30376 Federal Register / Vol. 77, No. 100 / Wednesday, May 23, 2012 / Rules and Regulations 

(3) For service information identified in 

this AD, contact International Aero Engines 

AG, 628 Hebron Avenue, Suite 400, 

Glastonbury, CT 06033; phone: 860–368– 

3700; fax: 860–368–4600; email: 

iaeinfo@iaev2500.com; Web site: https:// 

www.iaeworld.com. 

(4) You may review copies of the service 

information at the FAA, Engine & Propeller 

Directorate, 12 New England Executive Park, 

Burlington, MA. For information on the 

availability of this material at the FAA, call 

781–238–7125. 

(5) You may also review copies of the 

service information that is incorporated by 

reference at the National Archives and 

Records Administration (NARA). For 

information on the availability of this 

material at NARA, call 202–741–6030, or go 

to: http://www.archives.gov/federal-register/

cfr/ibr_locations.html. 

Issued in Burlington, Massachusetts, on 

May 2, 2012. 

Peter A. White, 

Manager, Engine & Propeller Directorate, 

Aircraft Certification Service. 

[FR Doc. 2012–12329 Filed 5–22–12; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 73 

[Docket No. FAA–2012–0510; Airspace 

Docket No. 12–ASO–17] 

RIN 2120–AA66 

Amendment of Restricted Area R– 

2101; Anniston Army Depot, AL 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This action amends the 

description of restricted area R–2101, 

Anniston Army Depot, AL, by removing 

the abbreviation ‘‘CST’’ from the time of 

designation, and by including a 

controlling agency for the restricted 

area. This amendment does not change 

the dimensions of, or activities 

conducted within, R–2101. 

DATES: Effective date 0901 UTC, July 26, 

2012. 

FOR FURTHER INFORMATION CONTACT: Paul 

Gallant, Airspace, Regulations and ATC 

Procedures Group, Office of Airspace 

Services, Federal Aviation 

Administration, 800 Independence 

Avenue SW., Washington, DC 20591; 

telephone: (202) 267–8783. 

SUPPLEMENTARY INFORMATION: 

Background 

The time of designation for R–2101 

currently reads ‘‘0700 to 1800 CST, 

Monday–Friday.’’ Since the restricted 

area lies completely within the central 

time zone, it is unnecessary to specify 

‘‘CST’’ in the description. The use of 

‘‘CST’’ has led to confusion about the 

time of designation during that part of 

the year when daylight saving time is in 

effect. The intended time of designation 

for the restricted areas is 0700–1800 

local time, Monday–Friday, during both 

standard time and daylight saving time 

periods. 

Currently, R–2101 does not have a 

designated controlling agency. A 

controlling agency is the air traffic 

control facility that exercises control of 

the airspace when it is not in use by the 

using agency for its designated purpose. 

Since the using agency releases R–2101 

during periods when it is not scheduled 

for use, the FAA is designating a 

controlling agency to enable joint use of 

the airspace during such periods. 

The Rule 

This action amends Title 14, Code of 

Federal Regulations (14 CFR) part 73 by 

removing ‘‘CST’’ from the time of 

designation for restricted area R–2101, 

Anniston Army Depot, AL, and 

inserting the words ‘‘local time’’ in its 

place. The time of designation is 

amended to read ‘‘0700 to 1800 local 

time, Monday-Friday.’’ In addition, the 

FAA, Atlanta Air Route Traffic Control 

Center (ARTCC) is designated as the 

controlling agency for the restricted 

area. A controlling agency enables joint 

use of the airspace during periods when 

it is not required by the military using 

agency. These changes do not alter the 

current dimensions or usage of the 

restricted area. 

Because this action is a minor 

editorial change that does not alter the 

physical location or utilization of the 

restricted areas, I find that notice and 

public procedures under 5 U.S.C. 553(b) 

are unnecessary. 

Section 73.21 of Title 14 CFR part 73 

was republished in FAA Order 7400.8T, 

effective February 16, 2011. 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current. Therefore, this regulation: (1) Is 

not a ‘‘significant regulatory action’’ 

under Executive Order 12866; (2) is not 

a ‘‘significant rule’’ under Department of 

Transportation (DOT) Regulatory 

Policies and Procedures (44 FR 11034; 

February 26, 1979); and (3) does not 

warrant preparation of a regulatory 

evaluation as the anticipated impact is 

so minimal. Since this is a routine 

matter that will only affect air traffic 

procedures and air navigation, it is 

certified that this rule, when 

promulgated, will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

The FAA’s authority to issue rules 

regarding aviation safety is found in 

Title 49 of the United States Code. 

Subtitle I, Section 106 describes the 

authority of the FAA Administrator. 

Subtitle VII, Aviation Programs, 

describes in more detail the scope of the 

agency’s authority. 

This rulemaking is promulgated 

under the authority described in 

Subtitle VII, Part A, Subpart I, Section 

40103. Under that section, the FAA is 

charged with prescribing regulations to 

assign the use of the airspace necessary 

to ensure the safety of aircraft and the 

efficient use of airspace. This regulation 

is within the scope of that authority as 

it amends airspace descriptions to keep 

them current. 

Environmental Review 

The FAA has determined that this 

action qualifies for categorical exclusion 

under the National Environmental 

Policy Act in accordance with FAA 

Order 1050.1E, Environmental Impacts: 

Policies and Procedures, paragraph 

311d. This action updates the technical 

description of special use airspace that 

does not alter the dimensions, altitudes, 

or use of the airspace. It is not expected 

to cause any potentially significant 

environmental impacts, and no 

extraordinary circumstances exist that 

warrant preparation of an 

environmental assessment. 

List of Subjects in 14 CFR Part 73 

Airspace, Prohibited areas, Restricted 

areas. 

Adoption of Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 73 as follows: 

PART 73—SPECIAL USE AIRSPACE 

■ 1. The authority citation for part 73 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40103, 40113, 

40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– 

1963 Comp., p. 389. 

■ 2. § 73.21 is amended as follows: 

§ 73.21 [Amended] 

* * * * * 

R–2101 Anniston Army Depot, AL 

[Amended] 

By replacing the current time of 

designation and adding a controlling 

agency as follows: 

Time of designation. 0700 to 1800 local 

time, Monday–Friday. 


srobinson on DSK4SPTVN1PROD with RULES
Federal Register / Vol. 77, No. 100 / Wednesday, May 23, 2012 / Rules and Regulations 30377 

Controlling agency. FAA, Atlanta 

ARTCC. 

Issued in Washington, DC, on May 17, 

2012. 

Ellen Crum, 

Acting Manager, Airspace, Regulations and 

ATC Procedures Group. 

[FR Doc. 2012–12576 Filed 5–22–12; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 602 

[TD 9590] 

RIN 1545–BJ82 

Health Insurance Premium Tax Credit 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations relating to the health 

insurance premium tax credit enacted 

by the Patient Protection and Affordable 

Care Act and the Health Care and 

Education Reconciliation Act of 2010, as 

amended by the Medicare and Medicaid 

Extenders Act of 2010, the 

Comprehensive 1099 Taxpayer 

Protection and Repayment of Exchange 

Subsidy Overpayments Act of 2011, the 

Department of Defense and Full-Year 

Continuing Appropriations Act, 2011, 

and the 3% Withholding Repeal and Job 

Creation Act. These final regulations 

provide guidance to individuals who 

enroll in qualified health plans through 

Affordable Insurance Exchanges 

(Exchanges) and claim the premium tax 

credit, and to Exchanges that make 

qualified health plans available to 

individuals and employers. 

DATES: Effective Date: These regulations 

are effective on May 23, 2012. 

Comment date: Comments will be 

accepted until August 21, 2012. 

Applicability Date: For date of 

applicability, see § 1.36B–1(o). 

ADDRESSES: Comments should be 

submitted to Internal Revenue Service, 

CC:PA:LPD:PR (REG–131491–10), Room 

5203, P.O. Box 7604, Ben Franklin 

Station, Washington, DC 20044, or 

electronically to www.regulations.gov 

(IRS REG–131491–10). Alternatively, 

comments may be hand delivered 

between the hours of 8 a.m. and 4 p.m. 

Monday to Friday to CC:PA:LPD:PR 

(REG–131491–10), Courier’s Desk, 

Internal Revenue Service, 1111 

Constitution Avenue NW., Washington, 

DC. All comments will be available for 

public inspection and copying. 

FOR FURTHER INFORMATION CONTACT: 

Shareen S. Pflanz, (202) 622–4920, or 

Andrew S. Braden, (202) 622–4960 (not 

toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Paperwork Reduction Act 

The collection of information 

contained in these regulations has been 

reviewed and approved by the Office of 

Management and Budget in accordance 

with the Paperwork and Reduction Act 

(44 U.S.C. 3507(d)) under control 

number 1545–2232. 

The collection of information in these 

final regulations is in § 1.36B–5. The 

information will help the IRS properly 

reconcile the amount of the premium 

tax credit with advance credit payments 

made under section 1412 of the Patient 

Protection and Affordable Care Act (42 

U.S.C. 18082). The collection of 

information is required to comply with 

the provisions of section 36B(f)(3) of the 

Internal Revenue Code (Code). An 

agency may not conduct or sponsor, and 

a person is not required to respond to, 

a collection of information unless the 

collection of information displays a 

valid control number assigned by the 

Office of Management and Budget. 

The estimated total annual reporting 

burden is 250,000 hours. The estimated 

annual burden per respondent is 5,000 

hours. The estimated number of 

respondents is 50. 

Comments concerning the accuracy of 

this burden estimate and suggestions for 

reducing this burden should be sent to 

the Internal Revenue Service, Attn: IRS 

Reports Clearance Officer, 

SE:W:CAR:MP:T:T:SP, Washington, DC 

20224, and to the Office of Management 

and Budget, Attn: Desk Officer for the 

Department of the Treasury, Office of 

Information and Regulatory Affairs, 

Washington, DC 20503. 

Books or records relating to a 

collection of information must be 

retained as long as their contents may 

become material in the administration 

of any internal revenue law. Generally, 

tax returns and return information are 

confidential, as required by 26 U.S.C. 

6103. 

Background 

This document contains final 

regulations that amend the Income Tax 

Regulations (26 CFR part 1) under 

section 36B relating to the premium tax 

credit. Section 36B was enacted by the 

Patient Protection and Affordable Care 

Act, Public Law 111–148 (124 Stat. 119 

(2010)), and the Health Care and 

Education Reconciliation Act of 2010, 

Public Law 111–152 (124 Stat. 1029 

(2010)) (collectively, the Affordable Care 

Act). On August 17, 2011, a notice of 

proposed rulemaking (REG–131491–10) 

was published in the Federal Register 

(76 FR 50931). Written comments 

responding to the notice of proposed 

rulemaking were received. The 

comments are available for public 

inspection at www.regulations.gov or on 

request. A public hearing was held on 

November 17, 2011. After consideration 

of all the comments, the proposed 

regulations are adopted as amended by 

this Treasury decision. The comments 

and revisions are discussed in the 

preamble. 

Explanation of Provisions and 

Summary of Comments 

1. Premium Tax Credit Definitions 

a. Family Size 

The proposed regulations define a 

taxpayer’s family as the individuals for 

whom a taxpayer claims a deduction for 

a personal exemption under section 151 

for the taxable year, which may include 

the taxpayer, the taxpayer’s spouse, and 

dependents. The proposed regulations 

also clarify that the family includes 

individuals who are not applicable 

individuals under section 5000A(d) and 

thus are not subject to the penalty for 

failing to maintain minimum essential 

coverage. 

Commentators recommended 

clarifying that the family also includes 

individuals who are exempt under 

section 5000A(e) from the requirement 

to maintain minimum essential 

coverage. Accordingly, the final 

regulations clarify that a family may 

include all individuals not subject to the 

section 5000A penalty. 

Some commentators disagreed with 

the rule in the proposed regulations that 

a taxpayer’s family includes a child only 

if the taxpayer is allowed a dependency 

exemption deduction for the child. 

Commentators suggested that taxpayers 

should be able to compute a premium 

tax credit based on premiums for a child 

for whom the person is not allowed a 

dependency exemption deduction. 

Section 36B(d)(1) defines the family as 

the individuals for whom the taxpayer 

is allowed a personal exemption 

deduction under section 151. 

Accordingly, the final regulations do not 

adopt these comments. We note 

however, that the non-dependent child 

may be able to claim a premium tax 

credit if otherwise eligible. See § 1.36B– 

3(h). 

b. Requirement To File a Return for 

Purposes of Household Income 

Under section 36B, household income 

includes the modified adjusted gross 

income of a dependent who is required 

to file a return of tax imposed by section 


srobinson on DSK4SPTVN1PROD with RULES