54804 Federal Register / Vol. 75, No. 174 / Thursday, September 9, 2010 / Proposed Rules 

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 

identifications 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 and an outline of the topics 

to be discussed and the time to be 

devoted to each topic (signed original 

and eight (8) copies) by October 12, 

2010. 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 Kathryn Zuba of the 

Office of the Associate Chief Counsel 

(Procedure and Administration). 

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 an entry 

in numerical order to read as follows: 

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

Section 1.6012–2 is also issued under the 

authority of 26 U.S.C. 6011 and 6012. 

Par. 2. Section 1.6012–2 is amended 

by adding paragraphs (a)(4) and (a)(5) to 

read as follows: 

§ 1.6012–2 Corporations required to make 

returns of income. 

(a) * * * 

(4) Disclosure of uncertain tax 

positions. A corporation required to 

make a return under this section shall 

attach Schedule UTP, Uncertain Tax 

Position Statement, or any successor 

form, to such return, in accordance with 

forms, instructions, or other appropriate 

guidance provided by the IRS. 

(5) Effective/applicability date. 

Paragraph (a)(4) of this section applies 

to returns filed for tax years beginning 

after December 15, 2009, and ending 

after the date of publication of the 

adoption of these rules as final 

regulations in the Federal Register. 

* * * * * 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2010–22624 Filed 9–7–10; 4:15 pm] 

BILLING CODE 4830–01–P 

DEPARTMENT OF LABOR 

Mine Safety and Health Administration 

30 CFR Chapter I 

RIN 1219–AB71 

Safety and Health Management 

Programs for Mines 

AGENCY: Mine Safety and Health 

Administration, Labor. 

ACTION: Notice of public meetings; 

notice of close of comment period. 

SUMMARY: The Mine Safety and Health 

Administration (MSHA) will hold three 

public meetings to gather information 

about effective, comprehensive safety 

and health management programs at 

mines. Public meetings will include 

presentations on model programs by 

representatives from: Academia; safety 

and health professionals; industry 

organizations; worker organizations; and 

government agencies. Model programs 

should be designed to prevent injuries 

and illnesses, maintain compliance with 

the Federal Mine Safety and Health Act, 

safety and health standards and 

regulations, and include participation of 

everyone from the Chief Executive 

Officer (CEO) to workers and 

contractors. Model programs should 

involve hazard identification and 

control and training and retraining of 

workers. The Agency will use 

information from the meetings to help 

develop a proposed rule for Safety and 

Health Management Programs for mines 

which will allow miners and operators 

to be proactive in their approach to 

health and safety. 

DATES: All comments must be received 

by midnight Eastern Standard Time on 

December 17, 2010. MSHA will hold 

three meetings on October 8, 2010, 

October 12, 2010, and October 14, 2010 

at the locations listed in the 

SUPPLEMENTARY INFORMATION section of 

this notice. 

ADDRESSES: Comments must be 

identified with ‘‘RIN 1219–AB71’’ and 

may be sent by any of the following 

methods: 

(1) Federal e-Rulemaking Portal: 

http://www.regulations.gov. Follow the 

instructions for submitting comments. 

(2) Electronic mail: zzMSHAcomments@dol.gov. Include ‘‘RIN 1219– 

AB71’’ in the subject line of the message. 

(3) Facsimile: 202–693–9441. Include 

‘‘RIN 1219–AB71’’ in the subject line of 

the message. 

(4) Regular Mail: MSHA, Office of 

Standards, Regulations, and Variances, 

1100 Wilson Boulevard, Room 2350, 

Arlington, Virginia 22209–3939. 

(5) Hand Delivery or Courier: MSHA, 

Office of Standards, Regulations, and 

Variances, 1100 Wilson Boulevard, 

Room 2350, Arlington, Virginia. Sign in 

at the receptionist’s desk on the 21st 

floor. 

Comments can be accessed 

electronically at http://www.msha.gov 

under the Rules and Regs link. 

Comments may also be reviewed at 

the Office of Standards, Regulations, 

and Variances, 1100 Wilson Boulevard, 

Room 2350, Arlington, Virginia. Sign in 

at the receptionist’s desk on the 21st 

floor. 

MSHA maintains a list that enables 

subscribers to receive e-mail notification 

when rulemaking documents are 

published in the Federal Register. To 

subscribe, go to http://www.msha.gov/ 

subscriptions/subscribe.aspx. 

FOR FURTHER INFORMATION CONTACT: 

Patricia W. Silvey, Director, Office of 

Standards, Regulations, and Variances, 

MSHA, at silvey.patricia@dol.gov (email), 202–693–9440 (voice), or 202– 

693–9441 (facsimile). 

SUPPLEMENTARY INFORMATION: All 

meetings will start at 9 a.m. and 

conclude by 5 p.m. The agenda for the 

meetings will include: 

• Registration, 

• Opening Statement, 

• Presentations, 

• Comments from the Public, and 

• Closing Statement. 

MSHA requested academia, safety and 

health professionals, industry 

organizations, worker organizations, and 

government agencies to present 

information at these meetings on best 

practices for safety and health programs. 

MSHA is particularly interested in 

information on programs which include 

active involvement of workers from the 

development of the program through 

implementation to evaluation. Requests 

to present at a meeting may be made by 

telephone (202–693–9440), facsimile 

(202–693–9441), or mail (MSHA, Office 

of Standards, Regulations and 

mstockstill on DSKH9S0YB1PROD with PROPOSALS

Federal Register / Vol. 75, No. 174 / Thursday, September 9, 2010 / Proposed Rules 54805 

Variances, 1100 Wilson Boulevard, 

Room 2350, Arlington, Virginia 22209– 

3939). 

The meetings will be conducted in an 

informal manner. Presenters and 

attendees may provide written 

information to the court reporter for 

inclusion in the rulemaking record. 

MSHA will make transcripts of the 

meetings available on MSHA’s Web site 

http://www.msha.gov, and include them 

in the rulemaking record. 

The meetings will be held on the 

following dates at the locations 

indicated: 

Date Location Contact number 

October 8, 2010 ........................................ MSHA National Office, 1100 Wilson Boulevard, 25th Floor Conference Room,

Arlington, VA 22209.

(202) 693–9440 

October 12, 2010 ...................................... Embassy Suites Sacramento-Riverwalk Promenade, 100 Capitol Mall, Sacramento, CA 95814.(916) 326–5000 

October 14, 2010 ...................................... Omni William Penn Hotel, 530 William Penn Place, Pittsburgh, PA 15219 ....... (412) 281–7100 

MSHA has reviewed a number of 

guidelines for safety and health 

management programs, including: 

• The Occupational Safety and Health 

Administration’s (OSHA’s) Voluntary 

Protection Program and its Safety and 

Health Program Management 

Guidelines; 

• The American National Standards 

Institute’s (ANSI’s) and American 

Industrial Hygiene Association’s 

(AIHA’s) ANSI/AIHA’s Z10–2005, 

Occupational Health and Safety 

Management Systems; 

• The International Standards 

Organization’s (ISO’s) ISO 9001:2008 

(E), Quality management systems— 

Requirements; and 

• The British Standards Institution’s 

(BSI’s) BS OHSAS 18001:2007, 

Occupational Health and Safety 

Assessment Series, Occupational health 

and safety management systems— 

Requirements. 

The Guidelines reveal that the 

components of effective safety and 

health management programs generally 

include: 

1. Management Commitment. 

2. Worker Involvement. 

3. Hazard Identification, including 

workplace inspections for violations of 

mandatory health and safety standards. 

4. Hazard Prevention and Control. 

5. Safety and Health Training. 

6. Program Evaluation. 

Year after year, many companies 

experience low injury and illness rates 

and low violation rates. For these 

companies, preventing harm to their 

workers is more than compliance with 

safety and health requirements; it 

reflects the embodiment of a culture of 

safety—from the CEO to the worker to 

the contractor. This culture of safety 

derives from a commitment to a 

systematic, effective, comprehensive 

safety and health management program, 

implemented with the full participation 

of all workers. MSHA understands that 

many companies have developed and 

implemented effective safety and health 

management programs. At the meetings, 

you will hear about some of these 

programs. The Agency is interested in 

receiving comments on all aspects of 

safety and health management 

programs. 

MSHA will accept written comments 

and information for the record from any 

interested party, including those not 

presenting oral statements. 

Dated: September 2, 2010. 

Joseph A. Main, 

Assistant Secretary of Labor, for Mine Safety 

and Health. 

[FR Doc. 2010–22403 Filed 9–8–10; 8:45 am] 

BILLING CODE 4510–43–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R05–OAR–2010–0556; FRL–9198–1] 

Approval and Promulgation of Air 

Quality Implementation Plans; 

Minnesota; Carbon Monoxide (CO) 

Limited Maintenance Plan for the Twin 

Cities Area 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is proposing to approve 

a request submitted by the Minnesota 

Pollution Control Agency (MPCA) on 

June 16, 2010, to revise the Minnesota 

State Implementation Plan (SIP) for 

carbon monoxide (CO) under the Clean 

Air Act (CAA). The State has submitted 

a limited maintenance plan for CO 

showing continued attainment of the CO 

National Ambient Air Quality Standard 

(NAAQS) in the Minneapolis-St. Paul 

(Twin Cities) area. The one hour CO 

NAAQS and eight hour CO NAAQS are 

35 parts per million (ppm), and 9 ppm, 

respectively. This limited maintenance 

plan satisfies section 175A of the CAA, 

and is in accordance with EPA’s 

October 29, 1999, approval of the State’s 

redesignation request and maintenance 

plan for the Twin Cities area. 

Additionally, this limited maintenance 

plan for CO satisfies the requirements 

contained in the October 6, 1995, EPA 

memorandum entitled ‘‘Limited 

Maintenance Plan Option for 

Nonclassifiable CO Nonattainment 

Areas.’’ 

DATES: Comments must be received on 

or before October 12, 2010. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R05– 

OAR–2010–0556, by one of the 

following methods: 

1. http://www.regulations.gov: Follow 

the on-line instructions for submitting 

comments. 

2. E-mail: bortzer.jay@epa.gov. 

3. Fax: (312) 692–2054. 

4. Mail: Jay Bortzer, Chief, Air 

Programs Branch (AR–18J), U.S. 

Environmental Protection Agency, 77 

West Jackson Boulevard, Chicago, 

Illinois 60604. 

5. Hand Delivery: Jay Bortzer, Chief, 

Air Programs Branch (AR–18J), U.S. 

Environmental Protection Agency, 77 

West Jackson Boulevard, Chicago, 

Illinois 60604. Such deliveries are only 

accepted during the Regional Office 

normal hours of operation, and special 

arrangements should be made for 

deliveries of boxed information. The 

Regional Office official hours of 

business are Monday through Friday, 

8:30 a.m. to 4:30 p.m., excluding 

Federal holidays. 

Please see the direct final rule which 

is located in the Final Rules section of 

this Federal Register for detailed 

instructions on how to submit 

comments. 

FOR FURTHER INFORMATION CONTACT: 

Andy Chang, Environmental Engineer, 

Air Planning and Maintenance Section, 

Air Programs Branch (AR–18J), 

Environmental Protection Agency, 

Region 5, 77 West Jackson Boulevard, 

Chicago, Illinois 60604, (312) 886–0258, 

chang.andy@epa.gov. 

SUPPLEMENTARY INFORMATION: In the 

Final Rules section of this Federal 

Register, EPA is approving the State’s 

SIP submittal as a direct final rule 

without prior proposal because the 

Agency views this as a noncontroversial 

mstockstill on DSKH9S0YB1PROD with PROPOSALS