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View ICR - OIRA Conclusion

OMB Control No: 1545-1835	ICR Reference No: 202212-1545-017
Status: Historical Active	Previous ICR Reference No: 202201-1545-037
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 637 - Application for Registration (For Certain Excise Tax Activities) and Questionnaires; and IRS Notice 2023-06
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Emergency	Approval Requested By: 12/16/2022
OIRA Conclusion Action: Approved with change	Conclusion Date: 12/19/2022
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/15/2022
Terms of Clearance: In response to the emergency request memorandum submitted by the Treasury on 12/15/2022, OIRA is approving the Commission's request for emergency consideration of OMB control # 1545-1835 for a period of six months. This emergency approval is necessary for IRS to issue Notice 2023-06 in a timely manner with its associated information collection requirements, so that producers or importers of sustainable aviation fuel mixture may register with the IRS as required by statute. Prior to the expiration of this package in six months, IRS shall undertake standard notice and comment procedures. Scope of approval being granted was clarified in supporting statement during OMB review. IRS is working on drafting the SA Questionnaire and that update will be submitted subsequently to OMB for PRA approval.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2023	6 Months From Approved	06/30/2025
Responses	9,415	0	9,185
Time Burden (Hours)	31,720	0	31,521
Cost Burden (Dollars)	0	0	0

Abstract: Form 637 is used to apply for excise tax registration for activities under sections 4101, 4222, 4662, and 4682. This includes, but is not limited to, pipeline operator or vessel operator: Activity Letter, Enterers, position holders, refiners, and terminal operators, Blenders, Producers or importers of alcohol, agri-biodiesel, and biodiesel (including renewable diesel), Producers of second generation biofuel. The information will be used to make an informed decision on whether the applicant/registrant qualifies for registration. Form 637 Questionnaires will be used to collect information about persons who are attempting to register or are registered with the Internal Revenue Service (IRS) in accordance with Internal Revenue Code (IRC) § 4101, 4222, 4662 or Notice 2005-04. The information will be used to make an informed decision on whether the applicant/registrant qualifies for registration.

Emergency Justfication: The Department of the Treasury and the Internal Revenue Service (IRS) are requesting a revision to OMB Control Number 1545-1835, Form 637, Application for Registration (For Certain Excise Tax Activities) and Questionnaires under emergency procedures in connection with provisions of section 13203 of Pub. L. 117-169, (August 16, 2022), commonly known as the Inflation Reduction Act (IRA). Section 13203 of the IRA created a new sustainable aviation fuel credit under § 40B, and related credit and payment rules under §§ 34, 38, 6426(k), and 6427(e)(1) (SAF credit). The SAF credit is available for producing certain fuel mixtures containing sustainable aviation fuel (qualified mixture) for certain sales or uses in calendar years 2023 and 2024. The notice explains the requirements for the fuel to be eligible for the SAF credit, the various methods in which a claimant may claim the credit, and which parties must be registered for the different activities in the process. IRS Notice 2022-XX will require: • A producer or importer of sustainable aviation fuel (further clarified in the notice as either a producer or importer of a SAF synthetic blending component or a U.S. producer of a SAF co-processed qualified mixture) is required to register with the IRS. This requirement is statutory, and is a condition for a producer of a qualified mixture to claim the SAF credit. See §§ 40B(f), 4101(a), and 6426(k)(3). A producer or importer will register by submitting a Form 637, “Application for Registration (For Certain Excise Tax Activities)” that the IRS will update to included activity letter “SA” (for Sustainable Aviation fuel). • Section 40B(d)(1), (e), and (f)(2) require certain certifications to demonstrate that the qualified mixture meets certain sustainability requirements. To that end, the producer or importer of a SAF synthetic blending component will need to complete a certificate (called a Certificate for SAF Synthetic Blending Component) to give to its buyer. If the SAF synthetic blending component is resold (without creating a qualified mixture), the reseller will need to provide a reseller statement (called a Statement of SAF Synthetic Blending Component Reseller) to its buyer. This is a third-party disclosure requirement under the PRA. • The producer of a SAF qualified mixture (i.e., the person who can claim the SAF credit for a mixture of SAF synthetic blending component and kerosene) will need to complete a declaration (called a Declaration for SAF Qualified Mixture), to state under penalties of perjury that to best of its knowledge, the sale or use requirements set forth by § 40B will be met. • A person claiming a SAF credit for a SAF qualified mixture will include the certificate, reseller statement (if applicable), and declaration as an attachment to its claim form (Forms 720; 4136; Schedule 3 (Form 8849); or 8864). The buyers will then include the certificates as part of submitting their returns to the IRS. These forms are approved under OMB 1545-0023, 1545-0162, 1545-0074, 1545-1420, 1545-1924, and 1545-0123; however, the burden for the certificates will be included in 1545-1835. The IRS needs to publish Notice 2022-XX before December 16, 2022, so that producers or importers of sustainable aviation fuel mixture may register with the IRS as required by statute. In addition, the Certificate for SAF Synthetic Blending Component, Statement of SAF Synthetic Blending Component Reseller, and Declaration for SAF Qualified Mixture will demonstrate qualified mixture complies with the requirements in § 40B. The information will be used by the IRS to verify that the claimants are making proper credit or payment claims under the statutes. It also gives claimants verification that certain statutory requirements were met before the claimant became involved in the process.

Authorizing Statute(s): US Code: 26 USC 4682 Name of Law: Definitions and special rules
   US Code: 26 USC 4101 Name of Law: Registration and bond
   US Code: 26 USC 4222 Name of Law: Registration
   PL: Pub.L. 117 - 169 13203 Name of Law: Inflation Reduction Act of 2022
   US Code: 26 USC 4662 Name of Law: Definitions and special rules

Citations for New Statutory Requirements: PL: Pub.L. 117 - 169 13203 Name of Law: Inflation Reduction Act of 2022

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute
Annual Number of Responses	9,415	9,185	230
Annual Time Burden (Hours)	31,720	31,521	199
Annual Cost Burden (Dollars)	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: Activity letter “SA” has been added to Form 637 due to section 13203 of the IRA. In addition, a third-party disclosure and reporting requirement from the IRS Notice 2023-06 were added. The above changes resulted in a program new statute increase of 230 responses and 199 burden hours.

Annual Cost to Federal Government: $23,414

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Michael Cyrus 202 927-9545