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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-2177
ICR Reference No:
201006-1545-034
Status:
Historical Active
Previous ICR Reference No:
201005-1545-071
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Requesting approval by 5/25/2010
Title:
REG-112841-10 - Indoor Tanning Services; Cosmetic Services; Excise Tax
Type of Information Collection:
New collection (Request for a new OMB Control Number)
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
06/16/2010
Retrieve Notice of Action (NOA)
Date Received in OIRA:
06/16/2010
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
12/31/2010
6 Months From Approved
Responses
20,000
0
0
Time Burden (Hours)
10,000
0
0
Cost Burden (Dollars)
0
0
0
Abstract:
This document contains final and temporary regulations that provide guidance on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act of 2010. These final and temporary regulations affect persons that use, provide, or pay for indoor tanning services. The text of the temporary regulations also serves as the text of the proposed regulations (REG-112841-10) set forth in the notice of proposed rulemaking on this subject.
Authorizing Statute(s):
US Code:
26 USC 5000B
Name of Law: Indoor Training Services
PL:
Pub.L. 111 - 148 10907
Name of Law: Patient Protection and Affordable Care Act
Statute at Large:
124 Stat. 119
Name of Statute: Patient Protection and Affordable Care Act
Citations for New Statutory Requirements:
US Code: 26 USC 5000B Name of Law: Indoor Training Services
PL: Pub.L. 111 - 148 10907 Name of Law: Patient Protection and Affordable Care Act
Statute at Large: 124 Stat. 119 Name of Statute: Patient Protection and Affordable Care Act
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
1545-BJ41
Final or interim final rulemaking
75 FR 33683
06/15/2010
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
REG-112841-10 - Indoor Tanning Services; Cosmetic Services; Excise Tax
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
20,000
0
20,000
0
0
0
Annual Time Burden (Hours)
10,000
0
10,000
0
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
This document contains final and temporary regulations that provide guidance on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act of 2010. The Internal Revenue Code requires all taxpayers, including providers of indoor tanning services, to maintain adequate books and records to calculate the tax. These regulations provide a method for these providers to determine their section 5000B liability if they keep adequate records that separately state the amount charged for indoor tanning services. We estimate that there are 20,000 providers of indoor tanning services per year that will file the quarterly Form 720 and pay the tax. We estimate that it will take an average of 30 minutes for each for a total burden estimated to be 10,000 hours.
Annual Cost to Federal Government:
$0
Does this IC contain surveys, censuses, or employ statistical methods?
No
Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002?
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
Yes
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
Uncollected
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Taylor Cortright 202 622-3130
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
05/24/2010
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