Federal Register / Vol. 89, No. 195 / Tuesday, October 8, 2024 / Rules and Regulations 81339 

which categorically excludes from 

further environmental impact review 

the establishment of new or revised air 

traffic control procedures conducted at 

3,000 feet or more above ground level 

(AGL); procedures conducted below 

3,000 feet AGL that do not cause traffic 

to be routinely routed over noise 

sensitive areas; modifications to 

currently approved procedures 

conducted below 3,000 feet AGL that do 

not significantly increase noise over 

noise sensitive areas; and increases in 

minimum altitudes and landing 

minima. As such, this action is not 

expected to result in any potentially 

significant environmental impacts. In 

accordance with FAA Order 1050.1F, 

paragraph 5–2 regarding Extraordinary 

Circumstances, the FAA has reviewed 

this action for factors and circumstances 

in which a normally categorically 

excluded action may have a significant 

environmental impact requiring further 

analysis. The FAA has determined that 

no extraordinary circumstances exist 

that warrant preparation of an 

environmental assessment or 

environmental impact study. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

The Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for 14 CFR 

part 71 continues to read as follows: 

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

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of FAA Order JO 7400.11J, 

Airspace Designations and Reporting 

Points, dated July 31, 2024, and 

effective September 15, 2024, is 

amended as follows: 

Paragraph 6010(a) Domestic VOR Federal 

Airways. 

* * * * * 

V–233 [Amended] 

From Spinner, IL; INT Spinner 061° and 

Roberts, IL, 233° radials; to Roberts. 

* * * * * 

V–420 [Amended] 

From Green Bay, WI; to Traverse City, MI. 

* * * * * 

Issued in Washington, DC, on October 2, 

2024. 

Frank Lias, 

Manager, Rules and Regulations Group. 

[FR Doc. 2024–23203 Filed 10–7–24; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2024–1048; Airspace 

Docket No. 24–AGL–1] 

RIN 2120–AA66 

Amendment of Jet Routes J–35 and J– 

101; Amendment VOR Federal Airways 

V–9, V–48, V–69, V–227, and V–313; 

and Revocation of VOR Federal Airway 

V–586 in the Vicinity of Pontiac, IL 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This action amends Jet Routes 

J–35 and J–101; amends Very High 

Frequency Omnidirectional Range 

(VOR) Federal Airways V–9, V–48, V– 

69, V–227, and V–313; and revokes VOR 

Federal Airway V–586. The FAA is 

taking this action due to the planned 

decommissioning of the VOR portion of 

the Pontiac, IL (PNT), VOR/Distance 

Measuring Equipment (VOR/DME) 

navigational aid (NAVAID). The Pontiac 

VOR is being decommissioned in 

support of the FAA’s VOR Minimum 

Operational Network (MON) program. 

DATES: Effective date 0901 UTC, 

December 26, 2024. The Director of the 

Federal Register approves this 

incorporation by reference action under 

1 CFR part 51, subject to the annual 

revision of FAA Order JO 7400.11 and 

publication of conforming amendments. 

ADDRESSES: A copy of the Notice of 

Proposed Rulemaking (NPRM), all 

comments received, this final rule, and 

all background material may be viewed 

online at www.regulations.gov using the 

FAA Docket number. Electronic 

retrieval help and guidelines are 

available on the website. It is available 

24 hours each day, 365 days each year. 

FAA Order JO 7400.11J, Airspace 

Designations and Reporting Points, and 

subsequent amendments can be viewed 

online at www.faa.gov/air_traffic/ 

publications/. You may also contact the 

Rules and Regulations Group, Office of 

Policy, Federal Aviation 

Administration, 600 Independence 

Avenue SW, Washington, DC 20597; 

telephone: (202) 267–8783. 

FOR FURTHER INFORMATION CONTACT: 

Colby Abbott, Rules and Regulations 

Group, Office of Policy, Federal 

Aviation Administration, 600 

Independence Avenue SW, Washington, 

DC 20597; telephone: (202) 267–8783. 

SUPPLEMENTARY INFORMATION: 

Authority for This Rulemaking 

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 modifies the 

National Airspace System as necessary 

to preserve the safe and efficient flow of 

air traffic. 

History 

The FAA published a notice of 

proposed rulemaking for Docket No. 

FAA–2024–1048 in the Federal Register 

(89 FR 31667; April 25, 2024), 

proposing to amend Jet Routes J–35 and 

J–101; amend VOR Federal Airways V– 

9, V–48, V–69, V–227, and V–313; and 

revoke VOR Federal Airway V–586 due 

to the planned decommissioning of the 

VOR portion of the Pontiac, IL, VOR/ 

DME NAVAID. Interested parties were 

invited to participate in this rulemaking 

effort by submitting written comments 

on the proposal. No comments were 

received. 

Differences From the NPRM 

Subsequent to the NPRM, the FAA 

published a rule for Docket No. FAA– 

2023–2483 in the Federal Register (89 

FR 48504; June 7, 2024), amending VOR 

Federal Airway V–48 by removing the 

airway segment between the Ottumwa 

VOR/DME and the Burlington, IA, VOR/ 

DME. That airway amendment, effective 

September 5, 2024, is included in this 

rule. 

Incorporation by Reference 

Jet Routes are published in paragraph 

2004 and VOR Federal Airways are 

published in paragraph 6010(a) of FAA 

Order JO 7400.11, Airspace 

Designations and Reporting Points, 

which is incorporated by reference in 14 

CFR 71.1 on an annual basis. This 

document amends the current version of 

that order, FAA Order JO 7400.11J, 


ddrumheller on DSK120RN23PROD with RULES1
81340 Federal Register / Vol. 89, No. 195 / Tuesday, October 8, 2024 / Rules and Regulations 

dated July 31, 2024, and effective 

September 15, 2024. FAA Order JO 

7400.11J is publicly available as listed 

in the ADDRESSES section of this 

document. These amendments will be 

published in the next update to FAA 

Order JO 7400.11. 

FAA Order JO 7400.11J lists Class A, 

B, C, D, and E airspace areas, air traffic 

service routes, and reporting points. 

The Rule 

This action amends 14 CFR part 71 by 

amending Jet Routes J–35 and J–101; 

amending VOR Federal Airways V–9, 

V–48, V–69, V–227, and V–313; and 

revoking VOR Federal Airway V–586 

due to the planned decommissioning of 

the Pontiac, IL, VOR. The ATS route 

actions are described below. 

J–35: J–35 extends between the 

Leeville, LA, VOR/Tactical Air 

Navigation (VORTAC) and the 

Northbrook, IL, VOR/DME. The route 

segment between the Spinner, IL, 

VORTAC and the Joliet, IL, VOR/DME is 

removed due to the planned 

decommissioning of the VOR portion of 

the Pontiac VOR/DME. Additionally, 

the route segment between the 

Farmington, MO, VORTAC and the St. 

Louis, MO, VORTAC is removed due to 

that route segment overlapping J–151; 

the route segment between the St. Louis 

VORTAC and the Spinner VORTAC is 

removed due to that route segment 

overlapping J–101; and the route 

segment between the Joliet VOR/DME 

and the Northbrook VOR/DME is 

removed due to that route segment 

overlapping J–87. The overlapped J–151, 

J–101, and J–87 route segments will 

remain charted and provide 

navigational guidance between the 

affected NAVAIDs. As amended, the 

route is changed to now extend between 

the Leeville VORTAC and the 

Farmington VORTAC. 

J–101: J–101 extends between the 

Humble, TX, VORTAC and the Sault Ste 

Marie, MI, VOR/DME. The route 

segment between the Spinner, IL, 

VORTAC and the Joliet, IL, VOR/DME is 

removed due to the planned 

decommissioning of the VOR portion of 

the Pontiac VOR/DME. Additionally, 

the route segment between the Joliet 

VOR/DME and the Northbrook, IL, 

VOR/DME is removed due to that route 

segment overlapping J–87. As amended, 

the route is changed to now extend 

between the Humble VORTAC and the 

Spinner VORTAC, and between the 

Northbrook VOR/DME and the Sault Ste 

Marie VOR/DME. 

V–9: V–9 extends between the 

Leeville, LA, VORTAC and the Pontiac, 

IL, VOR/DME; and between the 

Janesville, WI, VOR/DME and the 

Houghton, MI, VOR/DME. The airway 

segment between the Spinner, IL, 

VORTAC and the Pontiac VOR/DME is 

removed. As amended, the airway is 

changed to now extend between the 

Leeville VORTAC and the Spinner 

VORTAC, and between the Janesville 

VOR/DME and the Houghton VOR/ 

DME. 

V–48: V–48 extends between the 

Burlington, IA, VOR/DME and the 

Pontiac, IL, VOR/DME. The airway 

segment between the Peoria, IL, 

VORTAC and the Pontiac VOR/DME is 

removed. As amended, the airway is 

changed to now extend between the 

Burlington VOR/DME and the Peoria 

VORTAC. 

V–69: V–69 extends between the El 

Dorado, AR, VOR/DME and the Joliet, 

IL, VOR/DME. The airway segment 

between the Spinner, IL, VORTAC and 

the Joliet VOR/DME is removed. As 

amended, the airway is changed to now 

extend between the El Dorado VOR/ 

DME and the Spinner VORTAC. 

V–227: V–227 extends between the 

Boiler, IN, VORTAC and the 

intersection of the Pontiac, IL, 006° and 

Bradford, IL, 058° radials (PLANO Fix). 

The airway segment between the 

Roberts, IL, VOR/DME and the 

intersection of the Pontiac, IL, 006° and 

Bradford, IL, 058° radials (PLANO Fix) 

is removed. As amended, the airway is 

changed to now extend between the 

Boiler VORTAC and the Roberts VOR/ 

DME. 

V–313: V–313 extends between the 

Centralia, IL, VORTAC and the Pontiac, 

IL, VOR/DME. The airway segment 

between the Adders, IL, VORTAC and 

the Pontiac VOR/DME is removed. As 

amended, the airway is changed to now 

extend between the Centralia VORTAC 

and the Adders VORTAC. 

V–586: V–586 extends between the 

Peoria, IL, VORTAC and the Joliet, IL, 

VOR/DME via the Pontiac, IL, VOR/ 

DME. The airway is removed in its 

entirety. 

All NAVAID radials listed in the VOR 

Federal airway descriptions in the 

regulatory text of this final rule are 

unchanged and stated in degrees True 

north. 

Regulatory Notices and Analyses 

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. It, therefore: (1) is not a 

‘‘significant regulatory action’’ under 

Executive Order 12866; (2) is not a 

‘‘significant rule’’ under 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 only affects air traffic 

procedures and air navigation, it is 

certified that this rule, when 

promulgated, does not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

Environmental Review 

The FAA has determined that this 

action amending Jet Routes J–35 and J– 

101; amending VOR Federal Airways V– 

9, V–48, V–69, V–227, and V–313; and 

revoking VOR Federal Airway V–586 

due to the planned decommissioning of 

the Pontiac, IL, VOR NAVAID, qualifies 

for categorical exclusion under the 

National Environmental Policy Act (42 

U.S.C. 4321 et seq.) and its 

implementing regulations at 40 CFR part 

1500, and in accordance with FAA 

Order 1050.1F, Environmental Impacts: 

Policies and Procedures, paragraph 5– 

6.5a, which categorically excludes from 

further environmental impact review 

rulemaking actions that designate or 

modify classes of airspace areas, 

airways, routes, and reporting points 

(see 14 CFR part 71, Designation of 

Class A, B, C, D, and E Airspace Areas; 

Air Traffic Service Routes; and 

Reporting Points); and paragraph 5–6.5i, 

which categorically excludes from 

further environmental impact review 

the establishment of new or revised air 

traffic control procedures conducted at 

3,000 feet or more above ground level 

(AGL); procedures conducted below 

3,000 feet AGL that do not cause traffic 

to be routinely routed over noise 

sensitive areas; modifications to 

currently approved procedures 

conducted below 3,000 feet AGL that do 

not significantly increase noise over 

noise sensitive areas; and increases in 

minimum altitudes and landing 

minima. As such, this action is not 

expected to result in any potentially 

significant environmental impacts. In 

accordance with FAA Order 1050.1F, 

paragraph 5–2 regarding Extraordinary 

Circumstances, the FAA has reviewed 

this action for factors and circumstances 

in which a normally categorically 

excluded action may have a significant 

environmental impact requiring further 

analysis. The FAA has determined that 

no extraordinary circumstances exist 

that warrant preparation of an 

environmental assessment or 

environmental impact study. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 


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Federal Register / Vol. 89, No. 195 / Tuesday, October 8, 2024 / Rules and Regulations 81341 

The Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for 14 CFR 

part 71 continues to read as follows: 

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

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of FAA Order JO 7400.11J, 

Airspace Designations and Reporting 

Points, dated July 31, 2024, and 

effective September 15, 2024, is 

amended as follows: 

Paragraph 2004 Jet Routes. 

* * * * * 

J–35 [Amended] 

From Leeville, LA; Mc Comb, MS; Sidon, 

MS; Memphis, TN; to Farmington, MO. 

* * * * * 

J–101 [Amended] 

From Humble, TX; Lufkin, TX; Little Rock, 

AR; St. Louis, MO; to Spinner, IL. From 

Northbrook, IL; Badger, WI; Green Bay, WI; 

to Sault Ste Marie, MI. 

* * * * * 

Paragraph 6010(a) Domestic VOR Federal 

Airways. 

* * * * * 

V–9 [Amended] 

From Leeville, LA; Mc Comb, MS; INT Mc 

Comb 004° and Magnolia, MS, 194° radials; 

Magnolia; Sidon, MS; Marvell, AR; INT 

Marvell 326° and Walnut Ridge, AR, 187° 

radials; Walnut Ridge; Farmington, MO; St. 

Louis, MO; to Spinner, IL. From Janesville, 

WI; Madison, WI; Oshkosh, WI; Green Bay, 

WI; Iron Mountain, MI; to Houghton, MI. 

* * * * * 

V–48 [Amended] 

From Burlington, IA; to Peoria, IL. 

* * * * * 

V–69 [Amended] 

From El Dorado, AR; Pine Bluff, AR; INT 

Pine Bluff 038° and Walnut Ridge, AR, 187° 

radials; Walnut Ridge; Farmington, MO; 

Troy, IL; to Spinner, IL. 

* * * * * 

V–227 [Amended] 

From Boiler, IN; to Roberts, IL. 

* * * * * 

V–313 [Amended] 

From Centralia, IL; to Adders, IL. 

* * * * * 

V–586 [Removed] 

* * * * * 

Issued in Washington, DC, on October 2, 

2024. 

Frank Lias, 

Manager, Rules and Regulations Group. 

[FR Doc. 2024–23202 Filed 10–7–24; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 10007] 

RIN 1545–BQ39 

Syndicated Conservation Easement 

Transactions as Listed Transactions 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations that identify certain 

syndicated conservation easement 

transactions and substantially similar 

transactions as listed transactions, a 

type of reportable transaction. Material 

advisors and certain participants in 

these listed transactions are required to 

file disclosures with the IRS and are 

subject to penalties for failure to 

disclose. The regulations affect 

participants in these transactions as 

well as material advisors. 

DATES: 

Effective date: These regulations are 

effective on October 8, 2024. 

Applicability date: For applicability 

dates, see § 1.6011–9(h). 

FOR FURTHER INFORMATION CONTACT: 

Concerning any provisions in the final 

regulations within the jurisdiction of the 

Associate Chief Counsel (Income Tax & 

Accounting), Joshua S. Klaber, (202) 

317–4624, and Eugene Kirman, (202) 

317–5149, and concerning any 

provisions in the final regulations 

within the jurisdiction of the Associate 

Chief Counsel (Passthroughs & Special 

Industries), Charles Wien, (202) 317– 

5279 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Authority 

This document amends the Income 

Tax Regulations (26 CFR part 1) by 

adding final regulations under section 

6011 of the Internal Revenue Code 

(Code) to identify certain syndicated 

conservation easement transactions and 

substantially similar transactions as 

listed transactions, a type of reportable 

transaction (final regulations). 

Section 6001 of the Code provides an 

express delegation of authority to the 

Secretary of the Treasury or her delegate 

(Secretary), requiring every taxpayer to 

keep the records, render the statements, 

make the returns, and comply with the 

rules and regulations that the Secretary 

deems necessary to demonstrate tax 

liability and prescribes, either by notice 

served or by regulations. 

Section 6011 of the Code provides an 

express delegation of authority to the 

Secretary, requiring every taxpayer to 

‘‘make a return or statement according 

to the forms and regulations prescribed 

by the Secretary’’ and ‘‘include therein 

the information required by such forms 

or regulations.’’ 

In addition, section 6707A(c)(1) of the 

Code, in defining the term ‘‘reportable 

transaction’’ relating to the imposition 

of penalties under section 6707A(a) on 

‘‘[a]ny person who fails to include on 

any return or statement any information 

with respect to a reportable transaction 

which is required under section 6011 to 

be included with such return or 

statement,’’ provides an express 

delegation of authority to the Secretary, 

stating that, ‘‘[t]he term ‘reportable 

transaction’ means any transaction with 

respect to which information is required 

to be included with a return or 

statement because, as determined under 

regulations prescribed under section 

6011, such transaction is of a type 

which the Secretary determines as 

having a potential for tax avoidance or 

evasion.’’ Section 6707A(c)(2), in 

defining the term ‘‘listed transaction’’ 

provides an express delegation of 

authority to the Secretary, stating that, 

‘‘[t]he term ‘listed transaction’ means a 

reportable transaction which is the same 

as, or substantially similar to, a 

transaction specifically identified by the 

Secretary as a tax avoidance transaction 

for purposes of section 6011.’’ 

The final regulations are also issued 

under the express delegation of 

authority under section 7805(a) of the 

Code. 

Background 

I. The Proposed Regulations 

On December 8, 2022, the Department 

of the Treasury (Treasury Department) 

and the IRS published a notice of 

proposed rulemaking (REG–106134–22) 

in the Federal Register (87 FR 75185) 

proposing regulations that would 

identify certain syndicated conservation 

easement transactions and substantially 

similar transactions as ‘‘listed 

transactions’’ for purposes of § 1.6011– 

4(b)(2) and sections 6111 and 6112 of 

the Code (proposed regulations). The 

provisions of the proposed regulations 


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