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Page 3 of 7 <br />Section 402(1)(4)(c) provides that the term "public safety <br />officer " shall have the same meaning given such term by the Omnibus <br />Crime Control and Safe Streets Act of 1968, as codified at 42 U.S.C. <br />3796b(9)(A). 42 U.S.C. 3796b(9)(A) defines public safety officer as <br />' ~ individual serving a public agency in an official capacity, with <br />o. rithout compensation, as a law enforcement officer, a firefighter, a <br />chaplain, or as a member of a rescue squad or ambulance crew. " <br />Proposed Sec. 1.274-5(k) and (1} provide a list of qualified <br />nonpersonal use vehicles and related definitions. Section 1.274-5 (k) <br />and (1) were originally proposed in 1985 (LR-145-84, 50 FR 46088, <br />November 6, 1985) and simultaneously issued as a temporary regulation <br />(TD 8061, 50 FR 46006, November 6, 1985). Paragraph (k) of LR-145-84 is <br />being re-proposed, with amendments, as part of these proposed <br />regulations. Paragraph (1) provides definitions of the terms <br />"automobile, " "vehicle, " "employer, " "employee, " and "personal <br />use. " Paragraph (1) is being re-proposed, with no changes, as part of <br />these proposed regulations. The corresponding provisions of the <br />proposed regulations in LR-145-84 are withdrawn upon publication of <br />this notice. The corresponding provisions of the temporary regulations <br />in TD 8061 will be withdrawn once these proposed regulations are <br />published as final regulations in the Federal Register. <br />Special Analyses <br />It has been determined that this Treasury decision is not a <br />significant regulatory action as defined in Executive Order 12866. <br />Therefore, a regulatory assessment is not required. It is hereby <br />certified that these regulations will not have a significant economic <br />impact on a substantial number of small entities. This certification is <br />based upon the fact that these regulations do not require a collection <br />of information and do not impose any new or different requirements on <br />sr ~1 entities. Therefore, a Regulatory Flexibility Analysis under the <br />R .latory Flexibility Act (5 U.S.C. chapter 6) is not required. <br />Pursuant to section 7805 (f) of the Internal Revenue Code, this notice <br />of proposed rulemaking has been submitted to the Chief Council for <br />Advocacy of the Small Business Administration for comment on its impact <br />on small business. <br />Comments and Requests for Public Hearings <br />Before these proposed amendments are adopted, consideration will be <br />given to any written comments that are submitted to CC:PA:LPD:PR (REG- <br />106897-08). All comments will be available for public inspection and <br />copying. A public hearing will be scheduled and held upon written <br />request by any person who submits written comments on the proposed <br />regulation. Notice of the time and place for the hearing will be <br />published in the Federal Register. <br />Drafting Information <br />The principal authors of these regulations are Don E. Parkinson and <br />Selvan V. Boominathan, Office of the Associate Chief Counsel (Tax <br />Exempt and Government Entities). However, other personnel from the IRS <br />and Treasury Department participated in their development. <br />List of Subjects in 26 CFR Part 1 <br />Income taxes, Reporting and recordkeeping requirements. <br />F osed Amendments to the Regulations <br />Accordingly, 26 CFR part 1 is proposed to be amended as follows: <br />~, <br />http://frwebgate3.access.gpo.gov/cgi-bin/waisgate.cgi?WAISdocID=09682228956+4+p+0&WAISacti... 6/10/2008 <br />