1513-AC30 201704 Unified Agenda of Federal Regulatory and Deregulatory Actions 1513 Alcohol and Tobacco Tax and Trade Bureau TTB 1500 Department of the Treasury TREAS Changes to Certain Alcohol-Related Regulations Governing Bond Requirements and Tax Return Filing Periods

The Alcohol and Tobacco Tax and Trade Bureau is amending its regulations governing alcohol beverage excise taxpayers to implement certain provisions of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), which is Division Q of the Consolidated Appropriations Act, 2016 (Pub. L. 114-113). This rulemaking will implement section 332 of the PATH Act, which amends the Internal Revenue Code of 1986 to remove bond requirements and extend filing periods for certain taxpayers with limited excise tax liability.  Treasury is considering whether we can achieve relevant statutory objectives at a lower cost.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 27 CFR 19 27 CFR 24 27 CFR 25 27 CFR 26 27 CFR 27 27 CFR 28 26 U.S.C. 5061 26 U.S.C. 5551 26 U.S.C. 7805 No Interim Final Rule; Cross Reference to NPRM 01/04/2017 82 FR 1108 Interim Final Rule Effective 01/04/2017 NPRM; Cross Reference to Temporary Rule 01/04/2017 82 FR 780 NPRM Comment Period End 03/06/2017 Final Rule 04/00/2018 No Businesses None No No No No Christopher Thiemann Regulations Specialist 1513 Alcohol and Tobacco Tax and Trade Bureau TTB 202 453-1039 138 christopher.thiemann@ttb.gov 1310 G Street NW, Box 12, Washington DC 20005