52952 Federal Register / Vol. 70, No. 171 / Tuesday, September 6, 2005 / Proposed Rules 

§ 404.1330 of this chapter) as received 

in the month in which they are earned. 

* * * * * 

3. Section 416.1112 is amended by 

revising paragraph (c)(2) to read as 

follows: 

§ 416.1112 Earned income we do not 

count. 

* * * * * 

(c) * * * 

(2) The first $30 of earned income 

received in a calendar quarter if you 

receive it infrequently or irregularly. We 

consider income to be received 

infrequently if you receive it only once 

during a calendar quarter from a single 

source and you did not receive it in the 

month immediately preceding that 

month or in the month immediately 

subsequent to that month. We consider 

income to be received irregularly if you 

cannot reasonably expect to receive it. 

* * * * * 

4. Section 416.1123 is amended by 

revising paragraph (a) and adding a new 

paragraph (f) to read as follows: 

§ 416.1123 How we count unearned 

income. 

(a) When we count unearned income. 

We count unearned income at the 

earliest of the following points: when 

you receive it or when it is credited to 

your account or set aside for your use. 

We determine your unearned income for 

each month. We describe exceptions to 

the rule on how we count unearned 

income in paragraphs (d), (e) and (f) of 

this section. 

* * * * * 

(f) Uniformed service compensation. 

We count compensation from a 

uniformed service (as defined in 

§ 404.1330 of this chapter) as received 

in the month in which it is earned. 

5. Section 416.1124 is amended by 

revising the first sentence in paragraph 

(c)(3), by revising paragraph (c)(6), by 

removing the word ‘‘and’’ at the end of 

paragraph (c)(20), by removing the 

period at the end of paragraph (c)(21) 

and adding a semicolon in its place 

followed by the word ‘‘and’’, and by 

adding paragraph (c)(22) to read as 

follows: 

§ 416.1124 Unearned income we do not 

count. 

* * * * * 

(c) * * * 

(3) Any portion of a grant, 

scholarship, fellowship, or gift used or 

set aside for paying tuition, fees, or 

other necessary educational expenses. 

* * * 

* * * * * 

(6) The first $60 of unearned income 

received in a calendar quarter if you 

receive it infrequently or irregularly. We 

consider income to be received 

infrequently if you receive it only once 

during a calendar quarter from a single 

source and you did not receive it in the 

month immediately preceding that 

month or in the month immediately 

subsequent to that month. We consider 

income to be received irregularly if you 

cannot reasonably expect to receive it. 

* * * * * 

(22) Interest and dividend income 

from a countable resource or from a 

resource excluded under a Federal 

statute other than section 1613(a) of the 

Social Security Act. 

6. Section 416.1161 is amended by 

revising paragraph (a)(4), by removing 

the word ‘‘and’’ at the end of paragraph 

(a)(24), by removing the period at the 

end of paragraph (a)(25) and adding a 

semicolon in its place followed by the 

word ‘‘and’’, and by adding a new 

paragraph (a)(26) to read as follows: 

§ 416.1161 Income of an ineligible spouse, 

ineligible parent, and essential person for 

deeming purposes. 

* * * * * 

(a) * * * 

(4) Any portion of a grant, 

scholarship, fellowship, or gift used or 

set aside to pay tuition, fees or other 

necessary educational expenses; 

* * * * * 

(26) Interest and dividend income 

from a countable resource or from a 

resource excluded under a Federal 

statute other than section 1613(a) of the 

Social Security Act. 

* * * * * 

Subpart L—[Amended] 

7. The authority citation for subpart L 

of part 416 continues to read as follows: 

Authority: Secs. 702(a)(5), 1602, 1611, 

1612, 1613, 1614(f), 1621, and 1631 of the 

Social Security Act (42 U.S.C. 902(a)(5), 

1381a, 1382, 1382a, 1382b, 1382c(f), 1382j, 

and 1383); sec. 211, Pub. L. 93–66, 87 Stat. 

154 (42 U.S.C. 1382 note). 

8. Section 416.1210 is amended by 

removing the word ‘‘and’’ at the end of 

paragraph (s), by removing the period at 

the end of paragraph (t) and adding a 

semicolon in its place followed by the 

word ‘‘and’’, and by adding a new 

paragraph (u) to read as follows: 

§ 416.1210 Exclusions from resources; 

general. 

* * * * * 

(u) Any portion of a grant, 

scholarship, fellowship, or gift used or 

set aside for paying tuition, fees, or 

other necessary educational expenses as 

provided in § 416.1250. 

9. Section 416.1250 is added to read 

as follows: 

§ 416.1250 How we count grants, 

scholarships, fellowships or gifts. 

(a) When we determine your 

resources (or your spouse’s, if any), we 

will exclude for 9 months any portion 

of any grant, scholarship, fellowship, or 

gift that you use or set aside to pay the 

cost of tuition, fees, or other necessary 

educational expenses at any educational 

institution, including vocational or 

technical institutions. The 9 months 

begin the month after the month you 

receive the educational assistance. 

(b) We will count as a resource any 

portion of a grant, scholarship, 

fellowship, or gift you (or your spouse, 

if any) did not use or set aside to pay 

tuition, fees, or other necessary 

educational expenses. We will count 

such portion of a grant, scholarship, 

fellowship or gift as a resource in the 

month following the month of receipt. If 

you use funds that were set aside for 

tuition, fees, or other necessary 

educational expenses for another 

purpose, or if the funds are no longer set 

aside for paying tuition, fees, or other 

necessary educational expenses within 

the 9-month exclusion period, we will 

count the funds as income in the month 

you use them for another purpose, or in 

the month when they are no longer set 

aside for paying tuition, fees, or other 

necessary educational expenses, 

whichever occurs first. We will consider 

any remaining funds as a resource in the 

month following the month we count 

them as income. We will count any 

portion of grants, scholarships, 

fellowships, or gifts remaining unspent 

after the 9-month exclusion period as a 

resource beginning with the 10th month 

after you received the educational 

assistance. 

[FR Doc. 05–17588 Filed 9–2–05; 8:45 am] 

BILLING CODE 4191–02–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–108524–00] 

RIN 1545–BD80 

Section 1446 Regulations; Withholding 

on Effectively-Connected Taxable 

Income Allocable to Foreign Partners; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to notice of proposed 

rulemaking and notice of public 

hearing. 

Federal Register / Vol. 70, No. 171 / Tuesday, September 6, 2005 / Proposed Rules 52953 

SUMMARY: This document corrects a 

notice of proposed rulemaking (REG–

108524–00) that was published in the 

Federal Register on Wednesday, May 

18, 2005 (70 FR 28743). The document 

contains regulations providing guidance 

under section 1446 of the Internal 

Revenue Code relating to the 

circumstances under which a 

partnership may take partner-level 

deductions and losses into account in 

computing its withholding tax 

obligation with respect to a foreign 

partner’s allocable share of effectively 

connected taxable income. 

FOR FURTHER INFORMATION CONTACT: 

Ronald M. Gootzeit, (202) 622–3860 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking 

and notice of public hearing (REG–

108524–00) that is the subject of these 

corrections are under section 1446 of 

the Internal Revenue Code. 

Need for Correction 

As published, REG–108524–00 

contains errors that may prove to be 

misleading and are in need of 

clarification. 

Correction of Publication 

Accordingly, the notice of proposed 

rulemaking and notice of public hearing 

(REG–108524–00), that was the subject 

of FR Doc. 05–9423, is corrected as 

follows: 

1. On page 28743, column 1, in the 

preamble, under the caption DATES:, last 

line, the language ‘‘must be received by 

August 16, 2005.’’ is corrected to read 

‘‘must be received by September 12, 

2005.’’. 

2. On page 28743, column 2, in the 

preamble, under the caption FOR

FURTHER INFORMATION CONTACT:, line 3, 

the language ‘‘the hearing, Jacqueline 

Turner at (202)’’ is corrected to read 

‘‘the hearing, Richard A. Hurst at (202)’’. 

3. On page 28744, column 1, in the 

preamble, under the paragraph heading, 

‘‘Comments and Public Hearing’’, third 

paragraph, line 8, the language ‘‘and 

eight (8) copies) by August 16,’’ is 

corrected to read ‘‘and eight (8) copies) 

by September 12,’’. 

Cynthia Grigsby, 

Acting Chief, Publications and Regulations 

Branch, Legal Processing Division, Associate 

Chief Counsel (Procedures and 

Administration). 

[FR Doc. 05–17562 Filed 9–2–05; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE INTERIOR 

Minerals Management Service 

30 CFR Part 250 

RIN 1010–AD10 

Oil and Gas and Sulphur Operations in 

the Outer Continental Shelf (OCS)—

Plans and Information—Protection of 

Marine Mammals and Threatened and 

Endangered Species 

AGENCY: Minerals Management Service 

(MMS), Interior. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This proposed rule would 

require lessees of federal oil and gas 

leases in the OCS to provide 

information on how they will meet the 

requirements of the Endangered Species 

Act (ESA) and the Marine Mammal 

Protection Act (MMPA). It identifies 

environmental, monitoring, and 

mitigation information that lessees must 

submit with plans for exploration and 

development and production. This 

rulemaking clarifies our regulations 

about what information MMS needs to 

ensure compliance with the ESA and 

MMPA requirements. The proposed rule 

would assure that lessees conduct their 

activities in a manner consistent with 

the provisions of the ESA and MMPA. 

DATES: MMS will consider all comments 

received by November 7, 2005. MMS 

will begin reviewing comments then 

and may not fully consider comments 

received after November 7, 2005. 

ADDRESSES: You may submit comments 

on the rulemaking by any of the 

following methods listed below. Please 

use the Regulation Identifier Number 

(RIN) 1010–AD10 in your message. See 

also Public Comment Procedure under 

Procedural Matters: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the 

instructions on the Web site for 

submitting comments. 

• E-mail MMS at 

rules.comments@mms.gov. Use 1010–

AD10 in the subject line. 

• Fax: 703–787–1093. Identify with 

1010–AD10. 

• Mail or hand-carry comments to the 

Department of the Interior; Minerals 

Management Service; Attention: Rules 

Processing Team (RPT); 381 Elden 

Street, MS–4024; Herndon, Virginia 

20170–4817. Please reference ‘‘Plans 

and Information—Protection of Marine 

Mammals and Threatened and 

Endangered Species—AD10’’ in your 

comments. 

You may also send comments on the 

information collection aspects of this 

rule directly to the Office of 

Management and Budget (OMB), Office 

of Information and Regulatory Affairs, 

OMB Attention: Desk Officer for the 

Department of the Interior (1010–10) via 

OMB e-mail: 

(OIRA_DOCKET@omb.eop.gov); or by 

fax (202) 395–6566; identify with 1010–

AD10. Please also send a copy to MMS. 

FOR FURTHER INFORMATION CONTACT: Judy 

Wilson, Endangered Species 

Coordinator, Environmental Division, 

(703) 787–1075. 

SUPPLEMENTARY INFORMATION: The OCS 

Lands Act at 43 U.S.C. 1333, mandates 

‘‘The Constitution and laws and civil 

and political jurisdiction of the United 

States are extended to the subsoil and 

seabed of the Outer Continental Shelf 

and to all artificial islands, and all 

installations and other devices 

permanently or temporarily attached to 

the seabed * * *’’ Those laws include 

the ESA and the MMPA. The OCS 

Lands Act, at 43 U.S.C. 1332, requires 

‘‘* * * expeditious and orderly 

development, subject to environmental 

safeguards * * *’’ MMS, as a Federal 

agency, has a duty to carry out agency 

actions and authorizations in a manner 

that is not likely to jeopardize species 

listed under the ESA, or have more than 

a negligible impact on marine mammals 

or the availability of marine mammals 

for subsistence use under the MMPA. 

Section 7(a)(1) of the ESA, 16 U.S.C. 

1536(a)(1), mandates that the ‘‘Secretary 

shall review other programs 

administered by him and utilize such 

programs in furtherance of the purposes 

of this Act. All other Federal agencies 

shall, in consultation with and with the 

assistance of the Secretary, utilize their 

authorities in furtherance of the 

purposes of this Act by carrying out 

programs for the conservation of 

endangered species and threatened 

species listed pursuant to section 4 of 

this Act.’’ Therefore, it is the 

responsibility of MMS to require that 

lessees and operators conduct their 

activities in a manner that is consistent 

with the provisions of the ESA and 

MMPA. 

For these reasons, MMS proposes to 

amend 30 CFR part 250, subpart B—

Plans and Information, to require lessees 

to provide more environmental 

information concerning threatened or 

endangered species listed under the 

ESA and marine mammals protected 

under the MMPA. This information will 

be required when submitting plans for 

approval, and also while operating on 

the OCS, in the form of impactmonitoring data. MMS must often 

require mitigation measures and 

monitoring by lessees operating on the