Change Requests

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Asbestos in General Industry Standard (29 CFR 1910.1001)

Key Information

Abstract

This standard requires employers to monitor employee exposure, provide medical surveillance, and to maintain accurate records of employee exposure to asbestos. These records will be used by employers, employees, and the Government to ensure that employees are not harmed by exposure to asbestos in the workplace.

Federal Register Notices

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

Authorizing Statutes

29 USC 651	View Law

29 USC 655	View Law

29 USC 657	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

ChemLock Program

Key Information

Abstract

CISA serves as Sector Risk Management Agency (SRMA) for the Chemical Sector. CISA has established ChemLock, which is voluntary program for facilities that possess dangerous chemicals. The information will support CISA’s Office of Chemical Security in providing resources tailored to the specific facilities requesting services under the ChemLock program.

Federal Register Notices

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

Authorizing Statutes

6 USC 652	View Law

Pub.L. 115 - 278 All	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Applications for Inclusion on the Lists of Arbitrators Under the Data Privacy Framework Program

Key Information

Abstract

The United States, the European Union (EU), the United Kingdom (UK), and Switzerland share a commitment to enhancing privacy protection, the rule of law, and a recognition of the importance of transatlantic data flows to our respective citizens, economies, and societies, but take different approaches to doing so. Given those differences, the DOC developed the EU-U.S. DPF, the UK Extension to the EU-U.S. DPF, and the Swiss-U.S. DPF in consultation with the European Commission, the UK Government, the Swiss Federal Administration, industry, and other stakeholders. These arrangements were respectively developed to provide U.S. organizations reliable mechanisms for personal data transfers to the United States from the European Union, the United Kingdom (and, as applicable, Gibraltar), and Switzerland while ensuring data protection that is consistent with EU, UK, and Swiss law. The DOC issued the EU-U.S. DPF Principles and the Swiss-U.S. DPF Principles, including the respective sets of Supplemental Principles (collectively the Principles) and Annex I of the Principles, as well as the UK Extension to the EU-U.S. DPF under its statutory authority to foster, promote, and develop international commerce (15 U.S.C. § 1512). ITA administers and supervises the Data Privacy Framework program, including by maintaining and making publicly available the Data Privacy Framework List, an authoritative list of U.S. organizations that have self-certified to the DOC and declared their commitment to adhere to the Principles pursuant to the EU-U.S. DPF and, as applicable, the UK Extension to the EU-U.S. DPF, and/or the Swiss-U.S. DPF. Such organizations must respond promptly to inquiries and requests from ITA for information relating to their adherence to the Principles. On the basis of the Principles, Executive Order 14086, 28 CFR part 201, and accompanying letters and materials, including ITA’s commitments regarding the administration and supervision of the Data Privacy Framework program, the European Commission, the UK Government, and the Swiss Federal Administration have respectively recognized the adequacy of the protection provided by the EU-U.S. DPF, the UK Extension to the EU-U.S. DPF1, and the Swiss-U.S. DPF thereby enabling personal data transfers from each respective jurisdiction to U.S. organizations participating in the relevant part of the Data Privacy Framework program. The DOC previously requested and obtained approval of analogous information collections that allowed the DOC, as represented by ITA, to collect information from applicants for inclusion on the EU-U.S. Privacy Shield List of Arbitrators (OMB Control No. 0625-0277) and from applicants for inclusion on the Swiss-U.S. Privacy Shield List of Arbitrators (OMB Control No. 0625-0278). Pursuant to the EU-U.S. DPF, the EU-U.S. Privacy Shield Framework Principles were amended as the “EU-U.S. Data Privacy Framework Principles”; and pursuant to the Swiss-U.S. DPF, the Swiss-U.S. Privacy Shield Framework Principles will be amended as the “Swiss-U.S. Data Privacy Framework Principles”. Organizations that self-certified their commitment to comply with the EU-U.S. Privacy Shield Framework Principles and/or the Swiss-U.S. Privacy Shield Framework Principles that wish to enjoy the benefits of participating in the EU-U.S. DPF and/or the Swiss-U.S. DPF (as applicable) must comply with the amended Principles. More information on the binding arbitration option under the Data Privacy Framework program will is available on the DOC’s Data Privacy Framework program website (https://www.dataprivacyframework.gov/).

Federal Register Notices

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

Authorizing Statutes

15 USC 1512	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

2027 Census of Agriculture

Key Information

Abstract

The National Agricultural Statistics Service (NASS) requests a reinstatement of a discontinued data collection, the Census of Agriculture. The Census of Agriculture, conducted every 5 years, is the only source of consistent, comparable agricultural data at the county, state, and national levels. It collects important information on the number and size of farms, land use, production expenses, value of production, land values, and crop and livestock production, as well as key demographic data on farm operators not available from any other source. These data are critical to the agricultural community, including local, state and federal governments, farmer organization, marketing associations, cooperatives, agricultural experiment stations, land-grant. NASS is seeking a three-year reinstatement for its collection and publication of Census of Agriculture data.

Federal Register Notices

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

Authorizing Statutes

7 USC 2204(a)	View Law

18 USC 1905	View Law

7 USC 3601.1	View Law

Pub.L. 115 - 435 301	View Law

7 USC 2276	View Law

Pub.L. 104 - 13 3501	View Law

7 USC 2204(g)	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Self-Certifications under the Data Privacy Framework Program

Key Information

Abstract

The United States, the European Union (EU), the United Kingdom (UK), and Switzerland share a commitment to enhancing privacy protection, the rule of law, and a recognition of the importance of transatlantic data flows to our respective citizens, economies, and societies, but take different approaches to doing so. Given those differences, the DOC developed the EU-U.S. DPF, the UK Extension to the EU-U.S. DPF, and the Swiss-U.S. DPF in consultation with the European Commission, the UK Government, the Swiss Federal Administration, industry, and other stakeholders. These arrangements were respectively developed to provide U.S. organizations reliable mechanisms for personal data transfers to the United States from the European Union, the United Kingdom (and, as applicable, Gibraltar), and Switzerland while ensuring data protection that is consistent with EU, UK, and Swiss law. The DOC issued the EU-U.S. DPF Principles and the Swiss-U.S. DPF Principles, including the respective sets of Supplemental Principles (collectively the Principles) and Annex I of the Principles, as well as the UK Extension to the EU-U.S. DPF under its statutory authority to foster, promote, and develop international commerce (15 U.S.C. § 1512). ITA administers and supervises the Data Privacy Framework program, including by maintaining and making publicly available the Data Privacy Framework List, an authoritative list of U.S. organizations that have self-certified to the DOC and declared their commitment to adhere to the Principles pursuant to the EU-U.S. DPF and, as applicable, the UK Extension to the EU-U.S. DPF, and/or the Swiss-U.S. DPF. Such organizations must respond promptly to inquiries and requests from ITA for information relating to their adherence to the Principles. On the basis of the Principles, Executive Order 14086, 28 CFR part 201, and accompanying letters and materials, including ITA’s commitments regarding the administration and supervision of the Data Privacy Framework program, the European Commission, the UK Government, and the Swiss Federal Administration have respectively recognized the adequacy of the protection provided by the EU-U.S. DPF, the UK Extension to the EU-U.S. DPF , and the Swiss-U.S. DPF thereby enabling personal data transfers from each respective jurisdiction to U.S. organizations participating in the relevant part of the Data Privacy Framework program. To initially self-certify or subsequently re-certify for the EU-U.S. DPF and, as applicable, UK Extension to the EU-U.S. DPF, and/or the Swiss-U.S. DPF, an organization must on each occasion provide to the DOC a submission that contains the relevant information specified in the Principles. The submission must be made via the DOC's Data Privacy Framework program website by an individual within the organization who is authorized to make representations on behalf of the organization and any of its covered U.S. entities regarding its adherence to the Principles. Such an organization must respond promptly to inquiries and other requests for information from the DOC.

Federal Register Notices

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

Authorizing Statutes

15 USC 1512	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

FAA Aircraft Noise Complaint and Inquiry System (Noise Portal)

Key Information

Abstract

The required fields in ANCIR represent the minimum amount of information the FAA needs to address the public’s noise complaint or question which includes: name, email, address or cross street, a description of the noise complaint or inquiry, and if the complaint contacted the local airport. The person’s name and email address are required to respond and track the complaint. The address or cross street is needed for the FAA to determine potential sources of the aircraft noise issues as most people complain about aircraft in the vicinity of their residence. The description is used to provide additional details for the FAA to better address the complaint or question.

Federal Register Notices

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

Authorizing Statutes

49 USC 47501	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Preservation of Rail Service

Key Information

Abstract

Under the Interstate Commerce Act, as amended by the ICC Termination Act of 1995, Pub. L. No. 104-88, 109 Stat. 803 (1995), and Section 8(d) of the National Trails System Act, 16 U.S.C. § 1247(d) (Trails Act), persons seeking to preserve rail service may file pleadings before the Board to acquire or subsidize a rail line for continued service, or to impose a trail use or public use condition. More specifically, when a line is proposed for abandonment, affected shippers, communities, or other interested persons may seek to preserve rail service by filing with the Board: an offer of financial assistance to subsidize or purchase a rail line for which a railroad is seeking abandonment (49 U.S.C. § 10904), including a request for the Board to set terms and conditions of the financial assistance; a request for a public use condition (§ 10905); or a trail-use request under the Trails Act. Similarly, when a line is placed on a system diagram map identifying it as an anticipated or potential candidate for abandonment, affected shippers, communities, or other interested persons may seek to preserve rail service by filing with the Board a feeder line application to purchase the identified rail line (§ 10907). (Railroad owning the rail line subject to abandonment must, in some circumstances, provide information to the applicant or offeror.) The collection also encompasses certain notifications to the agency under the Trails Act and related regulations.

Federal Register Notices

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

Authorizing Statutes

16 USC 1247(d)	View Law

49 USC 10907	View Law

49 USC 10905	View Law

49 USC 10904	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

State Workforce Pell Program Certification

Key Information

Abstract

The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, made statutory changes to Federal Pell Grants that impact regulatory requirements in this information collection. Section 83002(b) of the OBBB established a new academic program in which eligible students could receive Pell Grants. Programs must meet several criteria to become eligible workforce programs, including certification from their State Governor. This is a request for a new information collection to develop a form for States to certify an institution's eligibility for eligible workforce programs. This would be an optional form which includes the required elements and is being offered for ease of requirements for State reported information.

Federal Register Notices

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

Authorizing Statutes

20 USC 1091	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Rule 102, 17 CFR 242.102 (Activities by Issuers or Selling Securityholders During a Distribution)

Key Information

Abstract

Rules 101 and 102 of Regulation M regulate bids for and purchases of offered securities and certain other covered securities. While Rule 101 covers underwriters, broker-dealers, selling group members, and their affiliated purchasers, Rule 102 covers issuers, selling security holders, and their affiliated purchasers. Rules 101 and 102 apply only during a “restricted period” that commences either one or five business days (depending on the average daily trading volume of the offered security) prior to the determination of the offering price and continues until such person’s completion of participation in the distribution. Rule 102 includes a limited exception for certain actively-traded reference securities.

Federal Register Notices

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

Authorizing Statutes

15 USC 78w(a), 78dd-1, 78mm	View Law

15 USC 80a-23, 80a-29, 80a-37	View Law

15 USC 78o(g), 78q(a), 78q(b), 78q(h)	View Law

15 USC 77g, 77q(a), 77s(a)	View Law

15 USC 78b, 78c, 78g(c)(2), 78i(a)	View Law

15 USC 78j, 78k-1(c), 78l	View Law

15 USC 78m, 78n, 78o(b), 78o(c)	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Office for Bombing Prevention Technical Analysis

Key Information

Abstract

The Cybersecurity Infrastructure Security Agency (CISA), Infrastructure Security Division (ISD), Office of Bombing Prevention (OBP) has a leading role in implementation of the national counter-IED policy, articulated through Presidential Policy Directive 17 (PPD-17), Countering IEDs, serving as the Deputy Administrator of the federal interagency Joint Program Office for Countering Improvised Explosive Devices (JPO C-IED) and working in close collaboration with the White House National Security Council. The JPO C-IED coordinates and tracks Federal government progress in building national counter-IED capabilities. OBP also leads the Department of Homeland Security (DHS) in implementation of the national counter-IED policy, serving as the DHS Counter-IED Program Management Office (PMO) and chairing the DHS IED Working Group. Through its leadership role, OBP is instrumental in aligning DHS and national counter-IED efforts through centralized and effective coordination of ongoing programs with national policy and strategy goals, resulting in better resource allocation within OBP and across DHS and our Federal, state, local, tribal, territorial, and private sector partners. These information collections provide the information necessary to fulfill the mission of OBP.

Federal Register Notices

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

Authorizing Statutes

6 USC 652	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Repayment of Debt

Key Information

Abstract

When the RRB determines that an overpayment of benefits under the Railroad Retirement Act or Railroad Unemployment Insurance Act has occurred, it initiates prompt action to notify the claimant of the overpayment and to recover the amount owed. The collection obtains information needed to allow for repayment by the claimant by credit card, in addition to the customary form of payment by check or money order.

Federal Register Notices

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

Authorizing Statutes

45 USC 231(i)	View Law

45 USC 362(l)	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Securities Exchange Act Disclosure Rules

Key Information

Abstract

12 CFR parts 11 requires national banks and federal savings associations to file SEC forms concerning their securities transactions with the OCC. The OCC needs the information to ensure compliance with federal law. Investors, depositors, and the public use the information to make informed investment decisions.

Federal Register Notices

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

Authorizing Statutes

15 USC 7241 et seq.	View Law

15 USC 78l, 78m	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Labor Organization and Auxiliary Reports

Key Information

Abstract

The Labor-Management Reporting and Disclosure Act (LMRDA) requires unions to file initial and annual financial reports, and copies of their constitution and bylaws, with DOL, as well as trusteeship reports under certain circumstances. Under certain circumstances, reports are required of union officers and employees, employers, labor relations consultants, and surety companies. All reports are available for public disclosure. Filers are required to retain supporting records for five years.

Federal Register Notices

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

Authorizing Statutes

2 USC 1301	View Law

29 USC 401 et. seq.	View Law

5 USC 7120	View Law

22 USC 4117	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Walking-Working Surfaces Standard (29 CFR part 1910, subpart D)

Key Information

Abstract

The information collection requirements in this standard apply to all walking and working surfaces operations conducted by employers involved in procedures that prevent injury and death among workers who work with or near ladders, rope descent systems, and unprotected siding and edging.

Federal Register Notices

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

Authorizing Statutes

29 USC 655	View Law

29 USC 651	View Law

29 USC 657	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Hospice Conditions of Participation (CMS-10277)

Key Information

Abstract

The CoPs and accompanying requirements specified in the regulations are used by Federal or State surveyors as a basis for determining whether a hospice qualifies for approval or re-approval under Medicare. CMS and the healthcare industry believe that the availability to the hospice of the type of records and general content of records, which this regulation specifies, is standard medical practice, and is necessary in order to ensure the well-being and safety of patients and professional treatment accountability.

Federal Register Notices

60-Day FRN	View Notice

Authorizing Statutes

42 USC 1395x	View Law

Pub.L. 105 - 33 Title IV, Chapter 4	View Law

Pub.L. 97 - 248 122	View Law

Pub.L. 108 - 173 946	View Law

Pub.L. 101 - 239 6005(b)	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Investment Company Act rule 17a-7, 17 C.F.R. Section 270.17a-7 Exemption of Certain Purchase or Sale Transactions Between an Investment Company and Certain Affiliated Persons Thereof.

Key Information

Abstract

Rule 17a-7 (17 CFR 270.17a-7) under the Investment Company Act of 1940 provides an exemption from section 17(a) of the Act for certain purchases and sales of securities between registered investment companies and certain affiliates. The rule requires various records to be kept by registered investment companies that engage in transactions under the rule. The investment company must make these records available to the Commission or any representative of the Commission at any time and from time to time for reasonable periodic, special or other examination.

Federal Register Notices

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

Authorizing Statutes

15 USC 80a	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

COLAs Online Access Request

Key Information

Abstract

To provide consumers with adequate information as to the identity of alcohol beverages and prohibit consumer deception, the Federal Alcohol Administration Act (FAA Act) at 26 U.S.C. 205, and the related Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR chapter I require alcohol beverage bottlers and importers to apply for Certificates of Label Approval (COLAs) for such products introduced into interstate commerce or released from customs custody. Additionally, those regulations require domestic bottlers of distilled spirits and wines to apply for COLA exemptions for certain products sold only in intra-State commerce and require domestic bottlers and importers of distilled spirits to apply for approval of distinctive bottles. The vast majority of bottlers and importers complete and submit such applications electronically using TTB’s web-based COLAs Online system. Specific to this information collection, to protect TTB computer systems from cyber threats and misuse, persons desiring to use COLAs Online must first submit and receive TTB approval of a COLAs Online Access Request using the COLAs Online User Registration function or paper form TTB F 5013.2, COLAs Online Access Request. The collected information identifies the COLAs Online access applicant and confirms their authority to act on behalf of a specific alcohol beverage industry member.

Federal Register Notices

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

Authorizing Statutes

27 USC 205(e)	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

CMIA Annual Report and Interest Calculation Cost Claims

Key Information

Abstract

PL 101-453 requires that States and Territories must report interest liabilities for major Federal assistance programs annually. States and Territories may report interest calculation cost claims for compensation of administrative costs.

Federal Register Notices

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

Authorizing Statutes

Pub.L. 101 - 453 5	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

TD 8649, Netting Rule for Certain Conversion Transactions

Key Information

Abstract

Internal Revenue Code (IRC) section 1258 recharacterizes capital gains from conversion transactions as ordinary income to the extent of the time value element. Treasury Regulations section 1.1258-1 provides that certain gains and losses may be netted for purposes of determining the amount of gain recharacterized. To be eligible for netting relief, the taxpayer must identify on its books and records all the positions that are part of the conversion transaction before the close of the day on which the positions become part of the conversion transaction.

Federal Register Notices

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

Authorizing Statutes

26 USC 1258	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Form 5330 - Return of Excise Taxes Related to Employee Benefit Plans

Key Information

Abstract

Code sections 4971, 4972, 4973(a)(3), 4975, 4976, 4977, 4978, 4978A, 4978B, 4979, 4979A and 4980 impose various excise taxes in connection with employee benefit plans. Form 5330 is used to compute and collect these taxes.

Federal Register Notices

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

Authorizing Statutes

26 USC 4975	View Law

26 USC 4972	View Law

26 USC 4971	View Law

26 USC 4977	View Law

26 USC 4978	View Law

26 USC 4973(a)(3)	View Law

26 USC 4979	View Law

26 USC 4980	View Law

26 USC 4976	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Fines, Penalties, and Other Amounts

Key Information

Abstract

Public Law 115-97, Tax Cuts and Jobs Act of 2017 (TCJA), amended Internal Revenue Code (IRC) section 162(f) regarding allowable deductions of fines, penalties, and other amounts paid to, or at the direction of, a government or governmental entity in relation to the violation of any law or the investigation or inquiry by such government or entity into the potential violation of any law. The TCJA also added IRC section 6050X, requiring the official of any government or entity described in IRC section 162(f)(5) to file an information return with respect to certain fines, penalties, and other amounts paid. Treasury Decision (TD) 9946 contains final regulations providing guidance on IRC sections 162(f) and 6050X. Treasury Regulations section 1.6050X-1 provides guidance on the information reporting requirements of IRC section 6050X and names Form 1098-F as the return to report the information. Form 1098-F is used to report the amounts paid as required by IRC section 6050X to the IRS and provide a statement to the payer. Treasury Decision (TD) 9946 contains final regulations providing guidance on IRC sections 162(f) and 6050X, adjusts the reporting threshold as authorized by IRC section 6050X(a)(2)(B), and adds Treasury Regulations section 1.6050X-1. Treasury Regulations section 1.6050X-1 provides guidance on the information reporting requirements of IRC section 6050X and names Form 1098-F as the return to report the information. Form 1098-F is used to report the amounts paid as required by IRC section 6050X to the IRS and provide a statement to the payer.

Federal Register Notices

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

Authorizing Statutes

26 USC 162(f)	View Law

26 USC 6050X	View Law

Pub.L. 115 - 97 13306	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Dividends and Distributions

Key Information

Abstract

The Form 1099-DIV is used by the IRS to insure that dividends are properly reported as required by Code section 6042 and that liquidation distributions are correctly reported as required by Code section 6043, and to determine whether payees are correctly reporting their income.

Federal Register Notices

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

Authorizing Statutes

26 USC 6043	View Law

26 USC 6042	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Occupational Tax and Registration Return for Wagering

Key Information

Abstract

Form 11-C is used to register persons accepting wagers (IRC section 4412). IRS uses this form to register the respondent, collect the annual stamp tax (IRC section 4411), and to verify that the tax on wagers is reported on Form 730.

Federal Register Notices

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

Authorizing Statutes

26 USC 4412	View Law

26 USC 4411	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Rev. Proc. 2022-26: Superfund; Imported Substances; Procedures for Filing a Petition; Section 4662(e) – Proof of Export and Related Superfund Tax Certificates

Key Information

Abstract

Section 4672(a)(2) provides that a substance is added to the list of taxable substances if the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that the substance meets certain criteria. Section 4672(a)(2) provides that, in the case of a request from an importer or exporter for such a determination, the Secretary shall make such determination within 180 days of the request being filed. Sections 4662(b)(10)(C) and 4662(c)(2)(B)) of the IRC require taxpayers to register with the IRS in order to engage in certain transactions tax-free, and to share that registration information with the other party to the transaction at the time prescribed by the Secretary. Section 4662(d) of the IRC requires the Secretary to prescribe rules for the use-based claims for credit or refund, which are provided in that subsection. Section 4662(e)(4) of the IRC requires the Secretary to prescribe regulations necessary to carry out the purposes of section 4662(e), which provides for tax-free sales for export, as well as claims for credit or refund based on the exportation of tax-paid taxable chemicals.

Federal Register Notices

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

Authorizing Statutes

26 USC 4672	View Law

Pub.L. 117 - 58 135	View Law

26 USC 4661 and 4662	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Debt Instruments with original instrument discount (OID); Contingent Payments; Anti-Abuse Rule

Key Information

Abstract

This regulation relates to the tax treatment of debt instruments that provide for one or more contingent payments. The regulation also treats a debt instrument and a related hedge as an integrated transaction. The regulation provides general rules, definitions, and reporting and recordkeeping requirements for contingent payment debt instruments and for integrated debt instruments.

Federal Register Notices

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

Authorizing Statutes

26 USC 1275	View Law

Presidential Action: