27038 Federal Register / Vol. 61, No. 105 / Thursday, May 30, 1996 / Proposed Rules

(e) Buildings accounted for

separately. In a project containing more

than one low-income building, the

available unit rule applies separately to

each building.

(f) Result of violation of available unit

rule. If any comparable unit that

subsequently becomes available is

rented to a nonqualified resident, all

over-income units within the same

building lose their status as low-income

units.

(g) Examples. The following examples

illustrate this section.

Example 1. This example illustrates a

violation of the available unit rule in a lowincome building containing three overincome units. On January 1, 1997, a qualified

low-income housing project, consisting of

one building containing ten identically sized

residential units, received a housing credit

dollar amount allocation from a state housing

credit agency for five low-income units. To

avoid recapture of credit, the Project owner

must maintain five of the units as lowincome units. The project satisfied the

minimum set-aside requirement of section

42(g)(1)(B). Units 1, 2, 3, 4, and 5 were

occupied by individuals whose incomes did

not exceed the income limitation applicable

under section 42(g)(1) (low-income

residents). Units 6, 7, 8, and 9 were occupied

by market-rate tenants. Unit 10 was vacant.

On November 21, 1997, the annual incomes

of the individuals in Units 1, 2, and 3

increased above 140 percent of the income

limitation applicable under section 42(g)(1),

causing those units to become over-income

units. On November 30, 1997, Units 8 and 9

became vacant. On December 1, 1997, the

project owner rented Units 8 and 9 to

qualified residents at rates meeting the rent

restriction requirements of section 42(g)(2).

On December 31, 1997, the Project owner

rented Unit 10 to a market-rate tenant.

Because Unit 10, an available comparable

unit, was leased to a market-rate tenant,

Units 1, 2, and 3 ceased to be treated as lowincome units. On that date, Units 4, 5, 8, and

9 were the only remaining low-income units.

Because the Project owner did not maintain

five of the residential units as low-income

units, the qualified basis in the building is

reduced, and credit must be recaptured. If the

project owner had rented Unit 10 to a

qualified resident, eight of the units would be

low-income units. Units 1, 2, and 3, the overincome units, could then be rented to marketrate tenants because the building would still

contain five low-income units.

Example 2. This example illustrates the

provisions of paragraph (d) of this section. A

low-income project consists of one six-floor

building. The residential units in the

building are identically sized. The building

contains two over-income units on the sixth

floor and two vacant units on the first floor.

The project owner, desiring to maintain the

over-income units as low-income units,

wants to rent the available units to qualified

residents. J, a resident of one of the overincome units, wishes to occupy a unit on the

first floor. J’s income has recently increased

above the applicable income limitation. The

project owner permits J to move into one of

the units on the first floor. Despite the

increase in J’s income, J is a qualified

resident under the available unit rule because

J is a current resident of the building. The

unit occupied by J becomes an over-income

unit under the available unit rule. The overincome units in the building continue to be

treated as low-income units.

(h) Effective date. This section is

effective on the date final regulations

are published in the Federal Register.

Margaret Milner Richardson,

Commissioner of Internal Revenue.

[FR Doc. 96–13297 Filed 5–29–96; 8:45 am]

BILLING CODE [4830–01-U]

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[ID1–1–5528b; FRL–5449–3]

Approval and Promulgation of State

Implementation Plans: Idaho

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Proposed rule.

SUMMARY: The EPA proposes to approve

the State Implementation Plan (SIP)

revision submitted by the State of Idaho

for the purpose of bringing about

attainment of the National Ambient Air

Quality Standard (NAAQS) for

particulate matter with an aerodynamic

diameter less than or equal to 10

micrometers (PM10) in the Northern Ada

County PM10 nonattainment area. In the

Final Rules Section of this Federal

Register, the EPA is approving the

State’s SIP revision as a direct final rule

without prior proposal because the

Agency views this as a noncontroversial

revision amendment and anticipates no

adverse comments. A detailed rationale

for the approval is set forth in the direct

final rule. If no adverse comments are

received in response to this proposed

rule, no further activity is contemplated

in relation to this rule. If the EPA

receives adverse comments, the direct

final rule will be withdrawn and all

public comments received will be

addressed in a subsequent final rule

based on this proposed rule. The EPA

will not institute a second comment

period on this action.

DATES: Comments on this proposed rule

must be received in writing by July 1,

1996.

ADDRESSES: Written comments should

be addressed to Montel Livingston,

Environmental Protection Specialist

(OAQ–107), Office of Air Quality, at the

EPA Regional Office listed below.

Copies of the documents relevant to this

proposed rule are available for public

inspection during normal business

hours at the following locations. The

interested persons wanting to examine

these documents should make an

appointment with the appropriate office

at least 24 hours before the visiting day.

U.S. Environmental Protection

Agency, Region 10, Office of Air

Quality, 1200 6th Avenue, Seattle, WA

98101.

The State of Idaho, Division of

Environmental Quality, 1410 North

Hilton, Boise, Idaho 83720.

FOR FURTHER INFORMATION CONTACT:

Doug Cole, EPA, Region 10, Idaho

Operations Office, 1435 North Orchard,

Boise, Idaho 83706, (206) 334–9555.

SUPPLEMENTARY INFORMATION:

See the information provided in the

Direct Final action which is located in

the Rules Section of this Federal

Register.

Dated: March 20, 1996.

Chuck Clarke,

Regional Administrator.

[FR Doc. 96–12889 Filed 5–29–96; 8:45 am]

BILLING CODE 6560–50–P

40 CFR Parts 60, 63, 260, 261, 264, 265,

266, 270 and 271

[FRL–5511–7]

Hazardous Waste Combustors;

Revised Standards; Proposed Rule—

Notice of Extension of Comment

Period

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Proposed rule: notice of

extension of comment period.

SUMMARY: Since publication of the

proposed rule for hazardous waste

combustors (61 FR 17358 (April 19,

1996)), EPA has received several

requests to extend the comment period

given the complexity of the proposed

rulemaking. Accordingly, the Agency is

extending the comment period 60 days

to August 19, 1996.

DATES: Comment period is extended

from June 18, 1996 to August 19, 1996.

ADDRESSES: Commenters must send an

original and two copies of their

comments referencing Docket Number

F–96–RCSP–FFFFF to: RCRA Docket

Information Center, Office of Solid

Waste (5305W), U.S. Environmental

Protection Agency Headquarters (EPA,

HQ), 401 M Street, SW., Washington,

DC 20460. For other information

regarding submitting comments

electronically, viewing the comments