Change Requests

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Form 706-GS(T) - Generation-Skipping Transfer Tax Return For Terminations

Key Information

Abstract

Form 706-GS(T) is used by a trustee to figure and report the tax due from certain trust terminations that are subject to the generation-skipping transfer (GST) tax.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 6103	View Law

26 USC 2601	View Law

26 USC 2611	View Law

26 USC 2602	View Law

26 USC 2603	View Law

26 USC 2612	View Law

26 USC 2604	View Law

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New Markets Credit

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Abstract

The New Markets Tax Credit Program, enacted by Congress as part of the Community Renewal Tax Relief Act of 2000, is incorporated as section 45D of the Internal Revenue Code. This Code section permits individual and corporate taxpayers to receive a credit against federal income taxes for making Qualified Equity Investments in qualified community development entities. Form 8874 is used to claim the new markets credit for qualified equity investments made in qualified community development entities (CDEs). This credit is part of the general business credit.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

Pub.L. 106 - 554 121	View Law

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Formula and/or Process For Article Made With Specially Denatured Spirits

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Abstract

In general, under the Internal Revenue Code (IRC) at 26 U.S.C. 5214, distilled spirits used in the manufacture of nonbeverage articles are not subject to Federal excise tax, and, under the IRC at 26 U.S.C. 5273, persons who intend to produce such articles using specially denatured distilled spirits (SDS) must obtain prior approval of their formulas and manufacturing processes. For medicinal preparations and flavoring extracts intended for internal human use, that section also prohibits SDS from remaining in the finished articles. Therefore, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 20 require persons to file formula and process approval requests for articles made with SDS using TTB F 5150.19. To protect the revenue and ensure compliance with the IRC and TTB regulations, TTB personnel examine the collected information to verify that the described articles are nonbeverage products made in compliance with 26 U.S.C. 5273. TTB field personnel also may compare manufacturing records to approved formulas to verify that such articles are being made in accordance with their approved formulas and processes.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 5273	View Law

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Report - Export Warehouse Proprietor

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Abstract

In general, under chapter 52 of the Internal Revenue Code (IRC), tobacco products and cigarette papers and tubes manufactured in, or imported into, the United States are subject to Federal excise tax while tobacco products and cigarette papers and tubes removed for export, and all processed tobacco, are not subject to that tax. Additionally, the IRC at 26 U.S.C. 5722 requires export warehouse proprietors to provide reports regarding such articles, in such form, at such times, and for such periods as the Secretary prescribes by regulation. Under the authority of section 5722, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 44 require export warehouse proprietors to file a monthly operations report using form TTB F 5220.4, Report—Proprietor of Export Warehouse, listing the amount of tobacco products, cigarette papers and tubes, and processed tobacco received, removed, lost, or unaccounted for during a given month. The collected information is necessary to protect the revenue as it allows TTB to detect diversion of those untaxed articles to taxable uses, and to verify compliance with Federal laws and regulations related to the removal and export of such articles.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 5722	View Law

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Inventory - Export Warehouse Proprietor

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Abstract

In general, chapter 52 of the Internal Revenue Code (IRC, 26 U.S.C. chapter 52) imposes a Federal excise tax on all tobacco products and cigarette papers and tubes manufactured in, or imported into, the United States, while exempting such articles removed for export, as well as all processed tobacco, from that tax. Export warehouses receive and store such non-taxpaid articles until they are removed without payment of tax for export to a foreign country, Puerto Rico, or the U.S. Virgin Islands, or for consumption beyond the internal revenue laws of the United States. In addition, section 5721 of the IRC requires export warehouse proprietors to take an inventory of all tobacco products, cigarette papers and tubes, and processed tobacco on hand at the commencement of business, the conclusion of business, and at other times as the Secretary of the Treasury shall prescribe by regulation. Under that IRC authority, the TTB regulations in 27 CFR part 44 require all export warehouse proprietors to take and report an inventory on TTB F 5220.3 at the opening and closing of their business, when certain changes in control of the business occur, and when required to by the appropriate TTB officer. As authorized by section 5741 of the IRC, the TTB regulations in part 44 also require export warehouse proprietors to retain record copies their inventory reports for 3 years following the close of the calendar year in which the inventory was taken, available for inspection by any appropriate TTB officer upon request. TTB uses the collected information to protect the revenue. Because export warehouse proprietors hold untaxed tobacco products and cigarette papers and tubes until such articles are exported without payment of tax, transferred in bond to another export warehouse, or returned to the manufacturer, TTB uses these inventories to establish a contingent Federal excise tax liability on such articles. These inventories also aid TTB in detecting diversion of untaxed articles into the taxable domestic market. In addition, inventories of processed tobacco, which is not subject to tax, help TTB detect and prevent diversion of materials used for making tobacco products to unauthorized manufacturers who would not be accountable to TTB.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 5721 and 5741	View Law

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Distilled Spirits Plants Warehousing Records (TTB REC 5110/02), and Monthly Report of Storage Operations

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Abstract

The Internal Revenue Code (IRC) at 26 U.S.C. 5207 requires distilled spirits plant (DSP) proprietors to maintain records and submit reports of their production, storage, denaturation, and processing activities as required under regulations prescribed by the Secretary of the Treasury. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 19 require DSP proprietors to keep certain records regarding their storage and warehousing operations. Those regulations also require DSP proprietors to report a summary of those operations, based on the required records, to TTB on a monthly basis using form TTB F 5110.11. Also, under the IRC at 26 U.S.C. 5005(c), a DSP proprietor is liable for the Federal excise tax on all distilled spirits stored on their plant’s premises. As such, the required storage records and reports are necessary to protect the revenue and ensure compliance with the relevant Federal laws and regulations.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 5005(c) and 5207	View Law

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Stills: Notices, Registration, and Records (TTB REC 5150/8)

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The Internal Revenue Code, at 26 U.S.C. 5101 and 5179, authorizes the Secretary of the Treasury (the Secretary) to issue regulations requiring manufacturers of stills to submit notices regarding the manufacture and set up of stills, and it requires all persons to register any stills in their possession with the Secretary and provide information as to the location, type, capacity, ownership, and the purpose for which the stills will be used. Under those authorities, the TTB regulations in 27 CFR part 29 require manufacturers and vendors of stills and distilling apparatus to provide certain notices and keep certain records regarding the manufacture and setup of such equipment. In addition, those regulations require owners of still and distilling apparatus to register such equipment with TTB and provide certain notices regarding changes in the ownership, location, or disposal of such registered equipment. TTB uses the collected information to ensure that the relevant provisions of the IRC are appropriately applied and to protect the revenue as distilled spirits are generally subject to Federal excise tax under the IRC.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 5101 and 5179	View Law

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Discrimination Complaint Form

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SSA collects information on Form SSA-437-BK to investigate and formally resolve complaints of discrimination based on disability, race, color, national origin (including limited English language proficiency), sex, sexual orientation, age, religion, or retaliation for having participated in a proceeding under this administrative complaint process in connection with an SSA program or activity. Individuals who believe SSA discriminated against them on any of the above bases may file a written complaint of discrimination. SSA uses the information to: (1) identify the complaint; (2) identify the alleged discriminatory act; (3) establish the date of such alleged action; (4) establish the identity of any individual(s) with information about the alleged discrimination; and (5) establish other relevant information that would assist in the investigation and resolution of the complaint. This form has no bearing on any right to pursue, obtain, or keep Social Security benefits. The civil rights complaint process and the use of this form is entirely voluntary. SSA will also accept a letter or other written communication in the alternative to this form. Individuals do not need to use this form or submit a letter or otherwise exhaust administrative remedies before filing a discrimination lawsuit in U.S. District Court. There is no survey associated with this form. Respondents can submit the form by mail or email. Respondents may fill out the form with help from a person they choose, such as a relative, friend, or lawyer. They will not need information from others to complete it. SSA uses its existing Microsoft Office software to collect and work with incoming complaints. The Respondents are individuals who believe SSA, or SSA employees, contractors, or agents, discriminated against them in connection with programs or activities conducted by SSA.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

5 USC 301	View Law

29 USC 794(a)	View Law

42 USC 902(a)(5)	View Law

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Department of Defense Survivor Family Member Survey

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In accordance with National Defense Authorization Act of 2006 (Public Law 109-163 Sec. 562 (b)(11)), data is collected on the quality of casualty assistance provided to next of kin of military decedents.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

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Recordkeeping Requirements for Securities Transactions

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The information collection requirements in 12 CFR parts 12 and 151 are required to ensure that national banks and Federal savings associations comply with securities laws and to improve the protections afforded to persons who purchase and sell securities through these financial institutions. Parts 12 and 151 contain recordkeeping and confirmation requirements applicable to certain securities transactions effected by national banks or Federal savings associations for customers.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

12 USC 1463(a)(2)	View Law

12 USC 93a	View Law

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Applications and Notices--Manufacturers of Nonbeverage Products (TTB REC 5530/1)

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Abstract

In general, the Internal Revenue Code (IRC) at 26 U.S.C. 5001 imposes Federal excise tax on each proof gallon of distilled spirits produced in or imported into the United States. However, under the IRC at 26 U.S.C. 5111–5114, persons using distilled spirits to produce certain nonbeverage products (medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume) may claim drawback (refund) of all but $1.00 per proof gallon of the excise tax paid on the distilled spirits used to make such products, subject to regulations issued by the Secretary “to secure the Treasury against frauds.” Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 17 require manufacturers to submit certain applications and notices to TTB regarding their use of distilled spirits in the production of nonbeverage products eligible for drawback. The required applications, which require TTB approval, cover nonbeverage activities that present significant jeopardy to the revenue, while the required notices, which do not require TTB approval, cover activities that present less jeopardy to the revenue. The collected information is necessary to protect the revenue as allows TTB to verify that nonbeverage product drawback claimants are in fact eligible for such refunds under the IRC, and it ensures that such respondents are in compliance with the IRC statutory and TTB regulatory provisions governing nonbeverage product activities.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 5111 - 5114	View Law

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Specified Risk Materials

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Abstract

To collect information related to specified risk materials of the slaughter of cattle and parts of cattle necessary to protect the public health.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

21 USC 601, et seq.	View Law

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Records of Things of Value to Retailers, and Occasional Letter Reports from Industry Members Regarding Information on Sponsorships, Advertisements, Promotions, etc., under the FAA Act

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The Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205 generally prohibits alcohol beverage producers, importers, or wholesalers from offering inducements to alcohol retailers—giving things of value or conducting certain types of advertisements, promotions, or sponsorships—unless such an action is specifically exempted by regulation. Under that FAA Act authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR Part 6, “Tied-House,” describe exceptions to the general FAA Act prohibition on offering inducements to retailers and also describe things that are considered to be “things of value” for purposes of determining whether an inducement has been offered. Among other provisions, those regulations require alcohol beverage industry members to keep records concerning things of value furnished to retailers, identifying the item and the retailer receiving it, along with the industry member's cost and any charges to the retailer for the item. Industry members may use usual and customary business records to satisfy that recordkeeping requirement, and such records must be retained for 3 years, available for TTB inspection. In addition, TTB regulations in 27 CFR parts 6, 8, and 10 provide that TTB may require, as part of a trade practice investigation, a letterhead report from an alcohol industry member regarding any advertisements, promotions, sponsorships, or other activities conducted by, on behalf of, or benefiting the industry member. TTB uses the collected information to detect and prevent unfair trade practices as defined by the FAA Act, and ensure compliance with that Act’s trade practice exceptions and limitations.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

27 USC 205(b)	View Law

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Application for Permit to Manufacture or Import Tobacco Products or Processed Tobacco or to Operate an Export Warehouse and Applications to Amend Such Permits

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The Internal Revenue Code (IRC) at 26 U.S.C. 5712 and 5713 requires that importers and manufacturers of tobacco products or processed tobacco and export warehouse proprietors apply for and obtain a permit before engaging in such operations, or at such other times, as the Secretary of the Treasury prescribes by regulation. In addition, 26 U.S.C. 5712 sets forth circumstances under which a permit application may be denied, such as if the applicant, including any corporate officer, director, or major stockholder, is ineligible to obtain a permit by reason of business experience, financial standing, or certain criminal convictions. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 40, 41, and 44 require tobacco industry members to submit applications using the prescribed TTB forms for new permits or, under certain circumstances, amended permits. Respondents use the mandated application forms and any required supporting documents to identify themselves and their business, along with its location, organization, financing, and major investors. Once TTB issues a permit, the permittee must retain a copy of their application package for as long as they continue in business, available for TTB inspection upon request. This information collection request is necessary to protect the revenue by ensuring that only persons eligible under the relevent provisions of the IRC are provided a permit to engage in tobacco-related businesses.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

27 USC 5712 and 5713	View Law

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Distilled Spirits Plant Equipment and Structures (TTB REC 5110/12)

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The Internal Revenue Code (IRC) at 26 U.S.C. 5178 and 5180 authorizes the Secretary of the Treasury to issue regulations regarding the location, construction, and arrangement of distilled spirits plants (DSPs), the identification of DSP structures, equipment, pipes, and tanks, and the posting of an exterior sign at their place of business. The IRC at 26 U.S.C. 5206 also requires DSP proprietors to mark containers of distilled spirits, subject to regulations prescribed by the Secretary. The Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations concerning the identification of DSP plants, equipment, structures, and bulk containers are contained in 27 CFR part 19. Those regulations describe the exterior identification sign required at DSPs and the identification signs or marks on DSP structures, cookers, fermenters, stills, tanks, and other major equipment. The regulations also require tank cars and tank trucks used by DSPs as bulk conveyances for distilled spirits to be permanently and legibly marked with identifying information and capacity. The information set forth under this information collection is necessary to protect the revenue and facilitate inspections, as TTB uses the required signs and marks to identify the location, use, and capacity of a DSP’s structures, equipment, and conveyances.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 5178, 5180, and 5206	View Law

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Agency Information Collection Activities; Proposals, Submissions, and Approvals: Improving Customer Experience Circular A-11 Section 280 Implementation

Key Information

Abstract

To improve the delivery of Federal services and programs and provide government-wide data on customer experience.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

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Labeling of Sulfites in Alcohol Beverages

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Abstract

The U.S. Food and Drug Administration (FDA) has determined that sulfating agents are human allergens that can have serious health implications for persons who are allergic to sulfites, particularly asthmatics, and, as a result, FDA regulations require food labels to declare the presence of sulfites if there are 10 parts per million (ppm) or more of a sulfating agent in a finished food product. Under the Federal Alcohol Administration Act (FAA Act) at 27 U.S.C. 205(e), the Secretary of the Treasury is authorized to issue regulations requiring alcohol beverage labels to provide “adequate information” to consumers regarding the identity and quality of such products. Under that FAA Act authority and consistent with FDA’s food labeling requirements, the Alcohol and Tobacco Tax and Trade Bureau (TTB) alcohol beverage labeling regulations in 27 CFR part 4 (wine), part 5 (distilled spirits), and part 7 (beer) require a declaration of sulfites on the labels of alcohol beverages released from domestic bottling premises or customs custody when sulfites are present in such products at levels of 10 or more ppm. This label disclosure is necessary to protect sulfite-sensitive consumers from products that potentially could be harmful to them.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

27 USC 205(e)	View Law

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7 CFR 1700, subpart D - Substantially Underserved Trust Areas (SUTA)

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Abstract

The SUTA initiative gives the Secretary of Agriculture certain discretionary authorities relating to financial assistance terms and conditions that can enhance the financing possibilities in areas that are underserved by certain RUS electric, water and waste, and telecom and broadband programs. The SUTA initiative identifies the need and improves the availability of RUS programs to reach trust areas when they are determined by the Secretary of Agriculture (such authority has been delegated to the Administrator of RUS) to be substantially underserved. The collection consists of the information necessary to request assistance for the discretionary authorities.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

7 USC 906f	View Law

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Importation of Pork-Filled Pasta

Key Information

Abstract

To ensure pork-filled pasta products exported to the United States from regions with Swine Vesicular Disease (SVD) are appropriately handled to prevent the introduction of SVD (or similar diseases) into U.S. livestock.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

7 USC 8301	View Law

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Defense Federal Acquisition Regulation Supplement (DFARS) provision, Performance-Based Payments--Representation

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Abstract

Defense Federal Acquisition Regulation Supplement (DFARS) provision 252.232-7015, Performance-Based Payments—Representation is prescribed at DFARS 232.1005-70(b) for use in solicitations where the resulting contract may include performance-based payments. Paragraph (b) of the provision requires the offeror to check a box indicating whether its financial statements are in compliance with Generally Accepted Accounting principles.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

10 USC 2307	View Law

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CW-1 Application for Temporary Employment Certification

Key Information

Abstract

This Information Collection Request (ICR) seeks approval under the Paperwork Reduction Act (PRA) to extend and revise this collection made necessary by a statutory requirement for a CW-1 temporary labor certification. More specifically, the Department of Labor (DOL or Department) proposes to extend the Form ETA-9142C, Application for Temporary Employment Certification and appendices, and Form ETA-9141C, Application for Prevailing Wage Determination to carry out responsibilities created for the Department under the Northern Mariana Islands U.S. Workforce Act of 2018 (Pub. L. 115-218). The ETA Office of Foreign Labor Certification (OFLC) will continue to use this information collection to meet its statutory and regulatory responsibilities for administering the CW-1 temporary labor certification program. An employer seeking to employ CW-1 workers must file a completed CW-1 Application for Temporary Employment Certification (Form ETA-9142C), all appropriate appendices, and a valid Application for Prevailing Wage Determination, with the OFLC National Processing Center (NPC). These forms and all supporting documentation constitute the CW-1 application submitted by an employer to secure a temporary labor certification determination from the OFLC.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

Pub.L. 115 - 218 2, 3, 132	View Law

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Space Systems Command (SSC) Space Domain Awareness & Combat Power (SDACP) and the Battle Management Command, Control & Communication (BMC3) Culture Assessment Survey

Key Information

Abstract

In 2021, the Space and Missile Systems Center (SMC) was re-designated as the Space Systems Command (SSC), resulting in numerous organizational changes. Leadership from the Space Domain Awareness & Combat Power (SDACP) and the Battle Management Command, Control & Communication (BMC3) Program Management Offices (PEOs) within SSC are requesting to conduct a Culture Assessment Survey to understand their organizational culture and provide them a baseline to assess alignment of culture against desired values and beliefs and identify barriers inhibiting their organizations from achieving their desired culture. To gain a holistic view, SDACP and BMC3 leaders directed the survey to be sent to all personnel within their two PEOs, which includes all government civilians, military, and contractor personnel.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

10 USC 8013	View Law

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The Consumer Product Warranty Rule

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Abstract

The Warranty Rule requires warrantors to include in their written warranties on consumer products costing more than $15 certain material facts regarding terms and conditions. The Rule prevents deception by providing consumers with information to assess written warranty terms. The Warranty Rule does not require that a manufacturer or retailer warrant a consumer product in writing. However, if they choose to warrant a consumer product in writing, the warranty must comply with the Rule.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

15 USC 2302, 2309	View Law

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Affordable Housing Program (AHP)

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Abstract

The information collection is necessary for the Federal Home Loan Banks to determine, and for the Federal Housing Finance Agency to monitor, whether applicants are eligible to receive Affordable Housing Program (AHP) subsidies and whether their use of AHP subsidies complies with approved applications and statutory and regulatory requirements. The likely respondents are institutions that are Bank members and non-member entities that receive or apply for AHP subsidies through a Bank member.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

12 USC 1430(j)	View Law

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The Rural Alaska Village Grant (RAVG) Program

Key Information

Abstract

The RAVG regulations are at 7 CFR Part 1784. Under the RAVG program, the Secretary may make grants to the State of Alaska for the benefit of rural or Native Villages in Alaska to provide for the development and construction of water and wastewater systems to improve the health and sanitation conditions in those villages. This collection involves the information collected from applicants, grantees, and consultants to the program.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

7 USC 1926(d)	View Law

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