View Information Collection Request (ICR) Package

OMB Control No: 1513-0092	ICR Reference No: 202409-1513-003
Status: Historical Inactive	Previous ICR Reference No: 202401-1513-006
Agency/Subagency: TREAS/TTB	Agency Tracking No: For Notice No. 237
Title: Marks on Wine Containers, TTB REC 5120/3
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Comment filed on proposed rule and continue	Conclusion Date: 05/28/2025
Retrieve Notice of Action (NOA)	Date Received in OIRA: 02/18/2025
Terms of Clearance: OIRA will review the collection again upon finalization of the rule.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2027	36 Months From Approved	04/30/2027
Responses	17,000	0	17,000
Time Burden (Hours)	0	0	0
Cost Burden (Dollars)	0	0	0

Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5041 imposes a per gallon Federal excise tax of varying rates on six classes of wine—three classes of still wines (based on alcohol content), two classes of effervescent wines, and one class of hard cider. Under the authority of the IRC at 26 U.S.C. 5368, 5388, and 5662, the TTB regulations in 27 CFR Part 24, Wine, require wine premises proprietors to correctly identify wines kept on or removed from their premises by placing certain marks, labels, or other information on all production, storage, and consumer containers of wine. In a proposed rule titled “Alcohol Facts Statements in the Labeling of Wines, Distilled Spirits, and Malt Beverages,” issued under its IRC authorities, TTB is proposing to require an alcohol content statement to appear on the labels of consumer containers of domestic and imported wine that are not currently subject to such labeling requirements under the Federal Alcohol Administration Act (FAA Act). Because of the varying excise tax rates on wines, and because different tax classes of wine may be produced at the same premises, the required information is necessary to protect the revenue as it ensures that wines are correctly identified for excise tax purposes. TTB has determined that the placement of the required marks on wine containers, other than the proposed alcohol content statement, is a usual and customary business practice undertaken by respondents regardless of any regulatory requirement to do so. As such, per the OMB regulations at 5 CFR 1320.3(b)(2), the great majority of this information collection request imposes no burden hours on respondents.

Authorizing Statute(s): US Code: 26 USC 5041, 5368, 5388, & 5662 Name of Law: Internal Revenue Code

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1513-AC93	Proposed rulemaking	90 FR 6654	01/17/2025

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
Marks on Wine Containers (TTB REC 5120/3)

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: In a proposed rule titled “Alcohol Facts Statements in the Labeling of Wines, Distilled Spirits, and Malt Beverages,” issued under its IRC authorities, TTB is proposing to require an alcohol content statement (within certain tolerances) to appear on the labels of consumer containers of domestic and imported wines that are not currently subject to such labeling requirements under the Federal Alcohol Administration Act (FAA Act). Specifically, the alcohol content labeling requirement will be added to the TTB regulations at 27 CFR 24.257 for domestic wines and at 27 CFR 27.59 for imported wines. TTB has determined that mandatory alcohol content statements on labels for all wines subject to tax under the IRC will assist in protection of the revenue. Currently, TTB considers the IRC-based labeling requirements for wine containers to require only the display of usual and customary label information, which, under OMB regulations at 5 CFR 1320.3(b)(2), imposes no additional burden on respondents under the Paperwork Reduction Act. TTB believes that responses to the expanded requirement to display alcohol content on labels of wine that were not previously subject to such a requirement will not require more than 1 hour annually per respondent. TTB also believes that the great majority of wine proprietors and importers either already label their products with an alcohol content statement or have ready access to such information for quality control purposes even if they do not display that information on their product labels. In addition, given the proposed compliance period of 5 years, TTB believes that all wine bottlers and importers will be able to coordinate any required labeling changes with their usual and customary scheduled labeling changes, and, as such, there will be no additional costs to respondents for this new information collection requirement.

Annual Cost to Federal Government: $0

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: Morgan Johnson 202 453-1039 ext. 217 morgan.johnson@ttb.gov

View ICR - OIRA Conclusion