comments must be received no

later than February 23, 1998.

ADDRESSES: Comments should be

submitted to HQ USAF/ILEVP, 1260 Air

Force Pentagon, Washington, DC 20330–

1260.

FOR FURTHER INFORMATION CONTACT:

Mr. Kenneth L. Reinertson or Mr. Jack

C. Bush, (703) 695–8942.

SUPPLEMENTARY INFORMATION:

Discussion of Major Issues

a. References to procurement

publications that provide separate

procedures for application of NEPA in

the acquisition area are updated.

b. References to office symbols are

updated.

c. Specific guidance is provided in

section 989.3(c)(3) for application of

NEPA to single manager acquisition

programs, specifying, among other

things, that the Air Force Acquisition

Executive Office is the final approval

authority for all system-related NEPA

documents.