Environmental Taxes (26 CFR Part 52)

Forms and Documents

Document Name	Status
f6627.pdf Supplementary Document	2019-11-29
f637 (2019).pdf Supplementary Document	2019-11-29
Form 637 1545-0014.pdf Supplementary Document	2014-12-29
Form 6627 1545-0123.pdf Supplementary Document	2014-12-29
26 CFR Part 52 Environmental Taxes.pdf Supplementary Document	2019-11-29
SUP STAT (1545-1361).doc Supporting Statement A	2019-12-05

IC Document Collections

IC ID	Document Title	Status
18189	Title 26 CFR Part 52, Environmental Taxes	Modified

ICR Details

OMB Control No: 1545-1361	ICR Reference No: 201911-1545-020
Status: Active	Previous ICR Reference No: 201610-1545-025
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Environmental Taxes (26 CFR Part 52)
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/31/2020
	Date Received in OIRA: 12/27/2019
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2023	36 Months From Approved	01/31/2020
Responses	150,350	0	150,350
Time Burden (Hours)	75,265	0	75,265
Cost Burden (Dollars)	0	0	0

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Abstract: Section 4681 imposes a tax on ozone-depleting chemicals sold or used by a manufacturer or importer thereof. Section 4681 also imposes a tax on ozone-depleting chemicals sold or used by a manufacturer or importer thereof and imported taxable products sold or used by an importer thereof. A floor stocks tax is also imposed. Section 4682 provides exemptions and reduced rates of tax for certain uses of ozone-depleting chemicals. These regulations provide reporting and recordkeeping rules and have been codified under 26 CFR part 52.

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Authorizing Statute(s): US Code: 26 USC 4682-3 Name of Law: Imported taxable products.
   US Code: 26 USC 4682-4 Name of Law: Floor Stocks tax
   US Code: 26 USC 4682 Name of Law: Ozone Depleting Chemicals
   US Code: 26 USC 4682-5 Name of Law: Exports
   US Code: 26 USC 4682-1 Name of Law: Taxes imposed with respect to ozone-depleting chemicals.
   US Code: 26 USC 4681 Name of Law: Imposition of Tax
  

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:
	84 FR 37009	07/30/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 71531	12/27/2019
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Title 26 CFR Part 52, Environmental Taxes

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ICR Summary of Burden

	Total Approved	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	150,350	150,350	0	0	0	0
Annual Time Burden (Hours)	75,265	75,265	0	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:

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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.     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.     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? Uncollected

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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: 12/27/2019

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