Federal Register / Vol. 63, No. 125 /Tuesday, June 30, 1998 /Rules and Regulations 35517

IV. Analysis of Impacts

FDA has examined the impacts of the

final rule under Executive Order 12866

and the Regulatory Flexibility Act (Pub.

L. 96–354), as amended by subtitle D of

the Small Business Regulatory Fairness

Act of 1996 (Pub. L. 104–121) and the

Unfunded Mandates Reform Act of 1995

(Pub. L. 104–4). Executive Order 12866

directs agencies to assess all costs and

benefits of available regulatory

alternatives and, when regulation is

necessary, to select regulatory

approaches that maximize net benefits

(including potential economic,

environmental, public health and safety,

and other advantages; distributive

impacts; and equity). The agency

believes that this final rule is consistent

with the regulatory philosophy and

principles identified in the Executive

Order. In addition, the final rule is not

a significant regulatory action as defined

by the Executive Order and so is not

subject to review under the Executive

Order.

If a rule has a significant economic

impact on a substantial number of small

entities, the Regulatory Flexibility Act

requires agencies to analyze regulatory

options that would minimize any

significant impact of a rule on small

entities. Because FDA believes that

there is little or no interest in marketing

these devices, and because this rule

retains these devices as previously

classified, the agency certifies that this

final rule will not have a significant

impact on a substantial number of small

entities. Therefore, under the Regulatory

Flexibility Act, no further analysis is

required.

V. Paperwork Reduction Act of 1995

This rule contains no collections of

information. Therefore, clearance by the

Office of Management and Budget under

the Paperwork Reduction Act of 1995 is

not required.

This final rule is issued under

sections 513, 515(i), and 701(a) of the

act (21 U.S.C. 360c, 360e(i), and 371(a))

and under authority of the

Commissioner of Food and Drugs.

Dated: June 17, 1998.

D.B. Burlington,

Director, Center for Devices and Radiological

Health.

[FR Doc. 98–17290 Filed 6–29–98; 8:45 am]

BILLING CODE 4160–01–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[TD 8772]

RIN 1545–AU08

Magnetic Media Filing Requirements

for Information Returns

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final and temporary

regulations.

SUMMARY: This document contains final

and temporary regulations relating to

the requirements for filing information

returns on magnetic media or in other

machine-readable form under section

6011(e) of the Internal Revenue Code

(Code). These regulations affect persons

filing information returns. These

regulations prescribe magnetic media

filing requirements for employers filing

wage and tax statements for employees

in Puerto Rico, U.S. Virgin Islands,

Guam, and American Samoa. In

addition, these regulations provide

taxpayers with the guidance to comply

with the changes made to the Code and

to the administrative practices with

respect to filing on magnetic media or

in other machine-readable form.

DATES: Effective date: These regulations

are effective June 30, 1998.

Applicability date: These regulations

apply to information returns required to

be filed on or after January 1, 1997.

FOR FURTHER INFORMATION CONTACT:

Donna Joy Welch, (202) 622–4910 (not

a toll-free call), if the inquiry relates to

provisions of these regulations. For

further information, see the telephone

numbers listed at the beginning of

SUPPLEMENTARY INFORMATION

SUPPLEMENTARY INFORMATION: If the

inquiry relates to magnetic media filing

and magnetic media specifications for

Form W–2, Form 499R–2/W–2PR, Form

W–2VI, Form W–2GU, and Form W–

2AS, persons residing in the following

locations should contact the

corresponding Social Security

Administration office (not a toll-free

call):

Alabama (404) 562–1314 (Atlanta),

Alaska (206) 615–2125 (Seattle),

American Samoa (415) 744–4559 (San

Francisco),

Arizona (415) 744–4559 (San Francisco),

Arkansas (501) 324–5466 (Little Rock),

California (415) 744–4559 (San

Francisco),

Colorado (303) 844–2364 (Denver),

Connecticut (617) 565–2895 (Boston),

Delaware (215) 597–4632

(Philadelphia),

District of Columbia (215) 597–4632

(Philadelphia),

Florida (404) 562–1314 (Atlanta),

Georgia (404) 562–1314 (Atlanta),

Guam (415) 744–4559 (San Francisco),

Hawaii (415) 744–4559 (San Francisco),

Idaho (206) 615–2125 (Seattle),

Illinois (312) 575–4244 (Chicago),

Indiana (312) 575–4244 (Chicago),

Iowa (816) 936–5649 (Kansas City),

Kansas (816) 936–5649 (Kansas City),

Kentucky (404) 562–1314 (Atlanta),

Louisiana (504) 389–0426 (Baton

Rouge),

Maine (617) 565–2895 (Boston),

Maryland (215) 597–4632

(Philadelphia),

Massachusetts (617) 565–2895 (Boston),

Michigan (312) 575–4244 (Chicago),

Minnesota (312) 575–4244 (Chicago),

Mississippi (404) 562–1314 (Atlanta),

Missouri (816) 936–5649 (Kansas City),

Montana (303) 844–2364 (Denver),

Nebraska (816) 936–5649 (Kansas City),

Nevada (415) 744–4559 (San Francisco),

New Hampshire (617) 565–2895

(Boston),

New Jersey (212) 264–5643 (New York),

New Mexico (505) 262–6048

(Albuquerque),

New York (212) 264–5643 (New York),

North Carolina (404) 562–1314

(Atlanta),

North Dakota (303) 844–2364 (Denver),

Ohio (312) 575–4244 (Chicago),

Oklahoma (405) 951–3007 (Oklahoma

City),

Oregon (206) 615–2125 (Seattle),

Pennsylvania (215) 597–4632

(Philadelphia),

Puerto Rico (787) 766–5574 (San Juan),

Rhode Island (617) 565–2895 (Boston),

South Carolina (404) 562–1314

(Atlanta),

South Dakota (303) 844–2364 (Denver),

Tennessee (404) 562–1314 (Atlanta),

Texas-Central/South (210) 229–6433

(San Antonio),

Texas-Dallas County (214) 767–6777

(Dallas),

Texas-North (817) 978–3123 (Forth

Worth),

Texas-Southeast (713) 718–3015

(Houston),

Texas-West (505) 262–6048

(Albuquerque),

Utah (303) 844–2364 (Denver),

Vermont (617) 565–2895 (Boston),

Virgin Islands (787) 766–5574 (San

Juan),

Virginia (215) 597–4632 (Philadelphia),

Washington (206) 615–2125 (Seattle),

West Virginia (215) 597–4632

(Philadelphia),

Wisconsin (312) 575–4244 (Chicago),

and

Wyoming (303) 844–2364 (Denver).

If the inquiry relates to either the

waiver procedure for all forms described
35518 Federal Register / Vol. 63, No. 125 /Tuesday, June 30, 1998 /Rules and Regulations

in these regulations or the magnetic

media specifications for Forms 1042–S,

1098, 1099 series, 5498, 8027, or W–2G,

persons should contact the Internal

Revenue Service, Martinsburg

Computing Center, P.O. Box 1359,

Martinsburg, West Virginia 25402–1359;

telephone (304) 263–8700 (not a toll-free

call).

Background

Section 6011(e) authorizes the

Secretary to prescribe regulations

providing the standards for determining

which returns must be filed on magnetic

media or in other machine-readable

form. Section 6011(e) was added to the

Internal Revenue Code (Code) by section

319 of the Tax Equity and Fiscal

Responsibility Act of 1982, Pub. L. 97–

248, 96 Stat. 610; and was amended by

section 109 of the Interest and Dividend

Tax Compliance Act of 1983, Pub. L.

98–67, 97 Stat. 383; and section 7713 of

the Revenue Reconciliation Act of 1989

(1989 Act), Pub. L. 101–239, 103 Stat.

2394. As amended by the 1989 Act,

section 6011(e)(2)(A) provides that the

Secretary shall not require any person to

file returns on magnetic media unless

the person is required to file at least 250

returns during the calendar year.

On October 10, 1996, final and

temporary regulations (TD 8683)

amending the existing regulations

relating to the requirements for filing

information returns on magnetic media

or in other machine-readable form

under section 6011(e) were published in

the Federal Register (61 FR 53056). A

notice of proposed rulemaking (REG–

209803–95) cross-referencing the

temporary regulations was published in

the Federal Register for the same day

(61 FR 53161). These regulations were

issued at the request of the Social

Security Administration (the SSA) that

regulations be issued to require

employers required to file 250 or more

Forms 499R–2/W–2PR (Withholding

Statement (Puerto Rico)), Forms W–2VI

(U.S. Virgin Islands Wage and Tax

Statement), Forms W–2GU (Guam Wage

and Tax Statement), and Forms W–2AS

(American Samoa Wage and Tax

Statement) to file these forms with the

SSA on magnetic media. Filing these

forms on magnetic media will reduce

administrative burdens and will

increase accurate processing of

information. These regulations also

reflect the changes made to the Code

and to the administrative practices with

respect to filing on magnetic media or

in other machine-readable form.

One written comment responding to

this notice was received. No public

hearing was requested or held. After

consideration of the comment, the

proposed regulations are adopted as

modified and the corresponding

temporary regulations are removed. The

comment is discussed below.

Summary of Comment

The commentator suggests that the

definition of magnetic media is too

restrictive and that it does not

encompass the use of additional

technology that would facilitate the

underlying reporting requirements. The

commentator suggests that the

definition is not broad enough to

include the use of digital filing,

specifically 2D barcode. Neither the IRS

nor the SSA utilize digital filing

technology at this time. However, the

IRS and the SSA are committed to

utilizing available technology that

would facilitate the purpose of

information reporting.

Therefore, the regulations make clear

that the use of other media may be

permitted in the future as provided in

applicable regulations, revenue

procedures, or publications.

Relationship to Treasury Decision 8734

Treasury Decision 8734 was

published in the Federal Register on

October 14, 1997 (62 FR 53387) and

removed §§ 1.6045–1T and 1.6045–2T

effective January 1, 1999. This

document removes §§ 1.6045–1T and

1.6045–2T effective June 30, 1998.

Because this document removes these

sections at an earlier date, a document

will be published later to amend TD

8734 to take this into account.

Special Analyses

It is hereby certified that the

regulations in this document will not

have a significant economic impact on

a substantial number of small entities.

This certification is based on a

determination that these regulations

impose no additional reporting or

recordkeeping requirement and

prescribe only the method of filing

information returns that are already

required to be filed. Further, these

regulations are consistent with the

requirements imposed by statute.

Section 6011(e)(2)(A) provides that, in

prescribing regulations providing

standards for determining which returns

must be filed on magnetic media or in

other machine-readable form, the

Secretary shall not require any person to

file returns on magnetic media unless

the person is required to file at least 250

returns during the calendar year.

Consistent with the statutory provision,

these regulations do not require

information returns to be filed on

magnetic media unless 250 or more

returns are required to be filed. Further,

the economic impact caused by filing on

magnetic media should be minimal. If a

taxpayer’s operations are computerized,

reporting in accordance with the

regulations should be less costly than

filing on paper. If the taxpayer’s

operations are not computerized, the

incremental cost of magnetic media

reporting should be minimal in most

cases because of the availability of

computer service bureaus. In addition,

the regulations provide that the IRS may

waive the magnetic media filing

requirements upon a showing of

hardship. It is anticipated that the

waiver authority will be exercised so as

not to unduly burden taxpayers lacking

both the necessary data processing

facilities and access at a reasonable cost

to computer service bureaus.

Accordingly, a Regulatory Flexibility

Analysis under the Regulatory

Flexibility Act (5 U.S.C. chapter 6) is

not required.

It has been determined that this

Treasury decision is not a significant

regulatory action as defined in EO

12866. Therefore, a regulatory

assessment is not required.

Pursuant to section 7805(f) of the

Internal Revenue Code, the notice of

proposed rulemaking preceding these

regulations 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 Donna Joy

Welch, Office of Assistant Chief Counsel

(Income Tax and Accounting). However,

other personnel from the IRS and the

Treasury Department participated in the

development of the regulations.

List of Subjects

26 CFR Part 1

Income taxes, Reporting and

recordkeeping requirements.

26 CFR Part 301

Employment taxes, Estate taxes,

Excise taxes, Gift taxes, income taxes,

Penalties, Reporting and recordkeeping

requirements.

Adoption of Amendments to the

Regulations

Accordingly, 26 CFR parts 1 and 301

are amended as follows:

PART 1—INCOME TAXES

Paragraph 1. The authority citation

for part 1 continues to read in part as

follows:

Authority: 26 U.S.C. 7805 * * *
Federal Register / Vol. 63, No. 125 /Tuesday, June 30, 1998 /Rules and Regulations 35519

§§ 1.6045–1T and 1.6045–2T [Removed]

Par. 2. Sections 1.6045–1T and

1.6045–2T, currently in effect, are

removed.

Par. 3. Section 1.6045–1, currently in

effect, is amended by:

1. Revising paragraph (l).

2. Removing the language ‘‘§ 1.6045–

1T(l)’’ and adding ‘‘paragraph (l) of this

section’’ in its place in paragraph (q).

The revision reads as follows:

§ 1.6045–1 Returns of information of

brokers and barter exchanges.

* * * * *

(l) Use of magnetic media. For

information returns filed after December

31, 1996, see § 301.6011–2 of this

chapter for rules relating to filing

information returns on magnetic media

and for rules relating to waivers granted

for undue hardship. A broker or barter

exchange that fails to file a Form 1099

on magnetic media, when required, may

be subject to a penalty under section

6721 for each such failure. See

paragraph (j) of this section.

* * * * *

Par. 4. Section 1.6045–2, currently in

effect, is amended by:

1. Revising paragraph (g)(2).

2. Removing the language ‘‘§ 1.6045–

2T(g)(2)’’ and adding ‘‘paragraph (g)(2)

of this section’’ in its place in paragraph

(i).

The revision reads as follows:

§ 1.6045–2 Furnishing statement required

with respect to certain substitute payments.

* * * * *

(g) * * *

(2) Use of magnetic media. For

information returns filed after December

31, 1996, see § 301.6011–2 of this

chapter for rules relating to filing

information returns on magnetic media

and for rules relating to waivers granted

for undue hardship. A broker or barter

exchange that fails to file a Form 1099

on magnetic media, when required, may

be subject to a penalty under section

6721 for each such failure. See

paragraph (g)(4) of this section.

* * * * *

PART 301—PROCEDURE AND

ADMINISTRATION

Par. 5. The authority citation for part

301 continues to read in part as follows:

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

Par. 6. Section 301.6011–2 is

amended by:

1. Revising paragraphs (a)(1), (b)(1),

(b)(2), (c)(1) heading, (c)(1)(i), (c)(1)(iii),

(c)(2), (d), (f), (g) heading, and (g)(2).

2. Adding paragraph (c)(1)(iv).

3. Removing paragraphs (c)(3) and

(c)(4) and the last sentence of paragraph

(e).

The revisions and addition read as

follows:

§ 301.6011–2 Required use of magnetic

media.

(a) * * *

(1) Magnetic media. The term

magnetic media means any media

permitted under applicable regulations,

revenue procedures or publications, or,

in the case of returns filed with the

Social Security Administration, Social

Security Administration publications.

These generally include magnetic tape,

tape cartridge, and diskette, as well as

other media (such as electronic filing)

specifically permitted under the

applicable regulations, procedures, or

publications.

* * * * *

(b) Returns required on magnetic

media. (1) If the use of Form 1042–S,

1098, 1099 series, 5498, 8027, W–2G ,

or other form treated as a form specified

in this paragraph (b)(1) is required by

the applicable regulations or revenue

procedures for the purpose of making an

information return, the information

required by the form must be submitted

on magnetic media, except as otherwise

provided in paragraph (c) of this

section. Returns on magnetic media

must be made in accordance with

applicable revenue procedures or

publications (see § 601.601(d)(2)(ii)(b) of

this chapter). Pursuant to these

procedures, the consent of the

Commissioner of Internal Revenue (or

other authorized officer or employee of

the Internal Revenue Service) to a

magnetic medium must be obtained by

submitting Form 4419 (Application for

Filing Information Returns

Magnetically/Electronically) prior to

submitting a return described in this

paragraph (b)(1) on the magnetic

medium.

(2) If the use of Form W–2 (Wage and

Tax Statement), Form 499R–2/W–2PR

(Withholding Statement (Puerto Rico)),

Form W–2VI (U.S. Virgin Islands Wage

and Tax Statement), Form W–2GU

(Guam Wage and Tax Statement), Form

W–2AS (American Samoa Wage and

Tax Statement), or other form treated as

a form specified in this paragraph (b)(2)

is required for the purpose of making an

information return, the information

required by the form must be submitted

on magnetic media, except as otherwise

provided in paragraph (c) of this

section. Returns described in this

paragraph (b)(2) must be made in

accordance with applicable Social

Security Administration procedures or

publications (which may be obtained

from the local office of the Social

Security Administration).

* * * * *

(c) Exceptions—(1) Low-volume filers/

250-threshold—(i) In general. No person

is required to file information returns on

magnetic media unless the person is

required to file 250 or more returns

during the calendar year. Persons filing

fewer than 250 returns during the

calendar year may make the returns on

the prescribed paper form, or,

alternatively, such persons may make

returns on magnetic media in

accordance with paragraph (b) of this

section.

* * * * *

(iii) No aggregation. Each type of

information return described in

paragraphs (b)(1) and (2) of this section

is considered a separate return for

purposes of this paragraph (c)(1).

Therefore, the 250-threshold applies

separately to each type of form required

to be filed.

(iv) Examples. The provisions of

paragraph (c)(1)(iii) of this section are

illustrated by the following examples:

Example 1. For the calendar year ending

December 31, 1998, Company X is required

to file 200 returns on Form 1099–INT and

350 returns on Form 1099–MISC. Company

X is not required to file Forms 1099–INT on

magnetic media but is required to file Forms

1099–MISC on magnetic media.

Example 2. During the calendar year

ending December 31, 1998, Company Y has

275 employees in Puerto Rico and 50

employees in American Samoa. Company Y

is required to file Forms 499R–2/W–2PR on

magnetic media but is not required to file

Forms W–2AS on magnetic media.

Example 3. For the calendar year ending

December 31, 1998, Company Z files 300

original returns on Form 1099–DIV and later

files 70 corrected returns on Form 1099–DIV.

Company Z is required to file the original

returns on magnetic media. However,

Company Z is not required to file the

corrected returns on magnetic media because

the corrected returns fall under the 250-

threshold. See § 301.6721–1(a)(2)(ii).

(2) Waiver. (i) The Commissioner may

waive the requirements of this section if

hardship is shown in a request for

waiver filed in accordance with this

paragraph (c)(2)(i). The principal factor

in determining hardship will be the

amount, if any, by which the cost of

filing the information returns in

accordance with this section exceeds

the cost of filing the returns on other

media. Notwithstanding the foregoing, if

an employer is required to make a final

return on Form 941, or a variation

thereof, and expedited filing of Forms

W–2, Forms 499R–2/W–2PR, Forms W–

2VI, Forms W–2GU, or Form W–2AS is

required, the unavailability of the

specifications for magnetic media filing

will be treated as creating a hardship

(see § 31.6071(a)–1(a)(3)(ii) of this

chapter). A request for waiver must be
35520 Federal Register / Vol. 63, No. 125 /Tuesday, June 30, 1998 /Rules and Regulations

made in accordance with applicable

revenue procedures or publications (see

§ 601.601(d)(2)(ii)(b) of this chapter).

Pursuant to these procedures, a request

for waiver should be filed at least 45

days before the due date of the

information return in order for the

Service to have adequate time to

respond to the request for waiver. The

waiver will specify the type of

information return and the period to

which it applies and will be subject to

such terms and conditions regarding the

method of reporting as may be

prescribed by the Commissioner.

(ii) The Commissioner may prescribe

rules that supplement the provisions of

paragraph (c)(2)(i) of this section.

(d) Paper form returns. Returns

submitted on paper forms (whether or

not machine-readable) permitted under

paragraph (c) of this section shall be in

accordance with applicable Internal

Revenue Service or Social Security

Administration procedures.

* * * * *

(f) Failure to file. If a person fails to

file an information return on magnetic

media when required to do so by this

section, the person is deemed to have

failed to file the return. In addition, if

a person making returns on a paper form

under paragraph (c) of this section fails

to file a return on machine-readable

paper form when required to do so by

this section, the person is deemed to

have failed to file the return. See

sections 6652, 6693, and 6721 for

penalties for failure to file certain

returns. See also section 6724 and the

regulations under section 6721 for the

specific rules and limitations regarding

the penalty imposed under section 6721

for failure to file on magnetic media.

(g) Effective dates. * * *

(2) Paragraphs (a)(1), (b)(1), (b)(2),

(c)(1)(i), (c)(1)(iii), (c)(1)(iv), (c)(2), (d),

(e), and (f) of this section are effective

for information returns required to be

filed after December 31, 1996. For

information returns required to be filed

after December 31, 1989, and before

January 1, 1997, see section 6011(e).

§ 301.6011–2T [Removed].

Par. 7. Section 301.6011–2T is

removed.

Michael P. Dolan,

Deputy Commissioner of Internal Revenue.

Approved: May 22, 1998.

Donald C. Lubick,

Assistant Secretary of the Treasury.

[FR Doc. 98–16411 Filed 6–29–98; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and

Firearms

27 CFR Part 178

(T.D. ATF–401; Ref: Notice No. 862)

RIN: 1512–AB64

Implementation of Public Law 104208,

Omnibus Consolidated Appropriations

Act of 1997 (96R–034P)

AGENCY: Bureau of Alcohol, Tobacco

and Firearms (ATF), Department of the

Treasury.

ACTION: Temporary Rule (Treasury

decision).

SUMMARY: This temporary rule

implements the provisions of Public

Law 104–208, the Omnibus

Consolidated Appropriations Act of

1997, which amended the Gun Control

Act of 1968. Specifically, the new law

makes it unlawful for individuals who

have been convicted of a ‘‘misdemeanor

crime of domestic violence’’ to ship,

transport, receive or possess firearms

and ammunition, and prohibits sales or

other dispositions of firearms and

ammunition to such individuals.

Further, the law requires individuals

acquiring handguns from Federal

firearms licensees under the Brady law

to certify that they have not been

convicted of such a crime. Additionally,

it allows all Federal firearms licensees

to engage in the business of dealing in

curio or relic firearms with another

licensee away from their licensed

premises. This temporary rule will

remain in effect until superseded by

final regulations.

In the Proposed Rules section of this

Federal Register, ATF is also issuing a

notice of proposed rulemaking inviting

comments on the temporary rule for a

90-day period following the publication

date of this temporary rule.

EFFECTIVE DATE: The temporary

regulations are effective June 30, 1998.

ADDRESS: Send written comments to:

Chief, Regulations Division, Bureau of

Alcohol, Tobacco and Firearms, P.O.

Box 50221, Washington, DC 20091–

0221.

FOR FURTHER INFORMATION CONTACT:

Barry Fields, Regulations Division,

Bureau of Alcohol, Tobacco and

Firearms, 650 Massachusetts Ave., NW,

Washington, DC 20226; (202–927–8210).

SUPPLEMENTARY INFORMATION:

Background

On September 30, 1996, The Omnibus

Consolidated Appropriations Act of

1997 (hereinafter, ‘‘the Act’’), Pub. L.

104–208 (110 Stat. 3009), was enacted.

The Act amended the Gun Control Act

of 1968 (GCA), 18 U.S.C. Chapter 44.

The amendments became effective upon

the date of enactment. The new

statutory provisions and the regulation

changes necessitated by the Act are as

follows:

(1) Misdemeanor crime of domestic

violence. The Act amended 18 U.S.C.

922(g) to make it unlawful for any

person convicted of a ‘‘misdemeanor

crime of domestic violence’’ to ship,

transport, possess, or receive in or

affecting commerce firearms or

ammunition. It also amended 18 U.S.C.

922(d) to make it unlawful for any

person to sell or otherwise dispose of a

firearm or ammunition to any person

knowing or having reasonable cause to

believe that the recipient has been

convicted of such a misdemeanor.

As defined in the GCA, a

‘‘misdemeanor crime of domestic

violence’’ means an offense that: (1) Is

a misdemeanor under Federal or State

law; (2) has, as an element, the use or

attempted use of physical force, or the

threatened use of a deadly weapon; and

(3) was committed by a current or

former spouse, parent, or guardian of

the victim, by a person with whom the

victim shares a child in common, by a

person who is cohabiting with or has

cohabited with the victim as a spouse,

parent, or guardian, or by a person

similarly situated to a spouse, parent, or

guardian of the victim.

This definition includes any offense

that is classified as a misdemeanor

under Federal or State law. (An example

of a Federal misdemeanor is a

conviction in an Indian Court

established pursuant to 25 CFR part 11.

Misdemeanor convictions in other

Indian courts are not Federal

misdemeanors because these courts are

not considered Federal or State courts.)

In addition, in States that do not classify

offenses as misdemeanors, the

definition includes any State or local

offense punishable by imprisonment for

a term of one year or less.

Accordingly, if State A has an offense

classified as a State ‘‘domestic violence

misdemeanor’’ that is punishable by up

to five years imprisonment, it would be

a misdemeanor crime of domestic

violence as defined in the GCA.

If State B does not characterize

offenses as misdemeanors, but has a

domestic violence offense that is

punishable by no more than one year

imprisonment, this offense would be a

misdemeanor crime of domestic

violence as defined in the GCA.

Therefore, a person convicted of such an

offense would be subject to firearms

disabilities under 18 U.S.C. 922(g)(9).