Federal Register / Vol. 80, No. 19 / Thursday, January 29, 2015 / Rules and Regulations 4793 

provisions of the Regulatory Flexibility 

Act (5 U.S.C. chapter 6) do not apply. 

Pursuant to section 7805(f) of the Code, 

the NPRM preceding this regulation was 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small business. 

Drafting Information 

The principal author of these 

regulations is Martin Scha ̈ffer of the 

Office of Division Counsel/Associate 

Chief Counsel (Tax Exempt and 

Government Entities), although other 

persons in the IRS and the Treasury 

Department participated in their 

development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Amendments to the Regulations 

Accordingly, 26 CFR part 1 is 

amended as follows: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 is amended by adding an entry 

in numerical order to read in part as 

follows: 

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

Section 1.501(c)(29)–1 also issued under 26 

U.S.C. 501(c)(29)(B)(i). * * * 

■ Par. 2. Section 1.501(c)(29)–1 is added 

to read as follows: 

§ 1.501(c)(29)–1 CO–OP Health Insurance 

Issuers. 

(a) Organizations must notify the 

Commissioner that they are applying for 

recognition of section 501(c)(29) status. 

An organization will not be treated as 

described in section 501(c)(29) unless 

the organization has given notice to the 

Commissioner that it is applying for 

recognition as an organization described 

in section 501(c)(29) in the manner 

prescribed by the Commissioner in 

published guidance. 

(b) Effective date of recognition of 

section 501(c)(29) status. An 

organization may be recognized as an 

organization described in section 

501(c)(29) as of a date prior to the date 

of the notice required by paragraph (a) 

of this section if the notice is given in 

the manner and within the time 

prescribed by the Commissioner and the 

organization’s purposes and activities 

prior to giving such notice were 

consistent with the requirements for 

exempt status under section 501(c)(29). 

However, an organization may not be 

recognized as an organization described 

in section 501(c)(29) before the later of 

its formation or March 23, 2010. 

(c) Effective/applicability date. 

Paragraphs (a) and (b) of this section are 

applicable beginning February 7, 2012. 

§ 1.501(c)(29)–1T [Removed] 

■ Par. 3. Section 1.501(c)(29)–1T is 

removed. 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: January 22, 2015. 

Mark J. Mazur, 

Assistant Secretary of the Treasury. 

[FR Doc. 2015–01677 Filed 1–26–15; 4:15 pm] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R08–OAR–2014–0713; FRL–9919–42– 

Region 8] 

Approval and Promulgation of Air 

Quality Implementation Plans; 

Montana; Revisions to Administrative 

Rules of Montana—Prevention of 

Significant Deterioration 

AGENCY: Environmental Protection 

Agency. 

ACTION: Final rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is taking final action to 

approve State Implementation Plan 

(SIP) revisions submitted by the State of 

Montana on June 4, 2013. This 

submission revises the Administrative 

Rules of Montana that pertain to the 

issuance of Montana air quality permits. 

The June 4, 2013 revisions contain 

amended and renumbered rules that, 

among other things, address the proper 

treatment of air pollutants under the 

State’s prevention of significant 

deterioration (PSD) program. In this 

rulemaking, we are taking final action 

on all of the June 4, 2013 submittal, 

with the exception of one small portion. 

This action is being taken under section 

110 of the Clean Air Act (CAA). 

DATES: This final rule is effective March 

2, 2015. 

ADDRESSES: EPA has established a 

docket for this action under Docket ID 

No. EPA–R08–OAR–2014–0713. All 

documents in the docket are listed in 

the www.regulations.gov index. 

Although listed in the index, some 

information is not publicly available, 

e.g., CBI or other information whose 

disclosure is restricted by statute. 

Certain other material, such as 

copyrighted material, will be publicly 

available only in hard copy. Publicly 

available docket materials are available 

either electronically in 

www.regulations.gov or in hard copy at 

the Air Program, Environmental 

Protection Agency (EPA), Region 8, 

1595 Wynkoop Street, Denver, Colorado 

80202–1129. EPA requests you contact 

the individual listed in the FOR FURTHER

INFORMATION CONTACT section to view 

the hard copy of the docket. You may 

view the hard copy of the docket 

Monday through Friday, 8:00 a.m. to 

4:00 p.m., excluding federal holidays. 

FOR FURTHER INFORMATION CONTACT: 

Kevin Leone, Air Program, Mailcode 

8P–AR, Environmental Protection 

Agency, Region 8, 1595 Wynkoop 

Street, Denver, Colorado 80202–1129, 

(303) 312–6227, or leone.kevin@epa.gov. 

SUPPLEMENTARY INFORMATION: 

Table of Contents 

I. Background 

II. What are the changes that EPA is taking 

final action to approve? 

III. Response to Comments 

IV. What action is EPA taking today? 

V. Statutory and Executive Orders Review 

Definitions 

For the purpose of this document, we 

are giving meaning to certain words or 

initials as follows: 

(i) The words or initials Act or CAA 

mean or refer to the Clean Air Act, 

unless the context indicates otherwise. 

(ii) The initials ARM mean or refer to 

the Administrative Rules of Montana. 

(iii) The words EPA, we, us or our 

mean or refer to the United States 

Environmental Protection Agency. 

(iv) The initials FIP mean or refer to 

Federal Implementation Plan. 

(v) The initials MDEQ mean or refer 

to the Montana Department of 

Environmental Quality. 

(vi) The initials NOX mean or refer to 

nitrogen oxides. 

(vii) The initials NSR mean or refer to 

New Source Review. 

(viii) The initials PM2.5 mean or refer 

to particulate matter equal to or less 

than 2.5 microns in diameter. 

(ix) The initials PSD mean or refer to 

Prevention of Significant Deterioration. 

(x) The initials SIP mean or refer to 

State Implementation Plan. 

(xi) The words State or Montana 

mean the State of Montana, unless the 

context indicates otherwise. 

I. Background 

EPA is taking final action to approve 

(with one exception) the revisions to 

Title 17, Chapter 8, subchapter 8 of the 

Administrative Rules of Montana (ARM) 

submitted by the State on June 4, 2013, 

that relate to the State’s PSD program. 

The revisions to the State PSD SIP were 

adopted by the Montana Department of 


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4794 Federal Register / Vol. 80, No. 19 / Thursday, January 29, 2015 / Rules and Regulations 

Environmental Quality (MDEQ) on 

September 27, 2012, and became 

effective October 12, 2012. 

Montana’s revisions addressed certain 

requirements in EPA’s November 29, 

2005 ‘‘Final Rule to Implement the 8- 

Hour Ozone National Ambient Air 

Quality Standards—Phase 2,’’ 70 FR 

71612 (‘‘Phase 2 Ozone Implementation 

Rule’’). EPA’s November 29, 2005 rule 

required states to revise their programs 

for major source permitting to address 

ozone formation by properly regulating 

precursor pollutants. ‘‘Precursor 

pollutants’’ are pollutants that combine 

to form another pollutant; in particular, 

nitrogen oxides (NOX) react with 

volatile organic compounds to form 

ozone. In the Phase 2 Ozone 

Implementation Rule, EPA identified 

NOX as an ozone precursor pollutant in 

attainment and unclassifiable areas. 

Accordingly, the Phase 2 Ozone 

Implementation Rule amended the 

definitions in 40 CFR 51.166 of ‘‘major 

stationary source,’’ ‘‘major 

modification,’’ ‘‘significant,’’ and 

‘‘regulated NSR pollutant’’ to include 

NOX as an ozone precursor; the rule also 

amended certain requirements regarding 

monitoring of ozone to reflect the 

identification of NOX as an ozone 

precursor. 

However, prior to Montana’s June 4, 

2013 submittal, the State had not 

amended its PSD rules accordingly. As 

a result, in a July 22, 2011 final rule 

(Approval and Disapproval and 

Promulgation of State Implementation 

Plan Revisions; Infrastructure 

Requirements for the 1997 8-Hour 

Ozone National Ambient Air Quality 

Standards; Montana), EPA partially 

disapproved a Montana SIP submission 

that (among other things) addressed PSD 

requirements pursuant to CAA section 

110(a)(2)(C), because Montana’s PSD 

rules did not properly address NOX as 

an ozone precursor pollutant as required 

by the Phase 2 Ozone Implementation 

Rule. 76 FR 43918; see also 76 FR 28934 

(proposal). Under CAA section 

110(c)(1)(B), this disapproval started a 

two-year Federal Implementation Plan 

(FIP) clock as to this deficiency, which 

required EPA to promulgate a FIP 

within two years of the disapproval 

unless the State submitted and we 

approved a plan revision correcting the 

deficiency. As we are now taking final 

action to approve Montana’s June 4, 

2013, submittal, which addresses the 

requirements of the Phase 2 Ozone 

Implementation Rule, this action fixes 

the deficiency identified in our prior 

disapproval and removes our FIP 

obligations. 

II. What are the changes that EPA is 

taking final action to approve? 

With respect to Montana’s June 4, 

2013 submittal, EPA is taking final 

action to approve revisions to the 

Montana SIP that bring the State PSD 

program into conformance with the 

requirements of the Phase 2 Ozone 

Implementation Rule. 

In our September 29, 2014 proposed 

action (79 FR 58311), we proposed to 

approve the following revisions to the 

Administrative Rules of Montana 

(ARM): 17.8.801(20)(a) (major 

modification); 17.8.801(22)(b) (major 

stationary source); 17.8.801(25) 

(nitrogen oxides or NOX); 

17.8.801(27)(a) (significant); and 

17.8.818(7)(a)(6) (Review of Major 

Source and Major Modifications— 

Source Applicability and Exemptions). 

The submittal also corrected a small 

error in an August 15, 2012 Montana 

submittal regarding the treatment of fine 

particulate matter (PM2.5). We have not 

acted on the remaining portions of the 

August 15, 2012 submittal; EPA will act 

on the correction in the June 4, 2013 

submittal in tandem with our future 

action on the rest of the August 15, 2012 

submittal. 

We provided a detailed explanation of 

the basis of approval in our proposed 

rulemaking (see 79 FR 58311). We 

invited comment on all aspects of our 

proposal and provided a 30-day 

comment period. The comment period 

ended on October 29, 2014. 

III. Response to Comments 

We received one comment during the 

public comment period. This one 

comment was in support of our 

proposed rule, and we acknowledge 

receipt of that comment. 

IV. What action is EPA taking today? 

As discussed in our proposed 

rulemaking, the requirements included 

in Montana’s PSD program, as specified 

in ARM 17.8.801 and ARM 17.8.818, are 

substantially the same as the federal 

provisions for PSD as set forth at 40 CFR 

51.166. Thus, for the reasons discussed 

in our proposal notice and summarized 

above, EPA is taking final action to 

approve the revisions to the ARM 

17.8.801 and 17.8.818 as outlined in 

Section II of this rulemaking (with the 

small exception noted there) and as 

submitted to EPA by the State of 

Montana on June 4, 2013. 

V. Statutory and Executive Orders 

Review 

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, 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 Order 12866 (58 FR 51735, 

October 4, 1993); 

• 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 in 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 an economically significant 

regulatory action based on health or 

safety risks subject to Executive Order 

13045 (62 FR 19885, April 23, 1997); 

• is not a significant regulatory action 

subject to Executive Order 13211 (66 FR 

28355, May 22, 2001); 

• 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; 

and 

• does not provide EPA with the 

discretionary authority to address, as 

appropriate, disproportionate human 

health or environmental effects, using 

practicable and legally permissible 

methods, under Executive Order 12898 

(59 FR 7629, February 16, 1994). 

In addition, this rule does not have 

tribal implications as specified by 

Executive Order 13175 (65 FR 67249, 

November 9, 2000), because the SIP is 

not approved to apply in Indian country 

located in the state, and EPA notes that 

it will not impose substantial direct 

costs on tribal governments or preempt 

tribal law. 

The Congressional Review Act, 5 

U.S.C. 801 et seq., as added by the Small 

Business Regulatory Enforcement 

Fairness Act of 1996, generally provides 

that before a rule may take effect, the 


tkelley on DSK3SPTVN1PROD with RULES
Federal Register / Vol. 80, No. 19 / Thursday, January 29, 2015 / Rules and Regulations 4795 

1The SMA consists of Sacramento and Yolo 

counties and portions of El Dorado, Placer, Solano 

and Sutter counties. For a precise description of the 

geographic boundaries of the SMA, see 40 CFR 

81.305. Sacramento County is under the jurisdiction 

of the Sacramento Metropolitan Air Quality 

Management District (SMAQMD). Yolo County and 

the eastern portion of Solano County comprise the 

Yolo-Solano AQMD (YSAQMD). The southern 

portion of Sutter County is part of the Feather River 

AQMD (FRAQMD). The western portion of Placer 

County is part of the Placer County Air Pollution 

Control District (PCAPCD). Lastly, the western 

portion of El Dorado County is part of the El Dorado 

County AQMD (EDCAQMD). Collectively, we refer 

to these five districts as the ‘‘Districts.’’ 

agency promulgating the rule must 

submit a rule report, which includes a 

copy of the rule, to each House of the 

Congress and to the Comptroller General 

of the United States. EPA will submit a 

report containing this action and other 

required information to the U.S. Senate, 

the U.S. House of Representatives, and 

the Comptroller General of the United 

States prior to publication of the rule in 

the Federal Register. A major rule 

cannot take effect until 60 days after it 

is published in the Federal Register. 

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 March 30, 2015. 

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 CAA 

section 307(b)(2).) 

List of Subjects in 40 CFR Part 52 

Environmental protection, Air 

pollution control, Carbon monoxide, 

Incorporation by reference, 

Intergovernmental relations, Lead, 

Nitrogen dioxide, Ozone, Particulate 

matter, Reporting and recordkeeping 

requirements, Sulfur oxides, Volatile 

organic compounds. 

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

Dated: November 3, 2014. 

Shaun L. McGrath, 

Regional Administrator, Region 8. 

For the reasons stated in the 

preamble, the Environmental Protection 

Agency amends 40 CFR part 52 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 BB—Montana 

■ 2. Section 52.1370 is amended by 

adding paragraph (c)(74) to read as 

follows: 

§ 52.1370 Identification of plan. 

* * * * * 

(c) * * * 

(74) On June 4, 2013 the State of 

Montana submitted revisions to the 

Administrative Rules of Montana 

(ARM), Air Quality, Subchapter 8, 

Prevention of Significant Deterioration 

of Air Quality, 17.8.801, Definitions, and 

17.8.818, Review of Major Stationary 

Sources and Major Modifications— 

Source Applicability and Exemptions. 

(i) Incorporation by reference 

(A) Administrative Rules of Montana, 

Air Quality, Subchapter 8, Prevention of 

Significant Deterioration of Air Quality, 

17.8.801, Definitions, (20) introductory 

text, (20)(a); (22) introductory text, 

(22)(b); (25); (28) introductory text, 

(28)(a), except for the phrase ‘‘nitrogen 

oxides (NOx)’’; and, 17.8.818, Review of 

Major Stationary Sources and Major 

Modifications—Source Applicability 

and Exemptions, (7) introductory text, 

(7)(a) introductory text, (7)(a)(vi), 

effective 10/12/2012. 

[FR Doc. 2015–01490 Filed 1–28–15; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R09–OAR–2014–0178; FRL–9921–99– 

Region 9] 

Approval and Promulgation of 

Implementation Plans; State of 

California; Sacramento Metro Area; 

Attainment Plan for 1997 8-Hour Ozone 

Standard 

AGENCY: U.S. Environmental Protection 

Agency. 

ACTION: Final rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is taking final action to 

approve state implementation plan (SIP) 

revisions submitted by the State of 

California that provide for attainment of 

the 1997 8-hour ozone national ambient 

air quality standard (‘‘standard’’ or 

NAAQS) in the Sacramento Metro 

nonattainment area. The EPA is 

approving the emissions inventories, air 

quality modeling, reasonably available 

control measures, provisions for 

transportation control strategies and 

measures, rate of progress and 

reasonable further progress (RFP) 

demonstrations, attainment 

demonstration, transportation 

conformity motor vehicle emissions 

budgets, and contingency measures for 

failure to make RFP or attain. The EPA 

is also approving commitments for 

measures by the Sacramento Metro 

nonattainment area air districts. 

DATES: This final rule is effective on 

March 2, 2015. 

ADDRESSES: The EPA has established a 

docket for this action: Docket ID No. 

EPA–R09–OAR–2014–0178. Generally, 

documents in the docket for this action 

are available electronically at 

www.regulations.gov and in hard copy 

at EPA Region IX, 75 Hawthorne Street, 

San Francisco, California. While all 

documents in the docket are listed at 

www.regulations.gov, some information 

may be publicly available only at the 

hard copy location (e.g., copyrighted 

material, large maps), and some may not 

be publicly available in either location 

(e.g., CBI). To inspect the hard copy 

materials, please schedule an 

appointment during normal business 

hours with the contact listed in the FOR

FURTHER INFORMATION CONTACT section. 

FOR FURTHER INFORMATION CONTACT: John 

Ungvarsky, Air Planning Office (AIR–2), 

U.S. Environmental Protection Agency, 

Region IX, (415) 972–3963, 

ungvarsky.john@epa.gov. 

SUPPLEMENTARY INFORMATION: 

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

and ‘‘our’’ refer to the EPA. 

Table of Contents 

I. Summary of Proposed Action 

A. Regulatory Background 

B. CARB’s Submittals 

C. The EPA’s Proposed Approval 

II. What comments did the EPA receive on 

the proposed rule? 

III. What action is the EPA taking? 

IV. Statutory and Executive Order Reviews 

I. Summary of Proposed Action 

On October 15, 2014 (79 FR 61799), 

under section 110(k) of the Clean Air 

Act (Act or CAA), the EPA proposed 

approval of a series of submittals from 

the California Air Resources Board 

(CARB) as revisions to the California 

state implementation plan (SIP) for the 

Sacramento Metro ozone nonattainment 

area (SMA).1 The principal submittals 

are: 

D Sacramento Regional 

Nonattainment Area 8-Hour Ozone 

Reasonable Further Progress Plan 2002– 

2008 (‘‘2002–2008 RFP Plan’’), February 

2006; 

D Sacramento Regional 8-Hour Ozone 

Attainment Plan and Reasonable 

Further Progress Plan, March 26, 2009 


tkelley on DSK3SPTVN1PROD with RULES