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74192 Federal Register / Vol. 72, No.

249 / Monday, December 31, 2007 / Rules and Regulations

PART 602—OMB CONTROL NUMBERS additional item of return information an additional item of return information
UNDER THE PAPERWORK that may be disclosed to the Bureau of be disclosed to the Bureau for purposes
REDUCTION ACT the Census (Bureau). The regulation related to the Bureau’s annual Survey of
adds one item of return information for Industrial Research and Development.
■ Par. 4. The authority citation for part use in the Bureau’s annual Survey of Specifically, the Secretary of Commerce
602 continues to read as follows: Industrial Research and Development. requested categorical information on
Authority: 26 U.S.C. 7805. The temporary regulation provides total qualified research expenses in
guidance to IRS personnel responsible three ranges: Greater than zero, but less
■ Par. 5. In § 602.101, paragraph (b) is
for disclosing the information. This than $1 million; greater than or equal to
amended by adding the following
regulation facilitates the assistance of $1 million, but less than $3 million;
entries in numerical order to the table
the IRS to the Bureau in its statistics and, greater than or equal to $3 million.
to read as follows:
programs and requires no action by The request indicates that because of the
§ 602.101 OMB control numbers. taxpayers and has no effect on their tax small number of companies with
* * * * * liabilities. The text of the temporary research and development expenses it is
(b) * * * regulation also serves as the text of the difficult to design an efficient sample
proposed regulation (REG–147832–07) that produces reliable estimates. Data on
CFR part or section where Current OMB set forth in the Proposed Rules section total qualified research expenses from
identified and described Control No. in this issue of the Federal Register. the Form 6765, Credit for Increasing
DATES: Effective Date: This regulation is Research Activities, will assist the
* * * * *
effective on December 31, 2007. Bureau in identifying companies that
Applicability Date: For dates of are actively engaged in research and
1.468A–3T ............................ 1545–1269 applicability, see § 301.6103(j)(1)–1T(e). development activities for the annual
1545–1378 FOR FURTHER INFORMATION CONTACT: Survey of Industrial Research and
1545–1511 Glenn Melcher, (202) 622–4570 (not a Development.
toll-free number).
* * * * * Special Analyses
SUPPLEMENTARY INFORMATION:
It has been determined that this
1.468A–4T ............................ Background
1545–0954 Treasury decision is not a significant
* * * * * Under section 6103(j)(1)(A), upon regulatory action as defined in
written request from the Secretary of Executive Order 12866. Therefore, a
1.468A–7T ............................ 1545–0954 Commerce, the Treasury Secretary is to regulatory assessment is not required. It
1545–1511 furnish to the Bureau of the Census also has been determined that section
(Bureau) return information as may be 553(b) of the Administrative Procedure
* * * * * prescribed by Treasury regulations for Act (5 U.S.C. chapter 5) does not apply
the purpose of, but only to the extent to this regulation. For applicability of
1.468A–3T(h), 1.468A–7T, necessary in, structuring censuses and the Regulatory Flexibility Act (5 U.S.C.
and 1.468A–8T(d) ............. 1545–2091
conducting related statistical activities chapter 6), please refer to the cross-
* * * * * authorized by law. Section referenced notice of proposed
301.6103(j)(1)–1 of the regulations rulemaking published elsewhere in this
further defines such purposes by issue of the Federal Register. Pursuant
reference to 13 U.S.C. chapter 5 and to section 7805(f) of the Code, this
Approved: November 27, 2007.
provides an itemized description of the regulation has been submitted to the
Kevin M. Brown, return information authorized to be Chief Counsel for Advocacy of the Small
Deputy Commissioner for Services and disclosed for such purposes. Business Administration for comment
Enforcement. This document adopts a temporary on its impact on small business.
Eric Solomon, regulation that authorizes the IRS to
Assistant Secretary of the Treasury (Tax disclose an additional item of return Drafting Information
Policy). information, which has been requested The principal author of this
[FR Doc. E7–25223 Filed 12–28–07; 8:45 am] by the Secretary of Commerce, that is temporary regulation is Glenn Melcher,
BILLING CODE 4830–01–P necessary for the Bureau’s annual Office of the Associate Chief Counsel
Survey of Industrial Research and (Procedure & Administration).
Development.
DEPARTMENT OF THE TREASURY The temporary regulation in this issue List of Subjects in 26 CFR Part 301
of the Federal Register amends the Employment taxes, Estate taxes,
Internal Revenue Service Procedure and Administration Excise taxes, Gift taxes, Income taxes,
Regulations (26 CFR part 301) relating to Penalties, Reporting and recordkeeping
26 CFR Part 301 Internal Revenue Code (Code) section requirements.
[TD 9373] 6103(j)(1)(A). This amendment to the
regulation contains rules relating to the Amendments to the Regulations
RIN 1545–BH30 disclosure of return information ■Accordingly, 26 CFR part 301 is
reflected on returns to officers and amended as follows:
Disclosure of Return Information to the
employees of the Department of
Bureau of the Census
Commerce for structuring censuses and PART 301—PROCEDURE AND
AGENCY: Internal Revenue Service (IRS), conducting related statistical activities ADMINISTRATION
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Treasury. authorized by law.


■ Paragraph 1. The authority citation
ACTION: Temporary regulation. Explanation of Provisions for part 301 continues to read in part as
SUMMARY: This document contains a By letter dated February 6, 2006, the follows:
temporary regulation that adds an Secretary of Commerce requested that Authority: 26 U.S.C. 7805 * * *

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Federal Register / Vol. 72, No. 249 / Monday, December 31, 2007 / Rules and Regulations 74193

■ Par. 2. Section 301.6103(j)(1)–1T is at 25 percent of covered railroad employees if the industry-wide random
amended by revising paragraphs (a), (b), employees. In addition, because the alcohol violation rate is 1.0 percent or
and (e) and removing paragraph (f) to industry-wide random alcohol testing higher in any subsequent calendar year.
read as follows: violation rate has remained below 0.5 FRA may lower the minimum random
percent for the last two years, the alcohol testing rate to 10 percent of
§ 301.6103(j)(1)–1T Disclosure of return
Administrator has determined that the covered railroad employees whenever
information reflected on returns to officers
and employees of the Department of minimum random alcohol testing rate the industry-wide violation rate is less
Commerce for certain statistical purposes will remain at 10 percent of covered than 0.5 percent for two calendar years
and related activities (temporary). railroad employees for the period while testing at a higher rate.
(a) through (b)(3)(xxiv) [Reserved]. For January 1, 2008, through December 31, In this notice, FRA announces that the
further guidance, see § 301.6103(j)(1)– 2008. minimum random drug testing rate will
1(a) and (b)(1) through (b)(3)(xxiv). DATES: This notice is effective upon remain at 25 percent of covered railroad
(xxv) From Form 6765 (when filed publication. employees for the period January 1,
with corporation income tax returns)— 2008, through December 31, 2008,
FOR FURTHER INFORMATION CONTACT:
total qualified research expenses. because the industry random drug
Lamar Allen, Alcohol and Drug Program
testing positive rate was below 1.0
* * * * * Manager, Office of Safety Enforcement,
(e) Effective/applicability date. This percent for the last two years (.060 in
Mail Stop 25, Federal Railroad
section is applicable to disclosures to 2006 and .073 in 2005). The minimum
Administration, 1200 New Jersey
the Bureau of Economic Analysis on or random alcohol testing rate will remain
Avenue, SE., Washington, DC 20590,
after July 6, 2006. The amendment to at 10 percent of covered railroad
(telephone 202 493–6313); or Kathy
paragraph (b)(3)(xxv) of this section is employees for the period January 1,
Schnakenberg, FRA Alcohol/Drug
applicable to disclosures to the Bureau 2008, through December 31, 2008,
Program Specialist, (telephone 816 561–
of the Census on or after December 31, because the industry-wide violation rate
2714).
2007. The applicability of the for alcohol has remained below 0.5
SUPPLEMENTARY INFORMATION: percent for the last two years (.013 in
amendment to paragraph (b)(3)(xxv)
expires on or before December 28, 2010. Administrator’s Determination of 2008 2006 and .017 in 2005). Railroads
Minimum Random Drug and Alcohol remain free, as always, to conduct
Linda E. Stiff, Testing Rates random testing at higher rates.
Deputy Commissioner for Services and Issued in Washington, DC, on December
In a final rule published on December
Enforcement. 17, 2007.
2, 1994 (59 FR 62218), FRA announced
Approved: December 18, 2007. that it will set future minimum random Joseph H. Boardman,
Eric Solomon, drug and alcohol testing rates according Administrator.
Assistant Secretary of the Treasury (Tax to the rail industry’s overall positive [FR Doc. E7–25353 Filed 12–28–07; 8:45 am]
Policy). rate, which is determined using annual BILLING CODE 4910–06–P
[FR Doc. E7–25129 Filed 12–28–07; 8:45 am] railroad drug and alcohol program data
BILLING CODE 4830–01–P taken from FRA’s Management
Information System. Based on this data, DEPARTMENT OF COMMERCE
the Administrator publishes a Federal
DEPARTMENT OF TRANSPORTATION Register notice each year, announcing National Oceanic and Atmospheric
the minimum random drug and alcohol Administration
Federal Railroad Administration testing rates for the following year. See
49 CFR 219.602, 608. 50 CFR Part 635
49 CFR Part 219 Under this performance-based system, [Docket No. 070612190–7684–02]
[Docket No. 2001–11213, Notice No. 11] FRA may lower the minimum random
drug testing rate to 25 percent of RIN 0648–AV58
RIN 2130–AA81 covered railroad employees whenever
the industry-wide random drug positive Atlantic Highly Migratory Species;
Alcohol and Drug Testing: rate is less than 1.0 percent for two 2008 Atlantic Bluefin Tuna Quota
Determination of Minimum Random calendar years while testing at a 50 Specifications and Effort Controls
Testing Rates for 2008 percent minimum rate. For both drugs AGENCY: National Marine Fisheries
AGENCY: Federal Railroad and alcohol, FRA reserves the right to Service (NMFS), National Oceanic and
Administration (FRA), DOT. consider other factors, such as the Atmospheric Administration (NOAA),
ACTION: Notice of Determination. number of positives in its post-accident Commerce.
testing program, before deciding ACTION: Final rule.
SUMMARY: Using data from Management whether to lower annual minimum
Information System annual reports, FRA random testing rates. If the industry- SUMMARY: NMFS announces the final
has determined that the 2006 rail wide random drug positive rate is 1.0 rule to set 2008 fishing year
industry random testing positive rates percent or higher in any subsequent specifications for the Atlantic bluefin
were 0.60 percent for drugs and 0.13 calendar year, FRA will return the tuna (BFT) fishery, including quotas for
percent for alcohol. Because the minimum random drug testing rate to 50 each of the established domestic fishing
industry-wide random drug testing percent of covered railroad employees. categories and effort controls for the
positive rate has remained below 1.0 If the industry-wide random alcohol General category and Angling category.
percent for the last two years, the violation rate is less than 1.0 percent but This action is necessary to implement
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Federal Railroad Administrator greater than 0.5 percent, the minimum recommendations of the International
(Administrator) has determined that the random alcohol testing rate will be 25 Commission for the Conservation of
minimum annual random drug testing percent of covered railroad employees. Atlantic Tunas (ICCAT), as required by
rate for the period January 1, 2008, FRA will raise the minimum random the Atlantic Tunas Convention Act
through December 31, 2008, will remain rate to 50 percent of covered railroad (ATCA), and to achieve domestic

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