Brewer's Bond and Brewer's Bond Continuation Certificate/Brewer's Collateral Bond and Brewer's Collateral Bond Continuation Certificate

Forms and Documents

Document Name	Status

No forms / supporting documents in this ICR. Check IC Document Collections.

IC Document Collections

IC ID	Document Title	Status
181218	Brewer's Collateral Bond Continuation Certificate	Modified
181217	Brewer's Collateral Bond	Modified
181216	Brewer's Bond Continuation Certificate	Modified
181214	Brewer's Bond	Modified

ICR Details

OMB Control No: 1513-0015	ICR Reference No: 201612-1513-003
Status: Historical Inactive	Previous ICR Reference No: 201403-1513-003
Agency/Subagency: TREAS/TTB	Agency Tracking No: PATH (Bonds) 3/9
Title: Brewer's Bond and Brewer's Bond Continuation Certificate/Brewer's Collateral Bond and Brewer's Collateral Bond Continuation Certificate
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 12/30/2016
OIRA Conclusion Action: Preapproved	Conclusion Date: 12/29/2016
	Date Received in OIRA: 12/22/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2017	6 Months From Approved	09/30/2017
Responses	652	0	1,524
Time Burden (Hours)	422	0	990
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code requires brewers to give a bond to protect the revenue and to ensure compliance with the requirements of law and regulations, and the Continuation Certificate is used to renew the bond every 4 years after the initial bond is obtained. Bonds and continuation certificate are required by law and are necessary to protect government interests in the excise tax revenues that brewers pay.

Emergency Justfication: This information collection is being revised in relation to a TTB temporary rule that we are issuing in response to the Protecting Americans from Tax Hikes Act of 2015 (PATH Act; Division Q of Pub. Law 114–113). This rulemaking implements section 332 of the PATH Act, which amends the Internal Revenue Code to change Federal excise tax return due dates and remove bond requirements for certain eligible taxpayers. These statutory changes are effective January 1, 2017, and as a result, TTB is requesting emergency approval of this revised information collection.

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Authorizing Statute(s): US Code: 26 USC 7101 Name of Law: Internal Revenue Code
   US Code: 26 USC 5401 Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: PL: Pub.L. 114 - 113 332 (Div. Q) Name of Law: PATH Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1513-AC30	Final or interim final rulemaking

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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: 4

IC Title	Form No.	Form Name
Brewer's Bond Continuation Certificate	TTB F 5130.23
Brewer's Bond	TTB F 5130.22
Brewer's Collateral Bond Continuation Certificate	TTB F 5130.27
Brewer's Collateral Bond	TTB F 5130.25

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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	652	1,524	-536	-336	0	0
Annual Time Burden (Hours)	422	990	-362	-206	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: Changing Regulations

Short Statement: TTB is making program changes associated with this information collection to implement the bond exemption under the PATH Act. TTB is amending its regulations to reference the bond exemption under the IRC at 26 U.S.C. 5551(d). As for adjustments, the number of brewers regulated by TTB has increased to 6,298. However, under the new bond exemption, TTB estimates that only 1,341 brewers will be required to file the forms.

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Annual Cost to Federal Government: $630

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

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? 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: 12/22/2016

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