710 Federal Register / Vol. 65, No. 4 / Thursday, January 6, 2000 / Rules and Regulations

(A) The scope limitations in section

4.02 of Rev. Proc. 99–49 shall not apply;

(B) The timely duplicate filing

requirement in section 6.02(2) of Rev.

Proc. 99–49 shall not apply; and

(C) If the method of accounting for

determining premiums earned is an

issue under consideration within the

meaning of section 3.09 of Rev. Proc.

99–49 as of January 5, 2000, then

section 7.01 of Rev. Proc. 99–49 shall

not apply.

(12) Effective date. Paragraphs (a)(3)

through (a)(11) of this section are

applicable with respect to the

determination of premiums earned for

taxable years beginning after December

31, 1999.

* * * * *

Robert E. Wenzel,

Deputy Commissioner of Internal Revenue.

Approved: December 23, 1999.

Jonathan Talisman,

Acting Assistant Secretary of the Treasury.

[FR Doc. 00–13 Filed 1–5–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Part 177

[CGD01–99–193]

Drawbridge Operation Regulations:

Saugus River, MA

AGENCY: Coast Guard, DOT.

ACTION: Notice of temporary deviation

from regulations.

SUMMARY: The Commander, First Coast

Guard District has issued a temporary

deviation from the existing drawbridge

regulations for the Fox Hill SR107

Bridge, mile 2.5, across the Saugus River

between Saugus and Lynn,

Massachusetts. This deviation allows

the bridge owner to open the bridge

only three times each day for vessel

traffic. This deviation is necessary to

facilitate repairs to replace structural

steel, floor beams and the wearing

surface at the bridge.

DATES: This deviation is effective from

January 3, 2000 to March 2, 2000.

FOR FURTHER INFORMATION CONTACT: Mr.

John McDonald, Project Officer, First

Coast Guard District, (617) 223–8364.

SUPPLEMENTARY INFORMATION: The Fox

Hill SR107 Bridge has a vertical

clearance of 6 feet at mean high water

and 16 feet at mean low water.

The existing regulations for the Fox

Hill SR107 Bridge in 33 CFR 117.618(c)

require the bridge to open on signal;

except that, from October 1 through May

31, 7 p.m. to 5 a.m., daily, and all day

on December 25 and January 1, the draw

shall open as soon as possible, but not

more than one one-hour, after notice is

given to the drawtenders either at the

bridge during the time the drawtenders

are on duty or by calling the number

posted at the bridge.

The bridge owner, Massachusetts

Highway Department (MHD), asked the

Coast Guard to allow the bridge to open

on signal, only, at 6 a.m., 2 p.m., and 6

p.m., from January 3, 2000, through

March 2, 2000.

The purpose of this temporary

deviation is to facilitate necessary

repairs to the bridge. Structural steel,

floor beams, and the bridge wearing

surface will be replaced during the 60

day repair period. The bridge can not

open for vessel traffic during the

replacement of the above components.

Vessels that can pass under the bridge

without an opening may do so at all

times.

In accordance with 33 CFR 117.35(c),

this work will be performed with all due

speed in order to return the bridge to

normal operation as soon as possible.

This deviation is authorized under 33

CFR 117.35.

Dated: December 17, 1999.

R.M. Larrabee,

Rear Admiral, U.S. Coast Guard Commander,

First Coast Guard District.

[FR Doc. 00–257 Filed 1–5–00; 8:45 am]

BILLING CODE 4910–15–M

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Parts 154 and 155

[USCG–1998–3350]

Review of Cap Increases; Response

Plans for Marine TransportationRelated (MTR) Facilities and Tank

Vessels

AGENCY: Coast Guard, DOT.

ACTION: Notice of decision.

SUMMARY: Coast Guard response plan

regulations contain requirements for onwater oil recovery capacity (referred to

as caps). These caps were scheduled to

increase by 25 percent on February 18,

1998, provided the Coast Guard

completed a review of the cap increases.

The Coast Guard has completed its

review and the 25 percent increase for

on-water mechanical recovery will take

effect 90 days from the date of this

notice. The Coast Guard will consider a

2003 cap for mechanical on-water

removal capability and requirements for

other removal technologies in a

subsequent notice of proposed

rulemaking.

DATES: The scheduled cap increase for

on-water mechanical recovery

requirements will take effect on April 5,

2000.

ADDRESSES: The Docket Management

Facility maintains the public docket for

this notice (USCG–1998–3350). The

Response Plan Equipment Cap Review

(Cap Review) is part of the docket and

is available for inspection or copying at

room PL–401 on the Plaza level of the

Nassif Building, 400 Seventh Street

SW., Washington, DC 20590–0001,

between 9 a.m. and 5 p.m., Monday

through Friday, except Federal holidays.

You may also find this docket on the

Internet at http://dms.dot.gov. The Cap

Review is also available for examination

on the Vessel Response Plan Internet

site at http://www.uscg.mil/vrp.

FOR FURTHER INFORMATION CONTACT: For

questions on this notice, call Lieutenant

Commander John Caplis, Office of

Response (G–MOR), Coast Guard,

telephone 202–267–6922 or by e-mail at

JCaplis@comdt.uscg.mil. For questions

on viewing materials in the docket, call

Dorothy Walker, Chief, Dockets,

Department of Transportation,

telephone 202–366–9329.

SUPPLEMENTARY INFORMATION:

Regulatory History

In 1996, the Coast Guard published

two final rules entitled ‘‘Vessel

Response Plans’’ (61 FR 1052, January

12, 1996) and ‘‘Response Plans for

Marine Transportation-Related

Facilities’’ (61 FR 7890, February 29,

1996). Those rules finalized the 1993

interim rules (58 FR 7330, February 5,

1993, and 58 FR 7376, February 5, 1993,

for Marine Transportation-Related

Facilities and Vessels, respectively) and

are located in the Code of Federal

Regulations (CFR) in 33 CFR parts 154

and 155. 33 CFR 154.1045(m) and

155.1050(o) contain requirements for

on-water oil recovery capacity (referred

to as caps) that an owner or operator

must ensure is available, through

contract or other approved means, in

planning for a worst case discharge.

These caps were established taking into

account 1993 technology, deployment

capability, and availability of response

resources.

The 1993 and 1996 rules established

a 1998 cap, a 25 percent increase from

the 1993 levels, as a target for increasing

response capabilities. This increase was

endorsed by the Vessel Response Plan

Negotiated Rulemaking Committee as an

incentive to expand response