9766 Federal Register / Vol

9766 Federal Register / Vol. 81, No. 38 / Friday, February 26, 2016 / Rules and Regulations

Regulatory Analyses the Paperwork Reduction Act of 1995, PART 1301—REGISTRATION OF 44 U.S.C. 3501–3521. Executive Orders 12866 and 13563 MANUFACTURERS, DISTRIBUTORS, Unfunded Mandates Reform Act of 1995 AND DISPENSERS OF CONTROLLED This final rule has been drafted and SUBSTANCES reviewed in accordance with Executive In accordance with the Unfunded Order 12866, ‘‘Regulatory Planning and Mandates Reform Act (UMRA) of 1995 ■ 1. The authority citation for 21 CFR Review’’ section 1(b), Principles of (2 U.S.C. 1501 et seq.), the DEA has part 1301 continues to read as follows: Regulation, and in accordance with determined and certifies pursuant to Authority: 21 U.S.C. 821, 822, 823, 824, Executive Order 13563, ‘‘Improving UMRA that this action would not result 831, 871(b), 875, 877, 886a, 951, 952, 953, Regulation and Regulatory Review’’ in any Federal mandate that may result 956, 957, 958, 965. section 1(b) General Principles of ‘‘in the expenditure by State, local, and § 1301.29 [Removed and Reserved] Regulation. tribal governments, in the aggregate, or ■ The Department of Justice has by the private sector, of $100 million or 2. Remove and reserve § 1301.29. determined that this rule is not a more (adjusted for inflation) in any one Dated: February 23, 2016. ‘‘significant regulatory action’’ under year . . . .’’ Therefore, neither a Small Louis J. Milione, Executive Order 12866, section 3(f), Government Agency Plan nor any other Deputy Assistant Administrator. Regulatory Planning and Review, and action is required under the provisions [FR Doc. 2016–04224 Filed 2–25–16; 8:45 am] accordingly this rule has not been of UMRA of 1995. BILLING CODE 4410–09–P reviewed by the Office of Management Congressional Review Act and Budget. Executive Order 12988 This rule is not a major rule as DEPARTMENT OF THE TREASURY defined by the Congressional Review This regulation meets the applicable Act (CRA) (5 U.S.C. 804). This rule will Internal Revenue Service standards set forth in sections 3(a) and not result in an annual effect on the 3(b)(2) of Executive Order 12988 Civil economy of $100,000,000 or more, a 26 CFR Part 301 Justice Reform to eliminate drafting major increase in costs or prices, or have [TD 9754] errors and ambiguity, minimize significant adverse effects on litigation, provide a clear legal standard competition, employment, investment, RIN 1545–BL59 for affected conduct, and promote productivity, innovation, or the ability simplification and burden reduction. of U.S.-based companies to compete Disclosures of Return Information Reflected on Returns to Officers and Executive Order 13132 with foreign-based companies in domestic and export markets. However, Employees of the Department of This rulemaking does not have pursuant to the CRA, the DEA has Commerce for Certain Statistical federalism implications warranting the submitted a copy of this final rule to Purposes and Related Activities application of Executive Order 13132. both Houses of Congress and to the AGENCY: Internal Revenue Service (IRS), The proposed rule does not have Comptroller General. substantial direct effects on the States, Treasury. on the relationship between the national Administrative Procedure Act ACTION: Final regulations and removal of temporary regulations. government and the States, or the The APA requires the publication of distribution of power and a substantive rule to be made not less SUMMARY: This document contains final responsibilities among the various than 30 days before its effective date. 5 regulations that authorize the disclosure levels of government. U.S.C. 553(d). However, one exception of certain items of return information to Executive Order 13175 is ‘‘as otherwise provided by the agency the Bureau of the Census (Bureau) in for good cause found and published conformance with section 6103(j)(1) of This rule does not have tribal with the rule.’’ Because the DEA the Internal Revenue Code (Code). implications warranting the application removed [123I]ioflupane from the These regulations finalize temporary of Executive Order 13175. It does not schedules of controlled substances as of regulations that were made pursuant to have substantial direct effects on one or September 11, 2015, [80 FR 22919], a request from the Secretary of more Indian tribes, on the relationship there is no longer any need for a Commerce. These regulations require no between the Federal Government and registration exemption for persons action by taxpayers and have no effect Indian tribes, or on the distribution of administering DaTscan, and the DEA is on their tax liabilities. Thus, no power and responsibilities between the hereby removing the IFR through this taxpayers are likely to be affected by the Federal Government and Indian tribes. final rule. The broader decontrol action disclosures authorized by this guidance. Regulatory Flexibility Act has superseded it. Therefore, it is DATES: Effective Date: These regulations unnecessary to delay the effective date are effective on February 26, 2016. The Regulatory Flexibility Act (RFA) of this final rule by 30 days, and this (5 U.S.C. 601–612) applies to rules that Applicability Date: For dates of rule shall take effect immediately upon applicability, see § 301.6103(j)(1)–1(e). are subject to notice and comment publication. under section 553(b) of the APA. As FOR FURTHER INFORMATION CONTACT: explained above and in the interim final List of Subjects in 21 CFR Part 1301 William Rowe, (202) 317–5093 (not a rule, the DEA determined that there was toll-free number). Administrative practice and good cause to exempt the IFR from SUPPLEMENTARY INFORMATION: procedure, Drug traffic control, notice and comment. Consequently, the Controlled substances, Drug abuse, RFA does not apply to this final rule. Background and Explanation of Reporting and recordkeeping Provisions Paperwork Reduction Act of 1995 requirements. This document contains amendments This rule does not involve a collection Accordingly, 21 CFR part 1301 is to 26 CFR part 301. Section 6103(j)(1)(A) of information within the meaning of amended as follows: authorizes the Secretary of Treasury to

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furnish, upon written request by the this Treasury decision, and the chapter 6). Pursuant to section 7805(f) of Secretary of Commerce, such returns or corresponding temporary regulations are the Internal Revenue Code, the Notice of return information as the Secretary of removed. Proposed Rulemaking preceding this Treasury may prescribe by regulation to The temporary regulations authorized regulation was submitted to the Chief officers and employees of the Bureau for disclosure of additional items of return Counsel for Advocacy of the Small the purpose of, but only to the extent information from the Form 1040, ‘‘U.S. Business Administration for comment necessary in, the structuring of censuses Individual Income Tax Return’’, and on its impact on small businesses. and conducting related statistical disclosure of items from the Form 1098, activities authorized by law. Section ‘‘Mortgage Interest Statement’’. Drafting Information 301.6103(j)(1)–1 of the existing Specifically, § 301.6103(j)(1)–1T of the The principal author of these final regulations further defines such temporary regulations authorizes the regulations is William Rowe, Office of purposes by reference to 13 U.S.C. disclosure of the following additional the Associate Chief Counsel (Procedure chapter 5 and provides an itemized items of return information from Forms & Administration). description of the return information 1040: (1) Electronic Filing System List of Subjects in 26 CFR Part 301 authorized to be disclosed for such Indicator; (2) Return Processing purposes. Indicator; and (3) Paid Preparer Code. Employment taxes, Estate taxes, By letter dated May 10, 2013, the Section 301.6103(j)(1)–1T authorizes the Excise taxes, Gift taxes, Income taxes, Secretary of Commerce requested that disclosure of the following items of Penalties, Reporting and recordkeeping additional items of return information return information from Form 1098: (1) requirements. be disclosed to the Bureau for purposes Payee/Payer/Employee Taxpayer Adoption of Amendments to the of structuring a census that costs less Identification Number; (2) Payee/Payer/ Regulations per housing unit and still maintains Employee Name (First, Middle, Last, high quality results. A major cost in Suffix); (3) Street Address; (4) City; (5) Accordingly, 26 CFR part 301 is previous decennial censuses was the State; (6) ZIP Code (9 digit); (7) Posting amended as follows: high number of follow-up, in-person Cycle Week; (8) Posting Cycle Year; and attempts to collect information from (9) Document Code. These temporary PART 301—PROCEDURE AND housing units that did not return a regulations apply to disclosures to the ADMINISTRATION completed census form. The Bureau Bureau of the Census made on or after ■ Paragraph 1. The authority citation intends to conduct research and testing July 15, 2014, and expire on or before for part 301 continues to read in part as for the next decennial census using July 14, 2017. follows: administrative data from federal Both comments opposed publication agencies, state agencies, and commercial of the regulations and questioned the Authority: 26 U.S.C. 7805 * * * vendors to determine whether the underlying authority for the IRS to ■ Par. 2. Section 301.6103(j)(1)–1 is number of non-response follow-up visits disclose federal tax return information. amended by adding paragraphs can be reduced through the strategic Contrary to the views expressed in these (b)(1)(xviii) through (xx) and (b)(7) and reuse of this data. Specifically, the comments, section 6103(j)(1) revising paragraph (e) to read as follows: Bureau aims to achieve the following specifically authorizes the IRS to research initiatives: (1) Validating and disclose returns or return information to § 301.6103(j)(1)–1 Disclosures of return enhancing the Master Address File; (2) the Bureau of the Census for the information reflected on returns to officers Designing and assigning resources to purpose of, but only to the extent and employees of the Department of carry out the next decennial census; (3) necessary in, the structuring of censuses Commerce for certain statistical purposes and related activities. Un-duplicating public, private, and and national economic accounts and census lists; and (4) Imputing missing conducting related statistical activities * * * * * data. All administrative data from the authorized by law. The final regulations (b) * * * above sources, including return under § 301.6103(j)(1)–1 are being (1) * * * information, will be integrated into the issued under the authority of section (xviii) Electronic Filing System Bureau’s data system that is used for the 6103(j)(1). Accordingly, the Indicator. next decennial census and housing recommendation of both commentators (xix) Return Processing Indicator. counts and will be done in a manner that the regulations not be published (xx) Paid Preparer Code. such that the source (for example, has not been adopted. * * * * * (7) Officers or employees of the commercial vendor, IRS, or Social Special Analyses Security Administration) will not be Internal Revenue Service will disclose associated with any data element in the Certain IRS regulations, including this the following return information final decennial person-level census one, are exempt from the requirements reflected on Form 1098 ‘‘Mortgage records. of Executive Order 12866, as Interest Statement’’ to officers and On July 15, 2014, a temporary supplemented and reaffirmed by employees of the Bureau of the Census regulation (TD 9677) was published in Executive Order 13563. Therefore, a for purposes of, but only to the extent the Federal Register (79 FR 41132). The regulatory assessment is not required. It necessary in, conducting and preparing, text of the temporary regulations also has also been determined that section as authorized by chapter 5 of title 13, serves as the text of proposed 553(b) of the Administrative Procedure United States Code, demographic regulations set forth in a notice of Act (5 U.S.C. chapter 5) does not apply statistics programs, censuses, and proposed rulemaking (REG–120756–13) to these regulations. In addition, surveys— published in the Federal Register for because the regulations do not impose a (i) Payee/Payer/Employee Taxpayer the same day (79 FR 41152). No public collection of information on small Identification Number; hearing was requested or held. Two entities, the Regulatory Flexibility Act (ii) Payee/Payer/Employee Name comments responding to the notice of (5 U.S.C. chapter 6) does not apply. (First, Middle, Last, Suffix); proposed rulemaking were received. Accordingly, a regulatory flexibility (iii) Street Address; After consideration of these comments, analysis is not required under the (iv) City; the proposed regulations are adopted by Regulatory Flexibility Act (5 U.S.C. (v) State;

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(vi) ZIP Code (9 digit); relating to national security information 13526 and these regulations are not (vii) Posting Cycle Week; in accordance with Executive Order intended to and do not create any right (viii) Posting Cycle Year; and 13526 and directives issued thereunder or benefit, substantive or procedural, (ix) Document Code. by the Information Security Oversight enforceable at law by a party against the * * * * * Office (ISOO). The purpose of this rule United States, its agencies, officers, (e) Effective/applicability date. is to assist in implementing specific employees, or agents, or any other Paragraphs (b)(1)(xviii) through (xx) and sections of Executive Order 13526 person. concerning the Mandatory (b)(7) of this section apply to disclosures § 1704.2 Definitions. to the Bureau of the Census made on or Declassification Review (MDR). This is after July 15, 2014. For rules that apply being issued as a direct final rule For purposes of this part: Control means the authority of the to disclosures to the Bureau of the without prior notice of proposed agency that originates information, or its Census before that date, see 26 CFR rulemaking as allowed by the successor in function, to regulate access 301.6103(j)(1)–1 (revised as of April 1, Administrative Procedure Act, 5 U.S.C. to the information. (32 CFR 2001.92) 2014). 553(b)(3)(A) for rules of agency procedure and interpretation. Day means U.S. Federal Government § 301.6103(j)(1)–1T [Removed] working day, which excludes Saturdays, Regulatory Impact Sundays, and federal holidays. Three (3) ■ Par. 3. Section 301.6103(j)(1)–1T is days may be added to any time limit removed. This rule is not a significant regulatory action for the purposes of imposed on a requester by this part if John Dalrymple, Executive Order 12866. This rule is not responding by U.S. domestic mail; ten Deputy Commissioner for Services and a major rule as defined in 5 U.S.C. (10) days may be added if responding by Enforcement. Chapter 8, Congressional Review of international mail. Approved: January 22, 2016. Agency Rulemaking. As required by the D/IMD means the Director of the Mark J. Mazur, Regulatory Flexibility Act, we certify Information Management Division and Assistant Secretary of the Treasury. that this rule will not have a significant the leader of any successor organization, who serves as the ODNI’s manager of [FR Doc. 2016–04310 Filed 2–24–16; 4:15 pm] impact on a substantial number of small the information review and release BILLING CODE 4830–01–P entities because it applies only to Federal agencies. program. Federal Agency means any Executive List of Subjects in 32 CFR Part 1704 Agency, as defined in 5 U.S.C. 105; any OFFICE OF THE DIRECTOR OF Declassification, Information, Military department, as defined in 5 NATIONAL INTELLIGENCE Intelligence, National security U.S.C. 102; and any other entity within the executive branch that comes into the 32 CFR Part 1704 information. possession of classified information. ■ For the reasons set forth in the Information means any knowledge Mandatory Declassification Review preamble, ODNI adds 32 CFR part 1704 that can be communicated or Program to read as follows: documentary material, regardless of its AGENCY: Office of the Director of PART 1704—MANDATORY physical form that is owned by, National Intelligence. DECLASSIFICATION REVIEW produced by or for, or under the control ACTION: Direct final rule with request for PROGRAM of the U.S. Government; it does not comments. include information originated by the Sec. incumbent President, White House SUMMARY: The Office of the Director of 1704.1 Authority and purpose. Staff, appointed committees, National Intelligence (ODNI) is 1704.2 Definitions. commissions or boards, or any entities publishing this direct final rule 1704.3 Contact information. within the Executive Office that solely pursuant to Executive Order 13526, 1704.4 Suggestions or comments. 1704.5 Guidance. advise and assist the incumbent relating to classified national security 1704.6 Exceptions. President. information. It provides procedures for 1704.7 Requirements. Interested party means any official in members of the public to request from 1704.8 Fees. the executive, military, congressional, or ODNI a Mandatory Declassification 1704.9 Determination by originator or judicial branches of government, or U.S. Review (MDR) of information classified interested party. Government contractor who, in the sole under the provisions of Executive Order 1704.10 Appeals. discretion of the ODNI, has a subject 13526 or predecessor orders such that Authority: 50 U.S.C. 3001; E.O. 13526, 75 matter or other interest in the the agency may retrieve it with FR 707, 3 CFR, 2009 Comp, p. 298. documents or information at issue. reasonable effort. This rule also informs NARA means the National Archives requesters where to send requests for an § 1704.1 Authority and purpose. and Records Administration. MDR. (a) Authority. This part is issued ODNI means the Office of the Director DATES: This rule is effective April 26, under the authority of 32 CFR 2001.33; of National Intelligence. 2016 without further action, unless Section 3.5 of Executive Order 13526 (or Order means Executive Order 13526, adverse comment is received by March successor Orders); the National Security ‘‘Classified National Security 28, 2016. If adverse comment is Act of 1947, as amended (50 U.S.C. 3001 Information’’ (December 29, 2009) or received, ODNI will publish a timely et seq.). successor Orders. withdrawal of the rule in the Federal (b) Purpose. This part prescribes Originating element means the Register. procedures, subject to limitations set element that created the information at forth below, for requesters to request a issue. FOR FURTHER INFORMATION CONTACT: mandatory declassification review of Presidential libraries means the Jennifer L. Hudson, 703–874–8085. information classified under Executive libraries or collection authorities SUPPLEMENTARY INFORMATION: It is the Order 13526 or predecessor or successor established under the Presidential policy of the ODNI to act in matters orders. Section 3.5 of Executive Order Libraries Act (44 U.S.C. 2112) and

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