Federal Register / Vol. 89, No. 207 / Friday, October 25, 2024 / Proposed Rules 85117 

producing specified property at the time 

of registration may register with the IRS 

to become a qualified manufacturer for 

purposes of section 25C. 

(ii) Rule for multiple manufacturers. If 

more than one manufacturer 

participates in the production of the 

same product that is specified property, 

such manufacturers must follow the 

rules provided in guidance to determine 

which among them must register with 

the IRS to become a qualified 

manufacturer with respect to such 

property. 

(3) Validation and administrative 

review of agreements. The IRS will 

validate and may reject a QM 

Registration Application and Agreement 

in accordance with guidance. If the IRS 

rejects a QM Registration Application 

and Agreement, then the manufacturer 

may request administrative review by 

the IRS of such rejection, as provided in 

guidance. Any IRS rejection of a QM 

Registration Application and Agreement 

is not subject to administrative appeal to 

the IRS Independent Office of Appeals. 

(4) Revocation and suspension. The 

IRS may revoke or suspend a 

manufacturer’s qualified manufacturer 

registration status in the IRS’s sole 

discretion if the IRS concludes that the 

manufacturer is not adhering to the 

terms of its QM Registration Application 

and Agreement. If the IRS revokes or 

suspends a manufacturer’s qualified 

manufacturer registration status, then 

the manufacturer may request 

administrative review by the IRS of the 

IRS’s determination as provided in 

guidance. Any IRS determination 

relating to the revocation or suspension 

of a manufacturer’s qualified 

manufacturer registration status is not 

subject to administrative appeal to the 

IRS Independent Office of Appeals. 

(5) Voluntary discontinuance. A 

qualified manufacturer may voluntarily 

discontinue its qualified manufacturer 

registration status by following the 

procedures provided in guidance. 

(c) PIN assignment requirement. 

Except as provided in guidance, for a 

manufacturer of specified property to be 

a qualified manufacturer, the 

manufacturer must assign a PIN unique 

to each item of specified property it 

produces, in accordance with paragraph 

(b)(1)(i) of this section and using the PIN 

Assignment System and other rules set 

forth in guidance. 

(d) PIN Labeling requirement; Time to 

provide PIN to taxpayers—(1) In 

general. For a manufacturer of specified 

property to be a qualified manufacturer, 

the manufacturer must label each item 

of specified property it produces with a 

PIN unique to such item, in accordance 

with the requirements and rules set 

forth in guidance. Third-party labeling 

systems are not allowed, unless allowed 

by guidance. 

(2) Time to furnish PINs to taxpayers. 

Qualified manufacturers must furnish 

PINs to taxpayers within the time 

frames set forth in guidance. 

(e) Periodic written report 

requirement—(1) In general. For a 

manufacturer of specified property to be 

a qualified manufacturer, the 

manufacturer must submit periodic 

written reports to the IRS. A qualified 

manufacturer must follow the rules set 

forth in guidance regarding the required 

contents of the written reports, the 

attestation included with the written 

reports, the required timing and 

frequency with which to file the written 

reports, and the format of the written 

reports. 

(2) Increased frequency of filing 

written reports. Notwithstanding 

guidance regarding the timing and 

frequency in which to file written 

reports, qualified manufacturers may 

submit written reports more frequently 

than required, provided that the other 

requirements relating to the written 

report are satisfied. 

(3) Updating and rescinding written 

reports. If a qualified manufacturer 

wants to update or rescind certain 

information on a written report for a 

scrivener’s error or missing PIN, the 

qualified manufacturer must follow the 

rules provided in guidance. 

(f) Applicability date. This section 

applies to taxable years ending after 

[INSERT DATE OF PUBLICATION OF 

FINAL REGULATIONS IN THE 

FEDERAL REGISTER]. 

Douglas W. O’Donnell, 

Deputy Commissioner. 

[FR Doc. 2024–24110 Filed 10–24–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2024–0198] 

RIN 1625–AA09 

Drawbridge Operation Regulation; 

Atlantic Intracoastal Waterway, 

Beaufort, SC 

AGENCY: Coast Guard, Department of 

Homeland Security (DHS). 

ACTION: Notice of proposed rulemaking. 

SUMMARY: The Coast Guard proposes to 

modify the operating schedule that 

governs the Lady’s Island (Woods 

Memorial) Bridge across the Atlantic 

Intracoastal Waterway (AICW) (Beaufort 

River), mile 536.0, at Beaufort, SC. 

South Carolina Department of 

Transportation (SCDOT) has requested 

the Coast Guard consider changing the 

operating schedule to remove the 

seasonal operating schedule. This 

proposed action is intended to reduce 

vehicular traffic congestion and provide 

a more consistent operating schedule for 

the bridge. We invite your comments on 

this proposed rulemaking. 

DATES: Comments and related material 

must reach the Coast Guard on or before 

December 9, 2024. 

ADDRESSES: You may submit comments 

identified by docket number USCG– 

2024–0198 using Federal Decision 

Making Portal at https://

www.regulations.gov. 

See the ‘‘Public Participation and 

Request for Comments’’ portion of the 

SUPPLEMENTARY INFORMATION section 

below for instructions on submitting 

comments. This notice of proposed 

rulemaking with its plain-language, 100- 

word-or-less proposed rule summary 

will be available in this same docket. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this proposed 

rule, call or email Ms. Jennifer Zercher, 

Bridge Management Specialist, Seventh 

Coast Guard District; telephone 571– 

607–5951, email Jennifer.N.Zercher@

uscg.mil. 

SUPPLEMENTARY INFORMATION: 

I. Table of Abbreviations 

CFR Code of Federal Regulations 

DHS Department of Homeland Security 

FR Federal Register 

OMB Office of Management and Budget 

NPRM Notice of Proposed Rulemaking 

(Advance, Supplemental) 

§ Section 

U.S.C. United States Code 

SC South Carolina 

TD Temporary Deviation 

AICW Atlantic Intracoastal Waterway 

II. Background, Purpose and Legal 

Basis 

Lady’s Island (Woods Memorial) 

Bridge across the AICW (Beaufort 

River), mile 536.0, at Beaufort, SC, is a 

swing bridge with a 30-foot vertical 

clearance at mean high water in the 

closed position. The normal operating 

schedule for the bridge is found in 33 

CFR 117.911(f). 

On March 20, 2024, the Coast Guard 

published a temporary deviation 

entitled ‘‘Drawbridge Operation 

Regulation; Atlantic Intracoastal 

Waterway, Beaufort, SC’’ in the Federal 

Register (89 FR 19731). That temporary 

deviation, effective from 12:01 a.m. on 


ddrumheller on DSK120RN23PROD with PROPOSALS1
85118 Federal Register / Vol. 89, No. 207 / Friday, October 25, 2024 / Proposed Rules 

March 25, 2024, through 11:59 p.m. on 

September 29, 2024, allows Lady’s 

Island (Woods Memorial) Bridge to 

operate without a seasonal opening 

schedule. The comment period ended 

May 20, 2024, with 15 comments 

received. 

The 15 comments received were 

against the proposed changes. The 

concerns presented were the need for 

the seasonal schedule to remain due to 

the increase in vessel traffic and the 

environmental conditions mariners 

experience while transiting in the 

vicinity of the bridge. The Coast Guard 

understands the increase in seasonal 

vessel traffic and also acknowledges an 

increase in seasonal vehicle traffic. The 

area is known for moderate currents, 

however, there is staging areas on either 

side of the bridge for vessels to maintain 

station. The requested changes should 

simplify the current operating schedule, 

allow for a more consistent and efficient 

operation of the bridge and provide 

relief to vehicle traffic congestion while 

meeting the reasonable needs of 

navigation. 

III. Discussion of Proposed Rule 

Under this proposed rule, the Lady’s 

Island (Woods Memorial) Bridge will 

operate without a seasonal schedule. 

The Coast Guard is proposing to remove 

the seasonal operating schedule during 

the months of April, May, October, and 

November. This would reduce vehicular 

traffic congestion and provide a more 

consistent operating schedule for the 

bridge. Vessels that can pass beneath the 

bridge without an opening may do so at 

any time. Emergency vessels and tugs 

with tows can still request an opening 

at any time. 

IV. Regulatory Analyses 

We developed this proposed rule after 

considering numerous statutes and 

Executive orders related to rulemaking. 

Below we summarize our analyses 

based on these statutes and Executive 

orders. 

A. Regulatory Planning and Review 

Executive Orders 12866 and 13563 

direct agencies to assess the costs and 

benefits of available regulatory 

alternatives and, if regulation is 

necessary, to select regulatory 

approaches that maximize net benefits. 

This proposed rule has not been 

designated a ‘‘significant regulatory 

action,’’ under section 3(f) of Executive 

Order 12866, as amended by Executive 

Order 14094 (Modernizing Regulatory 

Review). Accordingly, the NPRM has 

not been reviewed by the Office of 

Management and Budget (OMB). 

This regulatory action determination 

is based on the ability that vessels can 

still transit the bridge during the 

designated times and vessels able to 

pass without an opening may do so at 

any time. 

B. Impact on Small Entities 

The Regulatory Flexibility Act of 1980 

(RFA), 5 U.S.C. 601–612, as amended, 

requires Federal agencies to consider 

the potential impact of regulations on 

small entities during rulemaking. The 

term ‘‘small entities’’ comprises small 

businesses, not-for-profit organizations 

that are independently owned and 

operated and are not dominant in their 

fields, and governmental jurisdictions 

with populations of less than 50,000. 

The Coast Guard certifies under 5 U.S.C. 

605(b) that this proposed rule would not 

have a significant economic impact on 

a substantial number of small entities. 

While some owners or operators of 

vessels intending to transit the bridge 

may be small entities, for the reasons 

stated in section IV.A above this 

proposed rule would not have a 

significant economic impact on any 

vessel owner or operator. 

If you think that your business, 

organization, or governmental 

jurisdiction qualifies as a small entity 

and that this proposed rule would have 

a significant economic impact on it, 

please submit a comment (see 

ADDRESSES) explaining why you think it 

qualifies and how and to what degree 

this rulemaking would economically 

affect it. 

Under section 213(a) of the Small 

Business Regulatory Enforcement 

Fairness Act of 1996 (Pub. L. 104–121), 

we want to assist small entities in 

understanding this proposed rule. If the 

proposed rule would affect your small 

business, organization, or governmental 

jurisdiction and you have questions 

concerning its provisions or options for 

compliance, please contact the person 

listed in the FOR FURTHER INFORMATION

CONTACT section. The Coast Guard will 

not retaliate against small entities that 

question or complain about this 

proposed rule or any policy or action of 

the Coast Guard. 

C. Collection of Information 

This proposed rule would call for no 

new collection of information under the 

Paperwork Reduction Act of 1995 (44 

U.S.C. 3501–3520.). 

D. Federalism and Indian Tribal 

Governments 

A rule has implications for federalism 

under Executive Order 13132 

(Federalism), if it has a substantial 

direct effect on the States, on the 

relationship between the National 

Government and the States, or on the 

distribution of power and 

responsibilities among the various 

levels of government. We have analyzed 

this proposed rule under that order and 

have determined that it is consistent 

with the fundamental federalism 

principles and preemption requirements 

described in Executive Order 13132. 

Also, this proposed rule does not have 

tribal implications under Executive 

Order 13175 (Consultation and 

Coordination with Indian Tribal 

Governments) because it would not 

have a substantial direct effect on one or 

more Indian tribes, on the relationship 

between the Federal Government and 

Indian tribes, or on the distribution of 

power and responsibilities between the 

Federal Government and Indian tribes. 

If you believe this proposed rule has 

implications for federalism or Indian 

tribes, please contact the person listed 

in the FOR FURTHER INFORMATION

CONTACT section. 

E. Unfunded Mandates Reform Act 

The Unfunded Mandates Reform Act 

of 1995 (2 U.S.C. 1531–1538) requires 

Federal agencies to assess the effects of 

their discretionary regulatory actions. In 

particular, the Act addresses actions 

that may result in the expenditure by a 

State, local, or tribal government, in the 

aggregate, or by the private sector of 

$100,000,000 (adjusted for inflation) or 

more in any one year. Though this 

proposed rule will not result in such an 

expenditure, we do discuss the effects of 

this proposed rule elsewhere in this 

preamble. 

F. Environment 

We have analyzed this proposed rule 

under Department of Homeland 

Security Management Directive 023–01, 

Rev.1, associated implementing 

instructions, and Environmental 

Planning Policy COMDTINST 5090.1 

(series), which guide the Coast Guard in 

complying with the National 

Environmental Policy Act of 1969 

(NEPA) (42 U.S.C. 4321–4370f). The 

Coast Guard has determined that this 

action is one of a category of actions that 

do not individually or cumulatively 

have a significant effect on the human 

environment. This proposed rule 

promulgates the operating regulations or 

procedures for drawbridges. Normally 

such actions are categorically excluded 

from further review, under paragraph 

L49, of Chapter 3, Table 3–1 of the U.S. 

Coast Guard Environmental Planning 

Implementation Procedures. 

Neither a Record of Environmental 

Consideration nor a Memorandum for 

the Record are required for this 


ddrumheller on DSK120RN23PROD with PROPOSALS1
Federal Register / Vol. 89, No. 207 / Friday, October 25, 2024 / Proposed Rules 85119 

proposed rule. We seek any comments 

or information that may lead to the 

discovery of a significant environmental 

impact from this proposed rule. 

V. Public Participation and Request for 

Comments 

We view public participation as 

essential to effective rulemaking and 

will consider all comments and material 

received during the comment period. 

Your comment can help shape the 

outcome of this rulemaking. If you 

submit a comment, please include the 

docket number for this rulemaking, 

indicate the specific section of this 

document to which each comment 

applies, and provide a reason for each 

suggestion or recommendation. 

Submitting comments. We encourage 

you to submit comments through the 

Federal Decision Making Portal at 

https://www.regulations.gov. To do so, 

go to https://www.regulations.gov, type 

USCG–2024–0198 in the search box and 

click ‘‘Search.’’ Next, look for this 

document in the Search Results column, 

and click on it. Then click on the 

Comment option. If your material 

cannot be submitted using https://

www.regulations.gov, contact the person 

in the FOR FURTHER INFORMATION

CONTACT section of this document for 

alternate instructions. 

Viewing material in docket. To view 

documents mentioned in this proposed 

rule as being available in the docket, 

find the docket as described in the 

previous paragraph, and then select 

‘‘Supporting & Related Material’’ in the 

Document Type column. Public 

comments will also be placed in our 

online docket and can be viewed by 

following instructions on the https://

www.regulations.gov Frequently Asked 

Questions web page. Also, if you go to 

the online docket and sign up for email 

alerts, you will be notified when 

comments are posted, or a final rule is 

published of any posting or updates to 

the docket. 

We review all comments received, but 

we will only post comments that 

address the topic of the proposed rule. 

We may choose not to post off-topic, 

inappropriate, or duplicate comments 

that we receive. 

Personal information. We accept 

anonymous comments. Comments we 

post to https://www.regulations.gov will 

include any personal information you 

have provided. For more about privacy 

and submissions in response to this 

document, see DHS’s eRulemaking 

System of Records notice (85 FR 14226, 

March 11, 2020). 

List of Subjects in 33 CFR Part 117 

Bridges. 

For the reasons discussed in the 

preamble, the Coast Guard proposes to 

amend 33 CFR part 117 as follows: 

PART 117—DRAWBRIDGE 

OPERATION REGULATIONS 

■ 1. The authority citation for part 117 

continues to read as follows: 

Authority: 33 U.S.C. 499; 33 CFR 1.05–1; 

and DHS Delegation No. 00170.1, Revision 

No. 01.3. 

■ 2. Amend § 117.911 by revising 

paragraph (f) to read as follows: 

§ 117.911 Atlantic Intracoastal Waterway, 

Little River to Savannah River. 

* * * * * 

(f) Lady’s Island (Woods Memorial) 

Bridge, across the Beaufort River, mile 

536.0, at Beaufort. The draw shall 

operate as follows: 

(1) Monday through Friday, except 

Federal holidays: 

(i) From 6 a.m. to 9:29 a.m. and 3:31 

p.m. to 7 p.m., the draw need not open 

to navigation; and, 

(ii) Between 9:30 a.m. and 3:30 p.m., 

the draw need open only once an hour 

on the half hour. 

(2) At all other times the draw shall 

open on signal. 

Dated: October 21, 2024. 

Douglas M. Schofield, 

Rear Admiral, U.S. Coast Guard, Commander, 

Coast Guard Seventh District. 

[FR Doc. 2024–24847 Filed 10–24–24; 8:45 am] 

BILLING CODE 9110–04–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R09–OAR–2024–0338; FRL–12118– 

01–R9] 

Conditional Approval; Contingency 

Measure State Implementation Plan for 

the 2008 Ozone Standard; San Joaquin 

Valley, California 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is proposing to 

conditionally approve a state 

implementation plan (SIP) submission 

under the Clean Air Act (CAA or ‘‘Act’’) 

that addresses the contingency measure 

requirements for the 2008 ozone 

national ambient air quality standards 

(NAAQS or ‘‘standards’’) for the San 

Joaquin Valley ozone nonattainment 

area. The SIP submission, titled the 

‘‘Ozone Contingency Measure State 

Implementation Plan Revision for the 

2008 and 2015 8-hour Ozone 

Standards’’ (‘‘2024 SJV Ozone 

Contingency Measure Plan,’’ 

‘‘Contingency Measure Plan,’’ or ‘‘Plan’’) 

relies on two ozone contingency 

measures that the EPA has already 

approved in separate rulemakings. The 

proposed approval is conditional 

because it also relies on commitments 

by the State air agency and regional air 

district to supplement the 2024 SJV 

Ozone Contingency Measure Plan with 

submission of specific additional 

contingency measures within one year 

of the EPA’s final conditional approval. 

The EPA is proposing conditional 

approval of the SIP submission because 

the Agency has preliminarily 

determined that the existing approved 

contingency measures, the 

commitments to submit additional 

contingency measures, and the 

justification for not adopting 

contingency measures that would 

achieve the recommended amount for 

such measures, meet the applicable 

requirements for such SIP submissions 

under the CAA and the EPA’s 

implementation regulations for the San 

Joaquin Valley for the 2008 ozone 

NAAQS. The proposed conditional 

approval, if finalized, would add the 

2024 SJV Ozone Contingency Measure 

Plan to the federally enforceable 

California SIP. 

DATES: Written comments must arrive 

on or before November 25, 2024. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R09– 

OAR–2024–0338 at https://

www.regulations.gov. For comments 

submitted at Regulations.gov, follow the 

online instructions for submitting 

comments. Once submitted, comments 

cannot be edited or removed from 

Regulations.gov. The EPA may publish 

any comment received to its public 

docket. Do not submit electronically any 

information you consider to be 

Confidential Business Information (CBI) 

or other information whose disclosure is 

restricted by statute. Multimedia 

submissions (audio, video, etc.) must be 

accompanied by a written comment. 

The written comment is considered the 

official comment and should include 

discussion of all points you wish to 

make. The EPA will generally not 

consider comments or comment 

contents located outside of the primary 

submission (i.e., on the web, cloud, or 

other file sharing system). For 

additional submission methods, please 

contact the person identified in the FOR

FURTHER INFORMATION CONTACT section. 

For the full EPA public comment policy, 

information about CBI or multimedia 

submissions, and general guidance on 


ddrumheller on DSK120RN23PROD with PROPOSALS1