52458 Federal Register / Vol. 75, No. 165 / Thursday, August 26, 2010 / Rules and Regulations 

Signing Authority 

This document is being issued by CBP 

in accordance with § 0.1(b)(1) of the 

CBP regulations (19 CFR 0.1(b)(1)). 

List of Subject in 19 CFR Part 111 

Administrative practice and 

procedure, Brokers, Customs duties and 

inspection, Imports, Licensing, 

Reporting and recordkeeping 

requirements. 

Amendments to the CBP Regulations 

■ For the reasons set forth in the 

preamble, part 111 of title 19 of the 

Code of Federal Regulations (19 CFR 

part 111) is amended as set forth below. 

PART 111—CUSTOMS BROKERS 

■ 1. The general authority citation for 

part 111 continues to read as follows: 

Authority: 19 U.S.C. 66, 1202 (General 

Note 3(i), Harmonized Tariff Schedule of the 

United States), 1624, 1641. 

* * * * * 

■ 2. In § 111.13: 

■ a. Paragraph (a) is amended by 

removing the words ‘‘Customs 

Headquarters’’ and adding in its place, 

the words ‘‘Customs and Border 

Protection (CBP) Headquarters’’; 

■ b. Paragraph (b) is amended by 

revising the heading and adding a new 

first sentence; 

■ c. Paragraph (c) is amended by 

removing the word ‘‘Customs’’ each 

place it appears and adding in its place, 

the term ‘‘CBP’’; and 

■ d. Paragraph (e) is amended by 

removing the word ‘‘Customs’’ in the 

first sentence and adding in its place, 

the term ‘‘CBP’’. 

The addition and revision to 

paragraph (b) read as follows: 

§ 111.13 Written examination for individual 

license. 

* * * * * 

(b) Basic requirements, date, and 

place of examination. In order to be 

eligible to take the written examination, 

an individual must on the date of 

examination be a citizen of the United 

States who has attained the age of 18 

years and who is not an officer or 

employee of the United States 

Government. * * * 

* * * * * 

Dated: August 18, 2010. 

Alan Bersin, 

Commissioner, U.S. Customs and Border 

Protection. 

[FR Doc. 2010–21254 Filed 8–25–10; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[TD 9500] 

RIN 1545–BJ47 

Disclosures of Return Information 

Reflected on Returns to Officers and 

Employees of the Department of 

Commerce for Certain Statistical 

Purposes and Related Activities 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final and temporary 

regulations. 

SUMMARY: This document contains final 

and temporary regulations that 

authorize the disclosure of certain items 

of return information to the Bureau of 

the Census (Bureau) in conformance 

with section 6103(j)(1) of the Internal 

Revenue Code (Code). The final and 

temporary regulations are made 

pursuant to a request from the Secretary 

of Commerce. These regulations 

facilitate the assistance of the IRS to the 

Bureau in its statistics programs and 

require no action by taxpayers and have 

no effect on their tax liabilities. The text 

of the temporary regulations also serves 

as the text of the proposed regulations 

[REG–137486–09] set forth in the 

Proposed Rules section in this issue of 

the Federal Register. 

DATES: Effective Date: These regulations 

are effective on August 26, 2010. 

Applicability Date: For dates of 

applicability for this regulation, see 

§§ 301.6103(j)(1)–1(e) and 

301.6103(j)(1)–T(e). 

FOR FURTHER INFORMATION CONTACT: 

Melissa Segal at (202) 622–7950 (not a 

toll-free call). 

SUPPLEMENTARY INFORMATION: 

Background 

Section 6103(j)(1)(A) authorizes the 

Secretary of Treasury to furnish, upon 

written request by the Secretary of 

Commerce, such return or return 

information as the Secretary of Treasury 

may prescribe by regulation to officers 

and employees of the Bureau of the 

Census (Bureau) for the purpose of, but 

only to the extent necessary in, the 

structuring of censuses and conducting 

related statistical activities authorized 

by law. Section 301.6103(j)(1)–1 of the 

regulations further defines such 

purposes by reference to 13 U.S.C. 

chapter 5 and provides an itemized 

description of the return information 

authorized to be disclosed for such 

purposes. 

This document adopts final 

regulations that authorize the IRS to 

disclose an additional item of return 

information requested by the Secretary 

of Commerce to assist the Bureau in 

identifying companies that are actively 

engaged in research and development 

activities for the Bureau’s annual Survey 

of Industrial Research and 

Development. In response to this 

request, on December 31, 2007, the IRS 

and the Treasury Department published 

temporary regulations under 

§ 6103(j)(1). See TD 9373 (72 FR 74192). 

Also on December 31, 2007, the IRS and 

the Treasury Department issued a notice 

of proposed rulemaking crossreferencing those temporary regulations. 

See REG–147832–07 (72 FR 74246). No 

comments were received and no public 

hearing was requested or held. This 

Treasury decision adopts the proposed 

rules with no change. 

This Treasury decision also contains 

temporary regulations that authorize the 

disclosure of additional items of return 

information requested by the Secretary 

of Commerce on the grounds that the 

information is necessary to allow the 

Bureau to study a developing trend of 

increased use of contract workers. The 

text of the temporary regulations also 

serves as the text of the proposed 

regulations set forth in the notice of 

proposed rulemaking on this subject in 

the Proposed Rules section of this issue 

of the Federal Register. 

Explanation of Provisions 

By letter dated February 6, 2006, the 

Secretary of Commerce requested that 

an additional item of return information 

be disclosed to the Bureau’s annual 

Survey of Industrial Research and 

Development. As duly requested by the 

Secretary of Commerce and set forth in 

the proposed regulations, the final 

regulation authorizes the disclosure of 

categorical information on total 

qualified research expenses in three 

ranges: Greater than zero, but less than 

$1 million; greater than or equal to $1 

million, but less than $3 million; and, 

greater than or equal to $3 million. 

Separately, by letter dated July 24, 

2009, the Secretary of Commerce 

requested that additional items of return 

information be disclosed to the Bureau 

for purposes of allowing the Bureau to 

study a developing trend of increased 

use of contract workers. Specifically, the 

Secretary of Commerce requested 

disclosure of the following additional 

items: (1) Total number of documents 

reported on Form 1096 transmitting 

Forms 1099–MISC and (2) Total amount 

reported on Form 1096 transmitting 

Forms 1099–MISC. 

mstockstill on DSKH9S0YB1PROD with RULES

Federal Register / Vol. 75, No. 165 / Thursday, August 26, 2010 / Rules and Regulations 52459 

Section 301.6103(j)(1)–1 of the 

regulations formerly permitted 

disclosure of the total number of 

documents reported on Form 1096 

transmitting Forms 1099–MISC and the 

total amount reported on Form 1096 

transmitting Forms 1099–MISC. At the 

request of the Secretary of Commerce, 

the Treasury Department removed these 

items from the list of items of return 

information authorized to be disclosed 

(See TD 9372, 72 FR 73262 [Dec. 27, 

2007]). This removal was consistent 

with the Secretary of Commerce’s 

practice to seek revocation of 

authorizations for disclosure of return 

information no longer considered 

necessary for the structuring of censuses 

or related statistical activity. 

The Secretary of Commerce has since 

determined that these items of return 

information are necessary for the 

structuring of census and conducting 

related statistical activities authorized 

by law because these items provide 

critical data about contract labor that is 

needed to estimate total employment 

and payroll in the United States. The 

employment and compensation data 

compiled by the Census Bureau are 

important to analysts and policy makers 

in both the public and private sectors. 

The Secretary of Commerce asserts that, 

because of the strong need for this data 

in order to accurately reflect total 

employment and payroll in the United 

States, good cause exists to amend 

Section 301.6103(j)(1)–1 of the 

regulations to restore the items listed in 

this section to the list of items of return 

information that may be disclosed. The 

Treasury Department and the IRS agree 

that amending existing regulations to 

permit disclosure of these items to the 

Bureau is appropriate to meet the 

analytical needs of the Bureau. 

Special Analyses 

It has been determined that this 

Treasury decision is not a significant 

regulatory action as defined in 

Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

also has been determined that section 

553(b) of the Administrative Procedures 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations. For applicability of 

the Regulatory Flexibility Act, please 

refer to the cross-referenced notice of 

proposed rulemaking published 

elsewhere in this Federal Register. 

Pursuant to section 7805(f) of the Code, 

this regulation has been submitted to 

the Chief Counsel for Advocacy of the 

Small Business Administration for 

comment on its impact on small 

business. 

Drafting Information 

The principal author of these 

regulations is Melissa Segal, Office of 

the Associate Chief Counsel (Procedure 

& Administration). 

List of Subjects in 26 CFR Part 301 

Employment taxes, Estate taxes, Gift 

taxes, Income taxes, Penalties, Reporting 

and recordkeeping requirements. 

Adoption of Amendments to the 

Regulations 

■ Accordingly, 26 CFR part 301 is 

amended as follows: 

PART 301—PROCEDURE AND 

ADMINISTRATION 

■ Paragraph 1. The authority citation 

for part 301 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 2. Section 301.6103(j)(1)–1 is 

amended by adding paragraph 

(b)(3)(xxv) and revising paragraph (e) to 

read as follows: 

§ 301.6103(j)(1)–1 Disclosure of return 

information reflected on returns to officers 

and employees of the Department of 

Commerce for certain statistical purposes 

and related activities. 

* * * * * 

(b) * * * 

(3) * * * 

(xxv) From Form 6765 (when filed 

with corporation income tax returns)— 

total qualified research expenses. 

* * * * * 

(e) Effective/applicability date. 

Paragraph (b)(3)(xxv) of this section is 

applicable to disclosures to the Bureau 

of the Census on or after August 26, 

2010. 

■ Par. 3. Section 301.6103(j)(1)–1T is 

amended by: 

■ 1. Reserve paragraphs (b)(3)(xxvi) 

through (b)(3)(xxviii). 

■ 2. Adding paragraphs (b)(3)(xxix) and 

(b)(3)(xxx). 

■ 3. Revising paragraph (e). 

■ 4. Adding a sentence at the end of 

paragraph (f). 

§ 301.6103(j)(1)–1T Disclosures of return 

information reflected on returns to officers 

and employees of the Department of 

Commerce, for certain statistical purposes 

and related activities (temporary). 

* * * * * 

(b)(3)(xxvi) through (b)(3)(xxviii) 

[Reserved]. For further guidance, see 

§ 301.6103(j)(1)–1(b)(3)(xxvi) through 

(b)(3)(xxviii). 

(xxix) Total number of documents 

reported on Form 1096 transmitting 

Forms 1099–MISC. 

(xxx) Total amount reported on Form 

1096 transmitting Forms 1099–MISC. 

* * * * * 

(e) Effective/applicability date. 

Paragraph (b)(3)(xxix) through 

(b)(3)(xxx) of this section is applicable 

to disclosures to the Bureau of the 

Census on or after August 26, 2010. 

(f) * * * The applicability of 

paragraphs (b)(3)(xxix) through 

(b)(3)(xxx) of this section expires on or 

before August 26, 2013. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: August 11, 2010. 

Michael Mundaca, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2010–21049 Filed 8–25–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Fiscal Service 

31 CFR Parts 317, 351, 353, and 359 

Regulations Governing Agencies for 

Issue of United States Savings Bonds; 

Offering of United States Savings 

Bonds, Series EE; Regulations 

Governing Definitive United States 

Savings Bonds, Series EE and HH; 

Offering of United States Savings 

Bonds, Series I 

AGENCY: Bureau of the Public Debt, 

Fiscal Service, Treasury. 

ACTION: Final rule. 

SUMMARY: Treasury is discontinuing the 

issuance of definitive (paper) savings 

bonds through payroll savings plans. 

DATES: Effective Date: The amendments 

to 31 CFR 351.47 and 31 CFR 359.35 are 

effective on October 1, 2010; all other 

amendments are effective on January 1, 

2011. 

ADDRESSES: You can download this 

Final Rule at the following Internet 

addresses: http:// 

www.publicdebt.treas.gov, http:// 

www.gpo.gov, or http:// 

www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Elisha Whipkey, Director, Division of 

Program Administration, Office of Retail 

Securities, Bureau of the Public Debt, at 

(304) 480–6319 or 

elisha.whipkey@bpd.treas.gov. 

Ann Fowler, Attorney-Adviser, Susan 

Sharp, Attorney-Adviser, Dean Adams, 

Assistant Chief Counsel, Edward 

Gronseth, Deputy Chief Counsel, Office 

of the Chief Counsel, Bureau of the 

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