Federal Register / Vol. 89, No. 230 / Friday, November 29, 2024 / Notices 94871 

• Turnout Systems including 

Derailers; and 

• Fire Alarm Systems. 

The waiver would apply only to 

products listed in Section IV for use in 

the Project. FRA is not proposing to 

waive any requirements under BABA, as 

the waiver does not apply to any 

construction materials used in the 

Project. The waiver would not apply to 

other FRA recipients or to other grants 

that might be made to the Authority for 

other projects (including any future 

phases related to the Project). This 

waiver will expire upon the end of the 

period of performance and closeout of 

the grant agreement for the Project. 

Issued in Washington DC. 

Allison Ishihara Fultz, 

Chief Counsel. 

[FR Doc. 2024–28068 Filed 11–27–24; 8:45 am] 

BILLING CODE 4910–06–P 

DEPARTMENT OF TRANSPORTATION 

Office of the Secretary 

[Docket No. DOT–OST–2024–0005] 

Office of the Chief Financial Officer 

and Assistant Secretary for Budget 

and Programs; U.S. Department of 

Transportation Learning Agenda: 

Fiscal Years 2024–2026, Response to 

Comments Received 

AGENCY: Office of the Secretary (OST), 

Department of Transportation (DOT). 

ACTION: Notice of availability of the 

learning agenda. 

SUMMARY: This document provides the 

public with responses to the comments 

received for Federal Register Request 

for Information ‘‘Office of the Chief 

Financial Officer and Assistant 

Secretary for Budget and Programs; U.S. 

Department of Transportation Learning 

Agenda Supplement: Fiscal Years 2024– 

2026’’ (Docket No. DOT–OST–2024– 

0005). 

DATES: November 29, 2024. 

ADDRESSES: For access to DOT Docket 

Number DOT–OST 2024–0005 to read 

background document and comments 

received, go to www.regulations.gov at 

any time or to the U.S. Department of 

Transportation, 1200 New Jersey 

Avenue SE, Docket Operations, M–30, 

West Building Ground Floor, Room 

W12–140, Washington, DC 20590 

between 9 a.m. and 5 p.m. Eastern 

Standard Time, Monday through Friday, 

except Federal holidays. 

FOR FURTHER INFORMATION CONTACT: 

Please email PEER@dot.gov or call John 

D. Giorgis at (202) 366–6513 for further 

information. Office hours are from 8:30 

a.m. to 5 p.m. EDT, Monday through 

Friday, except for Federal holidays. 

SUPPLEMENTARY INFORMATION: The U.S. 

Department of Transportation (DOT) 

systematically plans for building 

evidence to inform policy, regulatory, 

and operational decisions. This 

systematic plan, known as a learning 

agenda, is developed in accordance with 

Title I of the Foundations for EvidenceBased Policymaking Act of 2018.1

In March 2022, DOT published the 

first Department-wide Learning Agenda: 

Fiscal Years (FY) 2022–2026, in 

conjunction with the Department’s 

Strategic Plan: FY 2022–2026.2 DOT 

reviews and assesses the Learning 

Agenda on an annual basis in 

accordance with Section 290.8 of Office 

of Management and Budget’s Circular 

A–11 and OMB Memoranda M–19–23 

and M–21–27.3 Upon reaching the midpoint of the Learning Agenda: FY 2022– 

2026, the Department determined it was 

beneficial to update it and issue the 

Learning Agenda: FY 2024–2026. 

As part of the development process 

for the Learning Agenda: FY 2024–2026, 

DOT’s Office of the Chief Financial 

Officer and Assistant Secretary for 

Budget and Programs issued a Request 

for Information (RFI).4 The RFI sought 

public comment regarding potential 

updates to DOT’s first Learning Agenda 

in three main areas: 

• Whether there were new priority 

learning questions; 

• Whether there were new priority 

data needs; and 

• Whether the learning questions or 

data needs in the Learning Agenda: FY 

2022–2026 needed to be adjusted. 

The RFI was published on February 

13, 2024, and accepted responses during 

a 60-day comment period. 

DOT received eight comments 

through the Request for Information and 

took them into consideration when 

developing the Learning Agenda: FY 

2024–2026. Most comments offered 

broad input. One comment sent by the 

Institute for Policy Integrity at New 

York University School of Law focused 

on the Corporate Annual Fuel Economy 

(CAFE) standards; it was forwarded to 

the appropriate office within the 

National Highway Traffic Safety 

Administration for their consideration. 

DOT published the Learning Agenda: 

FY 2024–2026 on November 13, 2024. It 

is available on the DOT’s web page 

under the Office of the Chief Financial 

Officer and Assistant Secretary for 

Budget and Programs.5

Issued in Washington, DC. 

Victoria Wassmer, 

Assistant Secretary for Budget and Programs 

and Chief Financial Officer, U.S. Department 

of Transportation. 

Endnotes 

1Public Law 115–435, title I, sec. 101(a)(2); 

5 U.S.C. 312(a). 2 DOT (2022), Learning Agenda: FY 2024– 

2026, https://www.transportation.gov/ 

mission/budget/learning-agenda-fy-2022- 

2026; Strategic Plan: FY 2022–2026, https:// 

www.transportation.gov/mission/us-dotstrategic-plan-fy-2022-2026. 3Office of Management and Budget (2024), 

Circular A–11: Preparation, Submission and 

Execution of the Budget, Section 290.8, 

www.whitehouse.gov/wp-content/uploads/ 

2018/06/s290.pdf; (2019), ‘‘Memoranda 19– 

23,’’ https://www.whitehouse.gov/wpcontent/uploads/2019/07/M-19-23.pdf; 

(2021), ‘‘Memoranda M–21–27,’’ https://

www.whitehouse.gov/wp-content/uploads/ 

2021/06/M-21-27.pdf. 4 89 FR 10155 (February 13, 2024), 

www.federalregister.gov/documents/2024/02/ 

13/2024-02669/office-of-the-chief-financialofficer-and-assistant-secretary-for-budgetand-programs-us-department. 5 DOT (2024), Learning Agenda: FY 2024– 

2026, https://www.transportation.gov/ 

mission/budget/learning-agenda-fy-24-26. 

[FR Doc. 2024–28076 Filed 11–27–24; 8:45 am] 

BILLING CODE 4910–9X–P 

DEPARTMENT OF THE TREASURY 

Alcohol and Tobacco Tax and Trade 

Bureau 

[Docket No. TTB–2024–0003] 

Proposed Information Collections; 

Comment Request (No. 94) 

AGENCY: Alcohol and Tobacco Tax and 

Trade Bureau (TTB); Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: As part of our continuing 

effort to reduce paperwork and 

respondent burden, and as required by 

the Paperwork Reduction Act of 1995, 

we invite comments on the continuing 

or proposed information collections 

listed below in this document. 

DATES: We must receive your written 

comments on or before January 28, 

2025. 

ADDRESSES: You may send comments on 

the information collections described in 

this document using one of these two 

methods: 

• Internet—To submit comments 

electronically, use the comment form for 

this document posted on the 

‘‘Regulations.gov’’ e-rulemaking website 

at https://www.regulations.gov within 

Docket No. TTB–2024–0003. 


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• Mail—Send comments to the 

Paperwork Reduction Act Officer, 

Regulations and Rulings Division, 

Alcohol and Tobacco Tax and Trade 

Bureau, 1310 G Street NW, Box 12, 

Washington, DC 20005. 

Please submit separate comments for 

each specific information collection 

described in this document. You must 

reference the information collection’s 

title, form number or recordkeeping 

requirement number (if any), and OMB 

control number in your comment. 

You may view copies of this 

document, the relevant TTB forms, and 

any comments received at https://

www.regulations.gov within Docket No. 

TTB–2024–0003. TTB has posted a link 

to that docket on its website at https:// 

www.ttb.gov/rrd/information-collectionnotices. You also may obtain paper 

copies of this document, the listed 

forms, and any comments received by 

contacting TTB’s Paperwork Reduction 

Act Officer at the addresses or telephone 

number shown below. 

FOR FURTHER INFORMATION CONTACT: 

Michael Hoover, Regulations and 

Rulings Division, Alcohol and Tobacco 

Tax and Trade Bureau, 1310 G Street 

NW, Box 12, Washington, DC 20005; 

202–453–1039, ext. 135; or complete the 

Regulations and Rulings Division 

contact form at https://www.ttb.gov/ 

contact-rrd. 

SUPPLEMENTARY INFORMATION: 

Request for Comments 

The Department of the Treasury and 

its Alcohol and Tobacco Tax and Trade 

Bureau (TTB), as part of a continuing 

effort to reduce paperwork and 

respondent burden, invite the general 

public and other Federal agencies to 

comment on the proposed or continuing 

information collections described 

below, as required by the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501 

et seq.). 

Comments submitted in response to 

this document will be included or 

summarized in our request for Office of 

Management and Budget (OMB) 

approval of the relevant information 

collection. All comments are part of the 

public record and subject to disclosure. 

Please do not include any confidential 

or inappropriate material in your 

comments. 

We invite comments on: (a) Whether 

an information collection is necessary 

for the proper performance of the 

agency’s functions, including whether 

the information has practical utility; (b) 

the accuracy of the agency’s estimate of 

the information collection’s burden; (c) 

ways to enhance the quality, utility, and 

clarity of the information collected; (d) 

ways to minimize the information 

collection’s burden 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 the 

requested information. 

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 has 

a valid OMB control number. 

Information Collections Open for 

Comment 

Currently, we are seeking comments 

on the following forms, letterhead 

applications or notices, recordkeeping 

requirements, questionnaires, or 

surveys: 

OMB Control No. 1513–0007 

Title: Brewer’s Report of Operations 

and Quarterly Brewer’s Report of 

Operations. 

TTB Form Numbers: TTB F 5130.9 

and 5130.26. 

Abstract: The Internal Revenue Code 

(IRC) at 26 U.S.C. 5415 requires that all 

brewers furnish reports of operations 

and transactions as the Secretary of the 

Treasury (the Secretary) prescribes by 

regulation. Under that authority, the 

TTB regulations in 27 CFR part 25 

require brewers to file monthly 

operations reports using TTB F 5130.9, 

Brewer’s Report of Operations, if they 

anticipate an annual excise tax liability 

of $50,000 or more for beer in a given 

calendar year. Taxpayers who anticipate 

a liability of less than $50,000 for such 

taxes in a given year and had such 

liability the previous year may file 

quarterly operations reports using TTB 

F 5130.9 or the simplified TTB F 

5130.26, Quarterly Brewer’s Report of 

Operations. TTB provides a ‘‘smart 

form’’ version of the TTB F 5130.26, 

identified as TTB F 5130.26sm. The 

information collected from brewers on 

these reports regarding the amount of 

beer they produce, receive, return, 

remove, transfer, destroy, or otherwise 

gain or dispose of is necessary to ensure 

the tax provisions of the IRC are 

appropriately applied. 

Current Actions: There are no 

program changes associated with this 

information collection, and TTB is 

submitting it for extension purposes 

only. As for adjustments, due to changes 

in agency estimates, TTB is decreasing 

the number of annual respondents and 

increasing the number of responses and 

burden hours associated with this 

collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 3,470. 

• Average Responses per Respondent: 

9.67. 

• Number of Responses: 33,560. 

• Average Per-Response Burden: 0.75 

hour. 

• Total Burden: 25,170 hours. 

OMB Control No. 1513–0008 

Title: Application and Permit to Ship 

Liquors and Articles of Puerto Rican 

Manufacture Taxpaid to the United 

States. 

TTB Form Number: TTB F 5170.7. 

Abstract: The IRC at 26 U.S.C. 7652 

provides that products made in Puerto 

Rico, shipped to the United States, and 

withdrawn for consumption or sale are 

subject to a tax equal to the internal 

revenue tax imposed on like products 

made in the United States. In addition, 

that section provides that the taxes 

collected on such Puerto Rican products 

are transferred into the Treasury of 

Puerto Rico. Under the TTB regulations 

in 27 CFR part 26, applicants use TTB 

F 5170.7 to apply for authorization for, 

and to document, the shipment of taxpaid or tax-determined Puerto Rican 

spirits to the United States. The 

collected information documents the 

specific spirits and articles, the amounts 

shipped and received, and the amount 

of tax, and it identifies the consignor in 

Puerto Rico and consignee in the United 

States. TTB uses the information to 

verify the accuracy of prepayments of 

excise tax and semimonthly payments 

of deferred excise taxes, and to 

determine the amount of revenue to be 

transferred into the Treasury of Puerto 

Rico. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 20. 

• Average Responses per Respondent: 

106. 

• Number of Responses: 2,120. 

• Average Per-Response Burden: 0.5 

hour. 

• Total Burden: 1,060 hours. 

OMB Control No. 1513–0013 

Title: Change in Bond (Change of 

Surety). 


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TTB Form Number: TTB F 5000.18. 

Abstract: The IRC at 26 U.S.C. 5114, 

5173, 5272, 5354, 5401, and 5711 

requires certain alcohol or tobacco 

industry proprietors to post a bond as 

the Secretary requires by regulation. The 

required bond ensures payment of 

alcohol and tobacco excise taxes by a 

surety if a proprietor defaults on those 

taxes. Changes in the terms of bonds are 

effectuated on TTB F 5000.18, Change 

in Bond (Consent of Surety). Once 

executed by the proprietor and an 

approved surety company, the 

proprietor files the form with TTB, 

which retains it as long as the revised 

bond agreement remains in force. This 

collection is necessary to protect the 

revenue generated by the tax provisions 

of the IRC. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 120. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 120. 

• Average Per-Response Burden: 1 

hour. 

• Total Burden: 120 hours. 

OMB Control No. 1513–0018 

Title: Application for Basic Permit 

under the Federal Alcohol 

Administration Act. 

TTB Form Number: TTB F 5100.24. 

Abstract: Section 103 of the Federal 

Alcohol Administration Act (FAA Act, 

27 U.S.C. 203) requires that a person 

apply to the Secretary for a ‘‘basic 

permit’’ before beginning business as: 

(1) An importer into the United States 

of distilled spirits, wine, or malt 

beverages, (2) a producer of distilled 

spirits or wine, or (3) a wholesaler of 

distilled spirits, wine, or malt beverages. 

In addition, the FAA Act prescribes who 

is entitled to a basic permit (27 U.S.C. 

204(a)), and it authorizes the Secretary 

to prescribe the manner and form of, 

and the information required in, basic 

permit applications (27 U.S.C. 204(c)). 

Under these authorities, the TTB 

regulations in 27 CFR part 1 require that 

applicants use TTB F 5100.24 to apply 

for new FAA Act basic permits. That 

application enables TTB to determine 

the location of the proposed business, 

the extent of its operations, and if the 

applicant is qualified under the FAA 

Act for a basic permit. 

Current Actions: There are no 

program changes associated with this 

information collection, and TTB is 

submitting it for extension purposes 

only. As for adjustments, due to changes 

in agency estimates, TTB is increasing 

the number of annual respondents and 

responses to this information collection 

but is decreasing its average perresponse burden and total burden hours 

due to an increase in the number of 

applications submitted electronically 

via TTB’s Permits Online (PONL) 

system. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 11,300. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 11,300. 

• Average Per-Response Burden: 

1.015 hours. 

• Total Burden: 11,475 hours. 

OMB Control No. 1513–0020 

Title: Application for and 

Certification/Exemption of Label/Bottle 

Approval. 

TTB Form Number: TTB F 5100.31. 

Abstract: The FAA Act at 27 U.S.C. 

205(e) requires that alcohol beverages 

sold or introduced into interstate or 

foreign commerce be labeled in 

conformity with regulations issued by 

the Secretary to prevent consumer 

deception, misleading or false 

statements, and provide the consumer 

with ‘‘adequate information’’ as to the 

identity and quality of the product. 

Further, under the FAA Act, prior to an 

alcohol beverage product’s introduction 

into interstate or foreign commerce, the 

producer, bottler, or importer of the 

product must apply for and receive TTB 

approval of the product’s label. For 

wines and distilled spirits, such 

respondents also may apply for 

exemption from label approval for 

products not sold or entered into 

interstate or foreign commerce. For 

distilled spirits, the TTB regulations 

also require approval of distinctive 

liquor bottles. Respondents use form 

TTB F 5100.31 or its electronic 

equivalent, COLAs Online, to request 

and obtain such approvals. If approved 

by TTB, the form also serves as a 

certificate of label approval (COLA), a 

certificate of exemption from label 

approval, or distinctive liquor bottle 

approval. This collection of information 

and its related form implement these 

statutory and regulatory provisions. 

Current Actions: There are no 

program changes associated with this 

information collection, and TTB is 

submitting it for extension purposes 

only. As for adjustments, due to changes 

in agency estimates, TTB is increasing 

the number of annual respondents, 

responses, and burden hours associated 

with this collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 13,000. 

• Average Responses per Respondent: 

16.4. 

• Number of Responses: 213,200. 

• Average Per-Response Burden: 31 

minutes. 

• Total Burden: 110,153 hours. 

OMB Control No. 1513–0021 

Title: Formula and Process for 

Nonbeverage Products. 

TTB Form Number: TTB F 5154.1. 

Abstract: The IRC at 26 U.S.C. 5111– 

5114 authorizes drawback (refund) of 

excise tax paid on distilled spirits used 

in the manufacture of medicines, 

medicinal preparations, food products, 

flavors, flavoring extracts, or perfume 

that are unfit for beverage purposes, and 

it authorizes the Secretary to prescribe 

regulations to ensure that drawback is 

not paid for unauthorized purposes. 

Under those authorities, TTB has issued 

regulations to require that nonbeverage 

drawback claimants show that the 

taxpaid distilled spirits for which a 

claimant makes a drawback claim were 

used in the manufacture of a product 

unfit for beverage use. Respondents base 

this showing on the product’s formula 

and manufacturing process, which they 

describe using TTB F 5154.1 or its 

electronic equivalent in Formulas 

Online. The collected information 

allows TTB to ensure that the tax 

provisions of the IRC regarding 

drawback are appropriately applied. 

This information collection also is 

beneficial to respondents as TTB’s 

determination regarding the described 

product allows claimants to know in 

advance of actual manufacture if the 

product is or is not fit for beverage 

purposes and thus eligible or not 

eligible for drawback. 

Current Actions: There are no 

program changes associated with this 

information collection, and TTB is 

submitting it for extension purposes 

only. As for adjustments, due to changes 

in agency estimates, TTB is decreasing 

the number of annual respondents, 

responses, and burden hours associated 

with this collection. 

Type of Review: Extension of a 

currently approved collection. 


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Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 350. 

• Average Responses per Respondent: 

39.085. 

• Number of Responses: 13,680. 

• Average Per-Response Burden: 

0.6033 hour. 

• Total Burden: 8,253 hours. 

OMB Control No. 1513–0026 

Title: Claims for Drawback of Tax on 

Tobacco Products, Cigarette Papers, and 

Cigarette Tubes Exported from the 

United States. 

TTB Form Numbers: TTB F 5200.17 

and TTB F 5620.7. 

Abstract: The IRC at 26 U.S.C. 5706 

provides for the drawback (refund) of 

Federal excise taxes paid on tobacco 

products, and on cigarette papers and 

tubes, when such articles are 

subsequently exported in accordance 

with the bond and regulatory 

requirements prescribed by the 

Secretary. Under that authority, the TTB 

regulations in 27 CFR part 44 provide 

for drawback of excise taxes paid on 

such products shipped to a foreign 

country, Puerto Rico, the Virgin Islands, 

or a possession of the United States 

when the person who paid the tax files 

the prescribed claim and bond. The 

regulations require that respondents file 

such claims and certain supporting 

documentation using TTB F 5620.7, 

while the required bond is filed using 

TTB F 5200.17. In addition, respondents 

may file letterhead applications for 

relief from certain regulatory 

requirements regarding filing of 

supporting documentation showing 

export or loss. This collection ensures 

drawback is provided consistent with 

the statutory provisions. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection at this time, and TTB is 

submitting it for extension purposes 

only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 13. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 13. 

• Average Per-Response Burden: 

1.385 hours. 

• Total Burden: 18 hours. 

OMB Control No. 1513–0027 

Title: Removals of Tobacco Products 

and Cigarette Papers and Tubes without 

Payment of Tax. 

TTB Form Number: TTB F 5200.14. 

Abstract: The IRC at 26 U.S.C. 5704(b) 

provides that a manufacturer or export 

warehouse proprietor, in accordance 

with regulations prescribed by the 

Secretary, may remove tobacco products 

and cigarette papers and tubes, without 

payment of tax, for export or 

consumption beyond the jurisdiction of 

the internal revenue laws of the United 

States. That IRC section also provides 

that such persons may transfer such 

articles, without payment of tax, to the 

bonded premises of another such entity. 

In addition, the IRC at 26 U.S.C. 5722 

requires such persons to make reports as 

required by regulation. Under those 

authorities, the TTB regulations in 27 

CFR part 44 require tobacco product and 

cigarette paper and tube manufacturers 

and export warehouse proprietors to 

report such removals on TTB F 5200.14. 

Alternatively, under the alternate 

procedure described in TTB Industry 

Circular 2004–3, respondents may 

submit a Monthly Summary Report of 

such removals if records maintained at 

the respondent’s premises document the 

export of each removal. Under this 

information collection, respondents also 

submit letterhead notices to modify 

previously submitted information, and 

they submit letterhead applications to 

obtain authorization to use an 

alternative Monthly Summary Report 

procedure. The collected information 

ensures products removed or transferred 

without payment of tax are 

appropriately accounted for and, 

therefore, protect the revenue generated 

by the tax provisions of the IRC. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 300. 

• Average Responses per Respondent: 

73.23. 

• Number of Responses: 21,970. 

• Average Per-Response Burden: 1.26 

hours. 

• Total Burden: 27,730 hours. 

OMB Control No. 1513–0030 

Title: Claims—Alcohol, Tobacco, and 

Firearms Taxes. 

TTB Form Number: TTB F 5620.8. 

Abstract: The IRC at 26 U.S.C. 5008, 

5056, 5370, and 5705 authorizes the 

Secretary to provide for claims for relief 

from excise taxes paid on distilled 

spirits, wine, beer, and tobacco products 

lost or destroyed by theft or disaster, 

voluntarily destroyed, or returned or 

withdrawn from the market. The IRC at 

26 U.S.C. 5044 also allows for the 

refund of tax for wine returned to bond. 

In addition, the IRC at 26 U.S.C. 5111– 

5114, authorizes the Secretary to issue 

drawback (refunds) for a portion of the 

excise taxes paid on distilled spirits 

used in the manufacture of certain 

nonbeverage products. Finally, the IRC 

at U.S.C. 6402–6404 provides that 

taxpayers may be refunded on certain 

overpayments, while section 6423 sets 

conditions on such claims for alcohol 

and tobacco excise taxes. Under those 

IRC authorities, the TTB regulations 

require taxpayers to make claims using 

TTB F 5620.8. On that form, the 

respondent states the amount of and the 

reasons and circumstances for the claim. 

This collected information is necessary 

to ensure the tax provisions of the IRC 

are appropriately applied as it allows 

TTB to determine if submitted claims 

meet the statutory and regulatory 

criteria. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. As for 

adjustments, due to a change in agency 

estimates, TTB is increasing the number 

of respondents, responses, and burden 

hours associated with this information 

collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits; Individuals or households; 

and Not-for profit institutions. 

Estimated Annual Burden 

• Number of Respondents: 15,300. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 15,300. 

• Average Per-Response Burden: 1 

hour. 

• Total Burden: 15,300 hours. 

OMB Control No. 1513–0040 

Title: Application for Operating 

Permit Under 26 U.S.C. 5171(d). 

TTB Form Number: TTB F 5110.25. 

Abstract: As required by the IRC at 26 

U.S.C. 5171(d), persons who intend to 

distill, process, or warehouse distilled 

spirits for non-beverage use, or who 

intend to manufacture articles using 

distilled spirits or warehouse bulk 

spirits for non-industrial use without 

bottling, are required to apply for and 


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obtain a distilled spirits plant (DSP) 

operating permit before beginning such 

operations. Under that IRC authority, 

the TTB regulations in 27 CFR part 19 

require such persons to apply for a DSP 

operating permit using TTB F 5110.25. 

The form identifies the name and 

business address of the applicant, the 

DSP’s location, and the operations to be 

conducted at the plant. Applicants also 

must submit a statement of business 

organization information regarding the 

persons with significant interest in the 

business, and a list of trade names the 

applicant will use in connection with 

the specified operations. The collected 

information allows TTB to determine if 

an applicant is qualified under the IRC 

to receive a DSP operating permit. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. As for 

adjustments, due to changes in agency 

estimates, TTB is increasing the number 

of annual respondents, responses, and 

burden hours associated with this 

collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 160. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 160. 

• Average Per-Response Burden: 1 

hour. 

• Total Burden: 160 hours. 

OMB Control No. 1513–0052 

Title: Alcohol Fuel Plant (AFP) 

Reports and Miscellaneous Letterhead 

Applications, and Notices, Marks, and 

Records. 

TTB Form Number: TTB F 5110.75. 

Abstract: While distilled spirits 

produced or imported into the United 

States are normally subject to excise tax 

under the IRC at 26 U.S.C. 5001, the IRC 

at 26 U.S.C. 5214(a)(12) allows distilled 

spirits used for fuel purposes to be 

withdrawn free of that tax. As such, the 

IRC at 26 U.S.C. 5181 and 5207 requires 

a proprietor of a distilled spirits plant 

established as an alcohol fuel plant 

(AFP) to make applications, maintain 

records, and render reports as the 

Secretary prescribes by regulation. 

Under those IRC authorities, TTB has 

issued AFP regulations in 27 CFR part 

19 that require proprietors to keep 

certain records, provide certain notices, 

place certain marks on alcohol fuel 

containers, and make an annual 

operations report on TTB F 5110.75. 

TTB uses the collected information to 

ensure that the tax provisions of the IRC 

are appropriately applied and to help 

prevent diversion of alcohol fuel to 

taxable beverage use. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. As for 

adjustments, due to a change in agency 

estimates, TTB is decreasing the number 

of respondents, responses, and burden 

hours associated with this information 

collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits; Not-for-profit institutions; 

and Individuals or households. 

Estimated Annual Burden 

• Number of Respondents: 300. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 300. 

• Average Per-Response Burden: 1 

hour. 

• Total Burden: 300. 

OMB Control No. 1513–0054 

Title: Offer in Compromise of Liability 

Incurred under the Provisions of Title 

26 U.S.C. Enforced and Administered by 

TTB; Collection Information Statements 

for Individuals and Businesses. 

TTB Form Numbers: TTB F 5600.17, 

TTB F 5600.18, TTB F 5640.1. 

Abstract: The IRC at 26 U.S.C. 7122 

provides that the Secretary may 

compromise any civil or criminal case 

arising under it, including tax liabilities, 

in lieu of civil or criminal action. Under 

this authority, the TTB regulations 

require persons to submit offers in 

compromise for violations of the IRC on 

TTB F 5640.1. Submitters use that form 

to identify the tax liabilities or 

violations being compromised, the 

amount of the compromise offer, and 

the reason for the offer. To support 

requests for installment payments of 

compromise offers, TTB may require 

individual and business respondents to 

supply information documenting 

financial hardship on TTB F 5600.17 

and TTB F 5600.18, respectively. The 

collected information allows TTB to 

consider the offer in compromise in 

relation to the alleged violations of the 

law and the potential for a payment 

plan to address circumstances in which 

the individual or business is unable to 

pay an accepted offer in compromise 

immediately in full. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits; and Individuals or 

households. 

Estimated Annual Burden 

• Number of Respondents: 40. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 40. 

• Average Per-Response Burden: 2.25 

hours. 

• Total Burden: 90 hours. 

OMB Control No. 1513–0055 

Title: Offer in Compromise of Liability 

Incurred under the Federal Alcohol 

Administration Act. 

TTB Form Number: TTB F 5640.2. 

Abstract: The FAA Act (27 U.S.C. 201 

et seq.) requires certain alcohol beverage 

industry members to obtain basic 

permits from the Secretary, and it 

prohibits unfair trade practices and 

deceptive advertising and labeling of 

alcohol beverages. Under 27 U.S.C. 207, 

violations of the Act are subject to civil 

and criminal penalties, but the Secretary 

may accept monetary compromise for 

such alleged violations. Under that 

authority, the TTB regulations provide 

that a proponent or their agent may 

submit an offer in compromise to 

resolve alleged FAA Act violations 

using TTB F 5640.2. The form identifies 

the alleged violation(s) and violator(s), 

amount of the compromise offer, and 

the reason(s) for the offer. TTB uses the 

information to evaluate the adequacy of 

the compromise offer in relation to the 

alleged violation(s) of the FAA Act and 

to make a determination on the offer. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits; and Individuals or 

households. 

Estimated Annual Burden 

• Number of Respondents: 20. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 20. 

• Average Per-Response Burden: 2 

hours. 

• Total Burden: 40 hours. 

OMB Control No. 1513–0090 

Title: Excise Tax Return—Alcohol and 

Tobacco (Puerto Rico). 

TTB Form Number: TTB F 5000.25. 


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94876 Federal Register / Vol. 89, No. 230 / Friday, November 29, 2024 / Notices 

Abstract: The IRC at 26 U.S.C. 5061(a) 

and 26 U.S.C. 5703(b) requires that 

excise taxes on alcohol and tobacco 

products be collected on the basis of a 

return, filed for the periods, at the times, 

and containing the information the 

Secretary requires by regulation. Under 

the IRC at 26 U.S.C. 7652(a), such taxes, 

at the same rates, are imposed on 

similar products manufactured in 

Puerto Rico and brought into the United 

States, and the majority of those taxes 

are subsequently transferred into the 

treasury of Puerto Rico. The TTB 

regulations in 27 CFR part 26 (for 

distilled spirits, wine, and beer) and 

part 41 (for tobacco products and 

cigarette papers and tubes), prescribe 

the use of TTB F 5000.25, Excise Tax 

Return—Alcohol and Tobacco (Puerto 

Rico) for the collection of the excise 

taxes imposed by 26 U.S.C. 7652(a). 

This collection is necessary to ensure 

the tax provisions of the IRC are 

appropriately applied. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits; Individuals and households. 

Estimated Annual Burden 

• Number of Respondents: 24. 

• Average Responses per Respondent: 

19.75. 

• Number of Responses: 474. 

• Average Per-Response Burden: 0.75 

hour. 

• Total Burden: 356 hours. 

OMB Control No. 1513–0103 

Title: Tobacco Bond–Collateral, 

Tobacco Bond–Surety, and Tobacco 

Bond. 

TTB Form Numbers: TTB F 5200.25, 

TTB F 5200.26, and TTB F 5200.29. 

Abstract: The IRC at 26 U.S.C. 5711 

requires every person, before 

commencing business as a manufacturer 

of tobacco products or cigarette papers 

and tubes, or as an export warehouse 

proprietor, to file a bond in the amount, 

form, and manner as the Secretary 

prescribes by regulation. Also, the IRC 

at 26 U.S.C. 7101 requires that such 

bonds be guaranteed by a surety or by 

the deposit of collateral in the form of 

United States Treasury bonds or notes. 

Under those IRC authorities, TTB has 

issued tobacco bond regulations in 27 

CFR parts 40 and 44. Those regulations 

require the prescribed persons to file a 

surety or collateral bond with TTB in an 

amount equivalent to the potential tax 

liability of the person, within a 

minimum and a maximum amount. The 

TTB regulations also require a 

strengthening bond when the amount of 

an existing bond becomes insufficient or 

a superseding bond when a current 

bond is no longer valid for reasons 

specified by regulation. Respondents 

may provide a surety bond using TTB F 

5200.25, a collateral bond using TTB F 

5200.26, or they may use TTB F 5200.29 

for either type of bond as an approved 

alternate procedure. TTB uses the 

collected information to ensure the 

bond provisions of the IRC are 

implemented and, as a result, to protect 

the revenue generated by the tax 

provisions of the IRC. 

Current Actions: There are no 

program changes associated with this 

information collection, and TTB is 

submitting it for extension purposes 

only. As for adjustments, due to changes 

in agency estimates, TTB is increasing 

the estimated number of annual 

respondents, responses, and burden 

hours associated with this information 

collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits, and individuals. 

Estimated Annual Burden 

• Number of Respondents: 215. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 215. 

• Average Per-Response Burden: 1 

hour. 

• Total Burden: 215 hours. 

OMB Control No. 1513–0107 

Title: Monthly Report—Importer of 

Tobacco Products or Processed Tobacco. 

TTB Form Number: TTB F 5220.6. 

Abstract: Under the IRC at 26 U.S.C. 

5722, importers of tobacco products and 

of processed tobacco are required to 

make reports containing such 

information, in such form, at such 

times, and for such periods as the 

Secretary prescribes by regulation. 

Under that authority, the TTB 

regulations in 27 CFR part 41 require 

tobacco product and processed tobacco 

importers to submit a monthly report on 

TTB F 5220.6 to account for such 

products on hand, received, and 

removed. This collection is necessary to 

ensure the tax provisions of the IRC are 

appropriately applied and to help 

prevent diversion of tobacco products 

and processed tobacco into the illegal 

market. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 280. 

• Average Responses per Respondent: 

12. 

• Number of Responses: 3,360. 

• Average Per-Response Burden: 1 

hour. 

• Total Burden: 3,360. 

OMB Control No. 1513–0112 

Title: Special (Occupational) Tax 

Registration and Returns. 

TTB Form Numbers: TTB F 5630.5a, 

TTB F 5630.d, and TTB F 5630.5t. 

Abstract: Before July 1, 2008, various 

sections of chapter 51 of the IRC 

required alcohol industry members to 

register for and pay an annual special 

occupational tax (SOT). However, 

section 11125 of Public Law 109–59 

permanently repealed, effective July 1, 

2008, the SOT on alcohol beverage 

producers and marketers, non-beverage 

product manufacturers, tax-free alcohol 

users, and specially denatured spirits 

users and dealers, but any SOT 

liabilities incurred for periods before 

that date remain. Also, while most SOT 

requirements for the alcohol industry 

were repealed, 26 U.S.C. 5124 continues 

to require wholesale and retail alcohol 

dealers to register with the Secretary 

when commencing or ending business 

or when certain changes to existing 

registration information are necessary. 

In addition, the IRC at 26 U.S.C. 5731 

and 5732 continues to require 

manufacturers of tobacco products and 

cigarette papers and tubes, as well as 

export warehouse proprietors, to register 

and pay an annual SOT by the use of a 

return. The registrations and SOT 

payments for such entities are due on or 

before the date of commencing business, 

and on or before July 1 of every year 

after that. Under the TTB regulations in 

27 CFR part 31, alcohol industry 

members with pre-July 1, 2008, SOT 

liabilities use TTB F 5630.5a as the 

return for such liabilities, while 

wholesale and retail alcohol dealers 

register or report registration changes on 

TTB F 5630.5d. Under the TTB 

regulations in 27 CFR parts 40, 44, and 

46, tobacco industry members use TTB 

F 5630.5t to register and pay SOT. This 

collection is necessary to ensure the 

registration and SOT provisions of the 

IRC are appropriately applied and SOT 

revenue is collected as required under 

the IRC. 

Current Actions: There are no 

program changes with this information 

collection, and TTB is submitting it for 


khammond on DSK9W7S144PROD with NOTICES
Federal Register / Vol. 89, No. 230 / Friday, November 29, 2024 / Notices 94877 

extension purposes only. As for 

adjustments, due to changes in agency 

estimates, TTB is increasing the number 

of respondents, responses, and burden 

hours associated with this collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits; Individuals or households; 

and Not-for-profit institutions. 

Estimated Annual Burden 

• Number of Respondents: 6,520. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 6,520. 

• Average Per-Response Burden: 25 

minutes. 

• Total Burden: 2,717 hours. 

OMB Control No. 1513–0118 

Title: Formulas for Fermented 

Beverage Products, TTB REC 5052/1. 

TTB Recordkeeping Number: TTB 

REC 5052/1. 

Abstract: Under the authority of the 

IRC excise tax, recordkeeping, reporting, 

and regulatory compliance provisions at 

26 U.S.C. 5051, 5052, 5415, 5555, and 

7805, and of the FAA Act at 27 U.S.C. 

205(e), the TTB regulations in 27 CFR 

parts 7 and 25 require beer and malt 

beverage producers and importers to file 

a formula when certain non-exempted 

ingredients, flavors, colors, or processes 

are used to produce a fermented 

beverage product. This information 

collection is necessary to ensure that the 

tax provisions of the IRC are 

appropriately applied, and that the 

alcohol beverage labeling provisions of 

the FAA Act are met for imported 

products that meet that Act’s definition 

of malt beverage. 

Current Actions: There are no 

program changes or adjustments 

associated with this information 

collection, and TTB is submitting it for 

extension purposes only. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits; Individuals. 

Estimated Annual Burden 

• Number of Respondents: 550. 

• Average Responses per Respondent: 

3. 

• Number of Responses: 1,650. 

• Average Per-Response Burden: 1 

hour. 

• Total Burden: 1,650. 

OMB Control No. 1513–0122 

Title: Formula and Process for 

Domestic and Imported Alcohol 

Beverages. 

TTB Form Number: TTB F 5100.51. 

Abstract: Chapter 51 of the IRC (26 

U.S.C. chapter 51) governs the 

production, classification, and taxation 

of alcohol products, and the Federal 

Alcohol Administration Act (FAA Act) 

at 27 U.S.C. 205(e) requires alcohol 

beverage labels to provide consumers 

with adequate information as to the 

identity and quality of alcohol 

beverages. Each statute also authorizes 

the Secretary to issue regulations related 

to such activities. As such, the TTB 

regulations require alcohol beverage 

producers and importers to obtain 

formula approval for certain nonstandard products or products with nonstandard ingredients to ensure that such 

products are properly classified for 

excise tax purposes under the IRC and 

properly labeled under the FAA Act. 

Currently, in lieu of the formula forms 

and letterhead notices specified in the 

TTB regulations for each alcohol 

commodity (distilled spirits, wine, and 

beer/malt beverages), which are 

approved under separate OMB control 

numbers, respondents may submit TTB 

F 5100.51 or its electronic equivalent in 

Formulas Online (FONL) as an alternate 

procedure under this OMB control 

number. 

Current Actions: There are no 

program changes associated with this 

information collection, and TTB is 

submitting it for extension purposes 

only. As for adjustments, due to changes 

in agency estimates, TTB is decreasing 

the number of annual respondents, 

responses, and burden hours associated 

with this collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 3,200. 

• Average Responses per Respondent: 

6. 

• Number of Responses: 19,200. 

• Average Per-Response Burden: 2 

hours. 

• Total Burden: 38,400. 

OMB Control No. 1513–0140 

Title: Voluntary Chemist Certification 

Program Applications, Notices, and 

Records. 

Abstract: TTB offers the Chemist 

Certification Program as a service to the 

alcohol beverage industry to facilitate 

export of beverage alcohol to foreign 

markets. Many countries that require 

testing as a condition of entry for 

alcohol beverages accept a report of 

analysis of those alcohol beverages from 

a TTB-certified chemist. This 

certification program ensures that 

chemists, enologists, brewers, and 

technicians generate quality data and 

have the required proficiencies to 

conduct the required chemical analyses. 

This information collection includes the 

application, notice, and recordkeeping 

requirements associated with the TTB 

voluntary chemist certification program, 

including letterhead applications for 

certification, submission of certification 

test results, requests for TTB-affirmed 

reports of analysis, and notices of 

changes in chemist employment place 

or status. Under this program, certified 

chemists and their laboratories must 

also maintain usual and customary 

records regarding all analytical results 

conducted under the TTB certification, 

and records related to laboratory 

equipment, quality control policies, 

procedures and systems, and analyst 

training and competence. 

Current Actions: There are no 

program changes associated with this 

information collection, and TTB is 

submitting it for extension purposes 

only. As for adjustments, due to changes 

in agency estimates, TTB is decreasing 

the number of annual respondents, 

responses, and burden hours associated 

with this collection, as well as the 

average per-response time, for the 

information collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden 

• Number of Respondents: 275. 

• Average Responses per Respondent: 

1 (one). 

• Number of Responses: 275. 

• Average Per-Response Burden: 1.00 

hours. 

• Total Burden: 275 hours. 

Dated: November 22, 2024. 

Amy R. Greenberg, 

Acting Assistant Administrator, Headquarters 

Operations. 

[FR Doc. 2024–28008 Filed 11–27–24; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request To Modify List of 

Taxable Substances; Notice of Filing 

for Methyl Isobutyl Carbinol 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of filing and request for 

comments. 

SUMMARY: This notice of filing 

announces that a petition has been filed 

requesting that methyl isobutyl carbinol 

be added to the list of taxable 


khammond on DSK9W7S144PROD with NOTICES