Federal Register / Vol. 70, No. 171 / Tuesday, September 6, 2005 / Proposed Rules 52949 

For the reasons discussed above, I 

certify that the proposed regulation: 

1. Is not a ‘‘significant regulatory 

action’’ under Executive Order 12866; 

2. Is not a ‘‘significant rule’’ under the 

DOT Regulatory Policies and Procedures 

(44 FR 11034, February 26, 1979); and 

3. 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 a regulatory evaluation 

of the estimated costs to comply with 

this proposed AD and placed it in the 

AD docket. See the ADDRESSES section 

for a location to examine the regulatory 

evaluation. 

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Safety. 

The Proposed Amendment 

Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA proposes to amend 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 Federal Aviation 

Administration (FAA) amends § 39.13 

by adding the following new 

airworthiness directive (AD): 

BAE Systems (Operations) Limited 

(Formerly British Aerospace Regional 

Aircraft): Docket No. FAA–2005–22290; 

Directorate Identifier 2005–NM–129–AD. 

Comments Due Date 

(a) The FAA must receive comments on 

this AD action by October 6, 2005. 

Affected ADs 

(b) None. 

Applicability 

(c) This AD applies to all BAE Systems 

(Operations) Limited Model Jetstream 4101 

airplanes, certificated in any category. 

Unsafe Condition 

(d) This AD results from a report of total 

electrical failure just as the airplane landed. 

We are issuing this AD to prevent total 

electrical failure and consequent reduced 

controllability of the airplane. 

Compliance 

(e) You are responsible for having the 

actions required by this AD performed within 

the compliance times specified, unless the 

actions have already been done. 

Modification 

(f) Within 6 months after the effective date 

of this AD: Modify the wiring of the startergenerator terminal block in accordance with 

the Accomplishment Instructions of BAE 

Systems (Operations) Limited Service 

Bulletin J41–24–041, dated May 10, 2004. 

Alternative Methods of Compliance 

(AMOCs) 

(g) The Manager, ANM–116, Transport 

Airplane Directorate, FAA, has the authority 

to approve AMOCs for this AD, if requested 

in accordance with the procedures found in 

14 CFR 39.19. 

Related Information 

(h) British airworthiness directive G–2005–

0006, dated February 7, 2005, also addresses 

the subject of this AD. 

Issued in Renton, Washington, on August 

29, 2005. 

Kalene C. Yanamura, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. 05–17610 Filed 9–2–05; 8:45 am] 

BILLING CODE 4910–13–P 

SOCIAL SECURITY ADMINISTRATION 

20 CFR Part 416 

RIN 0960–AG13 

Changes to the Income and Resources 

Provisions for Supplemental Security 

Income (SSI) Based on Sections 430, 

435, and 436 of the Social Security 

Protection Act (SSPA) of 2004 

AGENCY: Social Security Administration 

(SSA). 

ACTION: Notice of proposed rulemaking. 

SUMMARY: We propose to revise our 

regulations on how we determine an 

individual’s income and resources 

under the SSI program based on the 

SSPA of 2004, enacted on March 2, 

2004. Some of the provisions of the 

SSPA make a number of changes in the 

way we determine income and 

resources including: how we calculate 

infrequent and irregular income; what 

interest and dividend income we 

exclude; how we count cash military 

compensation; and when we exclude 

gifts for tuition or educational expenses 

from income or resources. We are also 

proposing to apply the exclusions 

required by the SSPA when determining 

the countable income and resources of 

an ineligible spouse or ineligible parent. 

DATES: To be sure that we consider your 

comments, we must receive them by 

November 7, 2005. 

ADDRESSES: You may give us your 

comments: by using our Internet site 

facility (i.e., Social Security Online) at 

http://policy.ssa.gov/erm/rules.nsf/ 

Rules+Open+To+Comment or the 

Federal eRulemaking Portal at http:// 

www.regulations.gov; by e-mail to 

regulations@ssa.gov; by telefax to (410) 

966–2830; or by letter to the 

Commissioner of Social Security, P.O. 

Box 17703, Baltimore, Maryland 21235–

7703. You may also deliver them to the 

Office of Regulations, Social Security 

Administration, 100 Altmeyer Building, 

6401 Security Boulevard, Baltimore, 

Maryland 21235–6401, between 8 a.m. 

and 4:30 p.m. on regular business days. 

Comments are posted on our Internet 

site, or you may inspect them on regular 

business days by making arrangements 

with the contact person shown in this 

preamble. 

Electronic Version 

The electronic file of this document is 

available on the date of publication in 

the Federal Register at http:// 

www.gpoaccess.gov/fr/index.html. 

FOR FURTHER INFORMATION CONTACT: 

Barbara E. Snyder, Social Insurance 

Specialist, Social Security 

Administration, Office of Income 

Security Programs, 252 Altmeyer 

Building, 6401 Security Boulevard, 

Baltimore, MD 21235–6401, (410) 965–

5655 or TTY 1–800–966–5906, for 

information about this notice. For 

information on eligibility or filing for 

benefits, call our national toll-free 

number 1–800–772–1213 or TTY 1–

800–325–0778, or visit our Internet site, 

Social Security Online, at http:// 

www.socialsecurity.gov. 

SUPPLEMENTARY INFORMATION: 

Background 

The basic purpose of the SSI program 

(title XVI of the Social Security Act (the 

Act)) is to ensure a minimum level of 

income to people who are age 65 or 

older, or blind or disabled, and who 

have limited income and resources. 

Section 1611 of the Act provides that 

SSI payments can be made only to 

people who have income and resources 

below specified amounts. Therefore, the 

amount of income and resources a 

person has is a major factor in deciding 

whether the person can receive SSI 

benefits and in computing the amount 

of the benefits. 

Public Law 108–203, the SSPA of 

2004, was enacted on March 2, 2004. 

Sections 430, 435, and 436 of this law 

affect how income and resources are 

determined in the SSI program. 

Section 430 

Section 430 of Public Law 108–203 

amended section 1612(b) of the Act as 

follows: 

52950 Federal Register / Vol. 70, No. 171 / Tuesday, September 6, 2005 / Proposed Rules 

Change the Calculation of Infrequent 

and Irregular Income From a Monthly to 

a Quarterly Basis 

Prior to the SSPA of 2004, we did not 

count up to $10 of your earned income 

in a month or $20 of unearned income 

in a month if it was infrequent or 

irregular; that is, if you received it only 

once in a calendar quarter from a single 

source or if you could not reasonably 

have expected it. If the total amount of 

your infrequent or irregular income for 

a month exceeded $10 of earned income 

or $20 of unearned income, we could 

not use this exclusion. Based on section 

430 of the SSPA of 2004, we now 

exclude the first $30 per calendar 

quarter of earned income and the first 

$60 per calendar quarter of unearned 

income if you receive it infrequently or 

irregularly. This provision applies to 

benefits payable on or after July 1, 2004. 

Consistent with the provision in 

section 1612(b)(3) of the Act (as 

amended by section 430(a) of the SSPA) 

which provides that this exclusion is 

‘‘determined in accordance with criteria 

prescribed by the Commissioner of 

Social Security’’, we are also proposing 

to revise the definition of infrequent 

income. We propose that we will 

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, regardless of 

whether or not these payments occur in 

different calendar quarters. We consider 

income to be received irregularly if you 

cannot reasonably expect to receive it. 

Exclude From Income All Interest and 

Dividend Income Earned on Countable 

Resources 

Prior to the SSPA of 2004, there was 

no specific exclusion for interest and 

dividend income you earned on 

countable and certain excludable 

resources. Based on section 430 of the 

SSPA of 2004, we will exclude from 

your income determination interest or 

dividend income you earn on resources 

which are countable under section 

1613(a) of the Act. Also, based on 

section 430, we will not count interest 

or dividend income on resources that 

are excluded based on a Federal statute 

other than section 1613(a) of the Act. 

These amendments apply to benefits 

payable on or after July 1, 2004. 

Section 435 

Prior to the SSPA of 2004, we did not 

count as unearned income any portion 

of a grant, scholarship, or fellowship 

you used to pay tuition, fees, or other 

necessary educational expenses. 

However, we did count any portion you 

set aside or actually used for food, 

clothing, or shelter as income in the 

month you received it and, to the extent 

any portion of it was retained, as a 

resource the month following the month 

you received it. Under these proposed 

rules, any portion set aside or used for 

food, clothing, or shelter will continue 

to count as income in the month 

received or as a resource if retained. 

Section 435 of the SSPA of 2004 

amended section 1612(b)(7) of the Act to 

provide that we will exclude a gift (or 

portion of a gift) you use to pay the cost 

of tuition and fees at any educational 

(including technical or vocational 

education) institution when we 

determine your income (and the income 

of your eligible spouse). Additionally, 

section 435 of the SSPA of 2004 

amended section 1613(a) of the Act to 

provide that we will exclude from 

resources for 9 months after the month 

in which it is received, any grant, 

scholarship, fellowship, or gift (or 

portion of a gift) you use to pay the cost 

of tuition and fees at an educational 

(including technical or vocational 

education) institution. These 

amendments apply to benefits payable 

on or after June 1, 2004. 

We also plan to extend this resource 

exclusion to any portion of a grant, 

scholarship, or fellowship retained after 

the month of receipt. Prior to the SSPA 

of 2004, section 1612(b)(7) had excluded 

‘‘any portion’’ of a grant, scholarship, or 

fellowship from income. When the 

resource exclusion was added by the 

SSPA, the exclusion covered grants, 

scholarships, and fellowships, but only 

specifically referenced portions with 

respect to gifts. In order to have 

consistent policy on exclusions related 

to tuition and educational expenses, we 

are proposing to exclude from resources 

for 9 months any portion of a grant, 

scholarship, fellowship, or gift used to 

pay necessary educational expenses. In 

addition, we are providing in these 

proposed rules that any portion of a 

grant, scholarship, fellowship, or gift 

intended to be used for tuition, fees, or 

other necessary educational expenses 

that is used for another purpose during 

the 9-month resource exclusion period 

will be counted as income in the month 

it is used for another purpose. 

Section 436 

Under our current rules, your income 

is counted in the month you receive it 

rather than in the month you earn it. We 

count wages and unearned income at 

the earliest of the following points: 

• When you receive them, 

• When they are credited to your 

account, or 

• When they are set aside for your 

use. 

Members of a uniformed service (as 

defined in 20 CFR 404.1330) are paid 

twice per month, and receive one Leave 

and Earnings Statement (LES) at the 

beginning of the month, which reflects 

their earnings for services performed in 

the prior month. The earnings shown on 

the monthly LES consist of the money 

actually paid in the second payment 

from the previous month and the 

payment received at the beginning of 

the current month. The payment 

received at the beginning of the current 

month is actually for services performed 

in the last half of the previous month. 

Thus, both payments reflected on the 

LES represent services performed in the 

previous month. Because wages are 

counted when paid, the portion of the 

money that was paid in the previous 

month must be considered as received 

in the previous month, not the current 

month, and the portion paid at the 

beginning of the current month must be 

considered in the current month. Prior 

to the SSPA of 2004, we had to apply 

a complex formula to the information on 

the LES for 2 consecutive months to 

determine one month’s wages and 

unearned income. 

Section 436 of the SSPA amended 

section 1611(c) of the Act to provide 

that remuneration you receive for 

services performed as a member of a 

uniformed service may be treated as 

received in the month in which you 

earned it, if the Commissioner of Social 

Security (the Commissioner) determines 

that this method would promote the 

economical and efficient administration 

of the SSI program. This method of 

counting allows us to count the money 

shown on the LES for any month as 

received in that month, thereby 

eliminating the need to apply a complex 

formula to determine monthly earnings. 

Instead, we can determine monthly 

earnings by simply adding the amounts 

shown on the LES issued for that 

month. 

Extending Exclusions in Section 430, 

435, and 436 to the Deeming Process 

Section 1614(f) of the Act requires 

that, when we determine an individual’s 

eligibility for SSI benefits, we must 

consider the income and resources of an 

ineligible spouse living in the same 

household, or, in the case of a child 

under the age of 18, the income and 

resources of an ineligible parent living 

in the same household. We use the term 

‘‘deeming’’ to identify this process of 

considering part of an ineligible 

spouse’s or parent’s income and 

Federal Register / Vol. 70, No. 171 / Tuesday, September 6, 2005 / Proposed Rules 52951 

resources to be the individual’s own 

income and resources. Section 1614(f) 

also grants the Commissioner the 

discretion to waive the deeming of 

income and resources from an ineligible 

spouse or parent to an eligible 

individual when the Commissioner 

determines that deeming would be 

inequitable under the circumstances. 

In addition to adding to our 

regulations the changes in how we 

determine an eligible individual’s 

income and resources required by the 

SSPA, we propose to apply these 

changes when determining the 

countable income and resources of an 

ineligible spouse or ineligible parent. 

These changes are: 

• Change the calculation of 

infrequent and irregular income from a 

monthly to a quarterly basis, and revise 

the definition of infrequent income. 

• Exclude from income interest or 

dividends earned on countable 

resources and resources excluded under 

other Federal statutes. 

• Exclude from income gifts used to 

pay tuition, fees, or other necessary 

educational expenses at any educational 

institution, including vocational and 

technical institutions. 

• Exclude from resources gifts used to 

pay tuition, fees, or other necessary 

educational expenses at an educational 

institution (including vocational or 

technical institution) for 9 months 

beginning the month after the month the 

educational assistance was received. 

• Consider wages and unearned 

income from a uniformed service to be 

received in the month in which such 

compensation is earned. 

Extending these changes to the 

deeming process is consistent with the 

SSI program’s longstanding treatment of 

income and resources of spouses and 

parents, as authorized by section 1614(f) 

of the Act. This treatment avoids using 

assistance programs that benefit spouses 

and parents to indirectly support SSI 

recipients and provides consistent 

treatment of income and resources 

throughout the program. 

Explanation of Proposed Changes 

We propose to make the following 

changes to our rules on determining 

income and resources under the SSI 

program to implement the provisions of 

the SSPA: 

• We propose to revise 

§ 416.1112(c)(2) and § 416.1124(c)(6) to 

reflect the provision of section 430 that 

changes the calculation of infrequent 

and irregular income from a monthly to 

a quarterly basis, and to revise the 

definition of infrequent income. 

• We also propose to add a new 

§ 416.1124(c)(22) to reflect the provision 

of section 430 that excludes from 

income interest or dividends earned on 

countable resources and resources 

excluded under other Federal statutes. 

• We propose to amend 

§ 416.1124(c)(3) to reflect the provision 

in section 435 that states that gifts (or 

portions of gifts) used to pay tuition and 

fees at any educational institution, 

including vocational and technical 

institutions, are excluded from income. 

• Additionally, we propose to add a 

new § 416.1210(u) and a new § 416.1250 

to reflect the provision in section 435 

that excludes from resources any grants, 

scholarships, fellowships, or gifts used 

to pay tuition and fees at an educational 

institution (including vocational or 

technical institution) for 9 months 

beginning the month after the month the 

educational assistance was received. 

• We propose to amend § 416.1111(a) 

and § 416.1123(a), and add a new 

§ 416.1123(f) to reflect section 436 that 

states that we may consider wages and 

unearned income from a uniformed 

service to be received in the month in 

which such compensation is earned. We 

also propose a technical amendment to 

add a cross-reference in § 416.1123(a) to 

§ 416.1123(e). 

• Finally, we propose to amend 

§ 416.1161 by revising paragraph (a)(4) 

and adding a new paragraph (a)(26) to 

exclude certain interest and dividends 

and gifts used to pay educational 

expenses from the income of an 

ineligible spouse and ineligible parent 

for deeming purposes. 

Clarity of These Regulations 

Executive Order 12866, as amended 

by Executive Order 13258, requires each 

agency to write all rules in plain 

language. In addition to comments you 

may have on these proposed rules, we 

also invite your comments on how to 

make these rules easier to understand. 

For example: 

• Have we organized the material to 

suit your needs? 

• Are the requirements in the rules 

clearly stated? 

• Do the rules contain technical 

language or jargon that is unclear? 

• Would a different format (grouping 

and order of sections, use of headings, 

paragraphing) make the rules easier to 

understand? 

• Would more (but shorter) sections 

be better? 

• Could we improve clarity by adding 

tables, lists, or diagrams? 

• What else could we do to make the 

rules easier to understand? 

Regulatory Procedures 

Executive Order 12866, as Amended by 

Executive Order 13258 

We have consulted with the Office of 

Management and Budget (OMB) and 

determined that these proposed rules 

meet the criteria for a significant 

regulatory action under Executive Order 

12866, as amended by Executive Order 

13258. Thus, they were reviewed by 

OMB. 

Regulatory Flexibility Act 

We certify that these proposed rules 

will not have a significant economic 

impact on a substantial number of small 

entities as they affect individuals only. 

Therefore, a regulatory flexibility 

analysis as provided in the Regulatory 

Flexibility Act, as amended, is not 

required. 

Paperwork Reduction Act 

These proposed rules impose no 

reporting or recordkeeping requirements 

subject to OMB clearance. 

(Catalog of Federal Domestic Assistance 

Program No. 96.006, Supplemental Security 

Income) 

List of Subjects in 20 CFR Part 416 

Administrative practice and 

procedure, Aged, Blind, Disability 

benefits, Public assistance programs, 

Reporting and recordkeeping 

requirements, Supplemental Security 

Income (SSI). 

Dated: August 22, 2005. 

Jo Anne B. Barnhart, 

Commissioner of Social Security. 

For the reasons set forth in the 

preamble, we propose to amend 

subparts K and L of part 416 of chapter 

III of title 20 of the Code of Federal 

Regulations as follows: 

PART 416—SUPPLEMENTAL 

SECURITY INCOME FOR THE AGED, 

BLIND, AND DISABLED 

Subpart K—[Amended] 

1. The authority citation for subpart K 

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); secs. 211, Pub. L. 93–66, 87 Stat. 

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

2. Section 416.1111, paragraph (a), is 

amended by adding a sentence at the 

end to read as follows: 

§ 416.1111 How we count earned income. 

(a) * * * We count wages from a 

uniformed service (as defined in 

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.