Federal Register / Vol. 89, No. 203 / Monday, October 21, 2024 / Rules and Regulations 84083 

payee is not valid. For purposes of this 

section, a payee who has provided the 

payor with an address for the payee’s 

nominee, trustee, or agent without also 

providing the payee’s residence address 

has not provided a residence address. 

(f)(1) Q–5. Do the withholding rules 

under section 3405(a) and (b) apply to 

a payee who is to receive a payment or 

distribution that is subject to the 

withholding rules that apply to 

nonresident aliens (or that would be so 

subject but for a tax treaty)? 

(2) A–5. In accordance with section 

3405(e)(1)(B)(iii), a designated 

distribution does not include a 

distribution of a United States-source 

payment that is subject to withholding 

under the rules of sections 1441 through 

1446 of the Code (or that would be so 

subject but for a tax treaty). Therefore, 

the withholding rules under section 

3405(a) and (b) do not apply to such a 

distribution. For example, section 

3405(a) or (b) withholding would not 

apply to a pension or other deferred 

compensation plan distribution to be 

made to a payee who is a nonresident 

alien (or other individual payee who is 

presumed to be a foreign person under 

the presumption rules of § 1.1441– 

1(b)(3)). In such a case, withholding 

under the rules of section 1441, rather 

than under the rules of section 3405(a) 

or (b), would apply to such a 

distribution. 

(g)(1) Q–6. What is the applicability 

date of this section? 

(2) A–6. This section applies with 

respect to payments and distributions 

made on or after January 1, 2026. 

However, taxpayers may apply it to 

earlier payments and distributions. 

Douglas W. O’Donnell, 

Deputy Commissioner. 

Approved: September 21, 2024. 

Aviva R. Aron-Dine, 

Deputy Assistant Secretary of the Treasury 

(Tax Policy). 

[FR Doc. 2024–24224 Filed 10–18–24; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R09–OAR–2023–0568; FRL–11558– 

02–R9] 

Air Plan Approval; California; South 

Coast Air Quality Management District 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is taking final action to 

approve revisions to the South Coast Air 

Quality Management District 

(SCAQMD) portion of the California 

State Implementation Plan (SIP). These 

revisions concern emissions of volatile 

organic compounds (VOCs) and oxides 

of nitrogen (NOX) from refinery flares. 

We are approving a local rule that 

regulates these emission sources under 

the Clean Air Act (CAA or the Act). 

DATES: This rule is effective November 

20, 2024. 

ADDRESSES: The EPA has established a 

docket for this action under Docket ID 

No. EPA–R09–OAR–2023–0568. All 

documents in the docket are listed on 

the https://www.regulations.gov 

website. Although listed in the index, 

some information is not publicly 

available, e.g., Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Certain other material, such as 

copyrighted material, is not placed on 

the internet and will be publicly 

available only in hard copy form. 

Publicly available docket materials are 

available through https://

www.regulations.gov, or please contact 

the person identified in the FOR FURTHER

INFORMATION CONTACT section for 

additional availability information. If 

you need assistance in a language other 

than English or if you are a person with 

a disability who needs a reasonable 

accommodation at no cost to you, please 

contact the person identified in the FOR

FURTHER INFORMATION CONTACT section. 

FOR FURTHER INFORMATION CONTACT: 

Donnique Sherman, EPA Region IX, 75 

Hawthorne St., San Francisco, CA 

94105. By phone: (415) 947–4129 or by 

email at sherman.donnique@epa.gov. 

SUPPLEMENTARY INFORMATION: 

Throughout this document, ‘‘we,’’ ‘‘us’’ 

and ‘‘our’’ refer to the EPA. 

Table of Contents 

I. Proposed Action 

II. Public Comments and EPA Responses 

III. EPA Action 

IV. Incorporation by Reference 

V. Statutory and Executive Order Reviews 

I. Proposed Action 

On March 8, 2024 (89 FR 16712), the 

EPA proposed to approve the following 

rule into the California SIP. 

Local agency Rule No. Rule title Amended Submitted 

SCAQMD ............................. 1118 Control of Emissions from Refinery Flares ........................................... 01/06/23 05/11/23 

We proposed to approve this rule 

because we determined that it complies 

with the relevant CAA requirements. 

Our proposed action contains more 

information on the rule and our 

evaluation. 

II. Public Comments and EPA 

Responses 

The EPA’s proposed action provided 

a 30-day public comment period. During 

this period, we received two comments. 

The comments discussed California’s 

legalization of recreational marijuana 

and its impact on air quality. Upon 

review, the EPA determined that the 

comments fail to raise issues germane to 

the proposed revisions to SCAQMD 

Rule 1118, which exclusively regulates 

emissions of VOCs and NOX from 

refinery flares. The rule revisions being 

approved with this action increase rule 

enforceability by correcting the 

previously identified director’s 

discretion deficiency in our September 

22, 2022 action. Therefore, we have 

determined that these comments do not 

necessitate a response, and the EPA will 

not provide specific responses to the 

comments in this notice. 

III. EPA Action 

No comments were submitted that 

change our assessment of the rule as 

described in our proposed action. 

Therefore, as authorized in section 

110(k)(3) of the Act, the EPA is 

approving this rule into the California 

SIP. 

The January 6, 2023 version of Rule 

1118 will replace the previously 

approved version of this rule in the SIP. 

IV. Incorporation by Reference 

In this rule, the EPA is finalizing 

regulatory text that includes 

incorporation by reference. In 

accordance with requirements of 1 CFR 

51.5, the EPA is finalizing the 

incorporation by reference of SCAQMD 

Rule 1118, ‘‘Control of Emissions from 

Refinery Flares,’’ amended on January 6, 

2023, which regulates emissions of 

VOCs and NOX from refinery flares. The 

EPA has made, and will continue to 

make, these documents available 


lotter on DSK11XQN23PROD with RULES1
84084 Federal Register / Vol. 89, No. 203 / Monday, October 21, 2024 / Rules and Regulations 

through www.regulations.gov and at the 

EPA Region IX Office (please contact the 

person identified in the FOR FURTHER

INFORMATION CONTACT section of this 

preamble for more information). 

V. Statutory and Executive Order 

Reviews 

Under the Clean Air Act, the 

Administrator is required to approve a 

SIP submission that complies with the 

provisions of the Act and applicable 

federal regulations. 42 U.S.C. 7410(k); 

40 CFR 52.02(a). Thus, in reviewing SIP 

submissions, the EPA’s role is to 

approve state choices, provided that 

they meet the criteria of the Clean Air 

Act. Accordingly, this action merely 

approves state law as meeting federal 

requirements and does not impose 

additional requirements beyond those 

imposed by state law. For that reason, 

this action: 

• Is not a significant regulatory action 

subject to review by the Office of 

Management and Budget under 

Executive Orders 12866 (58 FR 51735, 

October 4, 1993) and 14094 (88 FR 

21879, April 11, 2023); 

• Does not impose an information 

collection burden under the provisions 

of the Paperwork Reduction Act (44 

U.S.C. 3501 et seq.); 

• Is certified as not having a 

significant economic impact on a 

substantial number of small entities 

under the Regulatory Flexibility Act (5 

U.S.C. 601 et seq.); 

• Does not contain any unfunded 

mandate or significantly or uniquely 

affect small governments, as described 

in the Unfunded Mandates Reform Act 

of 1995 (Pub. L. 104–4); 

• Does not have federalism 

implications as specified in Executive 

Order 13132 (64 FR 43255, August 10, 

1999); 

• Is not subject to Executive Order 

13045 (62 FR 19885, April 23, 1997) 

because it approves a state program; 

• Is not a significant regulatory action 

subject to Executive Order 13211 (66 FR 

28355, May 22, 2001); and 

• Is not subject to requirements of 

Section 12(d) of the National 

Technology Transfer and Advancement 

Act of 1995 (15 U.S.C. 272 note) because 

application of those requirements would 

be inconsistent with the Clean Air Act. 

In addition, the SIP is not approved 

to apply on any Indian reservation land 

or in any other area where the EPA or 

an Indian tribe has demonstrated that a 

tribe has jurisdiction. In those areas of 

Indian country, the rule does not have 

tribal implications and will not impose 

substantial direct costs on tribal 

governments or preempt tribal law as 

specified by Executive Order 13175 (65 

FR 67249, November 9, 2000). 

Executive Order 12898 (Federal 

Actions To Address Environmental 

Justice in Minority Populations and 

Low-Income Populations, 59 FR 7629, 

February 16, 1994) directs Federal 

agencies to identify and address 

‘‘disproportionately high and adverse 

human health or environmental effects’’ 

of their actions on minority populations 

and low-income populations to the 

greatest extent practicable and 

permitted by law. The EPA defines 

environmental justice (EJ) as ‘‘the fair 

treatment and meaningful involvement 

of all people regardless of race, color, 

national origin, or income with respect 

to the development, implementation, 

and enforcement of environmental laws, 

regulations, and policies.’’ The EPA 

further defines the term fair treatment to 

mean that ‘‘no group of people should 

bear a disproportionate burden of 

environmental harms and risks, 

including those resulting from the 

negative environmental consequences of 

industrial, governmental, and 

commercial operations or programs and 

policies.’’ 

The State did not evaluate 

environmental justice considerations as 

part of its SIP submittal; the CAA and 

applicable implementing regulations 

neither prohibit nor require such an 

evaluation. The EPA did not perform an 

EJ analysis and did not consider EJ in 

this action. Consideration of EJ is not 

required as part of this action, and there 

is no information in the record 

inconsistent with the stated goal of 

Executive Order 12898 of achieving 

environmental justice for people of 

color, low-income populations, and 

Indigenous peoples. 

This action is subject to the 

Congressional Review Act, and the EPA 

will submit a rule report to each House 

of the Congress and to the Comptroller 

General of the United States. This action 

is not a ‘‘major rule’’ as defined by 5 

U.S.C. 804(2). 

Under section 307(b)(1) of the Clean 

Air Act, petitions for judicial review of 

this action must be filed in the United 

States Court of Appeals for the 

appropriate circuit by December 20, 

2024. Filing a petition for 

reconsideration by the Administrator of 

this final rule does not affect the finality 

of this action for the purposes of judicial 

review nor does it extend the time 

within which a petition for judicial 

review may be filed, and shall not 

postpone the effectiveness of such rule 

or action. This action may not be 

challenged later in proceedings to 

enforce its requirements. (See section 

307(b)(2).) 

List of Subjects in 40 CFR Part 52 

Environmental protection, Air 

pollution control, Incorporation by 

reference, Intergovernmental relations, 

Nitrogen oxides, Ozone, Reporting and 

recordkeeping requirements, Volatile 

organic compounds. 

Dated: October 9, 2024. 

Martha Guzman Aceves, 

Regional Administrator, Region IX. 

For the reasons stated in the 

preamble, the Environmental Protection 

Agency amends part 52, chapter I, title 

40 of the Code of Federal Regulations as 

follows: 

PART 52—APPROVAL AND 

PROMULGATION OF 

IMPLEMENTATION PLANS 

■ 1. The authority citation for part 52 

continues to read as follows: 

Authority: 42 U.S.C. 7401 et seq. 

Subpart F—California 

■ 2. Section 52.220 is amended by 

adding paragraphs (c)(586)(i)(A)(2) and 

(c)(610)(i)(B) to read as follows: 

§ 52.220 Identification of plan—in part. 

* * * * * 

(c) * * * 

(586) * * * 

(i) * * * 

(A) * * * 

(2) Previously approved on September 

22, 2022, in paragraph (c)(586)(i)(A)(1) 

of this section and now deleted with 

replacement in (c)(610)(i)(B)(1) of this 

section: Rule 1118, ‘‘Control of 

Emissions from Refinery Flares,’’ 

amended on July 7, 2017. 

* * * * * 

(610) * * * 

(i) * * * 

(B) South Coast Air Quality 

Management District. 

(1) Rule 1118, ‘‘Control of Emissions 

from Refinery Flares,’’ amended on 

January 6, 2023. 

(2) [Reserved] 

* * * * * 

[FR Doc. 2024–24219 Filed 10–18–24; 8:45 am] 

BILLING CODE 6560–50–P 


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