67396 Federal Register / Vol. 79, No. 219 / Thursday, November 13, 2014 / Proposed Rules 

unless the recipient can demonstrate 

that making the accommodations would 

fundamentally alter the nature of the 

service, program, or activity or result in 

an undue financial and administrative 

burden. For the purposes of this section, 

the term ‘‘reasonable accommodation’’ 

shall be interpreted in a manner 

consistent with the term ‘‘reasonable 

modifications’’ as set forth in the 

Americans with Disabilities Act Title II 

regulation at 28 CFR 35.130(b)(7), and 

not as it is defined or interpreted for the 

purposes of employment discrimination 

under Title I of the ADA (42 U.S.C. 

12111–12112) and its implementing 

regulations at 29 CFR part 1630. 

Cheryl E. Parker, 

NASA Federal Register Liaison Officer. 

[FR Doc. 2014–26543 Filed 11–12–14; 8:45 am] 

BILLING CODE 7510–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 801 

[REG–138605–13] 

RIN 1545–BL88 

Balanced System for Measuring 

Organizational and Employee 

Performance Within the Internal 

Revenue Service 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulation. 

SUMMARY: In the Rules and Regulations 

section of this issue of the Federal 

Register, the IRS and the Treasury 

Department are issuing a temporary 

regulation modifying the regulations 

governing the IRS Balanced System for 

Measuring Organizational and 

Employee Performance. The section 

being modified, Employee satisfaction 

measures, collects information from 

employees to measure and report on 

employee satisfaction. The temporary 

regulation provides for the reporting of 

this information to a higher agency 

level, to be consistent with other 

government-wide employee satisfaction 

surveys. The text of the temporary 

regulation serves as the text of the 

proposed regulation. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by January 12, 2015. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–138605–13), 

Internal Revenue Service, Room 5203, 

P.O. Box 7604, Ben Franklin Station, 

Washington, 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–138605– 

13), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC 20224; or sent 

electronically via the Federal 

eRulemaking Portal at http://

www.regulations.gov (IRS–REG– 

138605–13). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulation, 

Neil Worden, (202) 317–5775; 

concerning submissions of comments, 

Oluwafunmilayo (Funmi) Taylor, 

Publications and Regulations Branch, 

(202) 317–6901 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The temporary regulation published 

in the Rules and Regulations section of 

this issue of the Federal Register 

amends 26 CFR part 801 to permit the 

reporting of information collected to 

measure employee satisfaction to a 

higher agency level than the regulation 

currently allows. The Explanation of 

Provisions section of the temporary 

regulation explains the purpose of the 

temporary regulation and this proposed 

regulation. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking 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, and because the regulation 

does 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 Internal Revenue 

Code, this notice of proposed 

rulemaking will be submitted to the 

Chief Counsel for Advocacy of the Small 

Business Administration for comment 

on its impact on small business. 

Comments and Requests for a Public 

Hearing 

Before this proposed regulation is 

adopted as a final regulation, 

consideration will be given to any 

written or electronic comments that are 

timely submitted to the IRS. The IRS 

and the Treasury Department request 

comments on all aspects of the proposed 

regulations. All comments will be 

available for public inspection and 

copying. A public hearing may be 

scheduled if requested by any person 

who timely submits comments. If a 

public hearing is scheduled, notice of 

the date, time and place for the hearing 

will be published in the Federal 

Register. 

Drafting Information 

The principal author of these 

regulations is Karen F. Keller, Office of 

Associate Chief Counsel (General Legal 

Services). However, other personnel 

from the IRS participated in their 

development. 

List of Subjects in 26 CFR Part 801 

Federal employees, Organization and 

functions (Government agencies). 

Proposed Amendment to the 

Regulations 

Accordingly, 26 CFR Part 801 is 

proposed to be amended as follows: 

PART 801—BALANCED SYSTEM FOR 

MEASURING ORGANIZATIONAL AND 

EMPLOYEE PERFORMANCE WITHIN 

THE INTERNAL REVENUE SERVICE 

■ Paragraph 1. The authority citation 

for part 801 continues to read in part as 

follows: 

Authority: 5 U.S.C. 9501 * * * 

■ Par. 2. Section 801.5 is amended to 

read as follows: 

§ 801.5 [The text of the proposed 

amendment to § 801.5 is the same as the 

text of § 801.5T published elsewhere in this 

issue of the Federal Register]. 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2014–26781 Filed 11–12–14; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE INTERIOR 

Office of Surface Mining Reclamation 

and Enforcement 

30 CFR Part 948 

[SATS No.: WV–122–FOR; Docket ID: 

OSMRE–2013–0011; S1D1SSS08011000 

SX066A00067F144S180110; 

S2D2SSS08011000SX066A00033 

F14XS501520] 

West Virginia Regulatory Program 

AGENCY: Office of Surface Mining 

Reclamation and Enforcement (OSMRE), 

Interior. 

ACTION: Proposed rule; reopening of the 

comment period. 

SUMMARY: We are reopening the public 

comment period on a proposed 


tkelley on DSK3SPTVN1PROD with PROPOSALS
Federal Register / Vol. 79, No. 219 / Thursday, November 13, 2014 / Proposed Rules 67397 

amendment to the West Virginia 

permanent regulatory program under 

the Surface Mining Control and 

Reclamation Act of 1977 (SMCRA or the 

Act). The proposed amendment consists 

of a Special Reclamation Tax Credit 

Rule that was submitted to OSMRE on 

August 7, 2014. The purpose of this 

document is to provide the public 15 

additional days to comment on the 

proposed amendment. 

DATES: The comment period for the 

proposed rule published on May 20, 

2014, at 79 FR 28858–28860 is 

reopened. We will accept written 

comments on this amendment and the 

Special Reclamation Tax Credit Rule 

being announced today until 4:00 p.m. 

EDT, on November 28, 2014. 

ADDRESSES: You may submit comments 

by any of the following two methods: 

Federal eRulemaking Portal: http://

www.regulations.gov. The proposed rule 

has been assigned Docket ID OSM– 

2013–0011. If you would like to submit 

comments through the Federal 

eRulemaking Portal, go to http://

www.regulations.gov and follow the 

instructions. 

Mail/hand Delivery: Mr. Roger W. 

Calhoun, Director, Charleston Field 

Office, Office of Surface Mining 

Reclamation and Enforcement, 1027 

Virginia Street, East, Charleston, West 

Virginia 25301. 

Please include the rule identifier 

(WV–122–FOR) with your written 

comments. 

Instructions: All submissions received 

must include the agency Docket ID 

(OSMRE–2013–0011) for this 

rulemaking. For detailed instructions on 

submitting comments and additional 

information on the rulemaking process, 

see ‘‘IV. Public Comment Procedures’’ 

in the SUPPLEMENTARY INFORMATION

section of this document. 

Docket: The proposed rule and any 

comments that are submitted may be 

viewed over the internet at http://

www.regulations.gov. Look for Docket 

ID OSMRE–2013–0011. In addition, you 

may review copies of the West Virginia 

program, this amendment, and all 

written comments received in response 

to this document at the addresses listed 

below during normal business hours, 

Monday through Friday, excluding 

holidays. You may also receive one free 

copy of this amendment by contacting 

OSMRE’s Charleston Field Office listed 

below. 

Mr. Roger W. Calhoun, Director, 

Charleston Field Office, Office of 

Surface Mining Reclamation and 

Enforcement, 1027 Virginia Street, 

East, Charleston, West Virginia 25301, 

Telephone: (304) 347–7158, Email: 

chfo@osmre.gov. 

In addition, you may review a copy of 

the amendment during regular business 

hours at the following locations: 

Morgantown Area Office, Office of 

Surface Mining Reclamation and 

Enforcement, 604 Cheat Road, Suite 

150, Morgantown, West Virginia 

26508, Telephone: (304) 291–4004. 

(By Appointment Only) 

Beckley Area Office, Office of Surface 

Mining Reclamation and 

Enforcement, 313 Harper Park Drive, 

Suite 3, Beckley, West Virginia 25801, 

Telephone: (304) 255–5265. 

FOR FURTHER INFORMATION CONTACT: Mr. 

Roger W. Calhoun, Director, Charleston 

Field Office, Telephone: (304) 347– 

7158. Email: chfo@osmre.gov. 

SUPPLEMENTARY INFORMATION: 

I. Background on the West Virginia Program 

II. Description and Submission of the 

Proposed Amendment 

III. Description of OSMRE’s Proposed Action 

IV. Public Comment Procedures 

V. Procedural Determinations 

I. Background on the West Virginia 

Program 

Section 503(a) of the Act permits a 

State to assume primacy for the 

regulation of surface coal mining and 

reclamation operations on non-Federal 

and non-Indian lands within its borders 

by demonstrating that its program 

includes, among other things, ‘‘. . . a 

State law which provides for the 

regulation of surface coal mining and 

reclamation operations in accordance 

with the requirements of the Act . . .; 

and rules and regulations consistent 

with regulations issued by the Secretary 

pursuant to the Act.’’ See 30 U.S.C. 

1253(a)(1) and (7). On the basis of these 

criteria, the Secretary of the Interior 

conditionally approved the West 

Virginia program on January 21, 1981. 

You can find background information 

on the West Virginia program, including 

the Secretary’s findings, the disposition 

of comments, and conditions of 

approval of the West Virginia program 

in the January 21, 1981, Federal 

Register (46 FR 5915). You can also find 

later actions concerning West Virginia’s 

program and program amendments at 30 

CFR 948.10, 948.12, 948.13, 948.15, and 

948.16. 

II. Description and Submission of the 

Proposed Amendment 

On June 6, 2014, the West Virginia 

State Tax Department filed a Special 

Reclamation Tax Credit Rule with the 

Secretary of State to implement the 

special reclamation tax incentive 

revisions at West Virginia Code Section 

22–3–11(g) and (h) for mine operators 

who reclaim bond forfeiture sites within 

the State. The statutory revisions, as set 

forth in Committee Substitute for House 

Bill 2352, were previously announced 

in the May 20, 2014, Federal Register 

(79 FR 28858–28860). On August 7, 

2014, the West Virginia Department of 

Environmental Protection (WVDEP) 

submitted the proposed rule to OSMRE 

at a meeting of the Special Reclamation 

Fund Advisory Council (Administrative 

Record Number WV–1597). The purpose 

of this notice is to provide the public an 

additional 15 days to review and 

comment on the proposed amendment 

announced in the Federal Register on 

May 20, 2014, at 79 FR 28858–28860 

and the Special Reclamation Tax Credit 

Rule being announced today. 

III. Description of OSMRE’s Proposed 

Action 

1. CSR 110–29–1–6 Special Reclamation 

Tax Credit 

This rule further clarifies and 

implements the proposed revisions to 

West Virginia Code 22–3–11(g and h) 

relating to special reclamation tax 

incentives for mine operators who 

reclaim bond forfeiture sites. The new 

Special Reclamation Tax Credit 

regulations are set forth at the Code of 

State Regulations (CSR) 110–29–1 

through 6. 

Non-substantive additions at CSR 

110–29–2 include definitions of ‘‘Act,’’ 

‘‘Bond forfeited mine site,’’ ‘‘Secretary,’’ 

and ‘‘Tax Commissioner.’’ 

CSR 110–29–1.5 clarifies that the 

special reclamation tax credit is only 

available to qualified operators for 

taxable years beginning on or after July 

12, 2013. 

Under the new tax credit rule at CSR 

110–29–2.4, a qualified operator is any 

person that obtains a permit under the 

West Virginia Surface Coal Mining and 

Reclamation Act to mine coal and 

perform reclamation on a bond forfeited 

mine site and that qualifies for the 

special reclamation tax credit. 

CSR 110–29–4 sets forth requirements 

governing the application for and the 

amount of the tax credit. Section 4 

provides that a qualified operator may 

reclaim the bond forfeited mine site 

pursuant to either an Article 3 permit or 

a reclamation agreement. The amount of 

tax credit granted to the qualified 

operator is based on the amount of 

money that would have been spent from 

the Special Reclamation Fund and the 

Special Reclamation Water Trust Fund 

on the bond forfeited site as determined 

by the WVDEP Secretary. 

CSR 110–29–5 specifies operator 

eligibility requirements for the tax credit 

and the limitation of the tax credit. A 


tkelley on DSK3SPTVN1PROD with PROPOSALS
67398 Federal Register / Vol. 79, No. 219 / Thursday, November 13, 2014 / Proposed Rules 

qualified operator may use the tax credit 

to offset payment of or liability for the 

special reclamation tax for the tax year 

or carry it forward for use in future tax 

years until no credit is remaining. 

CSR 110–29–6 contains general 

procedures to claim and administer the 

tax credit. The qualified operator must 

provide complete and accurate forms 

and other information to claim the tax 

credit. In addition, the qualified 

operator must maintain records to verify 

the validity of the tax credit and the 

amount of tax credit claimed. Finally, 

the Tax Commissioner has the authority 

to audit the qualified operator. 

All of the proposed State tax credit 

requirements identified above are 

intended to conform to the Federal 

requirements of 30 CFR 800.50 and 

sections 509 and 519 of SMCRA. 

IV. Public Comment Procedures 

Under the provisions of 30 CFR 

732.17(h), we are seeking your 

comments on whether the amendment 

satisfies the applicable program 

approval criteria of 30 CFR 732.15. If we 

approve the amendment, it will become 

part of the West Virginia program. 

Written Comments 

Send your written comments to 

OSMRE at one of the addresses given 

above. Your written comments should 

be specific, pertain only to the issues 

proposed in this rulemaking, and 

include explanations in support of your 

recommendations. We may not consider 

or respond to your comments when 

developing the final rule if they are 

received after the close of the comment 

period (see DATES) or sent to an address 

other than those listed above (see 

ADDRESSES). 

Availability of Comments 

Before including your address, phone 

number, email address, or other 

personal identifying information in your 

comment, you should be aware that 

your entire comment—including your 

personal identifying information—may 

be made publicly available at any time. 

While you can ask us in your comment 

to withhold your personal identifying 

information from public review, we 

cannot guarantee that we will be able to 

do so. 

V. Procedural Determinations 

Executive Order 12866—Regulatory 

Planning and Review 

This rule is exempted from review by 

the Office of Management and Budget 

(OMB) under Executive Order 12866. 

Other Laws and Executive Orders 

Affecting Rulemaking 

When a State submits a program 

amendment to OSMRE for review, our 

regulations at 30 CFR 732.17(h) require 

us to publish a notice in the Federal 

Register indicating receipt of the 

proposed amendment, its text or a 

summary of its terms, and an 

opportunity for public comment. We 

conclude our review of the proposed 

amendment after the close of the public 

comment period and determine whether 

the amendment should be approved, 

approved in part, or not approved. At 

that time, we will also make the 

determinations and certifications 

required by the various laws and 

executive orders governing the 

rulemaking process and include them in 

the final rule. 

List of Subjects in 30 CFR Part 948 

Intergovernmental relations, Surface 

mining, Underground mining. 

Dated: September 12, 2014. 

Thomas D. Shope, 

Regional Director, Appalachian Region. 

[FR Doc. 2014–26659 Filed 11–12–14; 8:45 am] 

BILLING CODE 4310–05–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R04–OAR–2014–0610; FRL–9919–08– 

Region 4] 

Approval and Promulgation of 

Implementation Plans; Region 4 

States; 2008 Lead, 2008 Ozone and 

2010 Nitrogen Dioxide Prevention of 

Significant Deterioration Infrastructure 

Plans 

AGENCY: Environmental Protection 

Agency. 

ACTION: Proposed rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is proposing to approve 

portions of submissions from Alabama, 

Florida, Georgia, Kentucky, Mississippi, 

South Carolina and Tennessee for 

inclusion into each State’s 

implementation plan. This proposal 

pertains to the Clean Air Act (CAA or 

Act) infrastructure requirements for the 

2008 Lead, 2008 Ozone and 2010 

Nitrogen Dioxide (NO2) National 

Ambient Air Quality Standards 

(NAAQS). The CAA requires that each 

state adopt and submit a state 

implementation plan (SIP) for the 

implementation, maintenance, and 

enforcement of each NAAQS 

promulgated by EPA. These plans are 

commonly referred to as 

‘‘infrastructure’’ SIPs (hereafter referred 

to as ‘‘infrastructure SIP submissions’’). 

Specifically, EPA is proposing to 

approve the portions of the submissions 

from Alabama, Florida, Georgia, 

Kentucky, Mississippi, South Carolina 

and Tennessee that relate to the 

infrastructure SIP prevention of 

significant deterioration (PSD) 

requirements. All other applicable 

infrastructure requirements for the 2008 

Lead, 2008 Ozone and 2010 NO2

NAAQS associated with these States are 

being addressed in separate 

rulemakings. 

DATES: Written comments must be 

received on or before December 15, 

2014. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R04– 

OAR–2014–0610, by one of the 

following methods: 

1. www.regulations.gov: Follow the 

on-line instructions for submitting 

comments. 

2. Email: R4-RDS@epa.gov. 

3. Fax: (404) 562–9019. 

4. Mail: ‘‘EPA–R04–OAR–2014– 

0610,’’ Regulatory Development Section, 

Air Planning Branch, Air, Pesticides and 

Toxics Management Division, U.S. 

Environmental Protection Agency, 

Region 4, 61 Forsyth Street SW., 

Atlanta, Georgia 30303–8960. 

5. Hand Delivery or Courier: Lynorae 

Benjamin, Chief, Regulatory 

Development Section, Air Planning 

Branch, Air, Pesticides and Toxics 

Management Division, U.S. 

Environmental Protection Agency, 

Region 4, 61 Forsyth Street SW., 

Atlanta, Georgia 30303–8960. Such 

deliveries are only accepted during the 

Regional Office’s normal hours of 

operation. The Regional Office’s official 

hours of business are Monday through 

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

federal holidays. 

Instructions: Direct your comments to 

Docket ID No. EPA–R04–OAR–2014– 

0610. EPA’s policy is that all comments 

received will be included in the public 

docket without change and may be 

made available online at 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Do not submit through 

www.regulations.gov or email, 

information that you consider to be CBI 

or otherwise protected. The 

www.regulations.gov Web site is an 

‘‘anonymous access’’ system, which 

means EPA will not know your identity 


tkelley on DSK3SPTVN1PROD with PROPOSALS