36866 Federal Register / Vol. 86, No. 131 / Tuesday, July 13, 2021 / Notices 

the calculation until its next 

examination by the OCC. 

12 CFR 28.18(c)(1) Recordkeeping and 

Reporting—Maintenance of Accounts, 

Books, and Records 

Each Federal branch or agency shall 

maintain a set of accounts and records 

reflecting its transactions that are 

separate from those of the foreign bank 

and any other branch or agency. The 

Federal branch or agency shall keep a 

set of accounts and records in English 

sufficient to permit the OCC to examine 

the condition of the Federal branch or 

agency and its compliance with 

applicable laws and regulations. 

12 CFR 28.20(a)(1) Maintenance of 

Assets—General Rule 

The OCC may require a foreign bank 

to hold certain assets in the state in 

which its Federal branch or agency is 

located. 

12 CFR 28.22(e) Voluntary 

Liquidation—Reports of Examination 

The Federal branch or agency shall 

send the OCC certification that all of its 

Reports of Examination have been 

destroyed or return its Reports of 

Examination to the OCC. 

Type of Review: Regular. 

Affected Public: Businesses or other 

for-profit. 

Estimated Number of Respondents: 

52. 

Estimated Total Annual Burden: 

2,294. 

Frequency of Response: On occasion. 

On March 17, 2021, the OCC 

published a 60-day notice for this 

information collection, 86 FR 14679. No 

comments were received. Comments 

continue to be invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

OCC, including whether the information 

has practical utility; 

(b) The accuracy of the OCC’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 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. 

Theodore J. Dowd, 

Deputy Chief Counsel, Office of the 

Comptroller of the Currency. 

[FR Doc. 2021–14776 Filed 7–12–21; 8:45 am] 

BILLING CODE 4810–33–P 

DEPARTMENT OF THE TREASURY 

Office of the Comptroller of the 

Currency 

Agency Information Collection 

Activities: Information Collection 

Renewal; Comment Request; 

Supervisory Guidance on Stress 

Testing for Banking Organizations 

With Total Consolidated Assets of 

More Than $10 Billion 

AGENCY: Office of the Comptroller of the 

Currency, Treasury (OCC). 

ACTION: Notice and request for comment. 

SUMMARY: The OCC, 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 a continuing information 

collection as required by the Paperwork 

Reduction Act of 1995 (PRA). In 

accordance with the requirements of the 

PRA, the OCC may not conduct or 

sponsor, and the respondent is not 

required to respond to, an information 

collection unless it displays a currently 

valid Office of Management and Budget 

(OMB) control number. The OCC is 

soliciting comment concerning renewal 

of its information collection titled, 

‘‘Supervisory Guidance on Stress 

Testing for Banking Organizations with 

Total Consolidated Assets of More Than 

$10 Billion.’’ 

DATES: Comments must be submitted on 

or before September 13, 2021. 

ADDRESSES: Commenters are encouraged 

to submit comments by email, if 

possible. You may submit comments by 

any of the following methods: 

• Email: prainfo@occ.treas.gov. 

• Mail: Chief Counsel’s Office, 

Attention: Comment Processing, Office 

of the Comptroller of the Currency, 

Attention: 1557–0312, 400 7th Street 

SW, Suite 3E–218, Washington, DC 

20219. 

• Hand Delivery/Courier: 400 7th 

Street SW, Suite 3E–218, Washington, 

DC 20219. 

• Fax: (571) 465–4326. 

Instructions: You must include 

‘‘OCC’’ as the agency name and ‘‘1557– 

0312’’ in your comment. In general, the 

OCC will publish comments on 

www.reginfo.gov without change, 

including any business or personal 

information provided, such as name and 

address information, email addresses, or 

phone numbers. Comments received, 

including attachments and other 

supporting materials, are part of the 

public record and subject to public 

disclosure. Do not include any 

information in your comment or 

supporting materials that you consider 

confidential or inappropriate for public 

disclosure. 

You may review comments and other 

related materials that pertain to this 

information collection beginning on the 

date of publication of the second notice 

(published following the close of this 

notice’s comment period) for this 

collection by the following method: 

• Viewing Comments Electronically: 

Go to www.reginfo.gov. Click on the 

‘‘Information Collection Review’’ tab. 

Underneath the ‘‘Currently under 

Review’’ section heading, from the dropdown menu select ‘‘Department of 

Treasury’’ and then click ‘‘submit.’’ This 

information collection can be located by 

searching by OMB control number 

‘‘1557–0312’’ or ‘‘Supervisory Guidance 

on Stress Testing for Banking 

Organizations with Total Consolidated 

Assets of More Than $10 Billion.’’ Upon 

finding the appropriate information 

collection, click on the related ‘‘ICR 

Reference Number.’’ On the next screen, 

select ‘‘View Supporting Statement and 

Other Documents’’ and then click on the 

link to any comment listed at the bottom 

of the screen. 

• For assistance in navigating 

www.reginfo.gov, please contact the 

Regulatory Information Service Center 

at (202) 482–7340. 

FOR FURTHER INFORMATION CONTACT: 

Shaquita Merritt, (202) 649–5490, Chief 

Counsel’s Office, Office of the 

Comptroller of the Currency, 400 7th 

Street SW, Suite 3E–218, Washington, 

DC 20219. 

SUPPLEMENTARY INFORMATION: Under the 

PRA (44 U.S.C. 3501–3520), Federal 

agencies must obtain approval from the 

OMB for each collection of information 

that they conduct or sponsor. 

‘‘Collection of information’’ is defined 

in 44 U.S.C. 3502(3) and 5 CFR 

1320.3(c) to include agency requests or 

requirements that members of the public 

submit reports, keep records, or provide 

information to a third party. Section 

3506(c)(2)(A) of title 44 requires Federal 

agencies to provide a 60-day notice in 

the Federal Register concerning each 

proposed collection of information, 

including each proposed extension of an 

existing collection of information, 

before submitting the collection to OMB 

for approval. To comply with this 


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Federal Register / Vol. 86, No. 131 / Tuesday, July 13, 2021 / Notices 36867 

1For purposes of this guidance, the term 

‘‘banking organization’’ means national banks, 

federal savings associations, and federal branches 

and agencies supervised by the OCC; state member 

banks, bank holding companies, savings and loan 

holding companies, and all other institutions for 

which the Federal Reserve is the primary federal 

supervisor; and state nonmember banks, and all 

other institutions for which the FDIC is the primary 

federal supervisor. 

2 77 FR 29458 (May 17, 2012). 

3Public Law 111–203, 124 Stat. 1376 (2010), as 

revised by the Economic Growth, Regulatory Relief, 

and Consumer Protection Act, Public Law 115–174, 

132 Stat. 1296–1368 (2018), and codified at 12 

U.S.C. 5365(i)(2). 

requirement, the OCC is publishing 

notice of the proposed collection of 

information set forth in this document. 

Title: Supervisory Guidance on Stress 

Testing for Banking Organizations with 

Total Consolidated Assets of More Than 

$10 Billion. 

OMB Control No.: 1557–0312. 

Description: On May 17, 2012, the 

OCC, along with the Federal Deposit 

Insurance Corporation (FDIC) and the 

Board of Governors of the Federal 

Reserve (FRB), published guidance in 

the Federal Register on the use of stress 

testing as a means to better understand 

the range of a banking organization’s 1

potential risk exposures.2 The OCC is 

now seeking to renew the information 

collection associated with that 

guidance. 

The guidance provides an overview of 

how a banking organization should 

structure its stress testing activities to 

ensure that those activities fit into the 

banking organization’s overall risk 

management. The purpose of the 

guidance is to outline broad principles 

for a satisfactory stress testing 

framework and describe how stress 

testing should be used. While the 

guidance is not intended to provide 

detailed instructions for conducting 

stress testing for any particular risk or 

business area, it does describe several 

types of stress testing activities and how 

they may be most appropriately used by 

banking organizations. The guidance 

also does not explicitly address the 

stress testing requirements imposed 

upon certain banking organizations by 

section 165(i) of the Dodd-Frank Wall 

Street Reform and Consumer Protection 

Act.3

Type of Review: Regular. 

Affected Public: Businesses or other 

for-profit. 

Estimated Number of Respondents: 

62. 

Estimated annual burden: 16,120 

hours. 

Comments submitted in response to 

this notice will be summarized and 

included in the request for OMB 

approval. All comments will become a 

matter of public record. Comments are 

invited on: 

(a) Whether the collections of 

information are necessary for the proper 

performance of the OCC’s functions, 

including whether the information has 

practical utility; 

(b) The accuracy of the OCC’s 

estimates of the burden of the 

information collections, including the 

validity of the methodology and 

assumptions used; 

(c) Ways to enhance the quality, 

utility, and clarity of the information to 

be collected; 

(d) Ways to minimize the burden of 

information collections 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. 

Theodore J. Dowd, 

Deputy Chief Counsel, Office of the 

Comptroller of the Currency. 

[FR Doc. 2021–14773 Filed 7–12–21; 8:45 am] 

BILLING CODE 4810–33–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8864 

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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 8864, Biodiesel and Renewable 

Diesel Fuels Credit. 

DATES: Written comments should be 

received on or before September 13, 

2021 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Sara Covington, 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or at (737)800– 

6149 or through the internet at 

Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION:

Title: Biodiesel and Renewable Diesel 

Fuels Credit. 

OMB Number: 1545–1924. 

Form Number: 8864. 

Abstract: Section 40A biodiesel and 

renewable diesel fuels credit is 

retroactively extended for fuel sold or 

used in calendar years 2018 through 

2022. The credit consists of the 

Biodiesel credit, Renewable diesel 

credit, Biodiesel mixture credit, 

Renewable diesel mixture credit and 

Small Agri-biodiesel producer credit. 

Claim the credit for the tax year in 

which the sale or use occurs. 

Partnership, S Corporations, 

Cooperatives, estates, and trusts must 

file this form to claim the credit. 

Current Actions: There are no changes 

being made to form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit. 

Estimated Number of Respondents: 

934. 

Estimated Time per Respondent: 4 

hrs., 13 mins. 

Estimated Total Annual Burden 

Hours: 3,941. 

The following paragraph applies to all 

of 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 as long 

as 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 


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