10590 Federal Register / Vol. 80, No. 39 / Friday, February 27, 2015 / Rules and Regulations 

if any member of the controlled group 

for that tax year previously claimed the 

research credit under section 41(a)(1) 

using a method other than the ASC on 

an original or amended return for that 

tax year. See paragraph (b)(4) of this 

section for additional rules concerning 

controlled groups. See also § 1.41– 

6(b)(1) requiring that all members of the 

controlled group use the same method 

of computation. 

* * * * * 

(d) Effective/applicability date. * * * 

Paragraph (b)(2) of this section applies 

to elections with respect to taxable years 

ending on or after February 27, 2015. 

For taxable years ending before 

February 27, 2015, see § 1.41–9T as 

contained in 26 CFR part 1, revised 

April 1, 2015. 

§ 1.41–9T [Removed] 

■ Par. 3. Section 1.41–9T is removed. 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: February 3, 2015. 

Mark J. Mazur, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2015–04111 Filed 2–26–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2014–1070] 

RIN 1625–AA09 

Drawbridge Operation Regulation; 

Passaic River, Rutherford, NJ 

AGENCY: Coast Guard, DHS. 

ACTION: Final rule. 

SUMMARY: The Coast Guard is removing 

the existing drawbridge operation 

regulation for the drawbridge across the 

Passaic River, mile 11.8, at Rutherford, 

New Jersey. The drawbridge was 

converted to a fixed bridge in October 

2010, and the operating regulation is no 

longer applicable or necessary. 

DATES: This rule is effective February 

27, 2015. 

ADDRESSES: The docket for this final 

rule, [USCG–2014–1070] is available at 

http://www.regulations.gov. Type the 

docket number in the ‘‘SEARCH’’ box 

and click ‘‘SEARCH.’’ Click on Open 

Docket Folder on the line associated 

with this final rule. You may also visit 

the Docket Management Facility in 

Room W12–140 on the ground floor of 

the Department of Transportation West 

Building, 1200 New Jersey Avenue SE., 

Washington, DC 20590, between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this rule, call or 

email Mr. Joe Arca, Project Officer, First 

Coast Guard District Bridge Program, 

telephone 212–514–4336, email 

joe.m.arca@uscg.mil. If you have 

questions on viewing the docket, call 

Cheryl Collins, Program Manager, 

Docket Operations, telephone 202–366– 

9826. 

SUPPLEMENTARY INFORMATION: 

A. Regulatory History and Information 

The Coast Guard is issuing this final 

rule without prior notice and 

opportunity to comment pursuant to 

authority under section 4(a) of the 

Administrative Procedure Act (APA) (5 

U.S.C. 553(b)). This provision 

authorizes an agency to issue a rule 

without prior notice and opportunity to 

comment when the agency for good 

cause finds that those procedures are 

‘‘impracticable, unnecessary, or contrary 

to the public interest.’’ Under 5 U.S.C. 

553(b), the Coast Guard finds that good 

cause exists for not publishing a notice 

of proposed rulemaking (NPRM) with 

respect to this rule because the Route 3 

Bridge, that once required draw 

operations in 33 CFR 117.739(n), was 

converted to a fixed bridge in October 

2010. Therefore, the regulation is no 

longer applicable and shall be removed 

from publication. It is unnecessary to 

publish an NPRM because this 

regulatory action does not purport to 

place any restrictions on mariners but 

rather removes a restriction that has no 

further use or value. 

Under 5 U.S.C. 553(d)(3), the Coast 

Guard finds that good cause exists for 

making this rule effective in less than 30 

days after publication in the Federal 

Register. The bridge has been a fixed 

bridge for 4 years and this rule merely 

requires an administrative change to the 

Federal Register, in order to omit a 

regulatory requirement that is no longer 

applicable or necessary. 

B. Basis and Purpose 

The Route 3 Bridge across the Passaic 

River, mile 11.8, was converted to a 

fixed bridge in 2010. It has come to the 

attention of the Coast Guard that the 

governing regulation for this drawbridge 

was never removed subsequent to the 

conversion to a fixed bridge. The 

conversion of this drawbridge 

necessitates the removal of the 

drawbridge operation regulation, 33 

CFR 117.739(n), pertaining to the former 

drawbridge. 

The purpose of this rule is to remove 

paragraph 33 CFR 117.739(n), that refers 

to the Route 3 Bridge at mile 11.8, from 

the Code of Federal Regulations since it 

governs a bridge that is no longer able 

to be opened. 

C. Discussion of Rule 

The Coast Guard is changing the 

regulation in 33 CFR 117.739 by 

removing restrictions and the regulatory 

burden related to the draw operations 

for this bridge that is no longer a 

drawbridge. The change removes 

paragraph 117.739(n) of the regulation 

which governs the Route 3 Bridge and 

redesignates (o) through (t) as (n) 

through (s). This Final Rule seeks to 

update the Code of Federal Regulations 

by removing language that governs the 

operation of the Route 3 Bridge, which 

in fact no longer is a drawbridge. This 

change does not affect waterway or land 

traffic. This change does not affect nor 

does it alter the operating schedules in 

33 CFR 117.739 that govern the 

remaining active drawbridges on the 

Passaic River except to redesignate these 

bridges. 

D. Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

executive orders related to rulemaking. 

Below we summarize our analyses 

based on these statutes or executive 

orders. 

1. Regulatory Planning and Review 

This rule is not a significant 

regulatory action under section 3(f) of 

Executive Order 12866, Regulatory 

Planning and Review, as supplemented 

by Executive Order 13563, Improving 

Regulation and Regulatory Review, and 

does not require an assessment of 

potential costs and benefits under 

section 6(a)(3) of Order 12866 or under 

section 1 of Executive Order 13563. The 

Office of Management and Budget has 

not reviewed it under those Orders. 

The Coast Guard does not consider 

this rule to be ‘‘significant’’ under that 

Order because it is an administrative 

change and does not affect the way 

vessels operate on the waterway. 

2. 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 


tkelley on DSK3SPTVN1PROD with RULES
Federal Register / Vol. 80, No. 39 / Friday, February 27, 2015 / Rules and Regulations 10591 

fields, and governmental jurisdictions 

with populations of less than 50,000. 

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

605(b) that this rule will not have a 

significant economic impact on a 

substantial number of small entities. 

This rule will have no effect on small 

entities since this drawbridge has been 

converted to a fixed bridge and the 

regulation governing draw operations 

for this bridge is no longer applicable. 

There is no new restriction or regulation 

being imposed by this rule; therefore, 

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

605(b) that this final rule will not have 

a significant economic impact on a 

substantial number of small entities. 

3. Collection of Information 

This rule calls for no new collection 

of information under the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501– 

3520). 

4. Federalism 

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 rule under that Order and 

have determined that it does not have 

implications for federalism. 

5. Protest Activities 

The Coast Guard respects the First 

Amendment rights of protesters. 

Protesters are asked to contact the 

person listed in the ‘‘For Further 

Information Contact’’ section to 

coordinate protest activities so that your 

message can be received without 

jeopardizing the safety or security of 

people, places or vessels. 

6. 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 rule 

will not result in such an expenditure, 

we do discuss the effects of this rule 

elsewhere in this preamble. 

7. Taking of Private Property 

This rule will not cause a taking of 

private property or otherwise have 

taking implications under Executive 

Order 12630, Governmental Actions and 

Interference with Constitutionally 

Protected Property Rights. 

8. Civil Justice Reform 

This rule meets applicable standards 

in sections 3(a) and 3(b)(2) of Executive 

Order 12988, Civil Justice Reform, to 

minimize litigation, eliminate 

ambiguity, and reduce burden. 

9. Protection of Children 

We have analyzed this rule under 

Executive Order 13045, Protection of 

Children from Environmental Health 

Risks and Safety Risks. This rule is not 

an economically significant rule and 

does not create an environmental risk to 

health or risk to safety that might 

disproportionately affect children. 

10. Indian Tribal Governments 

This rule does not have tribal 

implications under Executive Order 

13175, Consultation and Coordination 

with Indian Tribal Governments, 

because it does 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. 

11. Energy Effects 

This action is not a ‘‘significant 

energy action’’ under Executive Order 

13211, Actions Concerning Regulations 

That Significantly Affect Energy Supply, 

Distribution, or Use. 

12. Technical Standards 

This rule does not use technical 

standards. Therefore, we did not 

consider the use of voluntary consensus 

standards. 

13. Environment 

We have analyzed this rule under 

Department of Homeland Security 

Management Directive 023–01 and 

Commandant Instruction M16475.lD, 

which guides the Coast Guard in 

complying with the National 

Environmental Policy Act of 1969 

(NEPA) (42 U.S.C. 4321–4370f), and 

have concluded 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 rule involves the 

removal of a drawbridge operation 

regulation that is no longer necessary. 

This rule is categorically excluded, 

under figure 2–1, paragraph (32)(e), of 

the Instruction. 

Under figure 2–1, paragraph (32)(e), of 

the Instruction, an environmental 

analysis checklist and a categorical 

exclusion determination are not 

required for this rule. 

List of Subjects in 33 CFR Part 117 

Bridges. 

For the reasons discussed in the 

preamble, the Coast Guard amends 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; 

Department of Homeland Security Delegation 

No. 0170.1. 

§ 117.739 [Amended] 

■ 2. In § 117.739, remove paragraph (n) 

and redesignate paragraphs (o) through 

(t) as paragraphs (n) through (s). 

Dated: January 29, 2015. 

L.L. Fagan, 

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

First Coast Guard District. 

[FR Doc. 2015–04152 Filed 2–26–15; 8:45 am] 

BILLING CODE 9110–04–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R05–OAR–2011–0888; EPA–R05– 

OAR–2011–0969; EPA–R05–OAR–2012– 

0991; EPA–R05–OAR–2013–0435; FRL– 

9923–48–Region 5] 

Approval and Promulgation of Air 

Quality Implementation Plans; Ohio; 

PSD Infrastructure SIP Requirements 

for the 2008 Lead, 2008 Ozone, 2010 

NO2, and 2010 SO2 NAAQS 

AGENCY: Environmental Protection 

Agency. 

ACTION: Direct final rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is approving elements of 

state implementation plan (SIP) 

submissions from Ohio regarding the 

Prevention of Significant Deterioration 

(PSD) infrastructure requirements of 

section 110 of the Clean Air Act (CAA) 

for the 2008 lead (Pb), 2008 ozone, 2010 

nitrogen dioxide (NO2), and 2010 sulfur 

dioxide (SO2) National Ambient Air 

Quality Standards (NAAQS). The 

infrastructure requirements are designed 

to ensure that the structural components 

of each state’s air quality management 

program are adequate to meet the state’s 

responsibilities under the CAA. 

DATES: This direct final rule will be 

effective April 28, 2015, unless EPA 

receives adverse comments by March 


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