Federal Register / Vol. 82, No. 181 / Wednesday, September 20, 2017 / Proposed Rules 43925 

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

■ Par. 8. Section 301.6109–4 is 

amended by revising paragraphs 

(b)(2)(ii) and (iii), (b)(3), and (c) to read 

as follows: 

§ 301.6109–4 IRS truncated taxpayer 

identification numbers. 

* * * * * 

(b) * * * 

(2) * * * 

(ii) A TTIN may not be used on a 

statement or document if a statute, 

regulation, other guidance published in 

the Internal Revenue Bulletin, form, or 

instructions, specifically requires use of 

a SSN, ITIN, ATIN, or EIN and does not 

specifically state that the taxpayer 

identifying number may be truncated. 

For example, a TTIN may not be used 

on a Form W–8ECI or Form W–8IMY 

because the forms and/or form 

instructions specifically prescribe use of 

an SSN, EIN, or ITIN for the U.S. 

taxpayer identification number. 

(iii) A TTIN may not be used on any 

return, statement, or other document 

that is required to be filed with or 

furnished to the Internal Revenue 

Service or the Social Security 

Administration in the case of forms 

required to be filed with the Social 

Security Administration under the 

internal revenue laws. 

* * * * * 

(3) Examples. The provisions of this 

paragraph (b) are illustrated by the 

following examples: 

(i) Example 1. Pursuant to section 6051(d) 

and § 31.6051–2(a) of this chapter, Employer 

files the Social Security Administration copy 

of Employee’s Form W–2, Wage and Tax 

Statement, with the Social Security 

Administration. Employer may not truncate 

any identifying number on the Social 

Security Administration copy. Pursuant to 

section 6051(a) and § 31.6051–1(a)(1)(i) of 

this chapter, Employer furnishes copies of 

Form W–2 to Employee. There are no 

applicable statutes, regulations, other 

published guidance, forms, or instructions 

that prohibit use of a TTIN on Form W–2, 

and § 31.6051–1(a)(1)(i) specifically permits 

truncating employees’ SSNs. Accordingly, 

Employer may truncate Employee’s SSN to 

appear in the form of a TTIN on copies of 

Form W–2 furnished to Employee. Employer 

may not truncate its own EIN on copies of 

Form W–2 furnished to Employee. 

(ii) Example 2. On April 5, year 1, Donor 

contributes a used car with a blue book value 

of $1100 to Charitable Organization. On April 

20, year 1, Charitable Organization sends 

Donor copies B and C of the Form 1098–C 

as a contemporaneous written 

acknowledgement of the $1100 contribution 

as required by section 170(f)(12). In lateFebruary, year 2, Charitable Organization 

prepares and files copy A of Form 1098–C 

with the IRS, reporting Donor’s donation of 

a qualified vehicle in year 1. Charitable 

Organization may truncate Donor’s SSN to 

appear in the form of a TTIN in the Donor’s 

Identification Number box on copies B and 

C of the Form 1098–C because copies B and 

C of the Form 1098–C are documents 

required by the Internal Revenue Code and 

regulations to be furnished to another person; 

there are no applicable statutes, regulations, 

other published guidance, forms or 

instructions that prohibit the use of a TTIN 

on those copies; and there are no applicable 

statutes, regulations, other published 

guidance, forms, or instructions that 

specifically require use of an SSN or other 

identifying number on those copies. 

Charitable Organization may not truncate its 

own EIN on copies B and C of the Form 

1098–C because a person cannot truncate its 

own taxpayer identifying number on any 

statement or other document the person 

furnishes to another person. Charitable 

Organization may not truncate any 

identifying number on copy A of the Form 

1098–C because copy A is required to be filed 

with the IRS. 

(c) Applicability date. This section is 

applicable to returns, statements and 

other documents required to be filed or 

furnished after December 31, 2018. 

Kirsten Wielobob, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2017–19910 Filed 9–18–17; 11:15 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R07–OAR–2017–0208; FRL–9967–92– 

Region 7] 

Approval of Implementation Plans; 

State of Iowa; Elements of the 

Infrastructure SIP Requirements for 

the 2010 Nitrogen Dioxide National 

Ambient Air Quality Standard (NAAQS) 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is proposing to approve 

elements of a State Implementation Plan 

(SIP) submission, and an amended SIP 

submission from the State of Iowa for 

the 2010 Nitrogen Dioxide (NO2) 

National Ambient Air Quality Standard 

(NAAQS). Infrastructure SIPs address 

the applicable requirements of Clean Air 

Act (CAA) section 110, which requires 

that each state adopt and submit a SIP 

for the implementation, maintenance, 

and enforcement of each new or revised 

NAAQS promulgated by the EPA. These 

SIPs are commonly referred to as 

‘‘infrastructure’’ SIPs. The infrastructure 

requirements are designed to ensure that 

the structural components of each 

state’s air quality management program 

are adequate to meet the state’s 

responsibilities under the CAA. 

In the ‘‘Rules and Regulations’’ 

section of this Federal Register, we are 

approving the state’s SIP revisions as a 

direct final rule without a prior 

proposed rule. If we receive no adverse 

comment, we will not take further 

action on this proposed rule. 

DATES: Comments must be received on 

or before October 20, 2017. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R07– 

OAR–2017–0208, to https://

www.regulations.gov. Follow the online 

instructions for submitting comments. 

Once submitted, comments cannot be 

edited or removed from Regulations.gov. 

The EPA may publish any comment 

received to its public docket. Do not 

submit electronically any information 

you consider to be Confidential 

Business Information (CBI) or other 

information whose disclosure is 

restricted by statute. Multimedia 

submissions (audio, video, etc.) must be 

accompanied by a written comment. 

The written comment is considered the 

official comment and should include 

discussion of all points you wish to 

make. The EPA will generally not 

consider comments or comment 

contents located outside of the primary 

submission (i.e. on the web, cloud, or 

other file sharing system). For 

additional submission methods, the full 

EPA public comment policy, 

information about CBI or multimedia 

submissions, and general guidance on 

making effective comments, please visit 

https://www2.epa.gov/dockets/ 

commenting-epa-dockets. 

FOR FURTHER INFORMATION CONTACT: 

Heather Hamilton, Air Planning and 

Development Branch, U.S. 

Environmental Protection Agency, 

Region 7, 11201 Renner Boulevard, 

Lenexa, KS 66219 at (913) 551–7039, or 

by email at hamilton.heather@epa.gov. 

SUPPLEMENTARY INFORMATION: This 

document proposes to take direct final 

action on Iowa’s infrastructure SIP 

submissions for the 2010 NO2 NAAQS. 

We have published a direct final rule 

approving the State’s SIP revision(s) in 

the ‘‘Rules and Regulations’’ section of 

this Federal Register, because we view 

this as a noncontroversial action and 

anticipate no relevant adverse comment. 

We have explained our reasons for this 

action in the preamble to the direct final 

rule. A detailed Technical Support 

Document (TSD) is included in this 

rulemaking docket to address the 

following: A description of Clean Air 

Act section 110(a)(1) and (2) 


sradovich on DSKBBY8HB2PROD with PROPOSALS
43926 Federal Register / Vol. 82, No. 181 / Wednesday, September 20, 2017 / Proposed Rules 

infrastructure SIPs; the applicable 

elements under sections 110(a)(1) and 

(2); EPA’s approach to the review of 

infrastructure SIP submissions, and 

EPA’s evaluation of how Iowa addressed 

the relevant elements of sections 

110(a)(1) and (2). If we receive no 

adverse comment, we will not take 

further action on this proposed rule. If 

we receive adverse comment, we will 

withdraw the direct final rule and it will 

not take effect. We would address all 

public comments in any subsequent 

final rule based on this proposed rule. 

We do not intend to institute a second 

comment period on this action. Any 

parties interested in commenting must 

do so at this time. For further 

information, please see the information 

provided in the ADDRESSES section of 

this document. 

List of Subjects in 40 CFR Part 52 

Environmental protection, Air 

pollution control, Incorporation by 

reference, Intergovernmental relations, 

Nitrogen dioxide, Reporting and 

recordkeeping requirements. 

Dated: September 8, 2017. 

Cathy Stepp, 

Acting Regional Administrator, Region 7. 

[FR Doc. 2017–19936 Filed 9–19–17; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R07–OAR–2017–0477; FRL–9967–94– 

Region 7] 

Approval of Nebraska Air Quality 

Implementation Plans; Infrastructure 

SIP Requirements for the 2010 

Nitrogen Dioxide and Sulfur Dioxide 

and the 2012 Fine Particulate Matter 

National Ambient Air Quality 

Standards 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is proposing to approve 

elements of a State Implementation Plan 

(SIP) submission from the State of 

Nebraska addressing the applicable 

requirements of Clean Air Act (CAA) 

section 110 for the 2010 Nitrogen 

Dioxide (NO2) and Sulfur Dioxide (SO2) 

National Ambient Air Quality Standards 

(NAAQS), and the 2012 Fine Particulate 

Matter (PM2.5) NAAQS, which requires 

that each state adopt and submit a SIP 

to support implementation, 

maintenance, and enforcement of each 

new or revised NAAQS promulgated by 

EPA. These SIPs are commonly referred 

to as ‘‘infrastructure’’ SIPs. The 

infrastructure requirements are designed 

to ensure that the structural components 

of each state’s air quality management 

program are adequate to meet the state’s 

responsibilities under the CAA. EPA is 

proposing approval of the infrastructure 

submissions as meeting the applicable 

requirements of CAA section 110, for all 

three submittals. EPA is proposing to 

approve elements of the 2010 NO2 and 

SO2 infrastructure SIP submissions from 

the State of Nebraska received on 

February 7, 2013, and August 22, 2013, 

respectively. EPA is also proposing to 

approve the 2012 PM2.5 infrastructure 

submittal received on February 22, 

2016. In the ‘‘Rules and Regulations’’ 

section of this Federal Register, we are 

approving the state’s SIP revisions as a 

direct final rule without a prior 

proposed rule. If we receive no adverse 

comment, we will not take further 

action on this proposed rule. 

DATES: Comments must be received by 

October 20, 2017. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R07– 

OAR–2017–0477, to https://

www.regulations.gov. Follow the online 

instructions for submitting comments. 

Once submitted, comments cannot be 

edited or removed from Regulations.gov. 

The EPA may publish any comment 

received to its public docket. Do not 

submit electronically any information 

you consider to be Confidential 

Business Information (CBI) or other 

information whose disclosure is 

restricted by statute. Multimedia 

submissions (audio, video, etc.) must be 

accompanied by a written comment. 

The written comment is considered the 

official comment and should include 

discussion of all points you wish to 

make. The EPA will generally not 

consider comments or comment 

contents located outside of the primary 

submission (i.e. on the web, cloud, or 

other file sharing system). For 

additional submission methods, the full 

EPA public comment policy, 

information about CBI or multimedia 

submissions, and general guidance on 

making effective comments, please visit 

https://www2.epa.gov/dockets/ 

commenting-epa-dockets. 

FOR FURTHER INFORMATION CONTACT: Mr. 

Gregory Crable, Environmental 

Protection Agency, Air Planning and 

Development Branch, 11201 Renner 

Boulevard, Lenexa, Kansas 66219 at 

(913) 551–7391, or by email at 

crable.gregory@epa.gov. 

SUPPLEMENTARY INFORMATION: This 

document proposes to take action on the 

2010 NO2 and SO2 NAAQS and the 

2012 PM2.5 NAAQS Infrastructure SIP 

submittals. We have published a direct 

final rule approving the State’s SIP 

revision (s) in the ‘‘Rules and 

Regulations’’ section of this Federal 

Register, because we view this as a 

noncontroversial action and anticipate 

no relevant adverse comment. We have 

explained our reasons for this action in 

the preamble to the direct final rule. If 

we receive no adverse comment, we will 

not take further action on this proposed 

rule. If we receive adverse comment, we 

will withdraw the direct final rule and 

it will not take effect. We would address 

all public comments in any subsequent 

final rule based on this proposed rule. 

We do not intend to institute a second 

comment period on this action. Any 

parties interested in commenting must 

do so at this time. For further 

information, please see the information 

provided in the ADDRESSES section of 

this document. 

List of Subjects in 40 CFR Part 52 

Environmental protection, Air 

pollution control, Carbon monoxide, 

Incorporation by reference, 

Intergovernmental relations, Lead, 

Nitrogen dioxide, Ozone, Particulate 

matter, Reporting and recordkeeping 

requirements, Sulfur oxides, Volatile 

organic compounds. 

Dated: September 8, 2017. 

Cathy Stepp, 

Acting Regional Administrator, Region 7. 

[FR Doc. 2017–19934 Filed 9–19–17; 8:45 am] 

BILLING CODE 6560–50–P 

DEPARTMENT OF COMMERCE 

National Oceanic and Atmospheric 

Administration 

50 CFR Part 300 

[Docket No. 170616568–7568–01] 

RIN 0648–BG93 

International Fisheries; Western and 

Central Pacific Fisheries for Highly 

Migratory Species; Fishing Limits in 

Purse Seine Fisheries for 2017 

AGENCY: National Marine Fisheries 

Service (NMFS), National Oceanic and 

Atmospheric Administration (NOAA), 

Commerce. 

ACTION: Proposed rule; request for 

comments. 

SUMMARY: NMFS seeks comments on 

this proposed rule issued under 

authority of the Western and Central 

Pacific Fisheries Convention 

Implementation Act (WCPFC 

Implementation Act). The proposed rule 


sradovich on DSKBBY8HB2PROD with PROPOSALS