Capital Construction Fund and Exhibits

Forms and Documents

Document	Type	Status	Availability
Published 30-Day FRN for 2133-0027 6.22.2026.pdf	Supplementary Document	Uploaded 2026-06-23	Available
Public Law 117-263 National Defense Authorization Act for Fiscal Year 2023 12.23.2022.pdf	Supplementary Document	Uploaded 2023-04-19	Available
46 USC Chapter 535-Section 53501 Capital Construction Funds 12.312025.pdf	Supplementary Document	Uploaded 2026-05-20	Available
46 CFR 391 Federal Income Tax Aspects of the Capital Construction Fund 10.1.2025.pdf	Supplementary Document	Uploaded 2026-05-20	Available
46 CFR 390 Capital Construction Fund 10.1.2025.pdf	Supplementary Document	Uploaded 2026-05-20	Available
Published 60-Day FRN for 2133-0027 3.30.2026.pdf	Supplementary Document	Uploaded 2026-05-20	Available
Supporting Statement A for 2133-0027 6.2.2026.docx	Supporting Statement A	Uploaded 2026-06-24	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
26613	Capital Construction Fund and Exhibits		Modified

ICR Details

OMB Control No: 2133-0027	ICR Reference No: 202605-2133-002
Status: Received in OIRA	Previous ICR Reference No: 202304-2133-001
Agency/Subagency: DOT/MARAD	Agency Tracking No:
Title: Capital Construction Fund and Exhibits
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: 06/24/2026

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2026
Responses	160	243
Time Burden (Hours)	2,160	3,281
Cost Burden (Dollars)	0	0

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Abstract: This information collection consists of an application for a Capital Construction Fund (CCF) agreement under 46 U.S.C. chapter 535 and annual submissions of appropriate schedules and exhibits. The Capital Construction Fund is a tax-deferred ship construction fund that was created to assist owners and operators of U.S.-flag vessels in accumulating the large amount of capital necessary for the modernization and expansion of the U.S. merchant marine. The program encourages construction, reconstruction, or acquisition of vessels through the deferment of Federal income taxes on certain deposits of money or other property placed into a CCF.

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Authorizing Statute(s): US Code: 46 USC 53501 Name of Law: Shipping
  

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:
	91 FR 15688	03/30/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 37225	06/22/2026
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
Capital Construction Fund and Exhibits

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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	160	243	0	-83	0	0
Annual Time Burden (Hours)	2,160	3,281	0	-1,121	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: Since the last renewal the total respondents and burden hours were reduced from 243 and 3,281 hours respectively, to 160 and 2,160 hours currently, due to less respondents to this collection.

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Annual Cost to Federal Government: $16,116

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: 06/24/2026

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