Change Requests

Key Information

Previous ICR	202201-1545-032

Federal Register Notices

Authorizing Statutes

Abstract

The purpose of section 482 is to ensure that taxpayers clearly reflect income attributable to controlled transactions and to prevent the avoidance of taxes with respect to such transactions. Revenue Procedure 2015-41 provides guidance on the process of requesting and obtaining advance pricing agreements from the Advance Pricing and Mutual Agreement program (“APMA”). This revenue procedure also provides guidance on administration of an executed advance pricing agreement (APA).

Key Information

Previous ICR	202201-2060-017

Federal Register Notices

Authorizing Statutes

Abstract

The National Emission Standards for Hazardous Air Pollutants (NESHAP) for Ferroalloys Production: Ferromanganese and Silicomanganese (40 CFR Part 63, Subpart XXX) were promulgated on May 20, 1999; and amended on: March 22, 2001; June 23, 2003; April 20, 2006; June 30, 2015 (80 FR 37366); January 18, 2017 (82 FR 5408), and November 19, 2020 (85 FR 73902). These regulations apply to both new and existing ferroalloy production facilities that manufacture ferromanganese and silicomanganese, and that are either major sources of hazardous air pollutant (HAP) emissions or are co-located at major sources of HAPs. The following affected facilities at ferroalloy production plants are subject to this NESHAP rule: electric arc furnaces; casting operations; metal oxygen refining (MOR) processes; crushing and screening operations; and outdoor fugitive dust sources. New facilities include those that commenced construction or reconstruction after the date of proposal. The burden in this ICR reflects the burden associated with the recordkeeping and reporting requirements of the regulation for new and existing sources included in the June 30, 2015 Risk and Technology Review (RTR) final rule amendments and January 18, 2017 reconsideration notice. The burden associated with the 2015 final rule amendments and reconsideration notice is accounted for in EPA ICR No. 2448.02 (OMB Control No. 2060-0676). The 2020 amendment implemented the plain language reading of the “major source” and “area source” definitions of section 112 of the Clean Air Act (CAA) and provide that a major source can be reclassified to area source status at any time upon reducing its potential to emit (PTE) hazardous air pollutants (HAP) to below the major source thresholds and required this notification be submitted electronically. This information is being collected to assure compliance with 40 CFR Part 63, Subpart XXX.  In general, all NESHAP standards require initial notifications, performance tests, and periodic reports by the owners/operators of the affected facilities. They are also required to maintain records of the occurrence and duration of any startup, shutdown, or malfunction in the operation of an affected facility, or any period during which the monitoring system is inoperative. These notifications, reports, and records are essential in determining compliance and are required of all affected facilities subject to NESHAP.

Key Information

Previous ICR	202305-1545-024

Federal Register Notices

Authorizing Statutes

Abstract

Rev. Proc. 2025-1 contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs and Special Industries), and Associate Chief Counsel (Procedure and Administration). This procedure also contains procedures for determination letters issued by the Large Business and International Division, Small Business/Self Employed Division, Wage and Investment Division, and Tax Exempt and Government Entities Division. Rev. Proc. 2024-1 is superseded. Rev. Proc. 2023-26 describes a program that provides an opportunity for fast-track processing of certain requests for letter rulings solely or primarily under the jurisdiction of the Associate Chief Counsel (Corporate). This new program replaces the pilot program established by Rev. Proc. 2022-10, 2022-6 I.R.B. 473.

Key Information

Previous ICR	202203-1545-007

Federal Register Notices

Authorizing Statutes

Abstract

The Internal Revenue Service offers free assistance with tax return preparation and tax counseling using specially trained volunteers. The Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs assist seniors, eligible taxpayers, and members of underserved populations. The information provided on the forms in this collection will be used to approve grant and participation applications for the TCE and VITA programs. It will also be used to administer the programs, establish effective controls, send correspondence, recognize volunteers, and assist taxpayers with locating TCE and VITA sites.

Key Information

Previous ICR	202107-2501-001

Federal Register Notices

Authorizing Statutes

Abstract

Form HUD Form 60002-A collects compliance information required by the rule called “Enhancing and Streamlining the Implementation of Section 3 Requirements for Creating Opportunities for Low- and Very-Low Income Persons and Eligible Businesses,” published at 24 CFR § 75. The Business Registry/Opportunity Portal have been combined into a single system to provide a more effective system for businesses to identify Section 3 business concern status and to post contracts and find workers.

Key Information

Previous ICR	202201-2060-019

Federal Register Notices

Authorizing Statutes

Abstract

Previously, the EPA issued New Source Performance Standards (NSPS) (40 CFR Part 60, Subpart CCCC) and Emission Guidelines (40 CFR Part 60, Subpart DDDD) for Commercial and Industrial Solid Waste Incineration (CISWI) Units as promulgated on December 1, 2000 (65 FR 75338) and March 21, 2011 (76 FR 15769), and subsequently amended on: February 7, 2013 (78 FR 9195); June 23, 2016 (81 FR 41001); April 16, 2019 (84 FR 15846); and Oct. 7, 2020 (85 FR 63406) . The Emission Guidelines apply to any air quality program in either a state or a United States protectorate with one or more existing CISWI units. The guidelines can be thought of as model regulations that States use in developing State plans to implement the Emission Guidelines. If a state does not develop, adopt, and submit an approvable state plan, the Environmental Protection Agency (EPA) develops a Federal plan to implement the Emission Guidelines. The EPA previously promulgated a Federal Plan for CISWI units subject to the December 1, 2000 final rule on October 3, 2003 (68 FR 57518) under 40 CFR Part 62, Subpart III. On January 11, 2017, the EPA proposed amendments to the Federal plan requirements at 40 CFR Part 62, Subpart III to implement the regulations at 40 CFR Part 60, Subpart DDDD adopted on February 7, 2013, and as amended on June 23, 2016, and April 16, 2019. The EPA is subsequently finalizing the revised Federal Plan under new subpart 40 CFR Part 62, Subpart IIIa. Following the effective date of the final rule, the requirements of 40 CFR Part 62, Subpart III will no longer be in effect and all existing units subject to the Federal Plan must meet the requirements of 40 CFR Part 62, Subpart IIIa. These regulations will apply to existing CISWI units (units that commenced construction on or before June 4, 2010, or commenced modification or reconstruction after June 4, 2010 but no later than August 7, 2013) that are not regulated by an EPA approved and currently effective State or Tribal plan, or that are located in any state whose approved State or Tribal plan is only approved in part. Since EPA is finalizing the updated Federal plan at 40 CFR Part 62, Subpart IIIa, following the effective date of the final rule, all respondents previously subject to Subpart DDDD are now subject to either a State plan implementing 40 CFR Part 60, Subpart DDDD or are subject to the Federal plan under 40 CFR Part 62, Subpart IIIa, or if they have modified since August 7, 2013, they are subject to the NSPS at 40 CFR Part 60, Subpart CCCC. This information is thus being collected to assure compliance with 40 CFR Part 60, Subpart DDDD and 40 CFR Part 62, Subpart IIIa. The Federal Plan implements the Emissions Guidelines at 40 CFR Part 60, Subpart DDDD. In general, all Emissions Guidelines require initial notifications, performance tests, and periodic reports by the owners/operators of the affected facilities. They are also required to maintain records of the occurrence and duration of any startup, shutdown, or malfunction in the operation of an affected facility, or any period during which the monitoring system is inoperative. These notifications, reports, and records are essential in determining compliance, and are required of all affected facilities subject to Emission Guidelines.

Key Information

Previous ICR	202112-1545-009

Federal Register Notices

Authorizing Statutes

Abstract

Form 56 is used to notify the IRS of the creation or termination of a fiduciary relationship and provide qualification for the relationship. Form 56-F is used by the federal agency acting as a fiduciary to notify the IRS of the creation, termination, or change in status of a fiduciary relationship with a financial institution.

Key Information

Previous ICR	202202-1545-005

Federal Register Notices

Authorizing Statutes

Abstract

This revenue procedure affects taxpayers who are maintaining a surety bond or a Treasury Direct Account (TDA) to satisfy the low-income housing tax credit recapture exception in § 42(j)(6) of the Internal Revenue Code, as in effect on or before July 30, 2008. This revenue procedure provides the procedures for taxpayers to follow when making the election under section 3004(i)(2)(B)(ii) of the Housing Assistance Tax Act of 2008 (Pub. L. 110–-289) to no longer maintain a surety bond or a TDA to avoid recapture.

Key Information

Previous ICR	202503-0960-002

Federal Register Notices

Authorizing Statutes

Abstract

SSA uses the information Form SSA-308 collects to determine exactly how much (if any) of a foreign pension may be used to reduce the amount of title II Social Security retirement or disability benefits under the modified benefit formula. The respondents are applicants for Title II Social Security or disability benefits who have foreign pensions.

Key Information

Previous ICR	202108-0704-010

Federal Register Notices

Abstract

E.O. 12656 establishes the responsibility for Department of Health and Human Services and Department of Defense (DoD) to take care of any American citizens and family members that are evacuated from any country and ensure their personal needs are met. This information collection is needed to collect the required evacuee information necessary to document the movement of an evacuee from a foreign country to an announced safe haven and to assist the evacuee in meeting their needs, as well as, to ensure that Federal and State agencies receive proper reimbursement for costs incurred.

Key Information

SPD-15 Implementation	Yes

Federal Register Notices

Authorizing Statutes

Abstract

The goal of this package is to define a core set of data elements to be used for hypothesis generation as part of investigations of clusters or outbreaks of foodborne, waterborne, and other enteric diseases. These instruments will be used by federal, state, and local public health officials responsible for conducting interviews with reported cases in their jurisdiction in order to systematically assess core exposure elements and risk factors among cases.

Key Information

Previous ICR	202408-1018-002

Federal Register Notices

Authorizing Statutes

Abstract

The Marine Mammal Protection Act (MMPA) of 1972, as amended (16 U.S.C. 1361 et seq.) imposed, with certain exceptions, a moratorium on the taking of marine mammals. Section 101(a)(5)(A) of the MMPA directs the Secretary of the Interior (Secretary) to allow, upon request by citizens of the United States, the taking of small numbers of marine mammals incidental to specified activities (other than commercial fishing) if the Secretary makes certain findings and prescribes specific regulations that, among other things, establish permissible methods of taking. Once the U.S. Fish and Wildlife Service (Service or we) issue specific regulations, applicants seeking to conduct activities must request a Letter of Authorization (LOA) for the specific activity and submit onsite monitoring reports and a final report of the activity to the Secretary. Procedural regulations outlining the requirements for the submission of a request are contained in 50 CFR 18.27. We request OMB approval of the specific regulations governing authorized incidental take of marine mammals activities as separate control numbers for each subpart to facilitate simultaneous rulemaking actions when we receive applications for an ITR.

Key Information

Previous ICR	202408-1018-003

Federal Register Notices

Authorizing Statutes

Abstract

The Marine Mammal Protection Act (MMPA) of 1972, as amended (16 U.S.C. 1361 et seq.) imposed, with certain exceptions, a moratorium on the taking of marine mammals. Section 101(a)(5)(A) of the MMPA directs the Secretary of the Interior (Secretary) to allow, upon request by citizens of the United States, the taking of small numbers of marine mammals incidental to specified activities (other than commercial fishing) if the Secretary makes certain findings and prescribes specific regulations that, among other things, establish permissible methods of taking. Once the U.S. Fish and Wildlife Service (Service or we) issue specific regulations, applicants seeking to conduct activities must request a Letter of Authorization (LOA) for the specific activity and submit onsite monitoring reports and a final report of the activity to the Secretary. Procedural regulations outlining the requirements for the submission of a request are contained in 50 CFR 18.27. We request OMB approval of the specific regulations governing authorized incidental take of marine mammals activities as separate control numbers for each subpart to facilitate simultaneous rulemaking actions when we receive applications for ITR.

Key Information

Previous ICR	202111-1910-002

Federal Register Notices

Authorizing Statutes

Abstract

The information collection described in this package are used by Department of Energy personnel to exercise management control and oversight of DOE contracts.

Key Information

Previous ICR	202201-0920-005

Federal Register Notices

Authorizing Statutes

Abstract

The purpose of this data collection is to allow CDC to conduct emergency cruise ship outbreak investigations (CSOIs) of acute gastroenteritis (AGE) outbreaks or when unusual AGE illness clusters occur. The Vessel Sanitation Program (VSP) deploys to the field and conducts CSOIs to assist cruise industry partners as they respond to AGE outbreaks or events on their vessels. Under this generic clearance, CDC will seek emergency PRA clearance for each CSOI within 24-hours of submission to OMB. The data collection period for each CSOI will not exceed 30 days. Data will be gathered by NCEH's VSP. Submission of Revision ICR for 0920-1255 is submitted for approval of Generic mechanism for an additional three years and a reduction in burden hours (4,063 annually) due to the refinement in estimated number of CSOIs conducted annually in response to cruise ship AGE outbreaks.

Key Information

Previous ICR	202405-0693-004

Federal Register Notices

Abstract

NIST proposes to conduct a number of data collection efforts - both quantitative and qualitative. The data collections will be designed to evaluate the usability and utility of NIST research for measurement and standardization work. These data collection efforts may include, but may not be limited to electronic methodologies, empirical studies, video and audio collections, interview and questionnaires.

Key Information

Federal Register Notices

Authorizing Statutes

Abstract

The Marine Mammal Protection Act (MMPA) of 1972, as amended (16 U.S.C. 1361 et seq.) imposed, with certain exceptions, a moratorium on the taking of marine mammals. Section 101(a)(5)(A) of the MMPA directs the Secretary of the Interior (Secretary) to allow, upon request by citizens of the United States, the taking of small numbers of marine mammals incidental to specified activities (other than commercial fishing) if the Secretary makes certain findings and prescribes specific regulations that, among other things, establish permissible methods of taking. Once the U.S. Fish and Wildlife Service (Service or we) issue specific regulations, applicants seeking to conduct activities must request a Letter of Authorization (LOA) for the specific activity and submit onsite monitoring reports and a final report of the activity to the Secretary. Procedural regulations outlining the requirements for the submission of a request are contained in 50 CFR 18.27. We request OMB approval of the specific regulations governing authorized incidental take of marine mammals activities as separate control numbers for each subpart to facilitate simultaneous rulemaking actions when we receive applications for an ITR.

Key Information

Previous ICR	202204-3220-001

Federal Register Notices

Authorizing Statutes

Abstract

Railroad employers are required to make contributions to the Railroad Unemployment Insurance fund quarterly or annually equal to a percentage of the creditable compensation paid to each employee. The information furnished on the report accompanying the remittance is used to determine correctness of the amount paid.

Key Information

Previous ICR	202205-3255-001

Federal Register Notices

Abstract

OSC's Alternative Dispute Resolution (ADR) participants and, a subset of those persons who agree to participate in a follow-up survey, are tools to improve its ADR program. Participants include OSC complainants, their attorneys, Federal Agency attorneys, Federal Agency settlement officials, and non-attorney complainant representatives and support persons. The ADR surveys will generate accurate, generalize, and actionable evaluative data that it will use to maintain a valuable mediation process, enhance the skills of its mediators, and publicize the role of mediation at OSC.

Key Information

Previous ICR	202110-0570-003

Federal Register Notices

Authorizing Statutes

Abstract

The purpose of the RISE program (7 CFR 4284 subpart L) is to create and enhance jobs and support industry clusters in low-income rural areas. This is achieved through grants awarded to a rural jobs accelerator partnerships consisting of non-profit entities, Tribal entities, institutions of higher education and public bodies with expertise in delivering economic and job training programs. The information provided through the application process will be used to determine applicant and project eligibility and to ensure that projects meet program goals and that funds will be used for authorized purposes. Additionally, Partnerships that receive RISE grant funding are required to provide financial and program reports to ensure that the project is progressing, and that funds continue to be used for authorized purposes.

Key Information

Previous ICR	202110-0535-001

Federal Register Notices

Authorizing Statutes

Abstract

The National Agricultural Statistics Service (NASS) is seeking approval to conduct a reinstatement of an information collection to gather data related to the production and marketing of foods directly from farm producers to consumers, institutions, or to retailers who then sell directly to consumers, and intermediate markets who sell locally or regionally branded products. A sample of operations will be drawn from the NASS List Frame. The Local Food Marketing Practices Survey (LFMPS) will be conducted in early 2026, referencing the calendar year of 2025.

Key Information

Previous ICR	202501-3235-025

Federal Register Notices

Authorizing Statutes

Abstract

Rule 17a-5 under the Securities Exchange Act of 1934, 17 CFR 240. 17a-5, is a reporting rule for broker-dealers. The Commission recently amended Rule 17a-5 to require annual audited reports and related annual filings to be filed electronically in Inline XBRL through the Commission’s EDGAR system. The filings were previously made either in paper, via email, or voluntarily on the EDGAR system as PDF documents. The Commission is also allowing electronic signatures in Rule 17a-5 filings, which includes the FOCUS Report. The Commission is amending the instructions to Parts II, IIC, and IIA of the FOCUS Report to allow only one named officer’s signature when the signature belongs to the firm’s principal executive officer or principal financial officer (or their comparable officers). Finally, the Commission is making corrective and clarifying amendments to FOCUS Report Part II, technical amendments to FOCUS Report Part IIA and amendments to FOCUS Report Part IIC for consistency with FFIEC Form 031, which FOCUS Report Part IIC is modelled on. None of these amendments are expected to impact the ongoing burden of filing FOCUS Report Parts II, IIA or IIC.

Key Information

Previous ICR	202402-0938-003

Federal Register Notices

Authorizing Statutes

Abstract

The purpose of this collection is to retrieve information necessary to conduct a compliance review as described in CMS-0014-N (68 FR 60694). These forms will be submitted to the Centers for Medicare & Medicaid Services (CMS), Program Management National Standards Group, from entities covered by HIPAA Administrative Simplification regulations. It is expected that covered entities under HIPAA (health plans, health care clearinghouses, and health care providers who electronically transmit any health information in connection with transaction for which HHS has adopted standards) will complete these forms during a CMS scheduled compliance review. CMS enforcement staff would use the information provided by covered entities to review HIPAA Administrative Simplification compliance in regards to adopted transaction standards, code sets, unique identifiers and operating rules.

Key Information

Previous ICR	202302-0910-007

Federal Register Notices

Authorizing Statutes

Abstract

FDA seeks to engage in research to analyze and better understand perspectives on challenges and opportunities faced by outsourcing facilities as they attempt to supply safe, high-quality drug products needed by patients. The Agency currently lacks this information and cannot obtain it from other sources. An electronic survey will be administered to approximately 80 outsourcing facilities to gather information regarding the challenges an opportunities these entities face. The results of this research will be used by FDA to develop a comprehensive understanding of the outsourcing facility sector, its challenges, and opportunities for advancement. The information will be essential to help identify knowledge and information gaps, operational barriers, and views on interactions with FDA. The research results will inform FDA's future approaches to communication, education, training, and other engagement with outsourcing facilities to address challenges and support advancement of the industry in its ability to produce high-quality drug products that are safe for patients.

Key Information

Previous ICR	202301-0935-001

Federal Register Notices

Authorizing Statutes

Abstract

In 2021 employer-sponsored health insurance was the source of coverage for 90.5 million current and former workers, plus many of their family members, and is a cornerstone of the U.S. health care system. The Medical Expenditure Panel Survey – Insurance Component (MEPS-IC) measures the extent, cost, and coverage of employer-sponsored health insurance on an annual basis. These statistics are produced at the National, State, and sub-State (metropolitan area) level for private industry. Statistics are also produced for State and Local governments. This research has the following goals: 1) to provide data for Federal policymakers evaluating the effects of National and State health care reforms. 2) to provide descriptive data on the current employer-sponsored health insurance system and data for modeling the differential impacts of proposed health policy initiatives. 3) to supply critical State and National estimates of health insurance spending for the National Health Accounts and Gross Domestic Product.