Capital Construction Fund Agreement, Certificate Family of Forms, and Deposit/Withdrawal Report

Forms and Documents

Document Name	Status
Form NOAA Form 34-82 Capital Construction Fund - Deposit/Withdrawal Report Form	Modified
Schedule of Tax Basis Form	New
Certificate of Construction / Reconstruction Form	New
Schedule B - Reconstruction Form	New
Schedule B - Construction, Acquisition, Mortgage Form	New
Schedule A Form	New
Capital Construction Fund - Application and Agreement Form	Modified
Capital Construction Fund Agreement Family of Forms Form	Removed
0648-0041 30-day 90 FR 38952 2025-0813.pdf Supplementary Document	2025-08-13
0648-0041 Supporting Statement Part A - 2025-0807.docx Supporting Statement A	2025-08-09
PLaw 99-514 Sec 261 Merchant Marine Capital Construction Funds.pdf Supplementary Document	2025-07-31
Privacy Impact Assessment NOAA 4000.pdf Supplementary Document	2025-07-30
0648-0041 60-Day 90 FR 14251 2025-0331.pdf Supplementary Document	2025-07-30
NOAA Administrative Order 216-100.pdf Supplementary Document	2025-07-30
Section 515 of Public Law 106-554.pdf Supplementary Document	2025-07-30
50 CFR Part 259.pdf Supplementary Document	2025-07-30
Public Law 91-469.pdf Supplementary Document	2025-07-30
46 U.S.C. 53503 - Establishing a Capital Construction Fund.pdf Supplementary Document	2025-07-30
The Merchant Marine Act, 1936, 46 U.S.C 1101-1295g.pdf Supplementary Document	2025-07-30

IC Document Collections

IC ID	Document Title	Status
3972	Capital Construction Fund - Deposit/Withdrawal Report Form	Modified
277016	Schedule of Tax Basis Form	New
277015	Certificate of Construction / Reconstruction Form	New
277014	Schedule B - Reconstruction Form	New
277013	Schedule B - Construction, Acquisition, Mortgage Form	New
277012	Schedule A Form	New
207350	Capital Construction Fund - Application and Agreement Form	Modified
207348	Capital Construction Fund Agreement Family of Forms Form	Removed

ICR Details

OMB Control No: 0648-0041	ICR Reference No: 202507-0648-013
Status: Received in OIRA	Previous ICR Reference No: 202205-0648-005
Agency/Subagency: DOC/NOAA	Agency Tracking No:
Title: Capital Construction Fund Agreement, Certificate Family of Forms, and Deposit/Withdrawal Report
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/13/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2025
Responses	1,225	1,575
Time Burden (Hours)	2,020	2,900
Cost Burden (Dollars)	2,940	4,168

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Abstract: This request is for extension of a currently approved information collection. The information collection previously listed as ‘CCF Family of Forms’ was broken out into five separate collections in order to provide more granularity into the collection. These are not new requirements and do not change the information collected, rather they provide greater detail into the use and frequency of the information collected. NOAA National Marine Fisheries Service (NMFS) established the Capital Construction Fund (CCF) tax deferral program to allow fishermen to more quickly save for vessel acquisition, construction, or reconstruction. The information collected by NMFS involves applying for and entering into a formal agreement to defer taxable income, enroll vessels eligible for deposits, register objectives planned under the agreement, make deposits within the regulatory limits, withdraw funds for eligible purposes, certify total costs at completion, show the current depreciable tax basis in a fishing vessel, and verify proper reduction of the tax basis. The CCF program is a tax deferral program, not a tax free benefit, and the data collection allows for the enrollment, operation, and essential tax recapture required by the program.

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Authorizing Statute(s): US Code: 46 USC 1101-1295g Name of Law: Merchant Marine Act of 1936
   US Code: 46 USC 53503 Name of Law: Shipping - Capital Construction Funds
   PL: Pub.L. 91 - 469 101 Name of Law: Merchant Marine Act of 1970
   PL: Pub.L. 99 - 514 261 Name of Law: Merchant Marine Capital Construction Funds
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 14251	03/31/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 38952	08/13/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 7

IC Title	Form No.	Form Name
Capital Construction Fund - Application and Agreement	N/A, N/A	Fishing Vessel CCF Application ,   CCF Agreement
Capital Construction Fund - Deposit/Withdrawal Report	NOAA Form 34-82	Capital Construction Fund Program Deposit/Withdrawal Report
Capital Construction Fund Agreement Family of Forms	NA, NA, NA, NA, NA	Certificate of Construction Reconstruction ,   Fishing Vessel Capital Construction Fund Application ,   Schedule A Eligible Vessel ,   Schedule B Qualified Vessel for Construction Acquisition and/or Mortagage Payments ,   Schedule of Tax Basis
Certificate of Construction / Reconstruction	N/A	Certificate of Construction / Reconstruction
Schedule A	N/A	Schedule A - Eligible Vessel Form
Schedule B - Construction, Acquisition, Mortgage	N/A	Schedule B - Qualified Vessel for Construction, Acquisition, and / or Mortgage Payments
Schedule B - Reconstruction	N/A	Schedule B - Qualified Vessel for Reconstruction
Schedule of Tax Basis	N/A	Schedule of Tax Basis Form

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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	1,225	1,575	0	0	-350	0
Annual Time Burden (Hours)	2,020	2,900	0	0	-880	0
Annual Cost Burden (Dollars)	2,940	4,168	0	0	-1,228	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: The number of CCF accounts has been reduced following file reviews of several regions to remove files that were inactive, expired, ineligible, etc. This has reduced the number of deposit/withdrawal reports expected per year. This review has not impacted the expected number of new enrollees per year. Nor has it impacted the expected filings of the CCF Family of Forms, which are typically filed by the active and eligible accounts. Miscellaneous costs saw increases in postage rates (+$1.88 for up to a 4-ounce package, +$0.13 for first class letters), a shift from 50/50 to 60/40 ratio of electronic to mailed responses in the form 34-82 and CCF family of forms, and a substantial reduction from the number of respondents for the annual CCF Deposit/Withdrawal Report.

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Annual Cost to Federal Government: $70,388

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.     Yes

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.     Yes

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: 08/13/2025

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