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你可能喜欢26 USC 2053: Expenses, indebtedness, and taxes
<option value=" Ed. and Supplement III(1/3/2016)
<option value=" Ed. and Supplement II (1/5/2015)
<option value=" Ed. and Supplement I (1/16/2014)
<option value=" Main Ed. (1/15/2013)
<option value=" Ed. and Supplement V (1/3/2012)
<option value=" Ed. and Supplement IV (1/7/2011)
<option value=" Ed. and Supplement III (2/1/2010)
<option value=" Ed. and Supplement II (1/5/2009)
<option value=" Ed. and Supplement I (1/8/2008)
<option value=" Main Ed. (1/3/2007)
<option value=" Ed. and Supplement V (1/2/2006)
<option value=" Ed. and Supplement IV (1/3/2005)
<option value=" Ed. and Supplement III (1/19/2004)
<option value=" Ed. and Supplement II (1/6/2003)
<option value=" Ed. and Supplement I (1/22/2002)
<option value=" Main Ed. (1/2/2001)
<option value=" Ed. and Supplement V (1/23/2000)
<option value=" Ed. and Supplement IV (1/5/1999)
<option value=" Ed. and Supplement III (1/26/1998)
<option value=" Ed. and Supplement II (1/6/1997)
<option value=" Ed. and Supplement I (1/16/1996)
<option value=" Main Ed. (1/4/1995)
For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate such amounts-
(1) for funeral expenses,
(2) for administration expenses,
(3) for claims against the estate, and
(4) for unpaid mortgages on, or any indebtedness in respect of, property where the value of the decedent's interest therein, undiminished by such mortgage or indebtedness, is included in the value of the gross estate,
as are allowable by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered.
Subject to the limitations in paragraph (1) of subsection (c), there shall be deducted in determining the taxable estate amounts representing expenses incurred in administering property not subject to claims which is included in the gross estate to the same extent such amounts would be allowable as a deduction under subsection (a) if such property were subject to claims, and such amounts are paid before the expiration of the period of limitation for assessment provided in section 6501.
The deduction allowed by this section in the case of claims against the estate, unpaid mortgages, or any indebtedness shall, when founded on a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money' except that in any case in which any such claim is founded on a promise or agreement of the decedent to make a contribution or gift to or for the use of any donee described in section 2055 for the purposes specified therein, the deduction for such claims shall not be so limited, but shall be limited to the extent that it would be allowable as a deduction under section 2055 if such promise or agreement constituted a bequest.
Any income taxes on income received after the death of the decedent, or property taxes not accrued before his death, or any estate, succession, legacy, or inheritance taxes, shall not be deductible under this section.
No deduction shall be allowed under this section for a claim against the estate by a remainderman relating to any property described in section 2044.
No deduction shall be allowed under this section for any interest payable under section 6601 on any unpaid portion of the tax imposed by section 2001 for the period during which an extension of time for payment of such tax is in effect under section 6166.
In the case of the amounts described in subsection (a), there shall be disallowed the amount by which the deductions specified therein exceed the value, at the time of the decedent's death, of property subject to claims, except to the extent that such deductions represent amounts paid before the date prescribed for the filing of the estate tax return. For purposes of this section, the term "property subject to claims" means property includible in the gross estate of the decedent which, or the avails of which, would under the applicable law, bear the burden of the payment of such deductions in the final adjustment and settlement of the estate, except that the value of the property shall be reduced by the amount of the deduction under section 2054 attributable to such property.
Notwithstanding the provisions of subsection (c)(1)(B), for purposes of the tax imposed by section 2001, the value of the taxable estate may be determined, if the executor so elects before the expiration of the period of limitation for assessment provided in section 6501, by deducting from the value of the gross estate the amount (as determined in accordance with regulations prescribed by the Secretary) of any estate, succession, legacy, or inheritance tax imposed by and actually paid to any foreign country, in respect of any property situated within such foreign country and included in the gross estate of a citizen or resident of the United States, upon a transfer by the decedent for public, charitable, or religious uses described in section 2055. The determination under this paragraph of the country within which property is situated shall be made in accordance with the rules applicable under subchapter B (sec. 2101 and following) in determining whether property is situated within or without the United States. Any election under this paragraph shall be exercised in accordance with regulations prescribed by the Secretary.
No deduction shall be allowed under paragraph (1) for a foreign death tax specified therein unless the decrease in the tax imposed by section 2001 which results from the deduction provided in paragraph (1) will inure solely for the benefit of the public, charitable, or religious transferees described in section 2055 or section 2106(a)(2). In any case where the tax imposed by section 2001 is equitably apportioned among all the transferees of property included in the gross estate, including those described in sections 2055 and 2106(a)(2) (taking into account any exemptions, credits, or deductions allowed by this chapter), in determining such decrease, there shall be disregarded any decrease in the Federal estate tax which any transferees other than those described in sections 2055 and 2106(a)(2) are required to pay.
An election under this subsection shall be deemed a waiver of the right to claim a credit, against the Federal estate tax, under a death tax convention with any foreign country for any tax or portion thereof in respect of which a deduction is taken under this subsection.
See section 2014(f) for the effect of a deduction taken under this paragraph on the credit for foreign death taxes.
For provisions treating certain relinquishments of marital rights as consideration in money or money's worth, see section 2043(b)(2).
(; ; ; ; , ; , ; ; , ; ; .)
2002-Subsec. (d)(3)(B). Pub. L. 107&134 substituted "section 2011(d)" for "section 2011(e)".
2001-Subsec. (d). Pub. L. 107&16 substituted "Certain foreign death taxes" for "Certain State and foreign death taxes" in heading and amended text generally, revising and restating provisions of pars. (1) to (3) so as to eliminate provisions relating to deduction for State death taxes.
1997-Subsec. (c)(1)(B). Pub. L. 105&34, &1073(b)(3), struck out at end "This subparagraph shall not apply to any increase in the tax imposed by this chapter by reason of section 4980A(d)."
Subsec. (c)(1)(D). Pub. L. 105&34, &503(b)(1), added subpar. (D).
1988-Subsec. (c)(1)(B). Pub. L. 100&647, inserted at end "This subparagraph shall not apply to any increase in the tax imposed by this chapter by reason of section 4980A(d)."
1984-Subsec. (c)(1)(C). Pub. L. 98&369, &1027(b), added subpar. (C).
Subsec. (e). Pub. L. 98&369, &425(a)(2), substituted "For provisions treating certain relinquishments of marital rights as consideration in money or money's worth, see section 2043(b)(2)" for "For provisions that relinquishment of marital rights shall not be deemed a consideration 'in money or money's worth,' see section 2043(b)."
1976-Subsec. (d)(1). Pub. L. 94&455 struck out "or his delegate" after "Secretary" in provisions preceding subpar. (A) and following subpar. (B) and struck out "or Territory" after "a State" in subpar. (A).
1959-Subsec. (d). Pub. L. 86&175 inserted a reference to foreign death taxes in heading of subsection and par. (3) and in text of par. (2), redesignated provisions of par. (1) as par. (1)(A) and sentence pertaining to exercise of privilege of election, added par. (2) and sentence for determining location of property, redesignated provisions of par. (3) as par. (3)(B) in part, and added par. (3)(A) and the part of (B) relating to foreign death taxes.
1958-Subsec. (d)(1). Pub. L. 85&866 struck out "or any possession of the United States," after "District of Columbia,".
1956-Subsecs. (d), (e). Act Feb. 20, 1956, added subsec. (d) and redesignated former subsec. (d) as (e).
, provided that:
"(1) Effective date.-The amendments made by this section [amending this section and sections 2011 and 2201 of this title] shall apply to estates of decedents-
"(A) dying on or after September 11, 2001; and
"(B) in the case of individuals dying as a result of the April 19, 1995, terrorist attack, dying on or after April 19, 1995.
"(2) Waiver of limitations.-If refund or credit of any overpayment of tax resulting from the amendments made by this section is prevented at any time before the close of the 1-year period beginning on the date of the enactment of this Act [Jan. 23, 2002] by the operation of any law or rule of law (including res judicata), such refund or credit may nevertheless be made or allowed if claim therefor is filed before the close of such period."
Amendment by Pub. L. 107&16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107&16, set out as a note under section 2012 of this title.
Amendment by section 503(b)(1) of Pub. L. 105&34 applicable to estates of decedents dying after Dec. 31, 1997, with special rule in case of estate of any decedent dying before Jan. 1, 1998, with respect to which there is an election under section 6166 of this title, see section 503(d) of Pub. L. 105&34, set out as a note under section 163 of this title.
Amendment by section 1073(b)(3) of Pub. L. 105&34 applicable to estates of decedents dying after Dec. 31, 1996, see section 1073(c) of Pub. L. 105&34, set out as an Effective Date of Repeal note under section 4980A of this title.
Amendment by Pub. L. 100&647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99&514, to which such amendment relates, see section 1019(a) of Pub. L. 100&647, set out as a note under section 1 of this title.
Amendment by section 425(a)(2) of Pub. L. 98&369 applicable to estates of decedents dying after July 18, 1984, see section 425(c)(1) of Pub. L. 98&369, set out as a note under section 2043 of this title.
, provided that: "The amendments made by this section [amending this section and section 2056 of this title] shall take effect as if included in the amendment made by section 403 of the Economic Recovery Tax Act of 1981 [section 403 of Pub. L. 97&34, see Effective Date of 1981 Amendment note set out under section 2056 of this title]."
Amendment by section 1902(a)(12)(B) of Pub. L. 94&455 applicable to estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Pub. L. 94&455, set out as a note under section 2012 of this title.
, provided that: "The amendments made by the preceding sections of this Act [amending this section and sections 2011 and 2014 of this title] shall apply with respect to the estates of decedents dying on or after July 1, 1955."
Amendment by Pub. L. 85&866 applicable to estates of decedents dying after Sept. 2, 1958, see section 102(d) of Pub. L. 85&866, set out as a note under section 2014 of this title.
Act , as amended by act Oct. 22, 1986, , provided that: "The amendments to the Internal Revenue Code of 1986 [formerly I.R.C. 1954] made by sections 2 and 3 of this Act [amending this section and section 2011 of this title], and provisions having the same effect as this amendment, which shall be considered to be included in chapter 3 of the Internal Revenue Code of 1939, shall apply to the estates of all decedents dying after December 31, 1953."type section
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在添加内容源页面中输入适当的信息，确保在内容源类型一节中点选了业务数据。
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Babcock , a professor of biological footprints left by the view that there may be such as the centipede, or a leg of Youyan Zhijie a worm-type section of the branch animals.
巴布科特教授认为留下足迹的生物有可能是诸如蜈蚣、蚰蜒或者一条腿的肢节蠕虫一类的节枝动物。
The elegiac tone of this final section of the poem should give us some clues to the type of victory over paganism that Christ's birth is actually heralding here.
诗歌最后一部分采用挽歌的口吻意在,告诉我们打败异教后的成功,预示着基督即将诞生。
First of all, I completely agree with Mr. Zuk on the employee type section of the article and that getting rid of unnecessary bureaucracy is the right thing to do in front of the modern world where the projects portfolios are growing and growing every year.
Putting it all together, I concluded that Section 326 of the ATRA provided a different type of relief from previous amendments to Section 1374.
It might feel padded at times, but Capcom always has something new to show you after the filler, such as a fresh campaign, another repellent boss form, a surprising enemy type, a co-op vehicle section, or an odd location to explore.
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感谢您的反馈，我们会尽快进行适当修改！>> Section 9.0 New Stationary Source Measures
Section 9.0 New Stationary Source Measures
In accordance with Part D of Title I of the CAA, states containing non-attainment areas are required to implement Reasonably Available Control Measures (RACM) to provide a means to attain the NAAQS for the pollutant in question.
The Department worked closely with the OTC to develop a series of model stationary source control measures to help alleviate the ozone problem within the non-attainment areas across the state. An initial list of approximately 1,000 control measures was compiled by the OTC and participating states. After a number of meetings, a short list of effective control measures was decided upon, which served as a basis for many of the rule changes featured in this chapter.
In addition to the reductions to be made by implementing these OTC-assisted measures, the Department also initiated rulemakings such as CAIR, a multi-state program that will target ozone problems around and downwind of areas with excessive precursor emissions.
Table 10.1 lists tentative milestone dates for the adoption of these new and/or revised stationary source control measures.
Table 10.1: Key Adoption Dates for New Stationary Source Measures
6 NYCRR Part
Proposal Published in State Register
Regulatory Package to Environmental Board
File Regulation with Secretary of State
Regulation Effective
Adhesives and Sealants
Consumer Products
Graphic Arts
Asphalt Formulation
243, 244, 245
Clean Air Interstate Rule (CAIR)
Portland Cement Plants
Glass Manufacturing
Asphalt Paving Production
227-2, 227-3
ICI Boilers RACT
Distributed Generation
In 2006 the OTC released its model rule for adhesives, sealants, adhesive primers and sealant primers. The Department intends to use this model rule as a guide in revising 6 NYCRR Part 228, &Surface Coating Processes,& and Part 235, &Consumer Products.&
EPA&#39;s consumer and commercial products rule was published September 11, 1998 (40 CFR Part 59 Subpart D). This Part 59 rule applied only to household adhesive use, and did not regulate adhesives used in commercial and industrial applications. The OTC&#39;s 2001 model rule proposed additional product categories and stricter standards, but its definitions of products generally exempted those products being sold in large containers.
The OTC 2006 model rule, based upon 1998 RACT and Best Available Retrofit Control Technology (BARCT) developments by CARB, places stricter VOC limits on a greater range of products. The proposed rule prohibits the sale or use of adhesives, sealants, adhesive primers or sealant primers in excess of its proposed VOC content limits after January 1, 2009. It also requires that labels have the product&#39;s VOC content clearly expressed, and presents an option for add-on control systems to meet the required content limit.
Emissions reductions should be observed for area sources as well as point sources, due to the variety of industrial and commercial applications for the subject products. Of the VOC reductions projected within the Ozone Transport Region (OTR), approximately 96 percent will come from area source reductions, while point sources are responsible for the remaining 4 percent reduction.
OTC&#39;s model rule will provide very effective reductions in VOC levels throughout New York State and the OTR. For area source VOC emissions, the OTC assumed a 64.4 percent reduction from uncontrolled levels, based upon the reduction estimations initially performed by CARB in 1998. Many point sources have been successful in installing control equipment yielding very high dest for any of these sources with control systems exceeding 85 percent overall capture/destruction efficiency, no additional reductions were calculated, as they already meet the VOC control criteria. For point sources lacking control equipment, 64.4 percent was again assumed. As a result of these reductions, in 2009, OTC calculations predict that New York State will see a savings of 21.5 tons of VOC each summer day, or 3290 tons over the 153-day ozone season lasting from May 1-September 30.
Projected 2009 baseline inventory: 33.4 tons VOC per summer day
Assumed savings: 64.4% [conservative CARB estimate]
2009 Control Inventory = 33.4 tons - (33.4 tons * .644) = 11.9 tons
2009 Benefit = 33.4 tons - 11.9 tons = 21.5 tons VOC per summer day
The Department will modify 6 NYCRR Part 235, &Consumer Products,& under which a VOC content limit is placed on a range of consumer and commercial products. The products regulated include personal care, household, and automotive aftermarket products, as well as products purchased for use in commercial or institutional settings such as schools and hospitals.
A federal consumer and commercial products rule was published on September 11, 1998 as 40 CFR Part 59 Subpart D. In 2001 the OTC, feeling this rule regulated an inadequate portion of the consumer and commercial products inventory, developed model regulations for additional product categories and more stringent VOC limits. These suggestions were used as a basis for the VOC limits contained in Part 235, which took effect on January 1, 2005.
The OTC developed its 2006 model rule, finalized September 13, 2006, to again expand the VOC content limitations that participating states may adopt for their own programs. Included are limits to 13 new product categories, a more restrictive limit on one previously regulated category, and additional requirements for two other previously regulated categories. The OTC rule is influenced by amendments put forth by CARB in July 2005. The Department will again use the OTC&#39;s proposed model rule as a guideline for its amendment of Part 235.
CARB calculated per capita VOC reductions in conjunction with its 2005 rule. Because the proposed rule mirrors that of CARB so closely, it is assumed that a similar per capita savings will result, which equates to a yearly reduction of 0.122 lb/capita. These reductions come in addition to the 6.06 lb/capita witnessed from the 2001 model rule. Adoption and implementation of the OTC 2006 model rule will result in VOC emissions reductions of 3.7 tons per summer day and 566 tons over the ozone season in New York State in 2009. CARB estimated the average cost effectiveness of these amendments to be $4,000 per ton VOC reduced.
Projected 2009 baseline inventory: 183.3 tons VOC per summer day
Current Emission Factor: 6.06 lb per capita
Benefit from CARB 2005 amendments: 0.122 lb per capita
Assumed savings: = 1 - (6.06 - .122)/6.06 = 2.0%
2009 Control Inventory = 183.3 tons - (183.3 tons * .02) = 179.6
2009 Benefit = 183.3 tons - 179.6 tons = 3.7 tons VOC per summer day
EPA recently finalized the rule, &Control of Hazardous Air Pollutants From Mobile Sources& (72 FR ). This federal rule, required by Section 183(e) of the Clean Air Act, directs EPA to regulate consumer and commercial products that are significant sources of VOC emissions. The Department is planning to use this federal rule as a basis for amending the existing 6 NYCRR Part 239, &Portable Fuel Container Spillage Control.&
With this federal rule, EPA sets regulations for portable fuel containers (PFCs), as well as for gasoline and passenger vehicles. The purpose is to significantly reduce emissions of hazardous air pollutants from mobile sources, referred to as &mobile source air toxics& (MSATs), to which exposure is known or suspected to cause serious health effects, including cancer. The PFC controls will considerably reduce such MSATs as benzene, 1,3-butadiene, formaldehyde, acetaldehyde, acrolein, and naphthalene.
Since the Department issued Part 239 in October 2002, a number of problems have been identified, as follows:
An automatic shutoff feature, intended to cut off fuel flow when the tank reaches a prescribed level, has proven to be incompatible with many types of fuel tanks. This leads to additional spillage and has frust
Poor production quality of the PFCs, as demonstrated by a CARB compliance test resulting in nearly 50 percent failure of PFCs that have already been intr and
Storage of gasoline in non-regulated containers designed for other fluids, such as kerosene.
As a result of these issues, emissions will still be lost due to evaporation through the diurnal cycle, as well as through spillage. The federal rule contains methods considered &best available controls& to correct these problems. The anticipated modifications to Part 239 will:
Eliminate the existing automatic shutoff feature, fill height and flow rate standards to simplify fueling
Require certification and compliance of PFCs prior to their introd and
Expand the definition of a non-compliant container, effectively regulating diesel and kerosene containers in the same manner as PFCs
Along with these modifications, EPA has issued a standard of 0.3 grams per gallon per day (g/gal/day) of hydrocarbons. This standard was established based upon the emissions from a can over a diurnal test cycle, and requires stringent compliance testing to ensure emissions control over the life of the product. This standard must be met for containers manufactured on or after January 1, 2009. These new requirements will reduce hydrocarbon emissions from uncontrolled fuel containers by approximately 75 percent.
Both area and non-road source inventories are expected to be affected by these amendments. Of the projected VOC emission reductions, approximately 70 percent will be attributed to the area source inventory. These changes come from reductions in diurnal and permeation emissions from storage, and transport/spillage emissions from re-fueling at gas pumps. The remaining 30 percent will be accounted for in the non-road source inventory, where emissions will be reduced during re-fueling of non-road sources (e.g. lawnmowers, personal watercraft, etc.).
Amendments are being made to the graphic arts industry regulations under 6 NYCRR Part 234, &Graphic Arts.& These amendments are in response to two Control Techniques Guidelines (CTG) documents published by the EPA in September 2006: &Control Techniques Guidelines for Flexible Package Printing& and &Control Techniques Guidelines for Offset Lithographic Printing and Letterpress Printing.& CAA Section 182(b)(2)(A) provides that for non-attainment areas designated moderate or worse, RACT provisions must be included in the applicable SIP for &each category of VOC sources in the area covered by a CTG document issued by the Administrator between the date of the enactment of the Clean Air Act Amendments of 1990 and the date of attainment.& These CTGs present guidance in determining RACT for VOC emissions from inks, coatings, adhesives and cleaning materials within facilities that conduct the aforementioned printing processes.
Flexible package printing facilities incorporate rotogravure printing and flexographic printing. These processes result in two major sources of VOC emissions: evaporation of VOCs from inks, coatings, and evaporation of VOCs from cleaning materials. There are two approaches to target VOC emissions from inks, coatings and adhesives. One approach involves the addition or optimization of add-on controls such as capture systems (in a dryer, or through floor sweeps and hoods) and control devices (carbon adsorbers, thermal oxidizers, and catalytic oxidizers). The flexible package printing CTG presents the EPA&#39;s recommended control levels, which are based on the first installation date of the equipment. The second approach calls for the substitution of low-VOC inks such as waterborne inks assuming they do not compromise the quality of the process. The CTG suggests applying the control recommendations for inks, coatings, and adhesives to those presses with the potential to emit from the dryer, prior to controls, 25 tpy of VOCs or more (inks, coatings, and adhesives combined), a level chosen for its cost effectiveness.
The flexible package printing CTG suggests applying good work practices for cleaning materials, which entail keeping solvent containers closed whenever they are not in use, enclosing shop towels in containers, and transporting cleaning materials in closed containers or pipes. These recommendations apply to those flexible package printing operations that emit 15 lb/day or more of VOCs with no control, or an equivalent level on an alternate time basis (such as 450 lb/month or 3 tons per 12-month rolling period).
EPA&#39;s lithographic and letterpress CTG provides control recommendations for the use of fountain solutions, cleaning materials, and inks in offset l and cleaning materials and inks in letterpress printing, all of which contribute to VOC emissions through evaporation. Add-on controls, process modifications/work practices, and material reformulation/substitution are all ways to reduce emissions from these sources. Add-on controls in the form of capture systems and control devices are recommended for emissions from heatset web offset lithographic inks and heatset web letterpress inks, with specified control efficiencies dependent upon the first installation date. Because of low VOC emissions, the EPA proposes no controls for sheet-fed or coldset web inks or varnishes, waterborne coatings or radiation-cured materials. Keeping fountain solutions cool, or replacing their traditional alcohol component (isopropyl alcohol, n-propyl alcohol and ethanol) with a substitute such as glycol ethers, can reduce VOC evaporation. The CTG recommends cleaning materials with a specific vapor pressure, along with work practices as previously described.
For cost-effectiveness, the EPA recommends applying add-on controls to those facilities with heatset web offset lithographic and heatset web letterpress printing presses with a PTE of 25 tpy VOCs. The fountain solution and cleaning material controls are recommended for any offset lithographic or letterpress printing facilities that emit 15 lb of VOC per day or more, not considering controls.
Cost analyses were performed by the EPA, for which details can be found in the CTG documents. These calculations included equipment, instrument and installation costs, as well as estimations of labor, maintenance, utility, and overhead costs. For flexible package printing, a catalytic oxidizer was analyzed under different operating scenarios, leading to estimated costs of $1,300-$5,700 per ton VOC removed. Lithographic and letterpress printing presses will see estimated costs of $2,010 per ton of VOC removed by cont costs of $855/ton fo and an actual savings due to alcohol substitutes in fountain solutions. Consumers are not expected to incur any significant price increases.
The Department is considering changes to the use of cutback and emulsified asphalts in paving operations. The proposed ban on cutback asphalts and increased restrictions on emulsified asphalts will be made in 6 NYCRR Part 241, &Asphalt Formulation.&
While cutback and emulsified asphalts are used in similar applications, they differ in how they are prepared. In preparing cutback asphalt, asphalt cement is blended with a diluent that is typically 25 to 45 percent by volume petroleum distillate. Emulsified asphalt preparation involves mixing asphalt cement with water and an emulsifying agent, such as soap. It is possible for emulsified asphalts to contain no VOCs, though some may contain up to 12 percent VOC by volume.
Currently, New York permits the use of cutback asphalt only during the cooler portion of the year from October 16 to May 1, and allows for emulsified asphalt to contain 2 to 12 percent VOCs, depending on the grade established by the American Society for Testing and Materials (ASTM). This proposed rule will have a similar, ozone-season ba and will also limit the use of emulsified asphalt to that which contains not more than 0.5mL oil distillate from a 200mL sample-effectively 0.25 percent VOC content. Certain exemptions when necessary may be granted by the State Commissioner.
In calculating reductions resulting from these anticipated rule changes, an average baseline VOC content of 2.5 percent for emulsified asphalt was assumed. Thus, reducing the average VOC content from 2.5 percent to 0.25 percent represents a 90 percent reduction in emissions. This would lead to a projected savings of 16.5 tons VOC per summer day, or 2525 tons per ozone season for New York State in 2009. It is believed that no additional costs would be incurred from the use of low-VOC emulsified asphalts due to their current availability.
Projected 2009 baseline inventory: 18.3 tons VOC per summer day
Assumed baseline VOC content: 2.5%
Proposed VOC content limit: 0.25%
Assumed savings: = (2.5% - 0.25%)/2.5% = 90%
2009 Control Inventory = 18.3 tons - (18.3 tons * .90) = 1.83 tons
2009 Benefit = 18.3 tons - 1.83 tons = 16.5 tons VOC per summer day
On May 15, 2005, EPA published a final administrative action finding that 28 states and the District of Columbia contribute significantly to non-attainment of the NAAQS for fine particles (PM2.5) and/or 8-hour ozone in downwind states. CAA Section 110(a)(2)(D) specifies the states&#39; requirements to address this interstate transport. Under this obligation, EPA is requiring the upwind states to introduce control measures to reduce their emissions of SO2 and/or NOx, which are precursors of PM and ozone, within certain time constraints. Citing the possibility of highly cost-effective controls on EGUs, EPA introduced a cap-and-trade program within the CAIR states to ensure substantial reductions of SO2 and NOx. The entire EPA final action is generally known as the Clean Air Interstate Rule (CAIR).
New York is one of the states that contributes to both PM and ozone non-attainment in downwind states, and is therefore required to reduce SO2 and NOx levels. New York State&#39;s NOx-emitting sources significantly contribute to ground-level ozone pollution in Connecticut, New Jersey and Rhode Island. In turn, 10 states, along with the District of Columbia, directly contribute to New York State&#39;s own ozone pollution. The CAIR program was designed to ensure a collective effort in controlling this far-reaching problem.
To mirror the three model rules adopted by the EPA with CAIR, the Department adopted three new regulations: 6 NYCRR Part 243, &CAIR NOx Ozone Season Trading P& 6 NYCRR Part 244, &CAIR NOx Annual Trading P& and 6 NYCRR Part 245, &CAIR SO2 Trading Program.& Additionally, Part 200, &General Provisions,& was also revised in order to facilitate the administration of these programs. Assuming all the affected states choose to achieve these reductions through EGU controls, then EGU SO2 emissions in the affected states would be capped at 3.6 million tons in 2010 and 2.5 million tons in 2015; and EGU annual NOx emissions would be capped at 1.5 million tons in 2009 and 1.3 million tons in 2015.
The EPA predicts widespread success in the reduction of NOx and SO2 through the implementation of CAIR. In the 23 states and District of Columbia affected by the annual NOx requirements, EPA estimates that CAIR will reduce annual NOx emissions by 1.2 million tons in 2009 and by 1.5 million tons in 2015. These region-wide emission reductions are indicative of the success estimated for New York State&#39;s reductions: state-wide, the EPA projects a 48 percent reduction from 2003 NOx levels by 2015. In conjunction with existing air quality regulations, CAIR will help 19 counties within the state reach attainment for 8-hr ozone by 2010. CAIR will also aid in bringing Erie and Niagara counties into attainment for 8-hr ozone by 2015. The nine remaining non-attainment counties will also see reductions of ground level ozone, albeit to levels still above the NAAQS. Assuming that upwind states are also able to achieve reductions through CAIR, these non-attainment areas will likely be more successful in reaching the NAAQS through further implementation of local emission controls.
The &Regulatory Impact Analysis for the Final Clean Air Interstate Rule& (RIA) released by EPA in March 2005 reported the costs associated with implementing CAIR if all affected states in the region make the required emissions reductions through the electric generating industry, and included a benefit-cost analysis demonstrating the substantial net economic benefits to society yielded by the rulemaking. The RIA estimates annual private compliance costs (1999 dollars) of $2.4 billion ($83.2 million NY) for 2010 and $3.6 billion ($123.8 million NY) for 2015. EPA analysis shows that this action will generate annual net benefits of $60.4-$71.4 billion (approximately $2.1 billion NY) in 2010 and $83.2-$98.5 billion (approximately $2.9 billion NY) in 2015.
Although the power industry will be impacted by the regulations on EGUs, the EPA claims that regional electricity prices will not be significantly impacted, and are actually predicted to be below 2000 levels in 2010 and 2015.
The Department will target the reduction of NOx emissions with updates made to 6 NYCRR Part 220, &Portland Cement Plants.& NOx is created during fuel combustion for the energy-intensive formation of cement. The state will investigate RACT controls to identify a feasible way to meet these reductions. In updating the rule, the regulations concerning portland cement plants will be identified as Subpart 220-1, as new regulations for glass manufacturing plants will be introduced as Subpart 220-2.
There are currently three portland cement plants in New York State (two long wet kilns, and one long dry kiln). Upon the introduction of NOx RACT in 1995, the Department promulgated revisions to Part 220 that required owners of these facilities to submit a plan that identified RACT and included a schedule for installation of RACT. An all-inclusive regulation could not be established, as the variation in technology demanded a distinct analysis and application of NOx controls that were reasonably available at the time. Despite advancements in NOx control technology and knowledge of portland cement plants, the uniqueness in plant designs still requires independent analyses. Therefore, DAR is proposing taking the same approach where each plant owner will be required to perform a RACT analysis that will identify the technology and level of control with a schedule for installation.
The OTC presented a 2006 model rule which encouraged states to study the variety of control technologies and implement those that were efficient and reasonable. The OTC guidelines proposed emissions limits of 3.88 lbs NOx per ton of clinker produced in long wet kilns, and 3.44 lbs NOx per ton of clinker for long dry kilns, both representing 60 percent reductions from uncontrolled levels. The exact reduction levels may vary as the Department works with the portland cement plants to achieve an economically and technologically reasonable level of control. To get an approximation of the reductions, MACTEC Inc. calculated the 2002 emission rate from each kiln and compared it to the guidelines proposed in the OTC 2006 model rule. Through this kiln-specific percent reduction analysis, reductions of 15.3 tons NOx per summer day, or 2,340 tons for the ozone season in 2009 were estimated. Manufacturer costs will vary widely depending on kiln type, fuel type, and other unique factors that affect the type of control technology that can be applied.
The Department is proposing to implement a new regulation to limit the emissions of NOx formed by the high temperatures required in glass melting furnaces. The current 6 NYCRR Part 220, &Portland Cement Plants,& will be altered to include a Subpart 220-2, under which the glass manufacturing plants within the state will be subject to certain restrictions. New York State currently does not contain specific emission limitation requirements, but will implement those NOx limits proposed by the OTC in their 2006 model rule.
There are several alternate control technology options to reduce NOx from glass furnaces. These include combustion modifications (low NOx burners, oxy-fuel firing, oxygen-enriched air staging), process modifications (fuel switching, batch preheat, electric boost), and post-combustion modifications (fuel reburn, selective catalytic reduction, selective non-catalytic reduction). Oxy-firing has proved to be the most effective control measure by reducing NOx emissions up to 85 percent, as well as reducing energy consumption, increasing production rates and improving glass quality.
The Department will implement the following NOx emission rate limits, as proposed by the OTC: For the production of container glass, pressed/blown glass, and fiberglass, 4.0 lbs NOx per ton of glass pulled, on a block 24- for the production of flat glass, 9.2 lbs NOx per ton of glass pulled on a block 24-hr average, or 7.0 lbs NOx per ton of glass pulled on a rolling 30-day average. The Department will work with glass plants to come up with an efficient use of technology to meet these standards.
An 85 percent reduction can be expected for glass furnaces within New York State. When applied to the projected 2009 base inventory, this percentage translates to a NOx reduction of 5.8 tons per summer day or 887 tons per ozone season.
Projected 2009 baseline inventory: 6.8 tons NOx per summer day
Assumed savings: 85%
2009 Control Inventory = 6.8 tons - (6.8 tons * .85) = 1.0 ton
2009 Benefit = 6.8 tons - 1.0 ton = 5.8 tons NOx per summer day
The Department is planning to revise 6 NYCRR Part 227, &Stationary Combustion Installations,& to include new provisions to control emissions from hot mix asphalt production, identified as Subpart 227-4. The dryer operation is the main source of emissions in asphalt production plants, as high temperatures amid the presence of nitrogen and oxygen result in formation of NOx.
These NOx emissions reductions can efficiently be realized through the implementation of low-NOx burners and flue gas recirculation. The OTC, with its 2006 model rule, has proposed emission rate limits based on process type (batch or drum mix) and type of fuel, with each limit equating to a 35 percent reduction from uncontrolled levels. Also proposed is a requirement for minor sources to implement low-NOx burners. Best Management Practices are also encouraged. They could yield a substantial reduction in fuel use, benefiting the business and ultimately reducing NOx emissions.
These Best Management Practices include the following:
Burner tune-ups: would possibly reduce NOx emissions by 10
Stockpile management: covering, sloping, or paving beneath stockpiles could reduce moisture content by 25 percent, leading to a fuel consumption savings of 10-15
Lowering mix temperature: ongoing research suggests that decreasing mix temperature by up to 20 percent may be possible, resulting in redu and
Other general best practices, such as routine equipment inspections.
NOx emissions can be reduced by 25-40 percent with low-NOx burners, and by an additional 10 percent through addition of flue gas recirculation. For modeling purposes, a 35 percent NOx reduction was assumed, and applied to a database that represented only point sources, leading to some uncertainty over actual reduction numbers.
Non-major area source asphalt plant emissions are not explicitly included in the area source inventory, and are therefore included under the ICI boiler category. In terms of reductions from point sources, New York State should see approximate NOx reductions of 70 lbs per summer day, or 5.4 tons for the ozone season in 2009.
The proposed control methods come at reasonable costs. Low-NOx burner costs are in the range of $500-$1,250 per ton of NOx reduced, and combining these with flue gas recirculation leads to costs of $1,000-$2,000 per ton of NOx removed, as calculated by the Department.
Projected 2009 baseline inventory: 0.1 tons NOx per summer day
Assumed savings: 35%
2009 Control Inventory = 0.1 tons - (0.1 tons * .35) = .065 tons
2009 Benefit = 0.1 tons - .065 tons = .035 tons NOx per summer day
With the modification of 6 NYCRR Subpart 227-2, &Reasonably Available Control Technology (RACT) for Major Sources of Oxides of Nitrogen (NOx),& stricter control requirements are being implemented for major stationary sources that contain natural gas and/or oil-fired Industrial/Commercial/Institutional (ICI) boilers, or combined cycle/cogeneration combustion turbines. Additionally, the existing 6 NYCRR Subpart 227-3, &Pre-2003 Nitrogen Oxides Emissions Budget and Allowance Program,& will be repealed because the program&#39;s limited duration
in its place will be established a new Subpart 227-3, &Reasonably Available Control Technology (RACT) for Minor Sources of Oxides of Nitrogen (NOx),& that will set NOx emission controls for natural gas and/or oil-fired ICI boilers and simple cycle combustion turbines that are deemed minor sources. Those minor sources that are expected to be covered under Part 222, &Distributed Generation,& will be exempt from Subpart 227-3.
Boilers combust fuel to produce heat and process steam. Industrial uses, such as those in chemical, paper, or petroleum plants, typically call for a heat input of 10-250 mmBtu/hr. Commercial and institutional facilities such as office buildings and hospitals are smaller on average, generally requiring boilers with a heat input less than 100 mmBtu/hr. Eighty percent of commercial and institutional boilers are smaller than 15 mmBtu/hr. The wide range of boiler uses lead to a variety of boiler designs, fuel types, and control systems, and as a result, there is high variability in emission rates and control options. The size classifications according to heat input are as follow:
Small boilers: 10 to 25 mmBtu/hr
Mid-size boilers: &25 to 100 mmBtu/hr
Large boilers: &100 to 250 mmBtu/hr
Very large boilers: &250 mmBtu/hr
The emission limits to be implemented with this rule revision will be based upon a combination of boiler size and fuel type. Unique boiler configurations may lead to problems meeting the proposed presump in such events, case-by-case RACT determinations will be made.
Typically, all ICI boilers located at major facilities will be included in the point source emissions inventory. This inventory lists boilers individually, with their size and actual emissions expressed directly. ICI boilers at minor facilities are included in the area source emissions inventory. Emissions from these units are not listed individually, but are calculated from a record of total fuel consumption within the state.
Cost figures were collected by the Department and OTC from companies involved with the manufacture, installation and/or maintenance of combustion equipment. These figures are inclusive of installation and maintenance costs, and are presented below for the various size classifications, in terms of dollars per ton of NOx removed:
Small boilers - up to $1,000
Mid-size boilers (at major sources) - $2,500 to $4,500
Mid-size boilers (at minor sources) - $4,500 to $9,000
Large boilers - $1,500 to $3,000
Simple cycle combustion turbines - $2,500 to $4,500
The Department currently plans to introduce provisions for High Electric Demand Day (HEDD) units into 6 NYCRR Subpart 227-2. HEDD units include EGUs that typically operate on peak ozone days when demand for electricity is very high. These peak-demand units can be among the dirtiest in the region. The Department is planning to propose regulations establishing appropriate operating parameters and emission controls for these units. Part 227-2 will reduce HEDD emissions from sources that are not located at major sources.
The Department currently plans to introduce provisions for Distributed Generation into 6 NYCRR Part 222. Distributed generation sources are stationary internal combustion engines (ICEs) used to produce energy, and in some cases hot water or heat, for use within the facility at which it is located. These units serve to increase the reliability of electricity supply and help reduce overall energy costs for consumers. Distributed generation sources can add to ozone pollution issues as they are typically located in urban areas and generally have shorter stacks than central station power plants, causing emissions to impact those people living in the vicinity of the source. Due to the expanding distributed generation market, the Department is proposing a new rule, 6 NYCRR Part 222, &Distributed Generation.& Modifications will also be made to 6 NYCRR Parts 200 and 201, and Subpart 227-2.
Included in the distributed generation category are &emergency power generating stationary internal combustion engines& and &demand response sources.& Emergency generators operate for no more than 500 hours per year, and only when the usual supply of power is unavailable. Demand response sources operate under similar time constraints and act as a power source when the usual source is unavailable, or when called upon to reduce demand on the electric grid.
The EPA has delegated authority to the Department to implement the National Emission Standards for Hazardous Air Pollutants (NESHAPs) for major stationary sources which are subject to these requirements. Currently, Table 4 of 6 NYCRR Part 200, &General Provisions,& contains NESHAP standards as of July 1, 2003. The EPA has promulgated several new NESHAP standards since this time. The Department has proposed, and expects to finalize adoption this fall (2007), amendments to section 200.10 to incorporate NESHAPs adopted since 2003.
Part 200 is also being updated to reflect new MACT guidelines for existing Other Solid Waste Incinerator (OSWI) units and large (unit capacity &250 tons per day (tpd)) Municipal Waste Combustors (MWCs). As mandated by CAA Sections 111 and 129, the EPA promulgated on December 16, 2005 Emission Guidelines for existing OSWI units under 40 CFR 60 Subpart FFFF; and promulgated on May 10, 2006 amendments to its previous guidelines for existing large MWCs under 40 CFR 60 Subpart Cb. The Department has proposed amendments to 6 NYCRR Part 200, Section 200.10 Table 2 to incorporate by reference the requirements of these updated guidelines which should be finally adopted by the Fall of 2007. Incorporating the referenced requirements will give the Department the needed authority to implement and enforce the requirements.
CARB 1998: California Air Resources Board, &Determination of Reasonably Available Control Technology and Best Available Retrofit Control Technology for Adhesives and Sealants,& December 1998, p.18.
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