Federal Register / Vol. 60, No. 90 / Wednesday, May 10, 1995 / Proposed Rules 24811

Management Branch (address above)

and may be seen by interested persons

between 9 a.m. and 6 p.m., Monday

through Friday.

1. Quast, J. F., C. G. Humiston, C. E. Wade,

et al. Results of a Toxicology Study in Cats

Fed Diets Containing Propylene Glycol for up

to Three Months, FDA Master File Report No.

12, 1979.

2. Bauer, M. C., D. J. Weiss, V. Perman,

‘‘Hematologic Alterations in Adult Cats Fed

6 or 12% Propylene Glycol,’’ American

Journal of Veterinary Research, 53:69–72,

1991.

3. Bauer, M. C., D. J. Weiss, V. Perman,

‘‘Hematological Alterations in Kittens

Induced by 6 and 12% Dietary Propylene

Glycol,’’ Veterinary and Human Toxicology,

34:127–130, 1992.

4. Christopher, M. M., ‘‘Relation of

Endogenous Heinz Bodies to Disease and

Anemia in Cats: 120 Cases (1978–1987),’’

Journal of the American Veterinary Medical

Association, 194:1089–1095, 1989.

5. Christopher, M. M., V. Perman, J. W.

Eaton, ‘‘Contribution of Propylene GlycolInduced Heinz Body Formation to Anemia in

Cats,’’ Journal of the American Veterinary

Medical Association, 194:1045–1055, 1989.

6. Hickman, M. A., Q. R. Rogers, J. G.

Morris, ‘‘Effect of Diet on Heinz Body

Formation in Kittens,’’ American Journal of

Veterinary Research, 50:475–478, 1990.

7. Weiss, D. J., C. B. McClay, M. M.

Christopher, M. Murphy, V. Perman, ‘‘Effects

of Propylene Glycol-Containing Diets on

Acetaminophen-Induced

Methemoglobinemia in Cats,’’ Journal of the

American Veterinary Medical Association,

196:1816–1819, 1990.

VIII. Comments

Interested persons may, on or before

July 24, 1995, submit to the Dockets

Management Branch (address above)

written comments regarding this

proposal. Two copies of any comments

are to be submitted, except that

individuals may submit one copy.

Comments are to be identified with the

docket number found in brackets in the

heading of this document. Received

comments may be seen in the office

above between 9 a.m. and 4 p.m.,

Monday through Friday.

List of Subjects

21 CFR Part 500

Animal drugs, Animal feeds, Cancer,

Labeling, Polychlorinated biphenyl’s

(PCB’s).

21 CFR Parts 582 and 589

Animal feeds, Animal foods, Food

additives.

Therefore, under the Federal Food,

Drug, and Cosmetic Act and under

authority delegated to the Commissioner

of Food and Drugs, it is proposed that

21 CFR parts 500, 582, and 589 be

amended as follows:

PART 500—GENERAL

1. The authority citation for 21 CFR

part 500 continues to read as follows:

Authority: Secs. 201, 301, 402, 403, 409,

501, 502, 503, 512, 701 of the Federal Food,

Drug, and Cosmetic Act (21 U.S.C. 321, 331,

342, 343, 348, 351, 352, 353, 360b, 371).

2. New § 500.50 is added to subpart B

to read as follows:

§ 500.50 Propylene glycol in or on cat

food.

The Food and Drug Administration

has determined that propylene glycol in

or on cat food is not generally

recognized as safe and is a food additive

subject to section 409 of the Federal

Food, Drug, and Cosmetic Act (the act).

The Food and Drug Administration also

has determined that this use of

propylene glycol is not prior sanctioned.

PART 582—SUBSTANCES

GENERALLY RECOGNIZED AS SAFE

3. The authority citation for 21 CFR

part 582 continues to read as follows:

Authority: Secs. 201, 402, 409, 701 of the

Federal Food, Drug, and Cosmetic Act (21

U.S.C. 321, 342, 348, 371).

4. Section 582.1666 is amended by

revising paragraph (b) to read as follows:

§ 582.1666 Propylene glycol.

* * * * *

(b) Conditions of use. This substance

is generally recognized as safe (except in

cat food) when used in accordance with

good manufacturing or feeding practice.

PART 589—SUBSTANCES

PROHIBITED FROM USE IN ANIMAL

FOOD OR FEED

5. The authority citation for 21 CFR

part 589 continues to read as follows:

Authority: Secs. 201, 402, 409, 701, of the

Federal Food, Drug, and Cosmetic Act (21

U.S.C. 321, 342, 348, 371).

6. New § 589.1001 is added to subpart

B to read as follows:

§ 589.1001 Propylene glycol in or on cat

food.

The Food and Drug Administration

has determined that propylene glycol in

or on cat food has not been shown by

adequate scientific data to be safe for

use. Use of propylene glycol in or on cat

food causes the feed to be adulterated

and in violation of the Federal Food,

Drug, and Cosmetic Act (the act), in the

absence of a regulation providing for its

safe use as a food additive under section

409 of the act, unless it is subject to an

effective notice of claimed

investigational exemption for a food

additive under § 570.17 of this chapter,

or unless the substance is intended for

use as a new animal drug and is subject

to an approved application under

section 512 of the act or an effective

notice of claimed investigational

exemption for a new animal drug under

part 511 of this chapter.

Dated: May 2, 1995.

William B. Schultz,

Deputy Commissioner for Policy.

[FR Doc. 95–11526 Filed 5–9–95; 8:45 am]

BILLING CODE 4160–01–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[IA–007–95]

RIN 1545–AT21

Authority of the Secretary of

Agriculture to Share Employer

Identification Numbers Collected From

Retail Food Stores and Wholesale

Food Concerns

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking.

SUMMARY: This document contains

proposed regulations relating to the

authority of the Secretary of Agriculture

to share employer identification

numbers collected from retail food

stores and wholesale food concerns with

other agencies or instrumentalities of

the United States. These proposed

regulations reflect changes to the law

made by section 316(b) of the Social

Security Independence and Program

Improvements Act of 1994 and affect

retail food stores and wholesale food

concerns.

DATES: Written comments and requests

for a public hearing must be received by

June 9, 1995.

ADDRESSES: Send submissions to:

CC:DOM:CORP:T:R (IA–007–95), room

5228, Internal Revenue Service, POB

7604, Ben Franklin Station, Washington,

DC 20044. In the alternative,

submissions may be hand delivered

between the hours of 8 a.m. and 5 p.m.

to: CC:DOM:CORP:T:R (IA–007–95),

Courier’s Desk, Internal Revenue

Service, 1111 Constitution Avenue NW,

Washington, DC.

FOR FURTHER INFORMATION CONTACT:

Robert J. Basso (202) 622–6232 (not a

toll-free number).

SUPPLEMENTARY INFORMATION:

Background

This document contains proposed

amendments to the Procedure and
24812 Federal Register / Vol. 60, No. 90 / Wednesday, May 10, 1995 / Proposed Rules

Administration Regulations (26 CFR

part 301) under section 6109(f) of the

Internal Revenue Code of 1986, relating

to access to employer identification

numbers by the Secretary of Agriculture

for purposes of the Food Stamp Act of

1977. Section 6109(f) was amended by

section 316(b) of the Social Security

Independence and Program

Improvements Act of 1994 (Act), Public

Law 103–296. These proposed

regulations provide guidance on the

changes made by the Act.

Explanation of Provisions

Section 301.6109–2 currently permits

the Secretary of Agriculture to require

each applicant retail food store or

wholesale food concern to furnish its

employer identification number in

connection with the administration of

section 9 of the Food Stamp Act of 1977,

Public Law 95–113, relating to the

determination of the qualifications of

applicant retail food stores and

wholesale food concerns under the Food

Stamp Act. These proposed regulations

supplement the current regulation by

permitting the Secretary of Agriculture

to share the information with any other

agency or instrumentality of the United

States that otherwise has access to

employer identification numbers. The

Secretary of Agriculture may share the

information to the extent that the

Secretary of Agriculture determines

such sharing would assist in verifying

and matching the information against

information maintained by the other

agency or instrumentality. The other

agency or instrumentality may use the

information shared by the Secretary of

Agriculture only for the purpose of

effective administration and

enforcement of the Food Stamp Act of

1977 or for the purpose of investigation

of violations of other Federal laws or

enforcement of such laws.

Section 301.6109–2 currently restricts

the type of individuals who have access

to the employer identification numbers

maintained by the Secretary of

Agriculture, contains rules on the

confidentiality and disclosure of

employer identification numbers, and

provides sanctions for unauthorized,

willful disclosure of these numbers. The

proposed regulations set forth similar

rules for employer identification

numbers that are shared with Federal

agencies or instrumentalities other than

the Department of Agriculture.

Special Analyses

It has been determined that this notice

of proposed rulemaking is not a

significant regulatory action as defined

in EO 12866. Therefore, a regulatory

assessment is not required. It has also

been determined that section 553(b) of

the Administrative Procedure Act (5

U.S.C. chapter 5) and the Regulatory

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

not apply to these regulations, and,

therefore, a Regulatory Flexibility

Analysis is not required. Pursuant to

section 7805(f) of the Internal Revenue

Code, this notice of proposed

rulemaking will be submitted to the

Chief Counsel for Advocacy of the Small

Business Administration for comment

on its impact on small business.

Comments and Requests for a Public

Hearing

Before these proposed regulations are

adopted as final regulations,

consideration will be given to any

written comments (a signed original and

eight (8) copies) that are submitted

timely to the IRS. All comments will be

available for public inspection and

copying. A public hearing may be

scheduled if requested in writing by a

person that timely submits written

comments. If a public hearing is

scheduled, notice of the date, time, and

place for the hearing will be published

in the Federal Register.

Drafting Information: The principal author

of these regulations is Robert J. Basso, Office

of the Assistant Chief Counsel (Income Tax

and Accounting). However, other personnel

from the IRS and Treasury Department

participated in their development.

List of Subjects in 26 CFR Part 301

Employment taxes, Estate taxes,

Excise taxes, Gift taxes, Income taxes,

Penalties, Reporting and recordkeeping

requirements.

Proposed Amendments to the

Regulations

Accordingly, 26 CFR part 301 is

proposed to be amended as follows:

PART 301—PROCEDURE AND

ADMINISTRATION

Paragraph 1. The authority citation

for part 301 continues to read in part as

follows:

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

Par. 2. Section 301.6109–2 is

amended by revising paragraphs (c)

through (g) and adding paragraph (h).

The addition and revisions read as

follows:

§ 301.6109–2 Authority of the Secretary of

Agriculture to collect employer

identification numbers for purposes of the

Food Stamp Act of 1977.

* * * * *

(c) Sharing of information—(1)

Sharing permitted with certain United

States agencies and instrumentalities.

The Secretary of Agriculture may share

the information contained in the list

described in paragraph (b) of this

section with any other agency or

instrumentality of the United States that

otherwise has access to employer

identification numbers, but only to the

extent the Secretary of Agriculture

determines sharing such information

will assist in verifying and matching

that information against information

maintained by the other agency or

instrumentality.

(2) Restrictions on the use of shared

information. The information shared by

the Secretary of Agriculture pursuant to

this section may be used by any other

agency or instrumentality of the United

States only for the purpose of effective

administration and enforcement of the

Food Stamp Act of 1977 or for the

purpose of investigation of violations of

other Federal laws or enforcement of

those laws.

(d) Safeguards—(1) Restrictions on

access to employer identification

numbers by individuals—(i) Numbers

maintained by the Secretary of

Agriculture. The individuals who are

permitted access to employer

identification numbers obtained

pursuant to paragraph (a) of this section

and maintained by the Secretary of

Agriculture are officers and employees

of the United States whose duties or

responsibilities require access to such

employer identification numbers for the

purpose of effective administration or

enforcement of the Food Stamp Act of

1977 or for the purpose of sharing the

information in accordance with

paragraph (c) of this section.

(ii) Numbers maintained by any other

agency or instrumentality. The

individuals who are permitted access to

employer identification numbers

obtained pursuant to paragraph (c) of

this section and maintained by any

agency or instrumentality of the United

States other than the Department of

Agriculture are officers and employees

of the United States whose duties or

responsibilities require access to such

employer identification numbers for the

purpose of effective administration and

enforcement of the Food Stamp Act of

1977 or for the purpose of investigation

of violations of other Federal laws or

enforcement of those laws.

(2) Other safeguards. The Secretary of

Agriculture, and the head of any other

agency or instrumentality referred to in

paragraph (c) of this section, must

provide for any additional safeguards

that the Secretary of the Treasury

determines to be necessary or

appropriate to protect the

confidentiality of the employer

identification numbers. The Secretary of

Agriculture, and the head of any other
Federal Register / Vol. 60, No. 90 / Wednesday, May 10, 1995 / Proposed Rules 24813

agency or instrumentality referred to in

paragraph (c) of this section, may also

provide for any additional safeguards to

protect the confidentiality of employer

identification numbers, provided these

safeguards are consistent with

safeguards determined by the Secretary

of the Treasury to be necessary or

appropriate.

(e) Confidentiality and disclosure of

employer identification numbers.

Employer identification numbers

obtained pursuant to paragraph (a) or

paragraph (c) of this section are

confidential. No officer or employee of

the United States who has or had access

to any such employer identification

number may disclose that number in

any manner to an individual not

described in paragraph (d) of this

section. For purposes of this paragraph

(e), officer or employee includes a

former officer or employee.

(f) Sanctions—(1) Unauthorized,

willful disclosure of employer

identification numbers. Sections 7213(a)

(1), (2), and (3) apply with respect to the

unauthorized, willful disclosure to any

person of employer identification

numbers that are maintained pursuant

to this section by the Secretary of

Agriculture, or any other agency or

instrumentality with which information

is shared pursuant to paragraph (c) of

this section, in the same manner and to

the same extent as sections 7213(a) (1),

(2), and (3) apply with respect to

unauthorized disclosures of returns and

return information described in those

sections.

(2) Willful solicitation of employer

identification numbers. Section

7213(a)(4) applies with respect to the

willful offer of any item of material

value in exchange for any employer

identification number maintained

pursuant to this section by the Secretary

of Agriculture, or any other agency or

instrumentality with which information

is shared pursuant to paragraph (c) of

this section, in the same manner and to

the same extent as section 7213(a)(4)

applies with respect to offers (in

exchange for any return or return

information) described in that section.

(g) Delegation. All references in this

section to the Secretary of Agriculture

are references to the Secretary of

Agriculture or his or her delegate.

(h) Effective date. Except as provided

in the following sentence, this section is

effective on February 1, 1992. Any

provisions relating to the sharing of

information by the Secretary of

Agriculture with any other agency or

instrumentality of the United States are

effective on August 15, 1994.

Margaret Milner Richardson,

Commissioner of Internal Revenue.

[FR Doc. 95–11404 Filed 5–9–95; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[Notice 95–14]

Simplification of Entity Classification

Rules; Hearing

AGENCY: Internal Revenue Service,

Treasury.

ACTION: Notice of public hearing on

regulations.

SUMMARY: This document provides

notice of a public hearing on

simplifying the classification

regulations (26 CFR part 301) to allow

taxpayers to treat domestic

unincorporated business organizations

as partnerships or as associations on an

elective basis.

DATES: The public hearing will be held

on Thursday, July 20, 1995, beginning at

10:00 a.m. Requests to speak and

outlines of oral comments must be

received by Thursday, July 6, 1995.

ADDRESSES: The public hearing will be

held in the Internal Revenue Service

Auditorium, Seventh Floor, 7400

Corridor, Internal Revenue Building,

1111 Constitution Avenue, NW,

Washington, DC. Requests to speak and

outlines of oral comments should be

submitted to the Internal Revenue

Service, P.O. Box 7604, Ben Franklin

Station, Attn: CC:DOM:CORP:T:R

[Notice 95–14], room 5228, Washington,

DC 20044.

FOR FURTHER INFORMATION CONTACT:

Mike Slaughter of the Regulations Unit,

Assistant Chief Counsel (Corporate),

(202) 622–7190, (not a toll-free number).

SUPPLEMENTARY INFORMATION: The

subject of the public hearing pertain to

section 7701(a)(2) of the Internal

Revenue Code which defines a

partnership to include a syndicate,

group, pool, joint venture, or other

unincorporated organization, through or

by means of which any business,

financial operation, or venture is carried

on, and which is not a trust or estate or

a corporation. This notice appeared in

the Internal Revenue Bulletin for

Monday, April 3, 1995, I.R.S. Notice 95–

14, 1995–14 I.R.B. 7. This document is

made available by the Superintendent of

Documents, U.S. Government Printing

Office, Washington, DC 20402.

The rules of § 601.601 (a)(3) of the

‘‘Statement of Procedural Rules’’ (26

CFR part 601) shall apply with respect

to the public hearing. Persons who have

submitted written comments within the

time prescribed in the notice and who

also desire to present oral comments at

the hearing on the regulations should

submit not later than Thursday, July 6,

1995, an outline of the oral comments/

testimony to be presented at the hearing

and the time they wish to devote to each

subject.

Each speaker (or group of speakers

representing a single entity) will be

limited to 10 minutes for an oral

presentation exclusive of the time

consumed by the questions from the

panel for the government and answers

to these questions.

Because of controlled access

restrictions, attendees cannot be

admitted beyond the lobby of the

Internal Revenue Building until 9:45

a.m.

An agenda showing the scheduling of

the speakers will be made after outlines

are received from the persons testifying.

Copies of the agenda will be available

free of charge at the hearing.

Cynthia E. Grigsby,

Chief, Regulations Unit, Assistant Chief

Counsel (Corporate).

[FR Doc. 95–11414 Filed 5–9–95; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[KY–84–6856; FRL–5205–2]

Control Strategy: Ozone (O3);

Kentucky

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Proposed rule.

SUMMARY: EPA is proposing to approve

an exemption from the oxides of

nitrogen (NOX) reasonably available

control technology (RACT) and the

general conformity requirements of the

Clean Air Act as amended in 1990

(CAA) for the Kentucky portion of the

Cincinnati moderate ozone (O3)

nonattainment area. The request for a

NOX RACT exemption was submitted

on November 11, 1994, by the

Commonwealth of Kentucky through

the Natural Resources and

Environmental Protection Cabinet

(Cabinet). The NOX RACT exemption

request is based upon the most recent