87722 Federal Register / Vol. 89, No. 213 / Monday, November 4, 2024 / Notices 

1 49 U.S.C. 30112(a)(1). 

2 49 U.S.C. 30112(b); 49 U.S.C. 30113; 49 U.S.C. 

30114. 

3 49 U.S.C. 30113. 

FRA informs all interested parties that 

it may not conduct or sponsor, and a 

respondent is not required to respond 

to, a collection of information that does 

not display a currently valid OMB 

control number. 

Authority: 44 U.S.C. 3501–3520. 

Christopher S. Van Nostrand, 

Deputy Chief Counsel. 

[FR Doc. 2024–25597 Filed 11–1–24; 8:45 am] 

BILLING CODE 4910–06–P 

DEPARTMENT OF TRANSPORTATION 

National Highway Traffic Safety 

Administration 

[Docket No. NHTSA–2024–0068] 

Receipt of Petition for Temporary 

Exemption From Shoulder Belt 

Requirement for Side-Facing Seats on 

Motorcoaches 

AGENCY: National Highway Traffic 

Safety Administration (NHTSA), 

Department of Transportation (DOT). 

ACTION: Notice of receipt of petition for 

temporary exemption; request for public 

comment. 

SUMMARY: Legacy Limousines and 

Luxury Coaches has petitioned NHTSA 

for a temporary exemption from the 

requirement to install Type 2 seat belts 

(i.e., shoulder belts) at side-facing 

locations in the company’s 

motorcoaches. The petitioner is a finalstage manufacturer of entertainer-type 

motorcoaches, seeking temporary 

exemption from the shoulder belt 

requirement of Federal Motor Vehicle 

Safety Standard (FMVSS) No. 208, 

‘‘Occupant crash protection,’’ for sidefacing seats on motorcoaches. The 

petitioner seeks to install Type 1 seat 

belts (lap belt only) at side-facing 

seating positions, instead of the Type 2 

seat belts (lap and shoulder belts) 

required by FMVSS No. 208. The 

petitioner states that, absent the 

requested exemption, it will otherwise 

be unable to sell a vehicle whose overall 

level of safety or impact protection is at 

least equal to that of a nonexempted 

vehicle. NHTSA is publishing this 

document to notify the public of the 

receipt of the petition and to request 

comment on it, in accordance with 

statutory and administrative provisions. 

DATES: Comments must be received on 

or before December 4, 2024. 

ADDRESSES: NHTSA invites you to 

submit comments on the petition 

described herein and the questions 

posed below. You may submit 

comments identified by docket number 

in the heading of this notice by any of 

the following methods: 

• Fax: (202) 493–2251. 

• Mail: U.S. Department of 

Transportation, Docket Operations, M– 

30, Room W12–140, 1200 New Jersey 

Avenue SE, Washington, DC 20590. 

• Hand Delivery: 1200 New Jersey 

Avenue SE, West Building Ground 

Floor, Room W12–140, Washington, DC, 

between 9 a.m. and 5 p.m., Monday 

through Friday, except Federal holidays. 

• Federal eRulemaking Portal: Go to 

https://www.regulations.gov. Follow the 

online instructions for submitting 

comments. 

• Instructions: All submissions must 

include the agency name and docket 

number. Note that all comments 

received will be posted without change 

to http://www.regulations.gov, including 

any personal information provided. 

Please see the Privacy Act discussion 

below. NHTSA will consider all 

comments received before the close of 

business on the comment closing date 

indicated above. To the extent possible, 

NHTSA will also consider comments 

filed after the closing date. 

Docket: For access to the docket to 

read background documents or 

comments received, go to https://

www.regulations.gov at any time or to 

1200 New Jersey Avenue SE, West 

Building Ground Floor, Room W12–140, 

Washington, DC 20590, between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. Telephone: 

(202) 366–9826. 

Privacy Act: In accordance with 5 

U.S.C. 553(c), DOT solicits comments 

from the public to better inform its 

rulemaking process. DOT posts these 

comments, without edit, to 

www.regulations.gov, as described in 

the system of records notice, DOT/ALL– 

14 FDMS, accessible through 

www.dot.gov/privacy. In order to 

facilitate comment tracking and 

response, we encourage commenters to 

provide their name, or the name of their 

organization; however, submission of 

names is completely optional. Whether 

or not commenters identify themselves, 

all timely comments will be fully 

considered. If you wish to provide 

comments containing proprietary or 

confidential information, please contact 

the agency for alternate submission 

instructions. 

Confidential Business Information: If 

you wish to submit any information 

under a claim of confidentiality, you 

must submit your request directly to 

NHTSA’s Office of the Chief Counsel. 

Requests for confidentiality are 

governed by part 512. NHTSA is 

currently treating electronic submission 

as an acceptable method for submitting 

confidential business information to the 

agency under part 512. If you would like 

to submit a request for confidential 

treatment, you may email your 

submission to Dan Rabinovitz in the 

Office of the Chief Counsel at 

Daniel.Rabinovitz@dot.gov or you may 

contact Dan for a secure file transfer 

link. At this time, you should not send 

a duplicate hardcopy of your electronic 

CBI submissions to DOT headquarters. If 

you claim that any of the information or 

documents provided to the agency 

constitute confidential business 

information within the meaning of 5 

U.S.C. 552(b)(4), or are protected from 

disclosure pursuant to 18 U.S.C. 1905, 

you must submit supporting 

information together with the materials 

that are the subject of the confidentiality 

request, in accordance with part 512, to 

the Office of the Chief Counsel. Your 

request must include a cover letter 

setting forth the information specified in 

our confidential business information 

regulation (49 CFR 512.8) and a 

certificate, pursuant to § 512.4(b) and 

part 512, appendix A. In addition, you 

should submit a copy, from which you 

have deleted the claimed confidential 

business information, to the Docket at 

the address given above. 

FOR FURTHER INFORMATION CONTACT: Sara 

R. Bennett, Office of the Chief Counsel, 

National Highway Traffic Safety 

Administration, 1200 New Jersey 

Avenue SE, Washington, DC 20590. 

Telephone: (202) 366–2992; Fax: (202) 

366–3820. 

SUPPLEMENTARY INFORMATION: 

I. Background 

II. Authority and Procedures for Temporary 

Exemption 

III. FMVSS No. 208 

IV. Legacy Limousine and Luxury Coaches’ 

Petition 

V. Public Participation 

I. Background 

NHTSA is responsible for 

promulgating and enforcing Federal 

motor vehicle safety standards (FMVSS) 

designed to improve motor vehicle 

safety. Generally, a manufacturer may 

not manufacture for sale, sell, offer for 

sale, or introduce or deliver for 

introduction into interstate commerce a 

vehicle that does not comply with all 

applicable FMVSS.1 There are limited 

exceptions to this general prohibition.2

One path permits manufacturers to 

petition NHTSA for an exemption for 

noncompliant vehicles under a 

specified set of statutory bases.3 The 


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Federal Register / Vol. 89, No. 213 / Monday, November 4, 2024 / Notices 87723 

4 49 CFR 1.95. 

5 49 U.S.C. 30113(b)(3). 

6 49 U.S.C. 30113(b)(3)(A). 

7 49 U.S.C. 30113(b)(3)(B). 

8 75 FR 50958 (Aug. 18, 2010). 

9http://ec.europa.eu/enterprise/automotive/ 

projects/safety_consid_long_stg.pdf. 

10 78 FR 70416, 70448 (Nov. 25, 2013), citing the 

2004 Anton’s Law final rule. 

11 Id. 

12 Id. 

13 Id. 

14The first petition was submitted by Hemphill 

Brothers Leasing Company, LLC (Hemphill). (Notice 

of receipt of petition, 84 FR 11735 (Mar. 28, 2019); 

notice of grant of petition, 84 FR 69966 (Nov. 14, 

2019)). In its original petition, Hemphill stated that 

39 ‘‘other petitioners’’ were covered by it. Later, 

NHTSA granted the 13 petitions submitted by All 

Access Coach Leasing LLC, Amadas Coach, Creative 

Mobile Interiors, D&S Classic Coach Inc., Farber 

Specialty Vehicles, Florida Coach, Inc., Geomarc, 

Inc., Integrity Interiors LLC, Nitetrain Coach 

Company, Inc., Pioneer Coach Interiors LLC, 

Roberts Brothers Coach Company, Russell 

Coachworks LLC, and Ultra Coach Inc. (Notice of 

receipt of the petitions, 85 FR 51550 (Aug. 20, 

2022); notice of grant of petitions, 87 FR 33299 

(June 1, 2022)). Most recently, NHTSA granted an 

exemption to Beat the Street Interiors, Inc. (BTS). 

(Notice of receipt of petition, 88 FR 25445 (Apr. 26, 

2024); notice of grant of petition, 88 FR 78093 (Nov. 

14, 2023)). 

15 88 FR 25445. 

details of these bases, and under which 

basis Legacy Limousines and Luxury 

Coaches petitions, is provided in the 

sections of this notice that follow. 

II. Authority and Procedures for 

Temporary Exemption 

The National Traffic and Motor 

Vehicle Safety Act (Safety Act), codified 

at 49 U.S.C. chapter 301, authorizes the 

Secretary of Transportation to exempt 

motor vehicles, on a temporary basis 

and under specified circumstances, and 

on terms the Secretary considers 

appropriate, from a FMVSS or bumper 

standard. This authority is set forth at 

49 U.S.C. 30113. The Secretary has 

delegated the authority for 

implementing this section to NHTSA.4

The Safety Act authorizes the 

Secretary to grant, in whole or in part, 

a temporary exemption to a vehicle 

manufacturer if the Secretary makes one 

of four specified findings.5 The 

Secretary must also look 

comprehensively at the request for 

exemption and find that the exemption 

is consistent with the public interest 

and with the objectives of the Safety 

Act.6

The Secretary must evaluate the 

petition for exemption under at least 

one of the following bases: 

(i) Compliance would cause 

substantial economic hardship, and the 

manufacturer tried to comply in good 

faith; 

(ii) the exemption would make easier 

the development or field evaluation of 

a new motor vehicle safety feature, and 

the safety level is equal to the safety 

level of the standard; 

(iii) the exemption would make the 

development or field evaluation of a 

low-emission motor vehicle easier, and 

the safety leve of the vehicle is not 

unreasonably lowered; or 

(iv) compliance would prevent the 

manufacturer from selling a motor 

vehicle with an overall safety level at 

least equal to the overall safety level of 

nonexempt vehicles.7

NHTSA established 49 CFR part 555, 

Temporary Exemption from Motor 

Vehicle Safety and Bumper Standards, 

to implement the statutory provisions 

concerning temporary exemptions. The 

requirements in 49 CFR 555.5 state that 

the petitioner must set forth the basis of 

the petition by providing the 

information required under 49 CFR 

555.6, and the reasons why the 

exemption would be in the public 

interest and consistent with the 

objectives of the Safety Act. A petition 

submitted on the basis that the 

applicant is otherwise unable to sell (or 

in this instance, manufacture) a vehicle 

whose overall level of safety or impact 

protection is at least equal to that of a 

nonexempt vehicle must include the 

information specified in 49 CFR 

555.6(d). 

III. FMVSS No. 208 

On November 25, 2013, NHTSA 

published a final rule amending FMVSS 

No. 208 to require seat belts for each 

passenger seating position in all new 

over-the-road buses (OTRBs) (regardless 

of gross vehicle weight rating (GVWR)), 

and all other buses with GVWRs greater 

than 11,793 kilograms (kg) (26,000 

pounds (lb)) (with certain exclusions). 

In the notice of proposed rulemaking 

(NPRM) preceding the final rule, 

NHTSA proposed to permit 

manufacturers the option of installing 

either a Type 1 (lap belt) or a Type 2 

(lap and shoulder belt) on side-facing 

seats.8 The proposed option was 

consistent with a provision in FMVSS 

No. 208 that allows lap belts for sidefacing seats on buses with a GVWR of 

4,536 kg (10,000 lb) or less. NHTSA 

proposed the option because the agency 

was unaware of any demonstrable 

increase in associated risk of lap belts 

compared to lap and shoulder belts on 

side-facing seats. NHTSA stated that ‘‘a 

study commissioned by the European 

Commission regarding side-facing seats 

on minibuses and motorcoaches found 

that due to different seat belt designs, 

crash modes and a lack of real world 

data, it cannot be determined whether a 

lap belt or a lap/shoulder belt would be 

the most effective.’’ 9

However, after the NPRM was 

published, the Motorcoach Enhanced 

Safety Act of 2012 was enacted as part 

of the Moving Ahead for Progress in the 

21st Century Act (MAP–21), Public Law 

112–141 (July 6, 2012). Section 32703(a) 

of MAP–21 directed the Secretary of 

Transportation (authority delegated to 

NHTSA) to ‘‘prescribe regulations 

requiring safety belts to be installed in 

motorcoaches at each designated seating 

position.’’ As MAP–21 defined ‘‘safety 

belt’’ to mean an integrated lap and 

shoulder belt, the final rule amended 

FMVSS No. 208 to require lap and 

shoulder belts at all designated seating 

positions, including side-facing seats, 

on OTRBs. 

Even so, the agency reiterated its view 

that ‘‘the addition of a shoulder belt at 

[side-facing seats on light vehicles] is of 

limited value, given the paucity of data 

related to side facing seats.’’ 10 The 

agency also noted that Australian 

Design Rule ADR 5/04, ‘‘Anchorages for 

Seatbelts’’ specifically prohibits 

shoulder belts for side-facing seats. 

Given that background, and believing 

that few OTRBs would have side-facing 

seats, NHTSA stated in the November 

2013 final rule that the manufacturers at 

issue may petition NHTSA for a 

temporary exemption under 49 CFR part 

555 to install lap belts instead of lap and 

shoulder belts at side-facing seats.11 In 

the November 2013 final rule, NHTSA 

stated that the agency would be 

receptive to the argument that lap belts 

provide an equivalent level of safety to 

lap/should belt combinations for sidefacing seats.12 NHTSA stated that the 

basis for any petition for exemption 

from this requirement would be that the 

applicant is unable to sell a bus whose 

overall level of safety is at least equal to 

that of a non-exempted vehicle.13

Since issuing the November 2013 

final rule, NHTSA has granted 

temporary exemptions to more than a 

dozen final stage manufacturers of 

entertainer buses for the same shoulder 

belt requirement of FMVSS No. 208 for 

side-facing seats on entertainer buses.14

In the most recent decision notice 

granting one of these exemptions, 

NHTSA’s rationale for granting the 

exemption cited the uncertainties about 

shoulder belts on side-facing seats, the 

relatively small number of side-facing 

seats on buses subject to the November 

2013 final rule, and that FMVSS No. 208 

does not require shoulder belts on sidefacing seats on any other vehicle type.15

NHTSA stated that it believes the 

potential safety risk at issue is 

theoretical, as explained in the in 


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87724 Federal Register / Vol. 89, No. 213 / Monday, November 4, 2024 / Notices 

16 78 FR 70448 (quoting the agency’s Anton’s Law 

final rule, which required lap/shoulder belts in 

forward-facing rear seating positions of light 

vehicles, 59 FR 70907). 

17Eds.: Fildes, B., Digges, K., ‘‘Occupant 

Protection in Far Side Crashes,’’ Monash University 

Accident Research Center, Report No. 294, April 

2010, pg. 57. 

November 2013 final rule, and the 

agency cannot affirmatively conclude, 

based on available information, that 

shoulder belts on side-facing seats are 

associated with a demonstrated risk of 

serious neck injuries in front crashes. 

NHTSA also stated that it believes a 

shoulder belt is of limited value on sidefacing seats for the reasons explained in 

the final rule and further explained that 

it believed granting the exemption was 

consistent with the public interest and 

the Safety Act. 

IV. Legacy Limousine and Luxury 

Coaches’ Petition 

In accordance with 49 U.S.C. 30113 

and the procedures in 49 CFR part 555, 

Legacy Limousine and Luxury Coaches 

submitted a petition asking NHTSA for 

a temporary exemption from the 

shoulder belt requirement of FMVSS 

No. 208 for side-facing seats on its 

vehicles. The petitioner seeks to install 

Type 1 seat belts (lap belt only) at sidefacing seating positions, instead of Type 

2 seat belts (lap and shoulder belts) as 

required by FMVSS No. 208. Petitioner 

seeks this exemption because it states it 

is otherwise unable to sell a motor 

vehicle whose overall level of safety is 

equivalent to or exceeds the overall 

level of safety of nonexempted motor 

vehicles. 49 CFR 555.6(d). The only 

difference between the requested 

exempt vehicles and non-exempted 

vehicles is that the non-exempted 

vehicles have lap/shoulder belts at sidefacing seating positions, while 

exempted vehicle would have no belts 

or lap belts at side-facing seating 

positions. 

Legacy Limousine and Luxury 

Coaches is a corporation that identifies 

itself as a final-stage manufacturer of 

entertainer-type motorcoaches. Legacy 

Limousine and Luxury Coaches states it 

is responsible for ensuring that the 

completed coach meets the FMVSS. The 

company typically receives a bus shell 

from an incomplete vehicle 

manufacturer and customizes the OTRB. 

According to the petition, the bus 

shell received from the incomplete 

vehicle manufacturer generally contains 

the following components: exterior 

frame; driver’s seat; dash cluster, 

speedometer, emissions light and 

emissions diagnosis connector; exterior 

lighting, headlights, marker lights, tum 

signal lights, and brake lights; exterior 

glass, windshield and side lights with 

emergency exits; windshield wiper 

system; braking system; tires, tire 

pressure monitoring system and 

suspension; and engine and 

transmission. 

Petitioner states it then builds out the 

complete interior of the vehicle, which 

might include: roof escape hatch; fire 

suppression systems (interior living 

space, rear tires, electrical panels, bay 

storage compartments, and generator); 

ceiling, side walls and flooring; seating; 

electrical system, generator, invertor 

and house batteries; interior lighting; 

interior entertainment equipment; 

heating, ventilation and cooling system; 

galley with potable water, cooking 

equipment, refrigerators, and storage 

cabinets; bathroom and showers; and 

sleeping positions. 

Pursuant to 49 CFR 555.5(b)(7), the 

petitioner must state why granting an 

exemption allowing it to install Type 1 

instead of Type 2 seat belts in sidefacing seats would be in the public 

interest and consistent with the 

objectives of the Safety Act. 

Petitioner argues that NHTSA clearly 

had reservations about the safety effects 

of Type 2 seat belts on side-facing seats 

in motorcoaches. Petitioner notes that 

Congress mandated that NHTSA require 

Type 2 seat belts in side-facing seating 

positions in motorcoaches. NHTSA 

required it, per the direction from 

Congress, but NHTSA stated ‘‘the 

addition of a shoulder belt at [sidefacing seats on light vehicles] is of 

limited value, given the paucity of data 

related to side facing seats.’’ 16 Petitioner 

raises the fact that NHTSA has also 

reiterated that there have been concerns 

expressed in literature in this area about 

shoulder belts on side-facing seats, 

noting in the final rule that, although 

the agency has no direct evidence that 

shoulder belts may cause serious neck 

injuries when applied to side-facing 

seats, simulation data indicate potential 

carotid artery injury when the neck is 

loaded by the shoulder belt.17 Similarly, 

petitioner states that NHTSA also noted 

that Australian Design Rule ADR 5/04, 

‘‘Anchorages for Seatbelts,’’ specifically 

prohibits shoulder belts for side-facing 

seats. Petitioner also notes that there 

was no testing before or after the 

issuance of the 2013 final rule requiring 

Type 2 seat belts on side-facing seats in 

motorcoaches. 

Petitioner states that granting its 

petition would be consistent with the 

Safety Act and in the public interest 

because NHTSA’s analysis in 

developing the 2013 final rule found no 

demonstrable increase in associated risk 

related to the use of Type 1 seat belts. 

V. Public Participation 

A. Request for Comment and Comment 

Period 

The agency seeks comment from the 

public on the merits of Legacy 

Limousine and Luxury Coaches’ 

petition for a temporary exemption from 

FMVSS No. 208’s shoulder belt 

requirement for side-facing seats. The 

petitioner seeks to install lap belts at the 

side-facing seats; it does not seek to be 

completely exempted from a belt 

requirement. Further, the petitioner’s 

request does not pertain to forwardfacing designated seating positions on 

its vehicles. Under FMVSS No. 208, 

forward-facing seating positions on 

motorcoaches must have Type 2 lap and 

shoulder belts, and the petitioners are 

not raising issues about that 

requirement for forward-facing seats. 

After considering public comments and 

other available information, NHTSA 

will publish a notice of final action on 

the petition in the Federal Register. 

B. Instructions for Submitting 

Comments 

How long do I have to submit 

comments? 

Please see DATES section at the 

beginning of this document. 

How do I prepare and submit 

comments? 

• Your comments must be written in 

English. 

• To ensure that your comments are 

correctly filed in the Docket, please 

include the Docket Number shown at 

the beginning of this document in your 

comments. 

• If you are submitting comments 

electronically as a PDF (Adobe) File, 

NHTSA asks that the documents be 

submitted using the Optical Character 

Recognition (OCR) process, thus 

allowing NHTSA to search and copy 

certain portions of your submissions. 

Comments may be submitted to the 

docket electronically by logging onto the 

Docket Management System website at 

http://www.regulations.gov. Follow the 

online instructions for submitting 

comments. 

• You may also submit two copies of 

your comments, including the 

attachments, to Docket Management at 

the address given above under 

ADDRESSES. 

Please note that pursuant to the Data 

Quality Act, in order for substantive 

data to be relied upon and used by the 

agency, it must meet the information 

quality standards set forth in the OMB 

and DOT Data Quality Act guidelines. 

Accordingly, we encourage you to 


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Federal Register / Vol. 89, No. 213 / Monday, November 4, 2024 / Notices 87725 

consult the guidelines in preparing your 

comments. OMB’s guidelines may be 

accessed at http://www.whitehouse.gov/ 

omb/fedreg/reproducible.html. DOT’s 

guidelines may be accessed at http://

www.bts.gov/programs/statistical_

policy_and_research/data_quality_

guidelines. 

Will the Agency consider late 

comments? 

We will consider all comments that 

Docket Management receives before the 

close of business on the comment 

closing date indicated above under 

DATES. To the extent possible, we will 

also consider comments that Docket 

Management receives after that date. 

How can I read the comments submitted 

by other people? 

You may see the comments on the 

internet. To read the comments on the 

internet, go to http://

www.regulations.gov. Follow the online 

instructions for accessing the dockets. 

Please note that, even after the 

comment closing date, we will continue 

to file relevant information in the 

Docket as it becomes available. Further, 

some people may submit late comments. 

Accordingly, we recommend that you 

periodically check the Docket for new 

material. 

(Authority: 49 U.S.C. 30113; delegations of 

authority at 49 CFR 1.95 and 501.5.) 

Issued in Washington, DC, under authority 

delegated in 49 CFR 1.95 and 501.5. 

Sophie Shulman, 

Deputy Administrator. 

[FR Doc. 2024–25594 Filed 11–1–24; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Tax Treatment of Salvage 

and Reinsurance Yearly Disclosure 

Requirements 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the general public and other 

Federal agencies to take this 

opportunity to comment on continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning tax treatment of salvage and 

reinsurance. 

DATES: Written comments should be 

received on or before January 3, 2025 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include OMB Control No. 1545–1227 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to LaNita Van Dyke, 

at (202) 317–6009, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at lanita.vandyke@

irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Tax treatment of salvage and 

reinsurance yearly disclosure to state 

insurance regulatory agencies. 

OMB Number: 1545–1227. 

Regulation Project Number: TD 8390. 

Abstract: Section 1.832–4(d)(2)(i)(A) 

and (B) allows a nonlife insurance 

company to increase unpaid losses on a 

yearly basic by the amount of estimated 

salvage recoverable if the company 

discloses this to the state insurance 

regulatory authority. 

Current Actions: There is no change to 

the burden previously approved. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

2,500. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 5,000. 

The following paragraph applies to all 

the collections of information covered 

by this notice. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained if their 

contents may become material in the 

administration of any internal revenue 

law. Generally, tax returns and tax 

return information are confidential, as 

required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) whether the collection of information 

is necessary for the proper performance 

of the functions of the agency, including 

whether the information shall have 

practical utility; (b) the accuracy of the 

agency’s estimate of the burden of the 

collection of information; (c) ways to 

enhance the quality, utility, and clarity 

of the information to be collected; (d) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

other forms of information technology; 

and (e) estimates of capital or start-up 

costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: October 30, 2024. 

Molly J. Stasko, 

Senior Tax Analyst. 

[FR Doc. 2024–25605 Filed 11–1–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8725 and TD 8379 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), as part of its continuing effort to 

reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 8725—Excise Tax on Greenmail 

and TD 8379. 

DATES: Written comments should be 

received on or before January 3, 2025 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include OMB Control No. 1545–1049 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to LaNita Van Dyke, 

at (202) 317–6009, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at lanita.vandyke@

irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Excise Tax on Greenmail. 

OMB Number: 1545–1049. 

Regulation Project Number: TD 8379. 


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