960 Federal Register / Vol. 62, No. 4 / Tuesday, January 7, 1997 / Proposed Rules

section 108(c), the partnership must

make the appropriate reductions in

those partners’ shares of inside basis.

(iii) Partnership consent statement—

(A) Partnership requirement. A

consenting partnership must include

with the Form 1065, U.S. Partnership

Return of Income, for the taxable year of

the partnership that ends with or within

the taxable year the taxpayer excludes

COD income from gross income under

section 108(a), and must provide to the

taxpayer on or before the date the Form

1065 is filed, a statement that—

(1) Contains the name, address, and

taxpayer identification number of the

partnership; and

(2) States the amount of the reduction

of the partner’s proportionate interest in

the adjusted bases of the partnership’s

depreciable property or depreciable real

property, whichever is applicable.

(B) Taxpayer’s requirement.

Statements described in paragraph

(f)(2)(iii)(A) of this section must be

attached to a taxpayer’s timely filed

(including extensions) Federal income

tax return for the taxable year in which

the taxpayer has COD income that is

excluded from gross income under

section 108(a).

(iv) Partner’s share of partnership’s

adjusted basis. [Reserved.]

(3) Partnership basis reduction. The

rules of this section (including this

paragraph (f)), apply in determining the

properties to which the partnership’s

basis reductions must be made.

(g) Special allocation rule for cases to

which section 1398 applies. If a

bankruptcy estate and a taxpayer to

whom section 1398 applies (concerning

only individuals under Chapter 7 or 11

of title 11 of the United States Code)

hold property subject to basis reduction

under section 108(b)(2)(E) or (5) on the

first day of the taxable year following

the taxable year of discharge, the

bankruptcy estate must reduce all of the

adjusted bases of its property before the

taxpayer is required to reduce any

adjusted bases of property.

(h) Effective date. This section is

effective for discharges of indebtedness

occurring on or after the date these

regulations are published as final

regulations in the Federal Register.

PART 301—PROCEDURE AND

ADMINISTRATION

Par. 12. The authority citation for part

301 continues to read as follows:

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

§ 301.9100–13T [Removed]

Par. 13. Section 301.9100–13T is

removed.

Margaret Milner Richardson,

Commissioner of Internal Revenue.

[FR Doc. 97–154 Filed 1–6–97; 8:45 am]

BILLING CODE 4830–01–U

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Parts 60, 63, 260, 261, 264, 265,

266, 270 and 271

[FRL–5672–6]

RIN 2050–AF01

Hazardous Waste Combustors;

Revised Standards; Proposed Rule—

Notice of Data Availability and Request

for Comments

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Notice of data availability and

request for comments.

SUMMARY: This announcement is a

notice of availability and invitation for

comment on the Agency’s updated

database of emissions and ancillary

information on hazardous waste

combustors (HWCs) pertaining to the

proposed revised standards for

hazardous waste combustors (61 FR

17358 (April 19, 1996)).

Readers should note that only

comments about new information

discussed in this notice will be

considered during the comment period.

Issues related to the April 19, 1996,

proposed rule that are not directly

affected by the documents or data

referenced in this Notice of Data

Availability are not open for further

comment.

DATES: Written comments must be

submitted by February 6, 1997.

ADDRESSES: Commenters must send an

original and two copies of their

comments referencing Docket Number

F–96–CS2A–FFFFF to: RCRA Docket

Information Center, Office of Solid

Waste (5305G), U.S. Environmental

Protection Agency Headquarters (EPA,

HQ), 401 M Street, S.W., Washington,

D.C. 20460. Comments may also be

submitted electronically through the

Internet to: rcradocket@epamail.epa.gov. Comments in

electronic format should also be

identified by the docket number F–96–

CS2A–FFFFF. All electronic comments

must be submitted as an ASCII file

avoiding the use of special characters

and any form of encryption.

Commenters should not submit

electronically any confidential business

information (CBI). An original and two

copies of the CBI must be submitted

under separate cover to: RCRA CBI

Document Control Officer, OSW

(5305W), 401 M Street, SW, Washington

D.C. 20460. For other information

regarding submitting comments

electronically, or viewing the comments

received or supporting information,

please refer to the proposed rule (61 FR

17358 (April 19, 1996)). The RCRA

Information Center is located at Crystal

Gateway One, 1235 Jefferson Davis

Highway, First Floor, Arlington,

Virginia and is open for public

inspection and copying of supporting

information for RCRA rules from 9:00

a.m. to 4:00 p.m. Monday through

Friday, except for Federal holidays. The

public must make an appointment to

view docket materials by calling (703)

603–9230. The public may copy a

maximum of 100 pages from any

regulatory document at no cost.

Additional copies cost $0.15 per page.

FOR FURTHER INFORMATION CONTACT: For

general information, call the RCRA

Hotline at 1–800–424–9346 or TDD 1–

800–553–7672 (hearing impaired)

including directions on how to access

electronically the database document

(USEPA, ‘‘Updated Hazardous Waste

Combustor Database,’’ December 1996)

via EPA’s Cleanup Information Bulletin

Board System (CLU–IN). The database

document is posted on CLU–IN in

Portable Document Format (PDF) and

can be viewed and printed using

Acrobat Reader. The CLU–IN modem

access phone number is 301–589–8366

or Telnet to clu-in.epa.gov for Internet

access. The RCRA Hotline is open

Monday–Friday, 9:00 a.m. to 6:00 p.m.,

Eastern Standard Time. Callers within

the Washington Metropolitan Area must

dial 703–412–9810 or TDD 703–412–

3323 (hearing impaired). For other

information on this notice, contact Bob

Holloway (5302W), Office of Solid

Waste, 401 M Street, S.W., Washington,

DC 20460, phone (703) 308–8461, email: holloway.bob@epamail.epa.gov.

SUPPLEMENTARY INFORMATION: On April

19, 1996, EPA proposed revised

standards for hazardous waste

combustors (i.e., incinerators and

cement and lightweight aggregate kilns

that burn hazardous waste). See 61 FR

17358. After an extension of the

comment period, the comment period

closed on August 19, 1996.

The Agency also published a notice of

data availability (NODA) on August 23,

1996 (61 FR 43501) inviting comment

on information pertaining to a peer

review of aspects of the proposed rule,

additional analyses of fuel oils that
Federal Register / Vol. 62, No. 4 / Tuesday, January 7, 1997 / Proposed Rules 961

1 Data on boilers are also included in the database

even though hazardous waste burning boilers

would not be subject to this rule.

would be used to establish a comparable

fuel exclusion, and information on a

synthesis gas process. The comment

period on that NODA closed on

September 23, 1996.

The Agency is today providing notice

and opportunity to comment on an

updated hazardous waste combustor

database that presents the emissions and

ancillary data that the Agency plans to

use to develop the final rule. We note

that changes in the proposed MACT

floor levels could result from applying

the alternative MACT methodologies

discussed in the proposed rule to the

updated database. In addition, changes

in cost-effectiveness, and baseline and

residual risk could result from using the

updated database. Finally, the Agency

will use the updated data in making

decisions such as whether and how to

subdivide source categories, whether to

use normal versus compliance test data

to develop standards, and whether to

use older emissions data when more

recent data are available from a source.

Updated HWC Data Base

EPA compiled a database containing

the results of hazardous waste

combustor (HWC) trial burns and

facility operating and design

characteristics as part of the

development of the April 1996 proposed

‘‘Maximum Achievable Control

Technology’’ (MACT) standards for

HWCs (61 FR 17358, April 19, 1996).

The database contains information from

facilities in three source categories

which burn hazardous wastes:

incinerators (over 90 units), cement

kilns (40 units), and lightweight

aggregate kilns (13 units).1 The database

contains stack gas emissions data

(including data on metals, chlorine,

particulate matter, chlorinated dioxins

and furans (PCDD/PCDF), carbon

monoxide (CO), and hydrocarbons

(HC)), process operating data (including

waste, fuel, and raw materials

compositions and feed rates), and

facility equipment design and

operational data (including combustor

and air pollution control device

temperatures, pressures, etc.).

Since the proposal of the rule, the

Agency has received comments from

stakeholders identifying: (1) errors in

the database used for the proposed rule;

and (2) new HWC trial burn and

certification of compliance reports that

were not considered for the proposed

rule. Additionally, the Agency has

received new compliance test reports

through other data-gathering efforts

since the proposed rule. The Agency has

updated and revised the HWC database

based on these comments and other data

collection efforts.

The updated database is provided in:

USEPA, ‘‘Updated Hazardous Waste

Combustor Database,’’ December, 1996.

This document is referred to in this

notice as the database document. Hard

copy printouts of the updated and

revised database are contained in the

‘‘Data Summary Reports’’, found as

Appendices to the document. The

database document is provided in the

administrative docket for this rule. In

addition, an electronic version of the

document can be accessed electronically

via CLU–IN. (See the FOR FURTHER

INFORMATION section of this notice.)

Finally, the database is also available to

interested persons in the database

application Paradox (Version 5.0 for

Windows). Refer to the database

document for details.

The updated database has the same

structure and main fields as that used

for the proposed rule. It has nine related

files:

• Site Information: Contains general

information on each combustor unit,

including database identification

number, EPA identification number,

EPA Region, company name, location

(city and state), device name, air

pollution control system, system type

(commercial or onsite incinerator,

cement kiln, lightweight aggregate kiln),

waste burning status, and cement kiln

design identifiers.

• Test Condition Information:

Contains information on each test

condition, including test condition and

run identification number (both internal

database and site identification

numbers), condition and run dates, type

of wastes and auxiliary fuels burned

during the condition, description of the

condition, as well as newly added

condition descriptors identifying the

condition as ‘‘baseline,’’ ‘‘normal,’’ or

‘‘permit mode’’ (as described in more

detail below), and whether the

condition was conducted with the most

recent facility equipment and design.

• Stream Information: Contains

information on the type and sampling

location of each process stream (system

outputs including stack gas emissions

and solid effluents as well as system

inputs including waste streams,

auxiliary fuels, spiking streams, etc.), as

well as stack information (including

height and diameter).

• Process Stream Information:

Contains information on each process

stream, including rates (feed rates and

discharge rates of solid, liquid and gas

streams), as well as other stream

properties (such as stack gas conditions

including temperature, moisture,

oxygen, and solid and liquid densities).

• Process Analysis Information:

Contains feed input and effluent rates

for a variety of constituents (including

metals, chlorine, organics, ash,

particulate matter, carbon monoxide,

and hydrocarbons) associated with each

of the process streams (both system

inputs and effluents).

• Air Pollution Control Device Design

Parameters: Contains information on

design parameters of each air pollution

control device (e.g., baghouse cloth area,

cloth type, cleaning method).

• Air Pollution Control Device

Operating Parameters: Contains

information, by test condition run, on

operating parameters of each air

pollution control device (e.g., ESP

specific collection area, operating

temperature, power input).

• Combustor Design Parameters:

Contains information on design

parameters of the combustor (e.g.,

combustor size, manufacturer, type,

number of chambers, cement kiln

design).

• Combustor Operating Parameters:

Contains information, by test condition

run, on operating parameters of the

combustor (e.g., combustor temperature,

pressure).

The use and contents (including a

comprehensive ‘‘data element

dictionary’’) of the database are

described in detail in the database

document.

Updates to the Database

1. Changes to Existing Data Used to

Support the Proposed Rule

The Agency received comments on

additions and errors to data contained

in the proposed rule database from three

sources. The Chemical Manufacturers

Association (CMA) provided specific

comments on data from 21 incinerator

facilities (RCSP–00182). The Cement

Kiln Recycling Coalition provided

specific comments on data from 23

cement kiln facilities (RCSP–00170) as

well as some incinerators (overlapping

generally with the CMA comments). For

lightweight aggregate kilns, Solite

provided specific comments on

individual LWAK facilities (RCSP–

00187).

The comments included identification

of: (1) transcription errors (those made

in transferring the data from the test

report to the database); (2) test report

errors; (3) missed or missing data; (4)

non-representative conditions (such as

baseline non-hazardous waste burning

conditions); (5) updated reports (some

Certification of Compliance tests that

were used have since been revised and
962 Federal Register / Vol. 62, No. 4 / Tuesday, January 7, 1997 / Proposed Rules

updated); (6) facilities not currently

burning hazardous waste; (7)

unsubstantiated and/or incorrect air

pollution control device characteristics;

and (8) inaccurate conversion of

concentration emissions from mass

based levels using gas flow rates and

oxygen level. Changes and responses

made as appropriate to each of the

specific comments in each of these areas

are discussed in detail in the database

document.

2. New Test Reports Added to the

Database

The Agency added results from many

new test reports (from both new

facilities as well as new test reports

from facilities already in the database)

to the HWC database. For incinerators,

a few new trial burn reports were

obtained through comments on the

proposed rule, including reports from

First Mississippi Corp., American

Cyanamid, and Ciba Geigy. Various

other reports from approximately 15

new incinerators, as well as new reports

from facilities already in the database,

including Waste Technologies

Industries and DuPont, were added

based on collection from the individual

companies and/or EPA Regional Office

archives.

The Agency added data from many

new cement kiln test reports received

from the Cement Kiln Recycling

Coalition. Additionally, other

individual cement companies including

Ash Grove, Lafarge, Citadel/Medusa,

and Continental provided separate test

reports as part of their comments. The

data are comprised of many new

‘‘second round’’ Certification of

Compliance reports from testing done in

1994–1996, as well as various

miscellaneous stack testing reports from

conditions under ‘‘normal’’ non-trial

burn type waste burning operations.

For LWAKs, the Agency added three

new reports from Solite (all from new

units) and a new report from Norlite

based on comments on the proposed

rule and other data collection efforts.

All new data that the Agency has

incorporated into the database since the

rule was proposed are tabulated in

detail in the database document.

3. Other Database Additions

In addition to the above described

database updates and changes, the

Agency has added the following new

information to the database:

• Device Descriptors:

—Waste Burning Status: Field

identifying if the facility is currently

burning hazardous waste.

—Mixed Waste Burner: Field

identifying if the combustor accepts

and routinely treats hazardous and

radioactively contaminated ‘‘mixed’’

wastes.

—Cement Kiln Descriptors: Fields

identifying long vs short kilns, those

with alkali bypasses, and those with

in-line raw mills.

• Condition Descriptors:

—Test Condition Date: Field identifying

the test condition date.

—Baseline Conditions: Field identifying

whether the condition was conducted

under ‘‘baseline’’ conditions, baseline

conditions being those where

hazardous waste is not being fired.

—‘‘Normal’’ Conditions: Field

identifying whether the condition was

conducted under ‘‘normal’’

conditions. Normal conditions are

defined as conditions conducted

where hazardous waste is being

burned, and where the unit is

operating under typical ‘‘every day’’

procedures. During such testing, there

is no intentional spiking of waste

materials with POHC, chlorine, or

metals compounds. Additionally, the

unit is not operating under ‘‘stressed’’

conditions designed to maximize or

minimize factors such as waste feed

rates, temperatures, and air pollution

control device operating parameters.

—‘‘Permit’’ Mode: Fields identifying

whether the source used the test

condition for setting permit or interim

status operating limits for each

individual constituent (each

hazardous air pollutant or surrogate,

including individual metals). For

example, for metals and chlorine

being controlled under the Boilers

and Industrial Furnaces Rule, the

condition would be a ‘‘permit mode’’

for all Tier II or Tier III constituents

since the source testing was designed

to evaluate acceptable feed rate limits

based on the demonstrated system

removal efficiency of the facility.

Alternately, the condition would not

be a permit (or operating limit) mode

for Tier I or adjusted Tier I

constituents since the source testing is

not used for any direct regulatorysetting purpose. Only tests conducted

with the purpose of complying with

or establishing permit conditions (or

interim status operating limits) and

intended to be used to establish a

facility ‘‘operating envelope’’ with

respect to the specific HAP were

identified with the ‘‘permit’’ mode

marker.

—Latest Retrofits: Field identifying

whether the condition is conducted

using the most recent equipment and

configuration.

Dated: December 19, 1996.

Michael Shapiro,

Director, Office of Solid Waste.

[FR Doc. 97–34 Filed 1–6–97; 8:45 am]

BILLING CODE 6560–50–P