Federal Register / Vol. 73, No. 117 / Tuesday, June 17, 2008 / Proposed Rules 34237 

would not have federalism implications 

under Executive Order 13132. 

For the reasons discussed above, I 

certify that this 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) if 

promulgated, 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. A copy of the draft 

regulatory evaluation prepared for this 

action is contained in the Rules Docket. 

A copy of it may be obtained by 

contacting the Rules Docket at the 

location provided under the caption 

‘‘ADDRESSES.’’

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Safety. 

The Proposed Amendment 

Accordingly, pursuant to the 

authority delegated to me by the 

Administrator, the Federal Aviation 

Administration proposes to amend part 

39 of the Federal Aviation Regulations 

(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. Section 39.13 is amended by 

adding the following new airworthiness 

directive: 

Boeing: Docket 2001–NM–237–AD. 

Applicability: Model 767–200 and –300 

series airplanes, line numbers 1 through 793 

inclusive, certificated in any category; 

equipped with door-mounted escape slide 

systems. 

Compliance: Required as indicated, unless 

accomplished previously. 

To prevent the escape slides and slide-rafts 

of the forward and mid-cabin entry and 

service doors from being too steep for 

evacuation in the event that the airplane 

rotates onto the aft fuselage into the extreme 

tip-back condition, accomplish the following: 

Replacement of Slide-Rafts 

(a) Within 72 months after the effective 

date of this AD, replace the applicable sliderafts at the applicable door or doors, and do 

all other applicable actions including, but not 

limited to, changing the latches, and 

replacing or modifying the counterbalance 

assemblies, by accomplishing all applicable 

actions specified in the Accomplishment 

Instructions in Boeing Service Bulletin 767–

25A0266, Revision 2, dated September 27, 

2007. 

Modification of the Firing Cable 

(b) Within 72 months after the effective 

date of this AD, do a general visual 

inspection of the slide-raft(s) to determine if 

supplier part number (P/N) 5A3294–1, 

5A3294–2, 5A3295–1, or 5A3295–3 is 

installed (Boeing P/N S416T214–3, 

S416T214–4, S416T214–2, and S416T214–1, 

respectively). Do the inspection in 

accordance with the Accomplishment 

Instructions of Boeing Alert Service Bulletin 

767–25A0395, Revision 1, dated January 25, 

2007. A review of airplane maintenance 

records is acceptable in lieu of this 

inspection if the P/N of the slide-raft can be 

conclusively determined from that review. 

(1) If no affected P/N is installed, no 

further action is required by this paragraph. 

(2) If any affected P/N is installed, before 

further flight, lengthen the firing cable and 

test the valve of the inflation trigger system 

of the escape slide-raft in accordance with 

the Accomplishment Instructions of Boeing 

Alert Service Bulletin 767–25A0395, 

Revision 1, dated January 25, 2007. 

Note 1: Boeing Alert Service Bulletin 767–

25A0395, Revision 1, refers to Goodrich 

Service Bulletin 5A3294/5A3295–25–362, 

dated July 25, 2006, as an additional source 

of service information for lengthening the 

firing cable and testing the valve of the 

inflation trigger system of the escape slideraft. 

Credit for Actions Accomplished Previously 

(c) Actions done before the effective date 

of this AD in accordance with the service 

bulletins listed in Table 1 of this AD are 

acceptable for compliance with the 

corresponding requirements of this AD. 

TABLE 1.—PREVIOUS REVISIONS OF SERVICE BULLETINS

Boeing Alert Service Bulletin Revision level Date 

767–25A0266 ........................................................................ 1 ........................................................................................... December 4, 2006. 

767–25A0395 ........................................................................ Original ................................................................................. August 31, 2006. 

Alternative Methods of Compliance 

(d)(1) The Manager, Seattle Aircraft 

Certification Office (ACO), FAA, has the 

authority to approve AMOCs for this AD, if 

requested in accordance with the procedures 

found in 14 CFR 39.19. 

(2) To request a different method of 

compliance or a different compliance time 

for this AD, follow the procedures in 14 CFR 

39.19. Before using any approved AMOC on 

any airplane to which the AMOC applies, 

notify your appropriate principal inspector 

(PI) in the FAA Flight Standards District 

Office (FSDO), or lacking a PI, your local 

FSDO. 

Issued in Renton, Washington, on June 5, 

2008. 

Michael J. Kaszycki, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. E8–13579 Filed 6–16–08; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–149405–07] 

RIN 1545–BH32 

Alternative Simplified Credit under 

Section 41(c)(5) 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations and notice of public hearing. 

SUMMARY: In the Rules and Regulations 

section in this issue of the Federal 

Register, the IRS is issuing temporary 

regulations relating to the election and 

calculation of the alternative simplified 

credit under section 41(c)(5) of the 

Internal Revenue Code (ASC). The 

regulations implement changes to the 

credit for increasing research activities 

under section 41 made by the Tax Relief 

and Health Care Act of 2006 and will 

affect certain taxpayers claiming the 

section 41 credit. The text of those 

regulations also serves as the text of 

these proposed regulations. This 

document also provides notice of a 

public hearing on these proposed 

regulations. 

DATES: Written or electronic comments 

must be received by September 15, 

2008. Outlines of topics to be discussed 

at the public hearing scheduled for 

September 25, 2008, must be received 

by September 4, 2008. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–149405–07), room 

5203, Internal Revenue Service, PO Box 

7604, Ben Franklin Station, Washington, 


jlentini on PROD1PC65 with PROPOSALS
34238 Federal Register / Vol. 73, No. 117 / Tuesday, June 17, 2008 / Proposed Rules 

DC 20044. Submissions may be hand 

delivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to: CC:PA:LPD:PR (REG–149405–07), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov (IRS REG–149405–

07). The public hearing will be held in 

the IRS Auditorium, Internal Revenue 

Building, 1111 Constitution Avenue, 

NW., Washington, DC. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

David Selig, (202) 622–3040; concerning 

submission of comments, the hearing, 

and/or to be placed on the building 

access list to attend the hearing, Regina 

Johnson, (202) 622–7180 (not toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

Temporary regulations in the Rules 

and Regulations section of this issue of 

the Federal Register amend the Income 

Tax Regulations (26 CFR Part 1) relating 

to section 41. The temporary regulations 

provide guidance concerning the 

election and calculation of the 

alternative simplified credit under 

section 41(c)(5). The text of those 

regulations also serves as the text of 

these proposed regulations. The 

preamble to the temporary regulations 

explains these proposed regulations. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

also has been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations. It is hereby 

certified that these regulations will not 

have a significant economic impact on 

a substantial number of small entities. 

Although a substantial number of small 

entities may make an election under 

these regulations, any economic impact 

is minimal because an election under 

these regulations generally will simplify 

the calculation of the credit and may 

result in a benefit to the taxpayer. 

Accordingly, a regulatory flexibility 

analysis under the Regulatory 

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

not required. Pursuant to section 7805(f) 

of the Internal Revenue Code, these 

regulations will be submitted to the 

Chief Counsel for Advocacy of the Small 

Business Administration for comment 

on their impact on small business. 

Comments and 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) or electronic comments 

that are submitted timely to the IRS. All 

comments will be available for public 

inspection and copying. The IRS and 

the Treasury Department invite 

taxpayers to submit comments on the 

proposed regulations and issues relating 

to the election and calculation of the 

ASC under section 41(c)(5). In 

particular, the IRS and the Treasury 

Department encourage taxpayers to 

submit comments on the following 

issues: 

Should the regulations allow a 

controlled group to make an election to 

use the ASC both for computation of the 

group credit and computation of every 

member’s stand-alone entity credit, even 

if the ASC does not provide the greatest 

stand-alone entity credit? 

If so, how should that election be 

made and by whom? 

What relief should be made available 

to taxpayers that have used 

methodologies inconsistent with the 

short taxable year rules provided in 

these regulations on tax returns filed 

after the effective date of section 41(c)(5) 

and prior to the publication of these 

regulations? 

A public hearing has been scheduled 

for September 25, 2008, at 10 a.m. in the 

IRS Auditorium, Internal Revenue 

Building, 1111 Constitution Avenue, 

NW., Washington, DC. Due to building 

security procedures, visitors must enter 

at the Constitution Avenue entrance. In 

addition, all visitors must present photo 

identification to enter the building. 

Because of access restrictions, visitors 

will not be admitted beyond the 

immediate entrance area more than 30 

minutes before the hearing starts. For 

information about having your name 

placed on the building access list to 

attend the hearing, see the FOR FURTHER

INFORMATION CONTACT section of this 

preamble. 

The rules of 26 CFR 601.601(a)(3) 

apply to the hearing. Persons who wish 

to present oral comments at the hearing 

must submit electronic or written 

comments by September 15, 2008, and 

an outline of the topics to be discussed 

and the time to be devoted to each topic 

(a signed original and eight (8) copies) 

by September 4, 2008. A period of 10 

minutes will be allotted to each person 

for making comments. An agenda 

showing the scheduling of the speakers 

will be prepared after the deadline for 

receiving outlines has passed. Copies of 

the agenda will be available free of 

charge at the hearing. 

Drafting Information 

The principal author of these 

regulations is David Selig, Office of 

Associate Chief Counsel (Passthroughs 

and Special Industries). However, other 

personnel from the IRS and the Treasury 

Department participated in their 

development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

proposed to be amended as follows: 

PART 1—INCOME TAXES 

Paragraph 1. The authority citation 

for part 1 is amended by adding entries 

in numerical order to read in part as 

follows: 

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

Section 1.41–8 also issued under 26 U.S.C. 

41(c)(4)(B); Section 1.41–9 also issued under 

26 U.S.C. 41(c)(5)(C); * * * 

Par. 2. Section 1.41–6 is amended by 

revising paragraphs (b)(1), (c)(2), (e) and 

(j) to read as follows: 

§ 1.41–6 Aggregation of expenditures. 

* * * * * 

(b)(1) [The text of the proposed 

amendment to § 1.41–6(b)(1) is the same 

as the text of § 1.41–6T(b)(1) published 

elsewhere in this issue of the Federal 

Register.] 

* * * * * 

(c) * * * 

(2) [The text of the proposed 

amendment to § 1.41–6(c)(2) is the same 

as the text of § 1.41–6T(c)(2) published 

elsewhere in this issue of the Federal 

Register]. 

* * * * * 

(e) [The text of the proposed 

amendment to § 1.41–6(e) is the same as 

the text of § 1.41–6T(e) published 

elsewhere in this issue of the Federal 

Register]. 

* * * * * 

(j) [The text of the proposed 

amendment to § 1.41–6(j) is the same as 

the text of § 1.41–6T(j) published 

elsewhere in this issue of the Federal 

Register]. 

Par. 3. Section 1.41–8 is amended by 

revising paragraphs (b)(2), (b)(3), (b)(4) 

and (b)(5) to read as follows: 

§ 1.41–8 Alternative incremental credit. 

* * * * * 

(b)(2) through (b)(5) [The text of 

proposed § 1.41–8(b)(2) through (b)(5) is 


jlentini on PROD1PC65 with PROPOSALS
Federal Register / Vol. 73, No. 117 / Tuesday, June 17, 2008 / Proposed Rules 34239 

the same as the text of § 1.41–8T(b)(2) 

through (b)(5) published elsewhere in 

this issue of the Federal Register.] 

* * * * * 

Par. 4. Section 1.41–9 is added to read 

as follows: 

§ 1.41–9 Alternative simplified credit. 

[The text of proposed § 1.41–9 is the 

same as the text of § 1.41–9T (a) through 

(d) published elsewhere in this issue of 

the Federal Register.] 

Steven T. Miller, 

Acting Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 08–1363 Filed 6–13–08; 11:51am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF AGRICULTURE 

Forest Service 

36 CFR Parts 223, 228, 261, 292, and 

293 

Regulatory Flexibility Act 

Assessment—Locatable Minerals 

Operations 

AGENCY: Forest Service, USDA. 

ACTION: Notice of proposed rulemaking; 

request for comment. 

SUMMARY: The Forest Service published 

in the Federal Register a proposed rule 

to revise the regulations for locatable 

minerals operations conducted on 

National Forest System lands. The 

proposed rule considered impacts to 

small entities under Executive Order 

13272 and the Small Business 

Regulatory Enforcement Fairness Act of 

1996 (SBREFA). However, the proposed 

rule did not make available nor seek 

comment on the small entities flexibility 

assessment. This notice allows for 

review and seeks comment on the 

flexibility assessment. 

DATES: Comments must be received, in 

writing, on or before July 17, 2008. 

ADDRESSES: Send written comments to 

Forest Service, USDA, Attn: Director, 

Minerals and Geology Management 

(MGM) Staff, (2810), Mail Stop 1126, 

Washington, DC 20250–1125; by 

electronic mail to 36cfr228a@fs.fed.us; 

by fax to (703) 605–1575. If comments 

are sent by electronic mail or by fax, the 

public is requested not to send 

duplicate written comments via regular 

mail. The public may inspect comments 

received on the proposed rule in the 

Office of the Director, MGM Staff, 5th 

Floor, Rosslyn Plaza Central, 1601 North 

Kent Street, Arlington, Virginia, on 

business days between the hours of 8:30 

a.m. and 4 p.m. Those wishing to 

inspect comments are encouraged to call 

ahead at (703) 605–4646 to facilitate 

entry into the building. 

FOR FURTHER INFORMATION CONTACT: 

Mike Doran, Minerals and Geology 

Management Staff, (208) 373–4132. 

Individuals who use telecommunication 

devices for the deaf (TDD) may call the 

Federal Information Relay Service 

(FIRS) at 1–800–877–8339 between 8 

a.m. and 8 p.m., Eastern Standard Time, 

Monday through Friday. 

Individuals who use 

telecommunication devices for the deaf 

(TDD) may call the Federal Information 

Relay Service (FIRS) at 1–800–877–8339 

between 8 a.m. and 8 p.m., Eastern 

Standard Time, Monday through Friday. 

SUPPLEMENTARY INFORMATION: The 

assessment follows. 

Description of Small Entities Affected 

The proposed rule (73 FR 15694, Mar. 

25, 2008) would directly affect all 

exploration and mining companies. 

There are currently approximately 1,800 

exploration and mining companies 

operating on the National Forests. 

Seventy-five percent of these companies 

are considered small business with less 

than 500 employees. The size of these 

1,260 small businesses range from one 

person to 499 employees. Total 

production ranges from zero production 

for exploration companies to few 

thousand dollars per year for very small 

mining to several million dollars per 

year for the larger mining companies. 

Most mining companies require at least 

20–25 percent profit to survive mining’s 

volatile market. 

Economic Impacts on Small Entities 

Increased operating costs from the 

proposed rule to small exploration and 

mining companies is expected to be 

insignificant since the small entities are 

already working under the proposed 

rule through current direction and 

policy spelled out in the Forest Service 

manual and handbooks. The proposed 

rule codifies much of the existing 

direction and policy. 

The most direct costs from the 

proposed regulations will come from 

how much time and money is spent on 

filling out and filing the required notice 

of intent, cessation of operations, or an 

operating plan. Table #1 records the 

2007 annualized burden costs for an 

operator. 

The United States Geological Survey 

(USGS) published earnings information 

pertaining to locatable mineral 

operations. That information can be 

found in the Mineral Commodity 

Summaries 2007. The USGS disclosed 

that the estimated ‘‘Average weekly 

earnings of production workers’’ for 

metal mining in 2006 was $979. Based 

on 40 hours a week and on an 8-hour 

workday, the average hourly salary in 

the locatable mineral arena is about 

$24.48. This rate is reflected in Table 

#1. 

TABLE #1.—2007 ANNUALIZED BURDEN COSTS

Information collection Number of 

respondents 

Response 

frequency 

Hour burden 

per collection 

Total burden 

hours 

Annualized 

costs 

@$24.48/hour 

Cost per 

respondent 

Plan of operations .................................... 319 1 12 3,828 $93,709 $293.76 

Notice of intent ......................................... 1,396 1 2 2,792 20,318 14.55 

Cessation of operations ........................... 3 1 1 3 73 24.33 

Each year the Forest Service surveys 

the regional offices to get an estimate of 

how many Plans of Operations and 

Notices of Intents were received. The 

latest figures indicate that 320 Plans of 

Operations and 415 Notices of Intent 

were received in 2007. All of these 

plans and notices came from small 

entities. 

Total estimated 2007 costs for small 

entities to comply with the information 

collection was $114,100. The estimated 

additional information collection costs 

for the proposed bonded notice are 

reflected in Table #2. 


jlentini on PROD1PC65 with PROPOSALS