36638 Federal Register / Vol. 79, No. 125 / Monday, June 30, 2014 / Rules and Regulations 

(i) Airbus Helicopters Emergency Alert 

Service Bulletin No. ASB MBB–BK117 C–2– 

85A–041, Revision 2, dated March 4, 2014. 

(ii) Reserved. 

(3) For Airbus Helicopters service 

information identified in this AD, contact 

Airbus Helicopters, Inc., 2701 N. Forum 

Drive, Grand Prairie, TX 75052; telephone 

(972) 641–0000 or (800) 232–0323; fax (972) 

641–3775; or at http://

www.airbushelicopters.com/techpub. 

(4) You may view this service information 

at FAA, Office of the Regional Counsel, 

Southwest Region, 2601 Meacham Blvd., 

Room 663, Fort Worth, Texas 76137. For 

information on the availability of this 

material at the FAA, call (817) 222–5110. 

(5) You may view this service information 

that is incorporated by reference at the 

National Archives and Records 

Administration (NARA). For information on 

the availability of this material at NARA, call 

(202) 741–6030, or go to: http://

www.archives.gov/federal-register/cfr/ibrlocations.html. 

Issued in Fort Worth, Texas, on June 13, 

2014. 

Kim Smith, 

Directorate Manager, Rotorcraft Directorate, 

Aircraft Certification Service. 

[FR Doc. 2014–14623 Filed 6–27–14; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 39 

[Docket No. FAA–2013–1090; Directorate 

Identifier 2013–SW–017–AD; Amendment 

39–17873; AD 2014–12–12] 

RIN 2120–AA64 

Airworthiness Directives; Airbus 

Helicopters (Previously Eurocopter 

France) Helicopters 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: We are adopting a new 

airworthiness directive (AD) for certain 

Airbus Helicopters Model EC120B and 

EC130B4 helicopters. This AD requires 

replacing parts of the sliding door star 

support attachment assembly, 

depending on the outcome of required 

inspections. This AD is prompted by a 

report that passengers in a helicopter 

were forced to exit through the pilot 

door after landing because they could 

not open the sliding door from the 

inside. The actions of this AD are 

intended to prevent failure of the sliding 

door star support attachment, which 

could inhibit operation of a sliding door 

from inside, delaying the evacuation of 

passengers during an emergency. 

DATES: This AD is effective August 4, 

2014. 

The Director of the Federal Register 

approved the incorporation by reference 

of certain documents listed in this AD 

as of August 4, 2014. 

ADDRESSES: For service information 

identified in this AD, contact Airbus 

Helicopters, Inc., 2701 N. Forum Drive, 

Grand Prairie, Texas 75052; telephone 

(972) 641–0000 or (800) 232–0323; fax 

(972) 641–3775; or at http://

www.airbushelicopters.com/techpub. 

You may review the referenced service 

information at the FAA, Office of the 

Regional Counsel, Southwest Region, 

2601 Meacham Blvd., Room 663, Fort 

Worth, Texas 76137. 

Examining the AD Docket 

You may examine the AD docket on 

the Internet at http://

www.regulations.gov or in person at the 

Docket Operations Office between 9 

a.m. and 5 p.m., Monday through 

Friday, except Federal holidays. The AD 

docket contains this AD, the European 

Aviation Safety Agency (EASA) AD, any 

incorporated-by-reference service 

information, the economic evaluation, 

any comments received, and other 

information. The street address for the 

Docket Operations Office (phone: 800– 

647–5527) is U.S. Department of 

Transportation, Docket Operations 

Office, M–30, West Building Ground 

Floor, Room W12–140, 1200 New Jersey 

Avenue SE., Washington, DC 20590. 

FOR FURTHER INFORMATION CONTACT: Gary 

Roach, Aviation Safety Engineer, 

Regulations and Policy Group, 

Rotorcraft Directorate, FAA, 2601 

Meacham Blvd., Fort Worth, Texas 

76137; telephone (817) 222–5110; email 

gary.b.roach@faa.gov. 

SUPPLEMENTARY INFORMATION: 

Discussion 

On January 2, 2014, at 79 FR 74, the 

Federal Register published our notice of 

proposed rulemaking (NPRM), which 

proposed to amend 14 CFR part 39 by 

adding an AD that would apply to 

certain Eurocopter France (now Airbus 

Helicopters) Model EC120B and 

EC130B4 helicopters. The NPRM 

proposed to require, within 165 hours 

time-in-service, visually inspecting the 

upper and lower locking pin control rod 

end fittings, and replacing the control 

end fitting before further flight if it is 

bent, twisted, or broken. The NPRM also 

proposed to require cleaning and dye 

penetrant inspecting the star support 

pin for a crack, and replacing the star 

support pin before further flight if there 

is a crack. Lastly, the NPRM proposed 

to require reinforcing the sliding door 

star support stringer by installing three 

carbon fabric plies. The proposed 

requirements were intended to prevent 

failure of the operation of a sliding door 

from inside, which could delay 

evacuation of passengers during an 

emergency. 

The NPRM was prompted by AD No. 

2013–0093, dated April 15, 2013, and 

corrected on April 17, 2013, issued by 

EASA, which is the Technical Agent for 

the Member States of the European 

Union, to correct an unsafe condition 

for Model EC120B and EC130B4 

helicopters after a case was reported 

where passengers could not open a 

helicopter’s sliding door after landing. 

EASA advises that an investigation 

revealed a failure of the sliding door star 

axle support. 

Since we issued the NPRM, 

Eurocopter France changed its name to 

Airbus Helicopters. This AD reflects 

that change and updates the contact 

information to obtain service 

documentation. 

Comments 

We gave the public the opportunity to 

participate in developing this AD, but 

we did not receive any comments on the 

NPRM (79 FR 74, January 2, 2014). 

FAA’s Determination 

These helicopters have been approved 

by the aviation authority of France and 

are approved for operation in the United 

States. Pursuant to our bilateral 

agreement with France, EASA, its 

technical representative, has notified us 

of the unsafe condition described in the 

EASA AD. We are issuing this AD 

because we evaluated all information 

provided by EASA and determined the 

unsafe condition exists and is likely to 

exist or develop on other helicopters of 

these same type designs and that air 

safety and the public interest require 

adopting the AD requirements as 

proposed, except for the name change 

previously described and a minor 

editorial change in referencing the 

service information in paragraph (e)(2) 

of this AD to meet current publishing 

requirements. These changes are 

consistent with the intent of the 

proposals in the NPRM (79 FR 74, 

January 2, 2014) and will not increase 

the economic burden on any operator 

nor increase the scope of the AD. 

Related Service Information 

Eurocopter issued Alert Service 

Bulletin (ASB) No. EC120–52A014 for 

Model EC120B helicopters and ASB No. 

EC130–52A009 for Model EC130B4 

helicopters, both Revision 1, and both 

dated January 25, 2013. The ASBs state 

that the star support pin ruptured on the 


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Federal Register / Vol. 79, No. 125 / Monday, June 30, 2014 / Rules and Regulations 36639 

kinematics of the sliding door locking 

system, and the rupture prevents sliding 

doors from operating. The ASBs specify 

visual and dye penetrant inspections of 

sections of the sliding door attachment 

assembly and reinforcement of the 

sliding door star support. 

Costs of Compliance 

We estimate that this AD will affect 

284 helicopters of U.S. Registry. We 

estimate that operators may incur the 

following costs in order to comply with 

this AD with an average labor cost of 

$85 per work-hour: 

• Visually inspecting the upper and 

lower locking pin control rod end 

fittings requires 1 work-hour and a 

minimal amount for consumable 

materials for an estimated cost of $85 

per helicopter, or $24,140 for the U.S. 

fleet. 

• Replacing the upper and lower 

locking pin control rod end fittings with 

airworthy fittings requires 5 work-hours 

for a labor cost of $425. Parts will cost 

about $242 for an estimated total cost of 

$667 per helicopter. 

• Dye penetrant inspecting the star 

support pin for a crack requires 2 workhours and no parts for an estimated cost 

of $170 per helicopter. 

• Replacing the star support pin 

requires 5 work-hours. Parts will cost 

about $200 for an estimated total cost of 

$625 per helicopter. 

• Installing three carbon fabric plies 

to reinforce the sliding door star support 

requires 5 work-hours. Parts will cost 

$200 for an estimated total cost of $625 

per helicopter. 

Authority for This Rulemaking 

Title 49 of the United States Code 

specifies the FAA’s authority to issue 

rules on aviation safety. 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. 

We are issuing this rulemaking under 

the authority described in Subtitle VII, 

Part A, Subpart III, Section 44701: 

‘‘General requirements.’’ Under that 

section, Congress charges the FAA with 

promoting safe flight of civil aircraft in 

air commerce by prescribing regulations 

for practices, methods, and procedures 

the Administrator finds necessary for 

safety in air commerce. This regulation 

is within the scope of that authority 

because it addresses an unsafe condition 

that is likely to exist or develop on 

helicopters identified in this rulemaking 

action. 

Regulatory Findings 

This AD will not have federalism 

implications under Executive Order 

13132. This AD will not have 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. 

For the reasons discussed above, I 

certify that this AD: 

(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); 

(3) Will not affect intrastate aviation 

in Alaska to the extent that it justifies 

making a regulatory distinction; and 

(4) Will not have a significant 

economic impact, positive or negative, 

on a substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

We prepared an economic evaluation 

of the estimated costs to comply with 

this AD and placed it in the AD docket. 

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Incorporation by reference, 

Safety. 

Adoption of the Amendment 

Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA amends 14 CFR part 39 as 

follows: 

PART 39—AIRWORTHINESS 

DIRECTIVES 

■ 1. The authority citation for part 39 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40113, 44701. 

§ 39.13 [Amended] 

■ 2. The FAA amends § 39.13 by adding 

the following new airworthiness 

directive (AD): 

2014–12–12 Airbus Helicopters (Previously 

Eurocopter France): Amendment 39– 

17873; Docket No. FAA–2013–1090; 

Directorate Identifier 2013–SW–017–AD. 

(a) Applicability 

This AD applies to following helicopters, 

certificated in any category, except those 

helicopters with modification 07 3796 or 07 

2921 installed: 

(1) Model EC120B helicopters, serial 

numbers up to and including 1367, with a 

sliding door, Part Number (P/N) 

C526A2370101, installed; and 

(2) Model EC130B4 helicopters with a 

sliding door, P/N C526S1101051, installed. 

(b) Unsafe Condition 

This AD defines the unsafe condition as a 

failure of the sliding door star axle support. 

This condition could prevent operation of a 

sliding door from inside, which could delay 

evacuation of passengers during an 

emergency. 

(c) Effective Date 

This AD becomes effective August 4, 2014. 

(d) Compliance 

You are responsible for performing each 

action required by this AD within the 

specified compliance time unless it has 

already been accomplished prior to that time. 

(e) Required Actions 

Within 165 hours time-in-service: 

(1) Visually inspect each upper and lower 

locking pin control rod end fitting (control 

end fitting) for a bend, twist, or breakage. If 

a control end fitting is bent, twisted, or 

broken, before further flight, replace the 

control end fitting with an airworthy control 

end fitting. 

(2) Clean and dye penetrant inspect the star 

support pin for a crack in the areas identified 

as Zone X and Zone Y in Figure 3 of 

Eurocopter Alert Service Bulletin No. EC120– 

52A014, Revision 1, dated January 25, 2013 

(ASB No. EC120–52A014) or Eurocopter 

Alert Service Bulletin No. EC130–52A009, 

Revision 1, dated January 25, 2013 (ASB No. 

EC130–52A009), as applicable to your model 

helicopter. If there is a crack in the star 

support pin, before further flight, replace the 

star support pin with an airworthy star 

support pin. 

(3) Reinforce the sliding door star support 

stringer by installing three carbon fabric plies 

by following the Accomplishment 

Instructions, paragraph 3.B.2.d. of ASB No. 

EC120–52A014 or ASB No. EC130–52A009, 

as applicable to your model helicopter, 

except this AD does not require you to 

comply with paragraph 3.C. 

(f) Alternative Methods of Compliance 

(AMOCs) 

(1) The Manager, Safety Management 

Group, FAA, may approve AMOCs for this 

AD. Send your proposal to: Gary Roach, 

Aviation Safety Engineer, Regulations and 

Policy Group, Rotorcraft Directorate, FAA, 

2601 Meacham Blvd., Fort Worth, Texas 

76137; telephone (817) 222–5110; email 

gary.b.roach@faa.gov. 

(2) For operations conducted under a 14 

CFR part 119 operating certificate or under 

14 CFR part 91, subpart K, we suggest that 

you notify your principal inspector, or 

lacking a principal inspector, the manager of 

the local flight standards district office or 

certificate holding district office, before 

operating any aircraft complying with this 

AD through an AMOC. 

(g) Additional Information 

The subject of this AD is addressed in 

European Aviation Safety Agency (EASA) AD 

No. 2013–0093, dated April 15, 2013, and 

corrected on April 17, 2013. You may view 

the EASA AD on the Internet at http://

www.regulations.gov in Docket No. FAA– 

2013–1090. 

(h) Subject 

Joint Aircraft Service Component (JASC) 

Code: 5220, Emergency Exits. 


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36640 Federal Register / Vol. 79, No. 125 / Monday, June 30, 2014 / Rules and Regulations 

(i) Material Incorporated by Reference 

(1) The Director of the Federal Register 

approved the incorporation by reference of 

the service information listed in this 

paragraph under 5 U.S.C. 552(a) and 1 CFR 

part 51. 

(2) You must use this service information 

as applicable to do the actions required by 

this AD, unless the AD specifies otherwise. 

(i) Eurocopter Alert Service Bulletin No. 

EC120–52A014, Revision 1, dated January 25, 

2013. 

(ii) Eurocopter Alert Service Bulletin No. 

EC130–52A009, Revision 1, dated January 25, 

2013. 

(3) For Eurocopter service information 

identified in this AD, contact Airbus 

Helicopters, Inc., 2701 N. Forum Drive, 

Grand Prairie, Texas 75052; telephone (972) 

641–0000 or (800) 232–0323; fax (972) 641– 

3775; or at http://

www.airbushelicopters.com/techpub. 

(4) You may view this service information 

at FAA, Office of the Regional Counsel, 

Southwest Region, 2601 Meacham Blvd., 

Room 663, Fort Worth, Texas 76137. For 

information on the availability of this 

material at the FAA, call (817) 222–5110. 

(5) You may view this service information 

that is incorporated by reference at the 

National Archives and Records 

Administration (NARA). For information on 

the availability of this material at NARA, call 

(202) 741–6030, or go to: http://

www.archives.gov/federal-register/cfr/ibrlocations.html. 

Issued in Fort Worth, Texas, on June 13, 

2014. 

Kim Smith, 

Directorate Manager, Rotorcraft Directorate, 

Aircraft Certification Service. 

[FR Doc. 2014–14621 Filed 6–27–14; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9672] 

RIN 1545–BL55 

Tax Credit for Employee Health 

Insurance Expenses of Small 

Employers 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations on the tax credit available to 

certain small employers that offer health 

insurance coverage to their employees. 

The credit is provided under section 

45R of the Internal Revenue Code 

(Code), enacted by the Patient 

Protection and Affordable Care Act. 

These regulations affect small 

employers, both taxable and tax-exempt 

that are or might be eligible for the tax 

credit. 

DATES: Effective date: These regulations 

are effective on June 30, 2014. 

Applicability dates: For dates of 

applicability, see § 1.45R–5(d). 

FOR FURTHER INFORMATION CONTACT: 

Stephanie Caden, (202) 317–6846 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

Section 45R of the Code offers a tax 

credit to certain small employers that 

provide insured health coverage to their 

employees. Section 45R was added to 

the Code by section 1421 of the Patient 

Protection and Affordable Care Act, 

enacted March 23, 2010, Public Law 

111–148 (as amended by section 

10105(e) of the Patient Protection and 

Affordable Care Act, which was 

amended by the Health Care and 

Education Reconciliation Act of 2010, 

Public Law 111–152 (124 Stat. 1029)) 

(collectively, the ‘‘Affordable Care 

Act’’). 

Section 45R(a) provides a health 

insurance credit that is available to 

certain eligible small employers for any 

taxable year in the credit period. Section 

45R(d) provides that in order to be an 

eligible small employer with respect to 

any taxable year, an employer must 

have in effect a contribution 

arrangement that qualifies under section 

45R(d)(4) and must have no more than 

25 full-time equivalent employees 

(FTEs), and the average annual wages of 

its FTEs must not exceed an amount 

equal to twice the dollar amount 

determined under section 45R(d)(3)(B). 

The amount determined under section 

45R(d)(3)(B) is $25,000 (a dollar amount 

which is adjusted for inflation for 

taxable years beginning after December 

31, 2013, and is $25,400 for taxable 

years beginning in 2014). 

Section 45R(d)(4) provides that a 

contribution arrangement qualifies if it 

requires an eligible small employer to 

make a nonelective contribution on 

behalf of each employee who enrolls in 

a qualified health plan (QHP) offered to 

employees by the employer through an 

Exchange in an amount equal to a 

uniform percentage (not less than 50 

percent) of the premium cost of the QHP 

(referred to in this preamble as the 

uniform percentage requirement). For 

purposes of section 45R, an Exchange 

refers to a Small Business Health 

Options Program (SHOP) Exchange, 

established pursuant to section 1311 of 

the Affordable Care Act and defined in 

45 CFR 155.20. For purposes of this 

preamble and the final regulations, a 

contribution arrangement that meets 

these requirements is referred to as a 

‘‘qualifying arrangement.’’ 

Section 45R(b) provides that, subject 

to the reductions described in section 

45R(c), the amount of the credit is equal 

to 50 percent (35 percent in the case of 

a tax-exempt eligible small employer) of 

the lesser of (1) the aggregate amount of 

nonelective contributions the employer 

made on behalf of its employees during 

the taxable year under the qualifying 

arrangement for premiums for QHPs 

offered by the employer to its employees 

through a SHOP Exchange, or (2) the 

aggregate amount of nonelective 

contributions the employer would have 

made during the taxable year under the 

arrangement if each employee for which 

a contribution would be taken into 

account under clause (1) of this 

sentence had enrolled in a QHP which 

had a premium equal to the average 

premium (as determined by the 

Secretary of Health and Human 

Services) for the small group market in 

the rating area in which the employee 

enrolls for coverage. 

Section 45R(c) phases out the credit 

based upon the number of the 

employer’s FTEs in excess of 10 and the 

amount by which the average annual 

wages exceeds $25,000 (a dollar amount 

which is adjusted for inflation for 

taxable years beginning after December 

31, 2013, and is $25,400 for taxable 

years beginning in 2014). Specifically, 

section 45R(c) provides that the credit 

amount determined under section 

45R(b) is reduced (but not below zero) 

by the sum of: (1) The credit amount 

determined under section 45R(b) 

multiplied by a fraction, the numerator 

of which is the total number of FTEs of 

the employer in excess of 10 and the 

denominator of which is 15, and (2) the 

credit amount determined under section 

45R(b) multiplied by a fraction, the 

numerator of which is the average 

annual wages of the employer in excess 

of the dollar amount in effect under 

section 45R(d)(3)(B) and the 

denominator of which is that dollar 

amount. Section 45R(d)(3) provides that 

the average annual wages of an eligible 

small employer for any taxable year is 

the amount determined by dividing the 

aggregate amount of wages that were 

paid by the employer to employees 

during the taxable year by the number 

of FTEs of the employer and rounding 

that amount to the next lowest multiple 

of $1,000. 

Section 45R(e)(2) provides that for 

taxable years beginning in or after 2014, 

the credit period means the twoconsecutive-taxable year period 

beginning with the first taxable year in 

which the employer (or any 

predecessor) offers one or more QHPs to 


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