30-Day Notice of Proposed Information Collection for Foreign Tax Reporting by Assistance Recipients, 38478 [2023-12552]

Agencies

• Agency for International Development

[Federal Register Volume 88, Number 113 (Tuesday, June 13, 2023)]
[Notices]
[Page 38478]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-12552]


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Federal Register / Vol. 88 , No. 113 / Tuesday, June 13, 2023 / 
Notices

[[Page 38478]]



AGENCY FOR INTERNATIONAL DEVELOPMENT


30-Day Notice of Proposed Information Collection for Foreign Tax 
Reporting by Assistance Recipients

AGENCY: U.S. Agency for International Development.

ACTION: Notice of public information collection.

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SUMMARY: The U.S. Agency for International Development (USAID) seeks 
Office of Management and Budget (OMB) approval for the information 
collection described below. In accordance with the Paperwork Reduction 
Act of 1995, USAID requests public comment on this collection from all 
interested individuals and organizations.

DATES: Submit comments on or before July 13, 2023.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to https://www.reginfo.gov/public/do/PRAMain. Find this 
particular information collection by selecting ``Currently under 30-day 
Review--Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT:  Kelly Miskowski, at (202) 916-2752 or 
via email at [email protected].

SUPPLEMENTARY INFORMATION: USAID previously published a Notice of 
Public Information Collection in the Federal Register on February 22, 
2022 at 87 FR 9563 allowing for a 60-day public comment period. This 
Federal Register Notice was for a reinstatement of OMB approval number 
0412-0510 with changes. This approval covers USAID's Standard 
Provisions in USAID Grants and Cooperative Agreements to Non-
Governmental Organizations. One of these provisions is entitled 
``REPORTING HOST GOVERNMENT TAXES (DECEMBER 2014).''
    Subsequent to this publication, USAID published a proposed 
information collection in the Federal Register on April 12, 2022 at 87 
FR 21606 allowing for a 60-day public comment period. This 60-day 
Notice amended and updated the information collection as to the 
``REPORTING HOST GOVERNMENT TAXES'' due to changes to the text of this 
provision. In response to this Notice, one respondent submitted a 
comment indicating that one hour annual burden per respondent is 
insufficient as it varies substantially by project and that prime 
recipients must collect this information from subrecipients which adds 
burden.
    Additionally, projects which occur in multiple countries have even 
more burden. USAID disagrees that one hour is an inaccurate estimate. 
As the commenter notes, the burden varies between instruments. USAID 
solicited estimates from various field offices which resulted in an 
overall average of approximately one hour. As such, no changes have 
been made to the burden estimate.
    The purpose of this notice is to allow an additional 30 days for 
public comment. Comments are requested concerning: (a) whether the 
proposed collection of information is necessary for the proper 
performance of functions of the agency, including the practical utility 
of the information; (b) the accuracy of USAID's estimate of the burden 
of the proposed collection of information; (c) ways to enhance the 
quality, utility, and clarity of the information collected; and (d) 
ways to minimize the burden of the collection of information on 
respondents.
    All comments must be in writing and submitted through the method(s) 
specified in the ADDRESSES section above. All submissions must include 
the information collection title. Please include your name, title, 
organization, postal address telephone number, and email address in the 
text of the message. Please note that comments submitted in response to 
this Notice are public record. We recommend that you do not submit 
detailed personal information, Confidential Business Information, or 
any information that is otherwise protected from disclosure by statute. 
USAID will only address comments that explain why the proposed 
collection would be inappropriate, ineffective, or unacceptable without 
a change. Comments that are insubstantial or outside the scope of the 
notice of request for public comment may not be considered.
    OMB No: 0412-0510.
    Form: No Form associated with this collection.
    Title of Information Collection: United States Agency for 
International Development (USAID) Automated Directives System (ADS) 
Chapter 303 Standard Provisions Information Collection.
    Type of Review: Revision of a currently approved collection.
    Purpose:
    The Foreign Tax Reporting collection is needed to comply with 
current statutory requirements. Sec. 7013, Public Law 116-260, 143 
Stat. 1182, the annual Department of State, Foreign Operations, and 
Related Programs Appropriations Act (SFOAA), and similar provisions in 
prior years' SFOAAs, mandate that agencies take certain actions to 
prevent taxation of assistance provided with funds appropriated in an 
SFOAA, or to obtain full reimbursement of all taxes paid. Since 2003, 
USAID has required these reports in its grants and cooperative 
agreements and recently received approval for this collection as part 
of an omnibus approval to the ADS 303 Standard Provisions Information 
Collection. The reporting requirement was revised in 2014 (in Sec. 
7013, Pub. L. 113-76, 128 Stat. 5) to redefine the taxes that must be 
reported. Due to updates to the language of the SFOAA, the provision 
entitled ``REPORTING HOST GOVERNMENT TAXES'' was revised in December 
2022 resulting in a change to the information collection associated 
with this provision.
    Respondents: U.S. and foreign recipients of direct grants and 
cooperative agreements carrying out their award activities overseas.
    Estimated Number of Annual Responses: 4,800.
    Annual Burden Hours per Respondent: 1.
    Estimated Number of Annual Burden Hours: 4,800.

Mark Walther,
Senior Procurement Executive, U.S. Agency for International 
Development.
[FR Doc. 2023-12552 Filed 6-12-23; 8:45 am]
BILLING CODE 6116-01-P