Preparer Tax Identification Number (PTIN) User Fee Update, 42362-42363 [2024-10631]
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Federal Register / Vol. 89, No. 95 / Wednesday, May 15, 2024 / Rules and Regulations
unapproved status on labeling.
Subsequently, section 302 of the Animal
Drug and Animal Generic Drug User Fee
Amendments of 2018 (User Fee
Amendments of 2018; Pub. L. 115–234)
amended the required labeling
statement found in section 572(h)(1) of
the FD&C Act (21 U.S.C. 360ccc–1(h)(1))
to reinforce that indexed products are
legally marketed.
The User Fee Amendments of 2018
also amended the required label
statements found in section 572(h)(2) of
the FD&C Act regarding, except for use
in a non-food early life stage, the
prohibition of indexed drugs for use in
food-producing animals.
At this time, we are revising the
animal drug regulations at § 516.155 (21
CFR 516.155) for labeling of indexed
drugs to reflect the amendments made
by the User Fee Amendments of 2018 to
section 572(h) of the FD&C Act.
II. Paperwork Reduction Act
The labeling statements required
under section 572(h) of the FD&C Act,
as reflected in § 516.155, are public
disclosure of information originally
supplied by the Federal Government to
the recipient for the purpose of
disclosure to the public (5 CFR
1320.3(c)(2)); therefore, they are exempt
from the Office of Management and
Budget review and approval under the
Paperwork Reduction Act.
lotter on DSK11XQN23PROD with RULES1
III. Legal Authority
This final rule sets forth a technical
amendment to the regulations to
improve the accuracy and completeness
of the regulations, and as such does not
impose any burden on regulated
entities. Although denominated a rule
pursuant to the FD&C Act, this
document does not meet the definition
of ‘‘rule’’ in 5 U.S.C. 804(3)(A) because
it is a ‘‘rule of particular applicability.’’
Therefore, it is not subject to the
congressional review requirements in 5
U.S.C. 801 through 808. Likewise, this
is not a rule subject to Executive Order
12866, which defines a rule as ‘‘an
agency statement of general
applicability and future effect, which
the agency intends to have the force and
effect of law, that is designed to
implement, interpret, or prescribe law
or policy or to describe the procedure or
practice requirements of an agency.’’
List of Subjects in 21 CFR Part 516
Administrative practice and
procedure, Animal drugs, Confidential
business information, Reporting and
recordkeeping requirements.
Therefore, under the Federal Food,
Drug, and Cosmetic Act and under
authority delegated to the Commissioner
VerDate Sep<11>2014
15:57 May 14, 2024
Jkt 262001
of Food and Drugs, 21 CFR part 516 is
amended as follows:
PART 516—NEW ANIMAL DRUGS FOR
MINOR USE AND MINOR SPECIES
1. The authority citation for part 516
continues to read as follows:
■
Authority: 21 U.S.C. 360ccc–1, 360ccc–2,
371.
2. In § 516.155, revise paragraphs (a)
and (b) to read as follows:
■
§ 516.155
Labeling of indexed drugs.
(a) The labeling of an indexed drug
that is found to be eligible for indexing
under § 516.129(c)(7)(i) shall state,
prominently and conspicuously:
‘‘LEGAL STATUS—In order to be
legally marketed, a new animal drug
intended for a minor species must be
Approved, Conditionally Approved, or
Indexed by the Food and Drug
Administration. THIS PRODUCT IS
INDEXED—MIF # (followed by the
applicable minor species index file
number and a period).’’ ‘‘Extra-label use
is prohibited.’’ ‘‘This product is not to
be used in animals intended for use as
food for humans or food-producing
animals.’’
(b) The labeling of an indexed drug
that is found to be eligible for indexing
for use in an early, non-food life stage
of a food-producing minor species
animal, under § 516.129(c)(7)(ii), shall
state, prominently and conspicuously:
‘‘LEGAL STATUS—In order to be
legally marketed, a new animal drug
intended for a minor species must be
Approved, Conditionally Approved, or
Indexed by the Food and Drug
Administration. THIS PRODUCT IS
INDEXED—MIF # (followed by the
applicable minor species index file
number and a period).’’ ‘‘Extra-label use
is prohibited.’’
*
*
*
*
*
Dated: May 9, 2024.
Lauren K. Roth,
Associate Commissioner for Policy.
[FR Doc. 2024–10602 Filed 5–14–24; 8:45 am]
BILLING CODE 4164–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[TD 9997]
RIN 1545–BQ77, 1545–BQ78
Preparer Tax Identification Number
(PTIN) User Fee Update
Internal Revenue Service (IRS),
Treasury.
AGENCY:
PO 00000
Frm 00022
Fmt 4700
Sfmt 4700
ACTION:
Final rule.
This document contains final
regulations relating to the imposition of
certain user fees on tax return preparers.
The final regulations adopt without
change the text of interim final and
proposed regulations that reduced the
user fee to apply for or renew a preparer
tax identification number (PTIN) from
$21 to $11. The final regulations affect
individuals who apply for or renew a
PTIN. The Independent Offices
Appropriation Act of 1952 authorizes
the charging of user fees.
DATES:
Effective date: These regulations are
effective on June 14, 2024.
Applicability date: For date of
applicability, see § 300.11(d).
FOR FURTHER INFORMATION CONTACT:
Concerning the final regulations, Jamie
Song at (202) 317–6845; concerning cost
methodology, Michael A. Weber at (202)
803–9738 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
This document contains amendments
to 26 CFR part 300—User Fees. On
October 4, 2023, the Department of the
Treasury (Treasury Department) and the
IRS published in the Federal Register
(88 FR 68525) a notice of proposed
rulemaking (proposed regulations) by
cross-reference to an interim final rule
(REG–106203–23) proposing
amendments to regulations under 26
CFR part 300. On the same date, the
Treasury Department and the IRS
published in the Federal Register (88
FR 68456) an interim final rule (TD
9980) that reduced the PTIN user fee
from $21 per application or application
for renewal to $11, plus the fee payable
directly to a third-party contractor. The
interim final rule and the proposed
regulations took into account the
February 2023 memorandum opinion of
the United States District Court for the
District of Columbia in Steele v. United
States, 657 F.Supp.3d 23 (D.D.C. 2023).
The preamble to the interim final rule
contains a detailed explanation of the
legal background and user fee
calculations regarding the amendments
to these regulations. No public hearing
was requested or held, and no
comments were received on the
proposed regulations. These final
regulations therefore adopt the text of
the interim final rule and proposed
regulations without change.
Special Analyses
I. Regulatory Planning and Review
The OMB’s Office of Information and
Regulatory Analysis has determined that
E:\FR\FM\15MYR1.SGM
15MYR1
Federal Register / Vol. 89, No. 95 / Wednesday, May 15, 2024 / Rules and Regulations
these final regulations are not
significant and are not subject to review
under section 6(b) of Executive Order
12866, as amended.
II. Regulatory Flexibility Act
Pursuant to the Regulatory Flexibility
Act (5 U.S.C. chapter 6), it is hereby
certified that these final regulations will
not have a significant economic impact
on a substantial number of small
entities. Accordingly, a regulatory
flexibility analysis is not required.
These regulations affect all individuals
who prepare or assist in preparing all or
substantially all of a tax return or claim
for refund for compensation. Only
individuals, not businesses, can have a
PTIN. Thus, the economic impact of
these regulations on any small entity
generally will be a result of an
individual tax return preparer who is
required to have a PTIN owning a small
business or a small business otherwise
employing an individual tax return
preparer who is required to have a
PTIN. The Treasury Department and the
IRS estimate that approximately 847,555
individuals will apply annually for an
initial or renewal PTIN. Although these
regulations will likely affect a
substantial number of small entities, the
economic impact on those entities is not
significant. These regulations establish
an $11 fee per application or application
for renewal (plus the fee payable
directly to the third-party contractor),
which is a reduction from the
previously established fee, and will
therefore not have a significant
economic impact on small entities.
Accordingly, a regulatory flexibility
analysis is not required.
lotter on DSK11XQN23PROD with RULES1
III. Unfunded Mandates Reform Act
Section 202 of the Unfunded
Mandates Reform Act of 1995 (UMRA)
requires that agencies assess anticipated
costs and benefits and take certain other
actions before issuing a final rule that
includes any Federal mandate that may
result in expenditures in any one year
by a State, local, or Tribal government,
in the aggregate, or by the private sector,
of $100 million in 1995 dollars, updated
annually for inflation. These final
regulations do not include any Federal
mandate that may result in expenditures
by State, local, or Tribal governments, or
by the private sector in excess of that
threshold.
IV. Executive Order 13132: Federalism
Executive Order 13132 (Federalism)
prohibits an agency from publishing any
rule that has federalism implications if
the rule either imposes substantial,
direct compliance costs on State and
local governments, and is not required
VerDate Sep<11>2014
15:57 May 14, 2024
Jkt 262001
42363
by statute, or preempts State law, unless
the agency meets the consultation and
funding requirements of section 6 of the
Executive order. These final regulations
do not have federalism implications and
do not impose substantial direct
compliance costs on State and local
governments or preempt State law
within the meaning of the Executive
order.
DEPARTMENT OF THE TREASURY
V. Submission to Small Business
Administration
Establishment of the Upper
Cumberland Viticultural Area
Pursuant to section 7805(f) of the
Code, the notice of proposed rulemaking
and the interim final rule that preceded
these final regulations was submitted to
the Chief Counsel for the Office of
Advocacy of the Small Business
Administration for comment on its
impact on small business. No comments
were received on the proposed
regulations or the interim final rule.
VI. Congressional Review Act
Pursuant to the Congressional Review
Act (5 U.S.C. 801 et seq.), the Office of
Information and Regulatory Affairs
designated this rule as not a major rule,
as defined by 5 U.S.C. 804(2).
Drafting Information
Alcohol and Tobacco Tax and Trade
Bureau
27 CFR Part 9
[Docket No. TTB–2023–0006; T.D. TTB–194;
Re: Notice No. 224]
RIN 1513–AD02
Alcohol and Tobacco Tax and
Trade Bureau, Treasury.
ACTION: Final rule; Treasury decision.
AGENCY:
The Alcohol and Tobacco Tax
and Trade Bureau (TTB) establishes the
approximately 2,186,689-acre ‘‘Upper
Cumberland’’ American viticultural area
(AVA) in Middle Tennessee. The Upper
Cumberland viticultural area is not
located within, nor does it contain, any
other established viticultural area. TTB
designates viticultural areas to allow
vintners to better describe the origin of
their wines and to allow consumers to
better identify wines they may
purchase.
SUMMARY:
This final rule is effective June
14, 2024.
FOR FURTHER INFORMATION CONTACT:
Karen A. Thornton, Regulations and
Rulings Division, Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street
NW, Box 12, Washington, DC 20005;
phone 202–453–1039, ext. 175.
SUPPLEMENTARY INFORMATION:
DATES:
The principal author of these
regulations is Jamie Song, Office of the
Associate Chief Counsel (Procedure and
Administration). Other personnel from
the Treasury Department and the IRS
participated in the development of the
regulations.
Background on Viticultural Areas
List of Subjects in 26 CFR Part 300
TTB Authority
Estate taxes, Excise taxes, Fees, Gift
taxes, Income taxes, Reporting and
recordkeeping requirements.
Section 105(e) of the Federal Alcohol
Administration Act (FAA Act), 27
U.S.C. 205(e), authorizes the Secretary
of the Treasury to prescribe regulations
for the labeling of wine, distilled spirits,
and malt beverages. The FAA Act
provides that these regulations should,
among other things, prohibit consumer
deception and the use of misleading
statements on labels and ensure that
labels provide the consumer with
adequate information as to the identity
and quality of the product. The Alcohol
and Tobacco Tax and Trade Bureau
(TTB) administers the FAA Act
pursuant to section 1111(d) of the
Homeland Security Act of 2002,
codified at 6 U.S.C. 531(d). In addition,
the Secretary of the Treasury has
delegated certain administrative and
enforcement authorities to TTB through
Treasury Order 120–01.
Part 4 of the TTB regulations (27 CFR
part 4) authorizes TTB to establish
definitive viticultural areas and regulate
PART 300—USER FEES
Accordingly, the interim rule
amending 26 CFR part 300, which was
published at 88 FR 68456 on October 4,
2023, is adopted as final without
change.
■
Douglas W. O’Donnell,
Deputy Commissioner.
Approved: April 28, 2024.
Aviva R. Aron-Dine,
Acting Assistant Secretary of the Treasury
(Tax Policy).
[FR Doc. 2024–10631 Filed 5–14–24; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
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15MYR1
]]>Agencies
[Federal Register Volume 89, Number 95 (Wednesday, May 15, 2024)]
[Rules and Regulations]
[Pages 42362-42363]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-10631]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[TD 9997]
RIN 1545-BQ77, 1545-BQ78
Preparer Tax Identification Number (PTIN) User Fee Update
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: This document contains final regulations relating to the
imposition of certain user fees on tax return preparers. The final
regulations adopt without change the text of interim final and proposed
regulations that reduced the user fee to apply for or renew a preparer
tax identification number (PTIN) from $21 to $11. The final regulations
affect individuals who apply for or renew a PTIN. The Independent
Offices Appropriation Act of 1952 authorizes the charging of user fees.
DATES:
Effective date: These regulations are effective on June 14, 2024.
Applicability date: For date of applicability, see Sec. 300.11(d).
FOR FURTHER INFORMATION CONTACT: Concerning the final regulations,
Jamie Song at (202) 317-6845; concerning cost methodology, Michael A.
Weber at (202) 803-9738 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
This document contains amendments to 26 CFR part 300--User Fees. On
October 4, 2023, the Department of the Treasury (Treasury Department)
and the IRS published in the Federal Register (88 FR 68525) a notice of
proposed rulemaking (proposed regulations) by cross-reference to an
interim final rule (REG-106203-23) proposing amendments to regulations
under 26 CFR part 300. On the same date, the Treasury Department and
the IRS published in the Federal Register (88 FR 68456) an interim
final rule (TD 9980) that reduced the PTIN user fee from $21 per
application or application for renewal to $11, plus the fee payable
directly to a third-party contractor. The interim final rule and the
proposed regulations took into account the February 2023 memorandum
opinion of the United States District Court for the District of
Columbia in Steele v. United States, 657 F.Supp.3d 23 (D.D.C. 2023).
The preamble to the interim final rule contains a detailed explanation
of the legal background and user fee calculations regarding the
amendments to these regulations. No public hearing was requested or
held, and no comments were received on the proposed regulations. These
final regulations therefore adopt the text of the interim final rule
and proposed regulations without change.
Special Analyses
I. Regulatory Planning and Review
The OMB's Office of Information and Regulatory Analysis has
determined that
[[Page 42363]]
these final regulations are not significant and are not subject to
review under section 6(b) of Executive Order 12866, as amended.
II. Regulatory Flexibility Act
Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it
is hereby certified that these final regulations will not have a
significant economic impact on a substantial number of small entities.
Accordingly, a regulatory flexibility analysis is not required. These
regulations affect all individuals who prepare or assist in preparing
all or substantially all of a tax return or claim for refund for
compensation. Only individuals, not businesses, can have a PTIN. Thus,
the economic impact of these regulations on any small entity generally
will be a result of an individual tax return preparer who is required
to have a PTIN owning a small business or a small business otherwise
employing an individual tax return preparer who is required to have a
PTIN. The Treasury Department and the IRS estimate that approximately
847,555 individuals will apply annually for an initial or renewal PTIN.
Although these regulations will likely affect a substantial number of
small entities, the economic impact on those entities is not
significant. These regulations establish an $11 fee per application or
application for renewal (plus the fee payable directly to the third-
party contractor), which is a reduction from the previously established
fee, and will therefore not have a significant economic impact on small
entities. Accordingly, a regulatory flexibility analysis is not
required.
III. Unfunded Mandates Reform Act
Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA)
requires that agencies assess anticipated costs and benefits and take
certain other actions before issuing a final rule that includes any
Federal mandate that may result in expenditures in any one year by a
State, local, or Tribal government, in the aggregate, or by the private
sector, of $100 million in 1995 dollars, updated annually for
inflation. These final regulations do not include any Federal mandate
that may result in expenditures by State, local, or Tribal governments,
or by the private sector in excess of that threshold.
IV. Executive Order 13132: Federalism
Executive Order 13132 (Federalism) prohibits an agency from
publishing any rule that has federalism implications if the rule either
imposes substantial, direct compliance costs on State and local
governments, and is not required by statute, or preempts State law,
unless the agency meets the consultation and funding requirements of
section 6 of the Executive order. These final regulations do not have
federalism implications and do not impose substantial direct compliance
costs on State and local governments or preempt State law within the
meaning of the Executive order.
V. Submission to Small Business Administration
Pursuant to section 7805(f) of the Code, the notice of proposed
rulemaking and the interim final rule that preceded these final
regulations was submitted to the Chief Counsel for the Office of
Advocacy of the Small Business Administration for comment on its impact
on small business. No comments were received on the proposed
regulations or the interim final rule.
VI. Congressional Review Act
Pursuant to the Congressional Review Act (5 U.S.C. 801 et seq.),
the Office of Information and Regulatory Affairs designated this rule
as not a major rule, as defined by 5 U.S.C. 804(2).
Drafting Information
The principal author of these regulations is Jamie Song, Office of
the Associate Chief Counsel (Procedure and Administration). Other
personnel from the Treasury Department and the IRS participated in the
development of the regulations.
List of Subjects in 26 CFR Part 300
Estate taxes, Excise taxes, Fees, Gift taxes, Income taxes,
Reporting and recordkeeping requirements.
PART 300--USER FEES
0
Accordingly, the interim rule amending 26 CFR part 300, which was
published at 88 FR 68456 on October 4, 2023, is adopted as final
without change.
Douglas W. O'Donnell,
Deputy Commissioner.
Approved: April 28, 2024.
Aviva R. Aron-Dine,
Acting Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2024-10631 Filed 5-14-24; 8:45 am]
BILLING CODE 4830-01-P
