64880 Federal Register / Vol. 76, No. 202 / Wednesday, October 19, 2011 / Proposed Rules 

09), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov (IRS 

REG–146297–09). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the regulations, Bernard P. 

Harvey, (202) 622–4930; concerning 

submissions and to request a hearing, 

Richard.A.Hurst@irscounsel.treas.gov, 

(202) 622–7180 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

Section 181 was added to the Code by 

section 244 of the American Jobs 

Creation Act of 2004, Public Law 108– 

357 (118 Stat. 1418) (October 22, 2004), 

and was modified by section 403(e) of 

the Gulf Opportunity Zone Act of 2005, 

Public Law 109–135 (119 Stat. 2577) 

(December 21, 2005). Section 502 of the 

Tax Extenders and Alternative 

Minimum Tax Relief Act of 2008, Public 

Law 110–343 (122 Stat. 3765) (October 

3, 2008) further modified section 181 for 

film and television productions 

commencing after December 31, 2007, 

and extended section 181 to film and 

television productions commencing 

before January 1, 2010. Section 181 was 

extended again to film and television 

productions commencing before January 

1, 2012, by section 744 of the Tax Relief, 

Unemployment Insurance 

Reauthorization, and Job Creation Act of 

2010, Public Law 111–312 (December 

17, 2010). 

Explanation of Provisions 

Temporary regulations in the Rules 

and Regulations section of this issue of 

the Federal Register amend the Income 

Tax Regulations (26 CFR part 1) to add 

regulations under section 181 of the 

Internal Revenue Code. The temporary 

regulations provide rules specific to film 

and television productions commencing 

on or after January 1, 2008, to reflect the 

Tax Extenders and Alternative 

Minimum Tax Relief Act of 2008. The 

text of those temporary regulations also 

serves as the text of these proposed 

regulations. The preamble to the 

temporary regulations explains these 

proposed regulations. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

also has been determined that section 

553(b) and (d) of the Administrative 

Procedure Act (5 U.S.C. chapter 5) does 

not apply to these regulations. Because 

these proposed regulations do not 

impose a collection of information on 

small entities, the Regulatory Flexibility 

Act (5 U.S.C. Chapter 6) does not apply. 

Pursuant to section 7805(f) of the Code, 

this notice of proposed rulemaking has 

been 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 these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written comments (a signed original and 

eight (8) copies) or electronically 

generated comments that are submitted 

timely to the IRS. The IRS and the 

Treasury Department request comments 

on the clarity of the proposed rule and 

how it may be made easier to 

understand. All comments will be 

available for public inspection and 

copying. A public hearing may be 

scheduled if requested in writing by a 

person who timely submits 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 these 

regulations is Bernard P. Harvey, Office 

of Associate Chief Counsel (Income Tax 

and Accounting). However, other 

personnel from the IRS and the Treasury 

Department participated in their 

development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

proposed to be amended as follows: 

PART 1—INCOME TAXES 

Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

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

Par. 2. Section 1.181–0 is added as 

follows: 

§ 1.181–0 Table of contents. 

[The text of this proposed amendment 

to § 1.181–0 is the same as the text of 

§ 1.181–0T published elsewhere in this 

issue of the Federal Register.] 

Par . 3. Section 1.181–1 is amended 

by adding paragraphs (a)(1)(ii), (a)(6), 

(b)(1)(ii), (b)(2)(vi) and (c)(2) to read as 

follows: 

§ 1.181–1 Deduction for qualified film and 

television production costs. 

(a) * * * (1) * * * 

(ii) [The text of this proposed 

amendment to § 1.181–1(a)(1)(ii) is the 

same as the text for § 1.181–1T(a)(1)(ii) 

published elsewhere in this issue of the 

Federal Register]. 

* * * * * 

(6) [The text of this proposed 

amendment to § 1.181–1(a)(6) is the 

same as the text for § 1.181–1T(a)(6) 

published elsewhere in this issue of the 

Federal Register]. 

* * * * * 

(b) * * * (1) * * * 

(ii) [The text of this proposed 

amendment to § 1.181–1(b)(1)(ii) is the 

same as the text for § 1.181T(b)(1)(ii) 

published elsewhere in this issue of the 

Federal Register]. 

* * * * * 

(2)* * * 

(vi) [The text of this proposed 

amendment to § 1.181–1(b)(2)(vi) is the 

same as the text for § 1.181–1T(b)(2)(vi) 

published elsewhere in this issue of the 

Federal Register]. 

* * * * * 

(c) * * * 

(2) [The text of this proposed 

amendment to § 1.181–1(c)(2) is the 

same as the text for § 1.181–1T(c)(2) 

published elsewhere in this issue of the 

Federal Register]. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2011–26972 Filed 10–18–11; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R05–OAR–2011–0017; EPA–R05– 

OAR–2011–0106; FRL–9480–7] 

Approval and Promulgation of Air 

Quality Implementation Plans; Ohio 

and Indiana; Redesignation of the 

Cincinnati-Hamilton Area to Attainment 

of the 1997 Annual Standard for Fine 

Particulate Matter 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is proposing to approve 

Ohio’s and Indiana’s requests to 

redesignate their respective portions of 

the Cincinnati-Hamilton OH-IN-KY 

nonattainment area (for Ohio: Butler, 

Clermont, Hamilton, and Warren 

Counties, Ohio; for IN: a portion of 


srobinson on DSK4SPTVN1PROD with PROPOSALS
Federal Register / Vol. 76, No. 202 / Wednesday, October 19, 2011 / Proposed Rules 64881 

Dearborn County) to attainment for the 

1997 annual National Ambient Air 

Quality Standard (NAAQS or standard) 

for fine particulate matter (PM2.5). The 

Ohio Environmental Protection Agency 

(Ohio EPA) submitted its request on 

December 9, 2010, and the Indiana 

Department of Environmental 

Management (IDEM) submitted its 

request on January 25, 2011. Kentucky’s 

request to redesignate its portion of the 

Cincinnati-Hamilton area, submitted to 

EPA to on January 27, 2011, will be 

addressed in a separate rulemaking 

action. EPA’s proposal here involves 

several additional related actions. EPA 

has previously determined that the 

entire Cincinnati-Hamilton (OH-IN-KY) 

area has attained the 1997 annual PM2.5

standard. EPA is proposing to approve, 

as revisions to the Ohio and Indiana 

State Implementation Plans (SIPs), the 

States’ plans for maintaining the 1997 

annual PM2.5 NAAQS through 2021 in 

the area. EPA is proposing to approve 

the 2005 emissions inventories for the 

Ohio and Indiana portions of the 

Cincinnati-Hamilton area as meeting the 

comprehensive emissions inventory 

requirement of the Clean Air Act (CAA). 

Finally, EPA finds adequate and is 

proposing to approve Ohio and 

Indiana’s Nitrogen Oxides (NOX) and 

PM2.5 Motor Vehicle Emission Budgets 

(MVEBs) for 2015 and 2021 for the 

Cincinnati-Hamilton area. 

DATES: Comments must be received on 

or before November 18, 2011. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R05– 

OAR–2011–0017 (Ohio); EPA–R05– 

OAR–2011–0106 (Indiana), by one of 

the following methods: 

1. http://www.regulations.gov: Follow 

the on-line instructions for submitting 

comments. 

2. E-mail: Aburano.Douglas@epa.gov. 

3. Fax: (312) 408–2279. 

4. Mail: Doug Aburano, Chief, Control 

Strategies Section, Air Programs Branch 

(AR–18J), U.S. Environmental 

Protection Agency, 77 West Jackson 

Boulevard, Chicago, Illinois 60604. 

5. Hand Delivery: Doug Aburano, 

Chief, Control Strategies Section, Air 

Programs Branch (AR–18J), U.S. 

Environmental Protection Agency, 77 

West Jackson Boulevard, Chicago, 

Illinois 60604. Such deliveries are only 

accepted during the Regional Office 

normal hours of operation, and special 

arrangements should be made for 

deliveries of boxed information. The 

Regional Office official hours of 

business are Monday through Friday, 

8:30 a.m. to 4:30 p.m., excluding 

Federal holidays. 

Please see the direct final rule which is 

located in the Rules section of this 

Federal Register for detailed 

instructions on how to submit 

comments. 

FOR FURTHER INFORMATION CONTACT: 

Carolyn Persoon, Environmental 

Engineer, Control Strategies Section, Air 

Programs Branch (AR–18J), 

Environmental Protection Agency, 

Region 5, 77 West Jackson Boulevard, 

Chicago, Illinois 60604, (312) 353–8290, 

persoon.carolyn@epa.gov. 

SUPPLEMENTARY INFORMATION: In the 

Final Rules section of this Federal 

Register, EPA is approving the 

determination of attainment, 

redesignation, and SIP as a direct final 

rule without prior proposal because the 

Agency views this as a noncontroversial 

action and anticipates no adverse 

comments. A detailed rationale for the 

approval is set forth in the direct final 

rule. If no adverse comments are 

received in response to this rule, no 

further activity is contemplated. If EPA 

receives adverse comments, the direct 

final rule will be withdrawn and all 

public comments received will be 

addressed in a subsequent final rule 

based on this proposed rule. EPA will 

not institute a second comment period. 

Any parties interested in commenting 

on this action should do so at this time. 

Please note that if EPA receives adverse 

comment on an amendment, paragraph, 

or section of this rule and if that 

provision may be severed from the 

remainder of the rule, EPA may adopt 

as final those provisions of the rule that 

are not the subject of an adverse 

comment. For additional information, 

see the direct final rule which is located 

in the Rules section of this Federal 

Register. 

Dated: October 7, 2011. 

Susan Hedman, 

Regional Administrator, Region 5. 

[FR Doc. 2011–26890 Filed 10–18–11; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R03–OAR–2011–0788; FRL–9480–9] 

Approval and Promulgation of Air 

Quality Implementation Plans; Virginia; 

Transportation Conformity Regulations 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA proposes to approve the 

State Implementation Plan (SIP) 

revision submitted by the 

Commonwealth of Virginia. The SIP 

revision amends existing regulation 

9VAC5 Chapter 151 in order to 

incorporate federal revisions to 

transportation conformity requirements. 

In the Final Rules section of this 

Federal Register, EPA is approving the 

State’s SIP submittal as a direct final 

rule without prior proposal because the 

Agency views this as a noncontroversial 

submittal and anticipates no adverse 

comments. A detailed rationale for the 

approval is set forth in the direct final 

rule. If no adverse comments are 

received in response to this action, no 

further activity is contemplated. If EPA 

receives adverse comments, the direct 

final rule will be withdrawn and all 

public comments received will be 

addressed in a subsequent final rule 

based on this proposed rule. EPA will 

not institute a second comment period. 

Any parties interested in commenting 

on this action should do so at this time. 

DATES: Comments must be received in 

writing by November 18, 2011 

ADDRESSES: Submit your comments, 

identified by Docket ID Number EPA– 

R03–OAR–2011–0788, by one of the 

following methods: 

A. http://www.regulations.gov. Follow 

the on-line instructions for submitting 

comments. 

B. E-mail: 

fernandez.cristina@epa.gov. 

C. Mail: EPA–R03–OAR–2011–0788, 

Cristina Fernandez, Associate Director, 

Office of Air Program Planning, 

Mailcode 3AP30, U.S. Environmental 

Protection Agency, Region III, 1650 

Arch Street, Philadelphia, Pennsylvania 

19103. 

D. Hand Delivery: At the previously 

listed 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–2011– 

0788. EPA’s policy is that all comments 

received will be included in the public 

docket without change, and may be 

made available online at http:// 

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 http:// 

www.regulations.gov or e-mail. The 

http://www.regulations.gov Web site is 

an anonymous access system, which 

means EPA will not know your identity 


srobinson on DSK4SPTVN1PROD with PROPOSALS