Rev. Proc. 2022-26 - Superfund; Imported Substances; Procedures for Filing a Petition, REG-105954-22 - Excise Tax imposed on certain chemicals and imported substances

Forms and Documents

Document Name	Status
1545-2304 - SUP STAT Excise tax on Chemicals NPRM-clean.docx Supporting Statement A	2024-07-03

IC Document Collections

IC ID	Document Title	Status
269149	Exemption Certificates	New
269148	Registration Certificates	New
253897	Superfund; Imported Substances; Procedures for Filing a Petition Other-	Unchanged

ICR Details

OMB Control No: 1545-2304	ICR Reference No: 202407-1545-003
Status: Received in OIRA	Previous ICR Reference No: 202211-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Rev. Proc. 2022-26 - Superfund; Imported Substances; Procedures for Filing a Petition, REG-105954-22 - Excise Tax imposed on certain chemicals and imported substances
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 07/05/2024

	Requested	Previously Approved
Expiration Date	36 Months From Approved	05/31/2026
Responses	32,000	1,000
Time Burden (Hours)	105,250	75,000
Cost Burden (Dollars)	0	0

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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.

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Authorizing Statute(s): US Code: 26 USC 4672 Name of Law: Superfund, Definitions and special rules
   PL: Pub.L. 117 - 58 135 Name of Law: Infrastructure Investment and Jobs Act
   US Code: 26 USC 4661 and 4662 Name of Law: Definitions and special rules
  

Citations for New Statutory Requirements: PL: Pub.L. 117 - 58 80201 Name of Law: Infrastructure Investment and Jobs Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BQ40	Proposed rulemaking	88 FR 18446	03/29/2023

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Exemption Certificates
Registration Certificates
Superfund; Imported Substances; Procedures for Filing a Petition

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	32,000	1,000	31,000	0	0	0
Annual Time Burden (Hours)	105,250	75,000	30,250	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This submission is to revise the OMB approval to include the third-party disclosure and recordkeeping requirements for the registration certificate and model certificates.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 07/05/2024

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