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OMB Control No: 0648-0041	ICR Reference No: 202507-0648-013
Status: Received in OIRA	Previous ICR Reference No: 202205-0648-005
Agency/Subagency: DOC/NOAA	Agency Tracking No:
Title: Capital Construction Fund Agreement, Certificate Family of Forms, and Deposit/Withdrawal Report
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular	Date Submitted to OIRA: 08/13/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2025
Responses	1,225	1,575
Time Burden (Hours)	2,020	2,900
Cost Burden (Dollars)	2,940	4,168

Abstract: This request is for extension of a currently approved information collection. The information collection previously listed as ‘CCF Family of Forms’ was broken out into five separate collections in order to provide more granularity into the collection. These are not new requirements and do not change the information collected, rather they provide greater detail into the use and frequency of the information collected. NOAA National Marine Fisheries Service (NMFS) established the Capital Construction Fund (CCF) tax deferral program to allow fishermen to more quickly save for vessel acquisition, construction, or reconstruction. The information collected by NMFS involves applying for and entering into a formal agreement to defer taxable income, enroll vessels eligible for deposits, register objectives planned under the agreement, make deposits within the regulatory limits, withdraw funds for eligible purposes, certify total costs at completion, show the current depreciable tax basis in a fishing vessel, and verify proper reduction of the tax basis. The CCF program is a tax deferral program, not a tax free benefit, and the data collection allows for the enrollment, operation, and essential tax recapture required by the program.

Authorizing Statute(s): US Code: 46 USC 1101-1295g Name of Law: Merchant Marine Act of 1936
   US Code: 46 USC 53503 Name of Law: Shipping - Capital Construction Funds
   PL: Pub.L. 91 - 469 101 Name of Law: Merchant Marine Act of 1970
   PL: Pub.L. 99 - 514 261 Name of Law: Merchant Marine Capital Construction Funds

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 14251	03/31/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 38952	08/13/2025
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	1,225	1,575	-350
Annual Time Burden (Hours)	2,020	2,900	-880
Annual Cost Burden (Dollars)	2,940	4,168	-1,228

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: The number of CCF accounts has been reduced following file reviews of several regions to remove files that were inactive, expired, ineligible, etc. This has reduced the number of deposit/withdrawal reports expected per year. This review has not impacted the expected number of new enrollees per year. Nor has it impacted the expected filings of the CCF Family of Forms, which are typically filed by the active and eligible accounts. Miscellaneous costs saw increases in postage rates (+$1.88 for up to a 4-ounce package, +$0.13 for first class letters), a shift from 50/50 to 60/40 ratio of electronic to mailed responses in the form 34-82 and CCF family of forms, and a substantial reduction from the number of respondents for the annual CCF Deposit/Withdrawal Report.

Annual Cost to Federal Government: $70,388

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. Yes

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. Yes

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: Brian Summers 3017132390

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