Marks on Equipment and Structures (TTB REC 5130/3), and Marks and Labels on Containers of Beer (TTB REC 5130/4)

ICR 202409-1513-005

OMB: 1513-0086

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2025-01-23
ICR Details
1513-0086 202409-1513-005
Received in OIRA 202304-1513-002
TREAS/TTB For Notice No. 237
Marks on Equipment and Structures (TTB REC 5130/3), and Marks and Labels on Containers of Beer (TTB REC 5130/4)
Revision of a currently approved collection   No
Regular 02/18/2025
  Requested Previously Approved
36 Months From Approved 12/31/2026
14,000 14,000
14,000 0
0 0

Under the authority of chapter 51 of the Internal Revenue Code of 1986, as amended (IRC, 26 U.S.C. chapter 51), the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR Part 25, Beer, currently require brewers to place certain marks, signs, and measuring devices on their equipment and structures, and to place certain brands, labels, and marks on bulk and consumer containers of beer and other brewery products. The collected information allows TTB to identify the use, capacity, and contents of brewery equipment and structures, and to identify brewery products and the responsible taxpayer. Other collected information allows consumers to identify brewery products, their content, and their producers. In a proposed rule titled “Alcohol Facts Statements in the Labeling of Wines, Distilled Spirits, and Malt Beverages,” issued under its IRC authorities, TTB is proposing to require an alcohol content statement to appear on the labels of consumer containers of domestic and imported beers that are not currently subject to such labeling requirements under the Federal Alcohol Administration Act (FAA Act). The collected information will allow TTB to identify the alcohol content of taxable brewery products currently not subject to such a labeling requirement subject. As such, the required information is necessary to protect the revenue and ensure effective administration of the IRC’s provisions regarding brewery operations and products. The collected information also allows (or will allow) other industry members and the general public to identify the contents of bulk containers of beer and other brewery products and identify the contents and alcohol content of consumer containers of beer. In general, for other than the proposed alcohol content statement, TTB believes that the collection of the required information is a usual and customary practice undertaken during the normal course of business, regardless of any TTB regulatory requirements to do so, for the purposes of inventory control, cost accounting, equipment utilization, and product quality control and identification.

US Code: 26 USC 5053, 5056 Name of Law: Internal Revenue Code
   US Code: 26 USC 5411 - 5414, and 5552 Name of Law: Internal Revenue Code
  
None

1513-AC93 Proposed rulemaking 90 FR 6654 01/17/2025

No

1
IC Title Form No. Form Name
Marks on Equipment and Structures (TTB REC 5130/3), and Marks and Labels on Containers of Beer (TTB REC 5130/4)

  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 14,000 14,000 0 0 0 0
Annual Time Burden (Hours) 14,000 0 0 14,000 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Changing Regulations
No
In a proposed rule titled “Alcohol Facts Statements in the Labeling of Wines, Distilled Spirits, and Malt Beverages,” TTB is proposing to expand existing requirements for alcohol content statements as a percentage of alcohol by volume to beers that are not currently subject to mandatory alcohol content labeling under the Federal Alcohol Administration Act (FAA Act). In the proposed rule, that requirement will be added to 27 CFR 25.141 for domestic barrels and kegs, and to 27 CFR 25.142 for domestic bottles, cans, and similar containers. Those sections are already accounted for under this collection approval, OMB No. 1513–0086. In addition, the proposed alcohol content labeling requirement will be added to 27 CFR 27.60 for imported beers, and that section will be added to this collection approval (the FAA Act related requirements in § 27.60 will remain under OMB No. 1513–0087). Under the proposed requirement, the container’s label must show the product’s alcohol content expressed as a percentage of alcohol-by-volume (within certain tolerances), rounded to the nearest tenth of a percentage point. While TTB has determined that the marks and labels previously required under this collection request are placed by brewers as a usual and customary business practice, resulting in no additional burden to respondents, TTB believes that responses to the proposal to require display alcohol content on labels of beer that were not previously subject to such a requirement will not require more than 1 hour annually per respondent. Thus, due to the described proposed program changes, while the number of annual respondents and responses to this information collection request, 14,000 each, will not change, the estimated annual total burden for this collection request will increase from 0 to 14,000 hours. However, TTB believes that a large majority of respondents already label their products with an alcohol content statement or have ready access to such information for quality control purposes even if they do not display that information on their product labels. Also, given the proposed compliance period of 5 years, TTB also believes that all respondents will be able to coordinate any required labeling changes with their usual and customary scheduled labeling changes, resulting in no additional costs to those respondents.

$0
No
    No
    No
No
No
No
No
Curtis Eilers 202 453-1039 ext. 041

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
02/18/2025


© 2025 OMB.report | Privacy Policy