[Federal Register Volume 90, Number 230 (Wednesday, December 3, 2025)]
[Notices]
[Pages 55782-55783]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-21831]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on 
Environmental Taxes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of Information Collection; request for comments.

-----------------------------------------------------------------------

SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before February 2, 
2026 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Include ``OMB Control No. 
1545-1361'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax 
forms related to the information collection listed in this notice at 
https://www.irs.gov/draft-tax-forms. Requests for additional 
information or copies of this collection should be directed to Kerry 
Dennis, (202) 317-5751.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. Comments submitted in response to 
this notice will be summarized and/or included in the request for OMB 
approval. All comments will become a matter of public record, and 
viewable on relevant websites. For this reason, please do not include 
in your comments information of a confidential nature, such as 
sensitive personal information. Comments are invited on: (a) Whether 
the collection of information is necessary for the proper performance 
of the functions of the agency, including whether the information shall 
have practical utility; (b) the accuracy of the agency's estimate of 
the burden of the collection of information; (c) ways to enhance the 
quality, utility, and clarity of the information to be collected; (d) 
ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or other forms of information technology; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.
    Title: Environmental Taxes.
    OMB Control Number: 1545-1361.
    Regulation Project Number: T.D. 8622.
    Abstract: These regulations impose reporting and recordkeeping 
requirements necessary to implement Internal Revenue Code sections 4681 
and 4682 relating to the tax on chemicals that deplete the ozone layer 
and on products containing such chemicals. The regulation affects 
manufacturers and importers of ozone-depleting chemicals, manufacturers 
of rigid foam insulation, and importers of products containing or 
manufactured with ozone-depleting chemicals manufacture, import, 
export, sell, or use ODCs. In addition, the regulation affects persons, 
other than manufacturers and importers of ozone-depleting chemicals, 
holding such chemicals for sale or for use in further manufacture on 
January 1, 1990, and on subsequent tax-increase dates. This regulation 
provides reporting and recordkeeping rules relating to taxes imposed on 
exports of ozone-depleting chemicals (ODCs), taxes imposed on ODCs used 
as medical sterilant or propellants in metered-dose inhalers, and floor 
stocks taxes on ODCs. The rules affect persons, other than 
manufacturers and importers of ozone-depleting chemicals, holding such 
chemicals for sale or for use in further manufacture on January 1, 
1990, and on subsequent tax-increase dates. This regulation provides 
reporting and recordkeeping rules relating to taxes imposed on exports 
of ozone-depleting chemicals (ODCs), taxes imposed on ODCs used as a 
medical sterilant or propellants in metered-dose inhalers, and floor 
stocks taxes on ODCs.
    Current Actions: There is no change to the paperwork burden 
previously approved by OMB.

[[Page 55783]]

    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 150,350.
    Estimated Time per Response: 30 minutes.
    Estimated Total Annual Burden Hours: 75,265 hours.

    Dated: November 26, 2025.
Kerry Dennis,
Tax Analyst.
[FR Doc. 2025-21831 Filed 12-2-25; 8:45 am]
BILLING CODE 4830-01-P