23916 Federal Register / Vol. 87, No. 77 / Thursday, April 21, 2022 / Notices 

promptly after the property becomes offlease property. 

Under 12 CFR 23.6, leases are subject 

to the lending limits prescribed by 12 

U.S.C. 84, as implemented by 12 CFR 

part 32, or, if the lessee is an affiliate of 

the national bank, to the restrictions on 

transactions with affiliates prescribed by 

12 U.S.C. 371c and 371c–1 and 

Regulation W, 12 CFR part 223. The 

OCC may also determine that other 

limits or restrictions apply. 

Twelve U.S.C. 24 contains two 

separate provisions authorizing a 

national bank to acquire personal 

property for purposes of lease financing. 

A national bank may invest in personal 

property for purposes of lease financing 

under 12 U.S.C. 24(Seventh) (Section 

24(Seventh) Leases) if the lease is a 

conforming lease, as defined in 12 CFR 

23.2(d)(2), representing a noncancelable 

obligation of the lessee (i.e., the lease 

serves as the functional equivalent of a 

loan). See 12 CFR 23.20. A national 

bank also may invest in tangible 

personal property for purposes of lease 

financing under the authority of 12 

U.S.C. 24(Tenth) (CEBA Leases) if the 

related lease is a conforming lease as 

defined in 12 CFR 23.2(d)(1), which 

requires, among other things, that the 

aggregate book value of the property not 

exceed 10 percent of the national bank’s 

consolidated assets. See 12 CFR 23.10. 

Type of Review: Regular. 

Affected Public: Businesses or other 

for-profit. 

Estimated Number of Respondents: 

29. 

Frequency of Response: On occasion. 

Estimated Total Annual Burden: 290. 

On January 18, 2022, the OCC 

published a notice for 60 days of 

comments concerning the collection, 87 

FR 2665. No comments were received. 

Comments continue to be solicited on: 

(a) Whether the information collection 

is necessary for the proper performance 

of the OCC’s functions, including 

whether the information has practical 

utility; 

(b) The accuracy of the OCC’s 

estimate of the burden of the 

information collection, 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 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. 2022–08531 Filed 4–20–22; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Office of the Comptroller of the 

Currency 

Information Collection Activities: 

Information Collection Renewal; 

Comment Request; General Reporting 

and Recordkeeping Requirements by 

Savings Associations 

AGENCY: Office of the Comptroller of the 

Currency (OCC), Treasury. 

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). An agency 

may not conduct or sponsor, and a 

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 ‘‘General Reporting and 

Recordkeeping Requirements by Savings 

Associations.’’ 

DATES: Comments must be submitted on 

or before June 21, 2022. 

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: 1557–0266, 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– 

0266’’ 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. 

Following the close of this notice’s 

60-day comment period, the OCC will 

publish a second notice with a 30-day 

comment period. You may review 

comments and other related materials 

that pertain to this information 

collection beginning on the date of 

publication of the second notice for this 

collection by the method set forth in the 

next bullet. 

• Viewing Comments Electronically: 

Go to www.reginfo.gov. Hover over the 

‘‘Information Collection Review’’ drop 

down menu. Click on ‘‘Information 

Collection Review.’’ From the 

‘‘Currently under Review’’ drop-down 

menu, select ‘‘Department of Treasury’’ 

and then click ‘‘submit.’’ This 

information collection can be located by 

searching by OMB control number 

‘‘1557–0266’’ or ‘‘General Reporting and 

Recordkeeping Requirements by Savings 

Associations.’’ 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, OCC Clearance 

Officer, (202) 649–5490, Chief Counsel’s 

Office, Office of the Comptroller of the 

Currency, 400 7th Street SW, 

Washington, DC 20219. If you are deaf, 

hard of hearing, or have a speech 

disability, please dial 7–1–1 to access 

telecommunications relay services. 

SUPPLEMENTARY INFORMATION: Under the 

PRA (44 U.S.C. 3501 et seq.), 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 disclose 

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 


jspears on DSK121TN23PROD with NOTICES1
Federal Register / Vol. 87, No. 77 / Thursday, April 21, 2022 / Notices 23917 

for approval. To comply with this 

requirement, the OCC is publishing 

notice of the renewal of this collection 

of information. 

Title: General Reporting and 

Recordkeeping Requirements by Savings 

Associations. 

OMB Control No.: 1557–0266. 

Type of Review: Regular review. 

Abstract: Federal savings associations 

must comply with the following 

regulations, which require them to 

establish prudent internal controls, so 

that examiners will have an accurate 

picture of their performance and 

condition: 

• 12 CFR 144.8 (communications 

between members of a Federal mutual 

savings association); 

• 12 CFR 163.47(e) (pension plans— 

records); and 

• 12 CFR 163.76(c) (offers and sales of 

securities of a Federal savings 

association or its affiliates in any office 

of the savings association—form of 

certification). 

Federal savings associations use the 

reports and records that the regulations 

require for internal management control 

purposes, and examiners use them to 

determine whether savings associations 

are being operated safely, soundly, and 

in compliance with regulations. Without 

these reporting and recordkeeping 

requirements, it would be difficult for 

institutions to establish prudent internal 

controls and would limit the ability of 

examiners to determine the accurate 

performance and condition of Federal 

savings associations. 

Affected Public: Businesses or other 

for-profit. 

Burden Estimates: 

Estimated Number of Respondents: 

266. 

Estimated Total Burden: 26,833 

hours. 

Frequency of Response: On occasion. 

Comments: 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. 2022–08535 Filed 4–20–22; 8:45 a.m.] 

BILLING CODE 4810–33–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Form 4136 

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 proposed and/or 

continuing information collections, as 

required by the Paperwork Reduction 

Act of 1995. The IRS is soliciting 

comments concerning Form 4136, 

Credit for Federal Tax Paid on Fuels. 

DATES: Written comments should be 

received on or before June 21, 2022 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 omb.unit@irs.gov. Include 

OMB Control No. 1545–0162 in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Credit for Federal Tax Paid on 

Fuels. 

OMB Number: 1545–0162. 

Form Number: Form 4136. 

Abstract: Internal Revenue Code 

section 34 allows a credit for federal 

excise tax paid on certain fuel uses. This 

form is used to figure the amount of the 

income tax credit. The data is used to 

verify the validity of the claim for the 

type of nontaxable or exempt use. 

Current Actions: There is no change to 

the existing collection. However, the 

estimated number of responses was 

updated to eliminate duplication of the 

burden associated with individual 

respondents captured under OMB 

control number 1545–0074 and business 

respondents captured under OMB 

control number 1545–0123. The 

estimated time per respondent was also 

updated to more accurately reflect he 

information collection and record 

keeping requirements for the form as a 

whole. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, and not-for-profit 

institutions. 

Estimated Number of Responses: 

2,140. 

Estimated Time per Respondent: 37 

hours, 23 minutes. 

Estimated Total Annual Burden 

Hours: 80,015. 

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. 


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