Change Requests

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Data System for Organ Procurement and Transplantation Network

Key Information

Abstract

Section 372 of the Public Health Service Act requires that the Secretary of Health and Human Services, by award, provide for the establishment and operation of the Organ Procurement and Transplantation Network (OPTN), which, under oversight of the HRSA, operates the U.S. Organ Procurement and Transplantation system. Significant changes to the collection include: 1) Adding data collection forms for candidates listed in the OPTN organ transplant waiting list to the existing OMB-approved information collection. These forms allow a transplant center to add, change, or remove candidates from the OPTN waiting list after a transplant center completes the patient evaluation. These forms contain information that the OPTN electronic organ matching system uses to match potential organ recipients with available deceased donor organs. There are 83 new data collection forms: candidate listing registration forms of all organs, candidate status justification forms of all applicable organs, Model for End-Stage Liver Disease or Pediatric End-Stage Liver Disease score exception and extension forms, and other forms. Additional revisions to existing OPTN data collection forms were made based on the OPTN Board of Directors (BOD)-approved changes to improve organ matching, allocation, and OPTN policy compliance; 2) Adding OPTN Board of Directors-approved revisions to existing data collection forms to improve organ matching, allocation, and OPTN policy compliance.

Federal Register Notices

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

Authorizing Statutes

42 USC 274(b)(2)(I), Sec 372(b)(2)(I)	View Law

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Boots to Business Post Course Surveys

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Abstract

These surveys allow the Boots to Business program office to receive critical data from eligible service members, spouses and veterans who participate in B2B offerings. The collected data will be used to access the quality of the program and to effectively measure outcomes as a result of attending B2B classes. This is the next phase of implementation following the OMB approved registration form that allows the program office to collect contact information.

Federal Register Notices

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

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TD 8725 - Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.

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Abstract

This document contains previously approved final regulations relating to joint returns, property exempt from levy, interest, penalties, offers in compromise, and the awarding of costs and certain fees. The regulations reflect changes to the law made by the Taxpayer Bill of Rights 2 and a conforming amendment made by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. The regulations affect taxpayers with respect to filing of returns, interest, penalties, court costs, and payment, deposit, and collection of taxes.

Federal Register Notices

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

Authorizing Statutes

26 USC 301	View Law

26 USC 6013	View Law

26 USC 6334	View Law

26 USC 6601	View Law

26 USC 6651	View Law

26 USC 6656	View Law

26 USC 7122	View Law

26 USC 7430	View Law

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TD 9451 - Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules, TD 9759-Limitations on the Importation of Net Built-In Losses

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Abstract

TD 9304 provides guidance to taxpayers regarding the apportionment of tax benefit items under section 1561(a) amongst the component members of a controlled group of corporations. TD 9329 contains final regulations that simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with their Federal income tax returns. TD 9451 provides guidance to taxpayers for determining which corporations are included in a controlled group of corporations. TD 9759 provides guidance for preventing the importation of loss when a corporation that is subject to U.S. income tax acquires loss property tax-free in certain transactions and the loss in the acquired property accrued outside the U.S. tax system by requiring the bases of the assets received to be equal to value.

Federal Register Notices

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

Authorizing Statutes

26 USC 362	View Law

26 USC 334	View Law

26 USC 7805	View Law

26 USC 1561	View Law

26 USC 1563	View Law

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Distilled Spirits Credit

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Abstract

Form 8906, Distilled Spirits Credit, was developed to carry out the provisions of IRC section 5011(a). This section allows eligible wholesalers and persons subject to IRC section 5055 an income tax credit for the average cost of carrying excise tax on bottled distilled spirits. The form provides a means for the eligible taxpayer to compute the amount of credit.

Federal Register Notices

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

Authorizing Statutes

26 USC 5011(a)	View Law

26 USC 5055	View Law

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Gaming Industry Tip Compliance Agreement (GITCA)

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Abstract

The Internal Revenue Service (IRS) designed the Gaming Industry Tip Compliance Agreement (GITCA) to promote compliance by gaming industry employers and employees with the provisions of the Internal Revenue Code (IRC) relating to tip income and to reduce disputes under IRC Section 3121(q). Under the GITCA Program, a gaming industry employer and the Internal Revenue Service (IRS) work together to reach a GITCA that establishes minimum tip rates for participating tipped employees in specified occupational categories, prescribes a threshold level of participation by the employer's employees, and reduces compliance burdens for the employer and enforcement burdens for the IRS.

Federal Register Notices

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

Authorizing Statutes

26 USC 6053(a)	View Law

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Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs

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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.

Federal Register Notices

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

Authorizing Statutes

Pub.L. 95 - 600 163	View Law

Pub.L. 116 - 25 1401	View Law

26 USC 7526A	View Law

31 USC 503	View Law

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Notice of Expatriation and Waiver of Treaty Benefits

Key Information

Abstract

Information used by taxpayer to notify payer of expatriation so that proper tax treatment is applied by payer. The taxpayer is required to use this form to obtain any benefit accorded by the statute.

Federal Register Notices

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

Authorizing Statutes

26 USC 877A	View Law

Pub.L. 110 - 245 301	View Law

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26 U.S. Code § 475 - Mark to market accounting method for dealers in securities

Key Information

Abstract

Section 475 was added by section 13223(a) of the Revenue Reconciliation Act of 1993, Pub. L. 103-66, 107 Stat.481, and is effective for all taxable years ending on or after December 31, 1993. The statutory requirements under 26 U.S.C. 475 are codified under 26 CFR Part 1, sections 1.475 et al. Information collection requirements under § 1.475(a)-4 sets forth an elective safe harbor that permits dealers in securities and dealers in commodities to elect to use the values of positions reported on certain financial statements as the fair market values of those positions for purposes of section 475 of the Internal Revenue Code (Code). This safe harbor is intended to reduce the compliance burden on taxpayers and to improve the administrability of the valuation requirement of section 475. The recordkeeping requirement under section 1.475(b)-4 are required to determine whether exemption from mark- to-market treatment is properly claimed, and will be used to make that determination upon audit of taxpayer's books and records. The information under section 1.475(c)-1(a)(3)(iii), is necessary to determine whether a consolidated group has elected to disregard inter-member transactions in determining a member's status as a dealer in securities.

Federal Register Notices

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

Authorizing Statutes

26 USC 475	View Law

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Form 56, Notice Concerning Fiduciary Relationship / Form 56-F, Notice Concerning Fiduciary Relationship of Financial Institution

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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.

Federal Register Notices

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

Authorizing Statutes

26 USC 6903	View Law

26 USC 6036	View Law

26 USC 6402	View Law

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Election Involving the Repeal of the Bonding Requirement and Notification of Increase of Tax under § 42(j)(6)

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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.

Federal Register Notices

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

Authorizing Statutes

26 USC 42(j)(6)	View Law

Pub.L. 110 - 289 3004(i)(2)(B)(ii)	View Law

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Coverdell ESA Contribution Information

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Abstract

Form 5498-ESA is used by trustees and issuers of Coverdell Education Savings accounts to report contributions and rollovers to these accounts and to the beneficiaries.

Federal Register Notices

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

Authorizing Statutes

26 USC 530	View Law

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Advance Pricing and Mutual Agreement Program

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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).

Federal Register Notices

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

Authorizing Statutes

26 USC 482	View Law

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TD 9764, Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions

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Abstract

Internal Revenue Code (IRC) section 6112 requires material advisors to maintain lists of advisees and other information with respect to reportable transactions and to make that information available to the Internal Revenue Service (IRS) upon written request. IRC section 6708 imposes a penalty upon material advisors for failing to make a list required by IRC section 6112 available to the IRS within 20 business days after the date of the written request. Treasury Decision (TD) 9764 contains final regulations relating to the penalty under IRC section 6708. The collection of information is in Treasury Regulations section 301.6708–1(c)(3)(ii), which requires a person requesting an extension of the 20-business-day period to provide the IRS, in writing, with specific information regarding the list and the circumstances that would warrant additional time.

Federal Register Notices

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

Authorizing Statutes

26 USC 6112	View Law

26 USC 6708	View Law

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Rulings and determination letters.

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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.

Federal Register Notices

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

Authorizing Statutes

26 USC 7528	View Law

26 USC 7805	View Law

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TD 9207 - Assumption of Partner Liabilities

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Abstract

The regulations require a partnership to notify the partner of the satisfaction of certain liabilities described in the regulation, providing the partner with specific information regarding the partnership’s assumption of liability. The partner must attach this notification to their tax return for the year in which the loss is being claimed.

Federal Register Notices

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

Authorizing Statutes

26 USC 752	View Law

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Modified Benefit Formula Questionnaire-Foreign Pension

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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.

Federal Register Notices

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

Authorizing Statutes

42 USC 415	View Law

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Procurement Requirements

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Abstract

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

Federal Register Notices

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

Authorizing Statutes

42 USC 7254	View Law

41 USC 405	View Law

40 USC 486(c)	View Law

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Incidental Take of Marine Mammals During Specified Activities (50 CFR 18.27 and 50 CFR 18, Subpart L)

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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.

Federal Register Notices

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

Authorizing Statutes

16 USC 1361 et seq.	View Law

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Incidental Take of Marine Mammals During Specified Activities (50 CFR 18.27 and 50 CFR 18, Subpart J)

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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.

Federal Register Notices

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

Authorizing Statutes

16 USC 1361 et seq.	View Law

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Non-combatant Tracking System (NTS) & Evacuation Tracking and Accountability System (ETAS)

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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.

Federal Register Notices

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

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[NCEZID] DFWED National Hypothesis Generation and Investigation Module

Key Information

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.

SPD-15 Implementation	Yes

Federal Register Notices

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

Authorizing Statutes

42 USC 241	View Law

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Generic Clearance for Usability Data Collections

Key Information

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.

Federal Register Notices

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

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Emergency Cruise Ship Outbreak Investigations (CSOIs)

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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.

Federal Register Notices

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

Authorizing Statutes

42 USC 269	View Law

42 USC Part 71	View Law

42 USC 264	View Law

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Employer's Quarterly Report of Contributions Under the RUIA

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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.

Federal Register Notices

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

Authorizing Statutes

45 USC 358 (a)	View Law

Presidential Action: