Federal Register / Vol. 73, No. 153 / Thursday, August 7, 2008 / Proposed Rules 45919 

(iv) The donee of the property. 

(v) Any individual who is either—

(A) Related (within the meaning of 

section 267(b)) to, or an employee of, 

any of the individuals described in 

paragraphs (b)(5)(ii), (b)(5)(iii), or 

(b)(5)(iv) of this section, or married to an 

individual who is in a relationship 

described in section 267(b) with any of 

the foregoing individuals; or 

(B) An independent contractor who is 

regularly used as an appraiser by any of 

the individuals described in paragraphs 

(b)(5)(ii), (b)(5)(iii), or (b)(5)(iv) of this 

section, and who does not perform a 

majority of his or her appraisals for 

others during the taxable year. 

(vi) An individual who is prohibited 

from practicing before the Internal 

Revenue Service by the Secretary under 

31 U.S.C. section 330(c) at any time 

during the 3-year period ending on the 

date the appraisal is signed by the 

individual. 

(c) Effective/applicability date. This 

section applies to contributions made 

after the date these regulations are 

published as final regulations in the 

Federal Register. 

Par. 7. Section 1.170A–18 is added to 

read as follows: § 1.170A–18 

Contributions of clothing and household 

items—(a) In general. Except as 

provided in paragraph (b) of this 

section, no deduction is allowed under 

section 170(a) for a contribution of 

clothing or a household item (as 

described in paragraph (c) of this 

section) unless—

(1) The item is in good used condition 

or better at the time of the contribution; 

and 

(2) The donor meets the 

substantiation requirements of 

§ 1.170A–16. 

(b) Certain contributions of clothing or 

household items with claimed value of 

more than $500. The rule described in 

paragraph (a)(1) of this section does not 

apply to a contribution of a single item 

of clothing or a household item for 

which a deduction of more than $500 is 

claimed, if the donor submits with the 

return on which the deduction is 

claimed a qualified appraisal (as defined 

in § 1.170A–17(a)(1)) of the property 

prepared by a qualified appraiser (as 

defined in § 1.170A–17(b)(1)) and a 

completed Form 8283 (Section B) (as 

described in § 1.170A–16(d)(3)). 

(c) Definition of household items. For 

purposes of section 170(f)(16) and this 

section, the term household items 

includes furniture, furnishings, 

electronics, appliances, linens, and 

other similar items. Food, paintings, 

antiques, and other objects of art, 

jewelry, gems, and collections are not 

household items. 

(d) Effective/applicability date. This 

section applies to contributions made 

after the date these regulations are 

published as final regulations in the 

Federal Register. 

Sherri L. Brown, 

Acting Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. E8–17953 Filed 8–6–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 100 

[Docket No. USCG–2008–0761] 

RIN 1625–AA08 

Special Local Regulations for Marine 

Events; St. Leonard Creek, Patuxent 

River, Calvert County, MD 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: The Coast Guard proposes to 

establish special local regulations 

during the ‘‘War of 1812 North 

American Grand Tactical’’, a marine 

event to be held September 21, 2008 on 

the waters of St. Leonard Creek and 

Patuxent River, Calvert County, MD. 

These special local regulations are 

necessary to provide for the safety of life 

on navigable waters during the event. 

This action is intended to temporarily 

restrict vessel traffic in a portion of St. 

Leonard Creek and the Patuxent River 

during the event. 

DATES: Comments and related material 

must reach the Coast Guard on or before 

September 8, 2008. 

ADDRESSES: You may submit comments 

identified by Coast Guard docket 

number USCG–2008–0761 to the Docket 

Management Facility at the U.S. 

Department of Transportation. To avoid 

duplication, please use only one of the 

following methods: 

(1) Online: http:// 

www.regulations.gov. 

(2) Mail: Docket Management Facility 

(M–30), U.S. Department of 

Transportation, West Building Ground 

Floor, Room W12–140, 1200 New Jersey 

Avenue, SE., Washington, DC 20590–

0001. 

(3) Hand delivery: Same as mail 

address above, between 9 a.m. and 5 

p.m., Monday through Friday, except 

Federal holidays. The telephone number 

is 202–366–9329. 

(4) Fax: 202–493–2251. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this proposed 

rule, call Dennis Sens, Project Manager, 

Fifth Coast Guard District, Inspections 

and Investigations Branch, at (757) 398–

6204. If you have questions on viewing 

or submitting material to the docket, call 

Renee V. Wright, Program Manager, 

Docket Operations, telephone 202–366–

9826. 

SUPPLEMENTARY INFORMATION: 

Public Participation and Request for 

Comments 

We encourage you to participate in 

this rulemaking by submitting 

comments and related materials. All 

comments received will be posted, 

without change, to http:// 

www.regulations.gov and will include 

any personal information you have 

provided. We have an agreement with 

the Department of Transportation to use 

the Docket Management Facility. 

Submitting Comments 

If you submit a comment, please 

include the docket number for this 

rulemaking (USCG–2008–0761), 

indicate the specific section of this 

document to which each comment 

applies, and give the reason for each 

comment. We recommend that you 

include your name and a mailing 

address, an e-mail address, or a phone 

number in the body of your document 

so that we can contact you if we have 

questions regarding your submission. 

You may submit your comments and 

material by electronic means, mail, fax, 

or delivery to the Docket Management 

Facility at the address under ADDRESSES; 

but please submit your comments and 

material by only one means. If you 

submit them by mail or delivery, submit 

them in an unbound format, no larger 

than 81⁄2 by 11 inches, suitable for 

copying and electronic filing. If you 

submit them by mail and would like to 

know that they reached the Facility, 

please enclose a stamped, self-addressed 

postcard or envelope. We will consider 

all comments and material received 

during the comment period. We may 

change this proposed rule in view of 

them. 

Viewing Comments and Documents 

To view comments, as well as 

documents mentioned in this preamble 

as being available in the docket, go to 

http://www.regulations.gov at any time. 

Enter the docket number for this 

rulemaking (USCG–2008–0761) in the 

Search box, and click ‘‘Go >>.’’ You may 

also visit either the Docket Management 

Facility in Room W12–140 on the 

ground floor of the Department of 

Transportation West Building, 1200 

New Jersey Avenue, SE., Washington, 

DC 20590, between 9 a.m. and 5 p.m., 


rmajette on PRODPC74 with PROPOSALS
45920 Federal Register / Vol. 73, No. 153 / Thursday, August 7, 2008 / Proposed Rules 

Monday through Friday, except Federal 

holidays; or the Fifth Coast Guard 

District, Prevention Division, 431 

Crawford Street, Portsmouth, VA 23704 

between 10 a.m. and 2 p.m., Monday 

through Friday, except Federal holidays. 

Privacy Act 

Anyone can search the electronic 

form of all comments received into any 

of our dockets by the name of the 

individual submitting the comment (or 

signing the comment, if submitted on 

behalf of an association, business, labor 

union, etc.). You may review a Privacy 

Act, system of records notice regarding 

our public dockets in the January 17, 

2008 issue of the Federal Register (73 

FR 3316). 

Public Meeting 

We do not now plan to hold a public 

meeting. But you may submit a request 

for one to the Docket Management 

Facility at the address under ADDRESSES

explaining why one would be 

beneficial. If we determine that one 

would aid this rulemaking, we will hold 

one at a time and place announced by 

a later notice in the Federal Register. 

Background and Purpose 

On September 21, 2008, the Jefferson 

Patterson Park and Museum will 

sponsor ‘‘War of 1812 North American 

Grand Tactical’’ on the waters of St. 

Leonard Creek and the Patuxent River, 

Calvert County, MD. The event will 

consist of four tall ships and several 

small boats that will re-enact sea battles 

in Maryland during the War of 1812. 

The regulated area originates along the 

northern shore of St. Leonard Creek, 

thence west to Petersons Point thence 

northwest along the shoreline of the 

Patuxent River adjacent to Jefferson 

Patterson Park and Museum and 

extends outward over the water within 

an approximately 500 yard arc. Due to 

the need for vessel control during the 

event, the Coast Guard will temporarily 

restrict vessel traffic in the event area to 

provide for the safety of participants, 

spectators and other transiting vessels. 

Discussion of Proposed Rule 

The Coast Guard proposes to establish 

temporary special local regulations on 

specified waters of St. Leonard Creek 

and Patuxent River, Calvert County, 

MD. The regulations will be in effect 

from 7 a.m. to 3:30 p.m. on September 

21, 2008. The effect will be to restrict 

general navigation in the regulated area 

during the event. Except for persons or 

vessels authorized by the Coast Guard 

Patrol Commander, no person or vessel 

may enter or remain in the regulated 

area. Vessel traffic may be allowed to 

transit the regulated area at slow speed 

when event activity is halted, and when 

the Coast Guard Patrol Commander 

determines it is safe to do so. These 

regulations are needed to control vessel 

traffic during the event to enhance the 

safety of participants, spectators and 

transiting vessels. 

Regulatory Analyses 

We developed this proposed rule after 

considering numerous statutes and 

executive orders related to rulemaking. 

Below we summarize our analyses 

based on 13 of these statutes or 

executive orders. 

Regulatory Planning and Review 

This proposed rule is not a significant 

regulatory action under section 3(f) of 

Executive Order 12866, Regulatory 

Planning and Review, and does not 

require an assessment of potential costs 

and benefits under section 6(a)(3) of that 

Order. The Office of Management and 

Budget has not reviewed it under that 

Order. 

Although this regulation will prevent 

traffic from transiting a portion of St. 

Leonard Creek and Patuxent River 

during the event, the effect of this 

regulation will not be significant due to 

the limited duration that the regulated 

area will be in effect and the extensive 

advance notifications that will be made 

to the maritime community via the 

Local Notice to Mariners, marine 

information broadcasts, and area 

newspapers, so mariners can adjust 

their plans accordingly. Additionally, 

the regulated area has been narrowly 

tailored to impose the least impact on 

general navigation yet provide the level 

of safety deemed necessary. Vessel 

traffic may be able to transit the 

regulated area at slow speed when event 

activity is halted, when the Coast Guard 

Patrol Commander deems it is safe to do 

so. 

Small Entities 

Under the Regulatory Flexibility Act 

(5 U.S.C. 601–612), we have considered 

whether this proposed rule would have 

a significant economic impact on a 

substantial number of small entities. 

The term ‘‘small entities’’ comprises 

small businesses, not-for-profit 

organizations that are independently 

owned and operated and are not 

dominant in their fields, and 

governmental jurisdictions with 

populations of less than 50,000. 

The Coast Guard certifies under 5 

U.S.C. 605(b) that this proposed rule 

would not have a significant economic 

impact on a substantial number of small 

entities. This proposed rule would affect 

the following entities, some of which 

might be small entities: The owners or 

operators of vessels intending to transit 

or anchor in the effected portion of St. 

Leonard Creek and Patuxent River 

during the event. 

Although this regulation prevents 

traffic from transiting a small segment of 

St. Leonard Creek and the Patuxent 

River during the event, this proposed 

rule would not have a significant 

economic impact on a substantial 

number of small entities because this 

proposed rule would be in effect for 

only a limited period and vessel traffic 

may be able to transit the regulated area 

when event activity is halted, when the 

Coast Guard Patrol Commander deems it 

is safe to do so. Before the enforcement 

period, we will issue maritime 

advisories so mariners can adjust their 

plans accordingly. 

If you think that your business, 

organization, or governmental 

jurisdiction qualifies as a small entity 

and that this rule would have a 

significant economic impact on it, 

please submit a comment (see 

ADDRESSES) explaining why you think it 

qualifies and how and to what degree 

this rule would economically affect it. 

Assistance for Small Entities 

Under section 213(a) of the Small 

Business Regulatory Enforcement 

Fairness Act of 1996 (Pub. L. 104–121), 

we want to assist small entities in 

understanding this proposed rule so that 

they can better evaluate its effects on 

them and participate in the rulemaking. 

If the rule would affect your small 

business, organization, or governmental 

jurisdiction and you have questions 

concerning its provisions or options for 

compliance, please contact the address 

listed under ADDRESSES. The Coast 

Guard will not retaliate against small 

entities that question or complain about 

this proposed rule or any policy or 

action of the Coast Guard. 

Collection of Information 

This proposed rule would call for no 

new collection of information under the 

Paperwork Reduction Act of 1995 (44 

U.S.C. 3501–3520). 

Federalism 

A rule has implications for federalism 

under Executive Order 13132, 

Federalism, if it has a substantial direct 

effect on State or local governments and 

would either preempt State law or 

impose a substantial direct cost of 

compliance on them. We have analyzed 

this proposed rule under that Order and 

have determined that it does not have 

implications for federalism. 


rmajette on PRODPC74 with PROPOSALS
Federal Register / Vol. 73, No. 153 / Thursday, August 7, 2008 / Proposed Rules 45921 

Unfunded Mandates Reform Act 

The Unfunded Mandates Reform Act 

of 1995 (2 U.S.C. 1531–1538) requires 

Federal agencies to assess the effects of 

their discretionary regulatory actions. In 

particular, the Act addresses actions 

that may result in the expenditure by a 

State, local, or tribal government, in the 

aggregate, or by the private sector of 

$100,000,000 or more in any one year. 

Though this proposed rule would not 

result in such an expenditure, we do 

discuss the effects of this rule elsewhere 

in this preamble. 

Taking of Private Property 

This proposed rule would not effect a 

taking of private property or otherwise 

have taking implications under 

Executive Order 12630, Governmental 

Actions and Interference With 

Constitutionally Protected Property 

Rights. 

Civil Justice Reform 

This proposed rule meets applicable 

standards in sections 3(a) and 3(b)(2) of 

Executive Order 12988, Civil Justice 

Reform, to minimize litigation, 

eliminate ambiguity, and reduce 

burden. 

Protection of Children 

We have analyzed this proposed rule 

under Executive Order 13045, 

Protection of Children From 

Environmental Health Risks and Safety 

Risks. This rule is not an economically 

significant rule and would not create an 

environmental risk to health or risk to 

safety that might disproportionately 

affect children. 

Indian Tribal Governments 

This proposed rule does not have 

tribal implications under Executive 

Order 13175, Consultation and 

Coordination With Indian Tribal 

Governments, because it would not have 

a substantial direct effect on one or 

more Indian tribes, on the relationship 

between the Federal Government and 

Indian tribes, or on the distribution of 

power and responsibilities between the 

Federal Government and Indian tribes. 

Energy Effects 

We have analyzed this proposed rule 

under Executive Order 13211, Actions 

Concerning Regulations That 

Significantly Affect Energy Supply, 

Distribution, or Use. We have 

determined that it is not a ‘‘significant 

energy action’’ under that order because 

it is not a ‘‘significant regulatory action’’

under Executive Order 12866 and is not 

likely to have a significant adverse effect 

on the supply, distribution, or use of 

energy. The Administrator of the Office 

of Information and Regulatory Affairs 

has not designated it as a significant 

energy action. Therefore, it does not 

require a Statement of Energy Effects 

under Executive Order 13211. 

Technical Standards 

The National Technology Transfer 

and Advancement Act (NTTAA) (15 

U.S.C. 272 note) directs agencies to use 

voluntary consensus standards in their 

regulatory activities unless the agency 

provides Congress, through the Office of 

Management and Budget, with an 

explanation of why using these 

standards would be inconsistent with 

applicable law or otherwise impractical. 

Voluntary consensus standards are 

technical standards (e.g., specifications 

of materials, performance, design, or 

operation; test methods; sampling 

procedures; and related management 

systems practices) that are developed or 

adopted by voluntary consensus 

standards bodies. 

This proposed rule does not use 

technical standards. Therefore, we did 

not consider the use of voluntary 

consensus standards. 

Environment 

We have analyzed this proposed rule 

under Department of Homeland 

Security Management Directive 5100.1 

and Commandant Instruction 

M16475.lD, which guide the Coast 

Guard in complying with the National 

Environmental Policy Act of 1969 

(NEPA) (42 U.S.C. 4321–4370f), and 

have made a preliminary determination 

that this action is not likely to have a 

significant effect on the human 

environment. An environmental 

analysis checklist supporting this 

preliminary determination is available 

in the docket where indicated under 

ADDRESSES. We seek any comments or 

information that may lead to the 

discovery of a significant environmental 

impact from this proposed rule. 

List of Subjects in 33 CFR Part 100 

Marine safety, Navigation (water), 

Reporting and recordkeeping 

requirements, Waterways. 

For the reasons discussed in the 

preamble, the Coast Guard proposes to 

amend 33 CFR part 100 as follows: 

PART 100—REGATTAS AND MARINE 

PARADES 

1. The authority citation for part 100 

continues to read as follows: 

Authority: 33 U.S.C. 1233. 

2. Add a temporary § 100.35–T05–

0761 to read as follows: 

§ 100.35–T05–0761 St. Leonard Creek, 

Patuxent River, St. Calvert County, MD. 

(a) Definitions: The following 

definitions apply to this section: (1) 

Coast Guard Patrol Commander means 

a commissioned, warrant, or petty 

officer of the Coast Guard who has been 

designated by the Commander, Coast 

Guard Sector Baltimore to act on his 

behalf. 

(2) Official Patrol means any vessel 

assigned or approved by Commander, 

Coast Guard Sector Baltimore with a 

commissioned, warrant, or petty officer 

on board and displaying a Coast Guard 

ensign. 

(3) Participant includes all vessels 

participating in the War of 1812 Grand 

Tactical re-enactment under the 

auspices of a Marine Event Permit 

issued to the event sponsor and 

approved by Commander, Coast Guard 

Sector Baltimore. 

(4) Regulated area includes the waters 

of the Patuxent River and St. Leonard 

Creek, Calvert County, MD, within the 

general vicinity of Petersons Point. The 

area is bounded on the east by a line 

drawn along longitude 076°30′00′′ West, 

bounded on the south by a line drawn 

along latitude 38°23′00′′ North, bounded 

on the west by a line drawn along 

longitude 076°31′20′′ West and bounded 

on the north by the Patuxent River 

shoreline. All coordinates reference 

Datum NAD 1983. 

(b) Special local regulations: (1) 

Except for event participants and 

persons or vessels authorized by the 

Coast Guard Patrol Commander, no 

person or vessel may enter or remain in 

the regulated area. 

(2) The operator of any vessel in the 

regulated area shall: (i) Stop the vessel 

immediately when directed to do so by 

any Official Patrol. 

(ii) Proceed as directed by any Official 

Patrol. 

(iii) When authorized to transit the 

regulated area, all vessels shall proceed 

at the minimum speed necessary to 

maintain a safe course that minimizes 

wake near the event area. 

(c) Enforcement period. This section 

will be enforced from 7 a.m. to 3:30 p.m. 

on September 21, 2008. 

Dated: July 28, 2008. 

Fred M. Rosa, Jr., 

Rear Admiral, U.S. Coast Guard Commander, 

Fifth Coast Guard District. 

[FR Doc. E8–18096 Filed 8–6–08; 8:45 am] 

BILLING CODE 4910–15–P 


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