Federal Register / Vol. 79, No. 207 / Monday, October 27, 2014 / Rules and Regulations 63811 

on a substantial number of small entities 

under the criteria of the Regulatory 

Flexibility Act. 

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Incorporation by reference, 

Safety. 

Adoption of the Amendment 

Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA amends 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 FAA amends § 39.13 by adding 

the following new airworthiness 

directive (AD): 

2014–21–03 Airbus Helicopters (Previously 

Eurocopter France): Amendment 39– 

17995; Docket No. FAA–2014–0832; 

Directorate Identifier 2014–SW–044–AD. 

(a) Applicability 

This AD applies to Airbus Helicopters 

Model AS332L2 helicopters with a yaw 

control damper support (support) part 

number 332A25–1334–00 installed, 

certificated in any category. 

(b) Unsafe Condition 

This AD defines the unsafe condition as a 

crack on a support at an attachment point, 

which could result in failure of the support, 

separation of the yaw damper unit, blocking 

of the yaw flight control channel, and 

reduced control of the helicopter. 

(c) Effective Date 

This AD becomes effective November 12, 

2014. 

(d) Compliance 

You are responsible for performing each 

action required by this AD within the 

specified compliance time unless it has 

already been accomplished prior to that time. 

(e) Required Actions 

For helicopters with 3,900 hours time-inservice (TIS) or more, within 100 hours TIS 

and thereafter at intervals not exceeding 825 

hours TIS, using a light source and a mirror, 

inspect each support at the four attachment 

points for a crack. If there is a crack, before 

further flight, replace the support. 

(f) Special Flight Permits 

Special flight permits are prohibited. 

(g) Alternative Methods of Compliance 

(AMOCs) 

(1) The Manager, Safety Management 

Group, FAA, may approve AMOCs for this 

AD. Send your proposal to: Rao Edupuganti, 

Aviation Safety Engineer, Regulations and 

Policy Group, Rotorcraft Directorate, FAA, 

2601 Meacham Blvd., Fort Worth, Texas 

76137; telephone (817) 222–5110; email 

rao.edupuganti@faa.gov. 

(2) For operations conducted under a 14 

CFR part 119 operating certificate or under 

14 CFR part 91, subpart K, we suggest that 

you notify your principal inspector, or 

lacking a principal inspector, the manager of 

the local flight standards district office or 

certificate holding district office, before 

operating any aircraft complying with this 

AD through an AMOC. 

(h) Additional Information 

(1) Airbus Helicopters Alert Service 

Bulletin No. AS332–05.00.98, Revision 0, 

dated March 26, 2014, which is not 

incorporated by reference, contains 

additional information about the subject of 

this AD. For service information identified in 

this AD, contact Airbus Helicopters, Inc., 

2701 N. Forum Drive, Grand Prairie, TX 

75052; telephone (972) 641–0000 or (800) 

232–0323; fax (972) 641–3775; or at http:// 

www.airbushelicopters.com/techpub. You 

may review a copy of the service information 

at the FAA, Office of the Regional Counsel, 

Southwest Region, 2601 Meacham Blvd., 

Room 663, Fort Worth, Texas 76137. 

(2) The subject of this AD is addressed in 

European Aviation Safety Agency (EASA) AD 

No. 2014–0080, dated March 27, 2014. You 

may view the EASA AD on the Internet at 

http://www.regulations.gov in Docket No. 

FAA–2014–0832. 

(i) Subject 

Joint Aircraft Service Component (JASC) 

Code: 6700: Rotorcraft Flight Control. 

Issued in Fort Worth, Texas, on October 6, 

2014. 

Lance T. Gant, 

Acting Manager, Rotorcraft Directorate, 

Aircraft Certification Service. 

[FR Doc. 2014–25406 Filed 10–24–14; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 31 and 301 

[TD 9699] 

RIN 1545–BG53 

Removal of the Qualified Payment 

Card Agent Program 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations that will remove regulations 

relating to information reporting and 

backup withholding for the Qualified 

Payment Card Agent (QPCA) Program. 

This document also amends regulations 

to remove references to the QPCA 

Program. Enactment of the payment 

card and third party network reporting 

requirements in the Housing Assistance 

Tax Act of 2008 made the QPCA 

Program obsolete. Because no payors 

have applied to be designated as a 

QPCA (and no payors have been 

designated as a QPCA), no taxpayers 

will be affected by these final 

regulations. 

DATES: These regulations are effective 

October 27, 2014. 

FOR FURTHER INFORMATION CONTACT: 

Michael Hara, (202) 317–5413 (not tollfree calls). 

SUPPLEMENTARY INFORMATION: 

Background 

This document amends the 

Employment Tax Regulations (26 CFR 

Part 31) and the Procedure and 

Administration Regulations (26 CFR 

Part 301) to remove deadwood 

provisions relating to the now obsolete 

QPCA Program. On March 24, 2014, a 

notice of proposed rulemaking (REG– 

163195–05) was published in the 

Federal Register (79 FR 15926) 

proposing to remove §§ 31.3406(g)–1(f), 

301.6724–1(e)(1)(vi)(H), and 301.6724– 

1(f)(5)(vii) and amend § 301.6724– 

1(c)(6) to remove references to QPCAs. 

The notice of proposed rulemaking also 

withdrew proposed regulations 

published in the Federal Register on 

July 13, 2007 relating to the QPCA 

Program (72 FR 38534). No comments 

were received in response to the 

proposed regulations. 

Section 6041(a) requires persons 

engaged in a trade or business and 

making payments in the course of such 

trade or business to another person of 

rent, salaries, wages, premiums, 

annuities, compensations, 

remunerations, emoluments, or other 

fixed or determinable gains, profits, and 

income of $600 or more in any one 

taxable year to file information returns 

with the IRS and to furnish information 

statements to payees. Among other 

items, the payor must include the 

payee’s name and taxpayer 

identification number (TIN) on the 

information return and the information 

statement. Section 3406(a)(1) requires a 

payor to withhold on any reportable 

payment (as defined in section 

3406(b)(1)) if: (1) The payee fails to 

furnish the payee’s TIN to the payor as 

required; or (2) the Secretary notifies the 

payor that the TIN furnished by the 

payee is incorrect. 

The QPCA Program was developed by 

the IRS to enhance the accuracy of 

section 6041 information reporting in 

transactions where a payment card, 

such as a credit card, is accepted as 


rmajette on DSK2TPTVN1PROD with RULES
63812 Federal Register / Vol. 79, No. 207 / Monday, October 27, 2014 / Rules and Regulations 

payment. To implement the QPCA 

Program, on July 13, 2004, the Treasury 

Department and the IRS published final 

regulations in the Federal Register (TD 

9136) (69 FR 41938) under sections 

6041, 3406, and 6724. The Treasury 

Department and the IRS also published 

several pieces of guidance in the 

Internal Revenue Bulletin to implement 

the program. See Notice 2003–13 (2003– 

1 CB 513 (February 24, 2003)); Revenue 

Procedure 2004–42 (2004–2 CB 121 

(August 2, 2004)); Revenue Procedure 

2004–43 (2004–2 CB 124 (August 2, 

2004)) (see § 601.601(d)(2)(ii)(b) of the 

chapter). In addition, proposed 

regulations were published on July 13, 

2007 (REG–163195–05 published in the 

Federal Register (72 FR 38534) and a 

proposed revenue procedure (Notice 

2007–59 (2007–30 IRB 135)) was 

published on July 23, 2007. The 2007 

proposed regulations were withdrawn 

by the notice of proposed rulemaking 

(REG–163195–05) published in the 

Federal Register (79 FR 15926) on 

March 25, 2014. 

Under the QPCA Program, a payment 

card organization may apply to the IRS 

to be designated as a QPCA. For this 

purpose, a payment card organization 

was defined as an entity that set the 

standards and provided the mechanism, 

either directly or indirectly through 

members and affiliates, for effectuating 

payment between a purchaser and a 

merchant in a payment card transaction. 

See section 5.06 of Notice 2007–59. 

Once designated, the QPCA was 

permitted to act on behalf of a payor/

cardholder to solicit, collect, and 

validate the name and TIN of a payee/ 

merchant, and to provide that 

information to the payor/cardholder to 

enable the payor/cardholder to meet its 

section 6041 reporting obligation, if any. 

Section 6050W, enacted by the 

Housing Assistance Tax Act of 2008, 

Public Law 110–289, obsoleted the 

QPCA Program. Section 6050W requires 

payment settlement entities, including 

payment card organizations, to report 

payments made in settlement of 

payment card and third party network 

transactions. Regulations published 

under section 6050W and section 6041 

provide, among other things, that 

payments required to be reported under 

section 6050W are not also required to 

be reported under section 6041. See 

§ 1.6041–1(a)(1)(iv). Because payment 

card organizations now have a reporting 

obligation with respect to payment card 

transactions, there is no longer a need 

for payment card organizations to 

solicit, collect, and verify payee/

merchant names/TINs for the payor/

cardholder. Thus, enactment of section 

6050W made the QPCA Program 

obsolete. 

Explanation of Provisions 

These final regulations adopt the 

proposed regulations without change. 

Accordingly, the regulations under 

§§ 31.3406(g) 1(f), 301.6724– 

1(e)(1)(vi)(H), and 301.6724–1(f)(5)(vii) 

are removed, and the regulations under 

§ 301.6724–1(c)(6) are amended. In 

addition, Revenue Procedure 2004–42, 

Revenue Procedure 2004–43, Notice 

2003–13, Notice 2003–37, and Notice 

2007–59 are obsoleted. See 

§ 601.601(d)(2)(ii)(b) of the chapter. 

Effective Date 

Sections 31.3406(g)–1(f), 301.6724– 

1(e)(1)(vi)(H), and 301.6724–1(f)(5)(vii) 

would be removed on the date these 

regulations are published as final 

regulations in the Federal Register. 

Amendments to § 301.6724–1(c)(6) 

would be effective on the date these 

regulations are published as final in the 

Federal Register. 

Special Analyses 

It has been determined that this 

Treasury Decision is not a significant 

regulatory action as defined in 

Executive Order 12866, as 

supplemented by Executive Order 

13563. 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. Because the regulations do 

not impose a collection of information 

on small entities, the Regulatory 

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

not apply. Pursuant to section 7805(f) of 

the Code, the notice of proposed 

rulemaking that preceded these final 

regulations was submitted to the Chief 

Counsel for Advocacy of the Small 

Business Administration for comment 

on its impact on small business and no 

comments were received. 

Effect on Other Documents 

The following publications are 

obsolete as of October 27, 2014: 

Notice 2003–13 (2003–1 CB 513); 

Notice 2003–37 (2003–1 CB 1121); Rev. 

Proc. 2004–42 (2004–2 CB 121); Rev. 

Proc. 2004–43 (2004–2 CB 124); and 

Notice 2007–59 (2007–30 IRB 135) (see 

§ 601.601(d)(2)(ii)(b) of the chapter). 

Drafting Information 

The principal author of these final 

regulations is Michael Hara of the Office 

of Associate Chief Counsel (Procedure 

and Administration). 

List of Subjects 

26 CFR Part 31 

Employment taxes, Income taxes, 

Penalties, Pensions, Railroad retirement, 

Reporting and recordkeeping 

requirements, Social Security, 

Unemployment compensation. 

26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Income taxes, Gift taxes, 

Penalties, Reporting and recordkeeping 

requirements. 

Amendments to the Regulations 

Accordingly, 26 CFR parts 31 and 301 

are amended as follows: 

PART 31—EMPLOYMENT TAXES AND 

COLLECTION OF INCOME TAX AT 

SOURCE 

■ Paragraph 1. The authority citation 

for part 31 continues to read in part as 

follows: 

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

§ 31.3406(g)–1 [Amended] 

■ Par. 2. Section 31.3406(g)–1 is 

amended by removing paragraph (f). 

PART 301—PROCEDURE AND 

ADMINISTRATION 

■ Par. 3. The authority citation for part 

301 continues to read in part as follows: 

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

§ 301.6724–1 [Amended] 

■ Par. 4. Section 301.6724–1 is 

amended by: 

■ a. Removing the language ‘‘or a 

qualified Payment Card Agent (QPCA) 

as defined in § 31.3406(g)–1(f)(2)(v) of 

this chapter,’’ from the introductory text 

of paragraph (c)(6). 

■ b. Removing paragraphs (e)(1)(vi)(H) 

and (f)(5)(vii). 

Approved: October 9, 2014. 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

Mark J. Mazur, 

Assistant Secretary of Treasury (Tax Policy). 

[FR Doc. 2014–25475 Filed 10–24–14; 8:45 am] 

BILLING CODE 4830–01–P 


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