[Federal Register Volume 88, Number 21 (Wednesday, February 1, 2023)]
[Proposed Rules]
[Pages 6674-6679]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-01024]


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DEPARTMENT OF THE TREASURY

Bureau of the Fiscal Service

31 CFR Part 240

RIN 1530-AA22


Indorsement and Payment of Checks Drawn on the United States 
Treasury

AGENCY: Bureau of the Fiscal Service, Treasury.

ACTION: Notice of proposed rulemaking with request for comment.

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SUMMARY: The Bureau of the Fiscal Service (Fiscal Service) at the 
Department of the Treasury (Treasury) is proposing to amend its 
regulations governing the payment of checks drawn on the United States 
Treasury. Specifically, to prevent Treasury checks from being 
negotiated after cancellation by Treasury or a payment certifying 
agency--also known as payments over cancellation (POCs)--Fiscal Service 
is proposing amendments that would require financial institutions use 
the Treasury Check Verification System (TCVS), or other similar 
authorized system, to verify that Treasury checks are both authentic 
and valid. This proposal also contains conforming amendments, including 
the addition of a definition of ``cancellation'' or ``canceled.'' 
Finally, the proposal would amend the reasons for which a Federal 
Reserve Bank must decline payment of a Treasury check to include prior 
cancellation of the check, so that Fiscal Service may place what is 
commonly referred to as a ``true stop'' on a Treasury check and avoid a 
POC.

DATES: Comments on the proposed rule must be received by April 3, 2023.

ADDRESSES: Comments on this proposed rule, identified by docket FISCAL-
2021-0001, should only be submitted using the following methods:
     Federal eRulemaking Portal: www.regulations.gov. Follow 
the instructions on the website for submitting comments.
     Mail: Department of the Treasury, Bureau of the Fiscal 
Service, Attn: Gary Swasey, Director, Post Payment Modernization 
Division, 13000 Townsend Rd., Philadelphia, PA 19154.
    The fax and email methods of submitting comments on rules to Fiscal 
Service have been decommissioned.
    Instructions: All submissions received must include the agency name 
(Bureau of the Fiscal Service) and docket number FISCAL-2021-0001 for 
this rulemaking. In general, comments received will be published on 
regulations.gov without change, including any business or personal 
information provided. Comments received, including attachments and 
other supporting materials, are part of the public record and subject 
to public disclosure. Do not include any information in your comment or 
supporting materials that you consider confidential or inappropriate 
for public disclosure. In accordance with the U.S. government's 
eRulemaking Initiative, Fiscal Service publishes rulemaking information 
on www.regulations.gov. Regulations.gov offers the public the ability 
to comment on, search, and view publicly available rulemaking 
materials, including comments received on rules.

FOR FURTHER INFORMATION CONTACT: Gary Swasey, Director, Post Payment 
Modernization Division, at (215) 516-8145 or 
[email protected]; or Thomas Kearns, Senior Counsel, at 
(202) 874-6680 or [email protected].

SUPPLEMENTARY INFORMATION:

I. Background

    Currently, when either Treasury or a payment certifying agency puts 
a ``stop payment'' (or ``check stop'') on a Treasury check to cancel 
it, the canceled check may still be negotiated, which leads to a POC. 
POCs are improper payments that amount to approximately $98 million 
each year. Resolving POCs also costs the Federal Government 
approximately $1.3 million each year.
    Financial institutions often have access to real-time or same-day 
check verification information to ensure that non-Treasury checks have 
not been canceled, and soon this will be the case for Treasury checks 
as well. Fiscal Service's Treasury Check Verification System (TCVS) 
provides verification information for Treasury checks, but currently 
TCVS has a one-day lag. However, Fiscal Service expects to complete 
enhancements to TCVS that will allow same-day verification by mid-2023.
    TCVS is available at no cost to financial institutions, either for 
single-item use via a free online web portal or for bulk verification 
of Treasury checks via an Application Programming Interface (API). TCVS 
verifies the authenticity of a Treasury check using the check symbol 
and serial number (i.e., the 4-digit and 8-digit components, 
respectively, that together comprise a unique Treasury check number), 
check date, and payment amount.
    Use of TCVS is currently optional. At present, Treasury procedures 
charge back POCs to the certifying agency, so banks have little 
incentive to use TCVS to avoid POCs. Only approximately 40% of all 
Treasury checks are run through TCVS before being negotiated.
    After enhancements to Treasury's systems have been implemented and 
same-day Treasury check verification is functional, Fiscal Service 
proposes requiring that a financial institution use its check 
verification system when negotiating a Treasury check if the financial 
institution is to avoid liability for accepting a Treasury check that 
has been canceled. Financial institutions will be notified via a 
communication from the Federal Reserve's Customer Relations Support 
Office, Federal Register notice, and/or other appropriate means at 
least 30 days prior to the date that enhanced TCVS will become 
available for use and this requirement becomes effective.
    Under existing rules, financial institutions are required to use 
``reasonable efforts'' to ensure that a Treasury check is authentic 
(i.e., not counterfeit) and also are responsible if they accept a 
Treasury check that has been previously negotiated, but they are not 
required to ensure that a Treasury check has not been canceled. The 
definition of ``reasonable efforts'' found in 31 CFR 240.2 does not 
currently include a requirement to use Treasury's check verification 
system to ensure that a Treasury check is valid (i.e., a payable 
instrument that has not been canceled and meets the criteria for 
negotiability). Fiscal Service proposes revising the definition of 
``reasonable efforts'' to include this verification process.
    Requiring a financial institution to use TCVS (or a subsequent 
check verification system built to carry out the same function) has 
several benefits. It will greatly reduce POCs, as it will allow 
certifying agencies to place a ``true stop'' on a Treasury check. It 
will also help financial institutions reduce instances where a Treasury 
check (or an item purporting to be a Treasury check) is charged back to 
the financial institution, by allowing the financial institution to 
verify that the Treasury check is not counterfeit, that the amount has 
not been altered, and that the check is not stale-dated (i.e., more 
than twelve months past the date of issuance and

[[Page 6675]]

thus no longer negotiable). Use of Treasury's check verification system 
will also help financial institutions avoid liability by reducing 
instances where a financial institution accepts a Treasury check that 
has been previously negotiated. However, because Treasury often is not 
informed immediately that a Treasury check has been negotiated, the 
enhanced check verification system will not eliminate acceptance of 
duplicate presentations entirely. (The enhancements to TCVS expected in 
mid-2023 will allow TCVS to provide information on negotiated Treasury 
checks on the same day Fiscal Service receives that information, but 
will not speed up Treasury's receipt of that information.) In some 
cases, TCVS may not have information to provide before the financial 
institution that accepted the duplicate presentation makes funds 
available, which it typically does no later than the next business day. 
As a practical matter, though, often the second presentation of a 
Treasury check does not occur until after Treasury's records have been 
updated. In this instance, use of TCVS will allow the financial 
institution to avoid liability by declining the previously negotiated 
Treasury check when it is presented.
    Additionally, although the required usage of Treasury's check 
verification system will be limited to verifying the check symbol and 
check serial numbers, the payment amount, and the negotiation status of 
the check (e.g., valid, cashed, canceled), the enhanced system may 
eventually allow for the optional verification of other check 
information, such as the payee name and ZIP code. These capabilities 
will better enable financial institutions to identify Treasury checks 
that have been altered, or counterfeit checks that purport to be 
Treasury checks, and thus help financial institutions avoid liability 
for accepting such checks that are not valid.

II. Summary of Proposed Rule Changes

A. Amendment to the Definition of, and Guarantee Regarding, 
``Reasonable Efforts''

    Part 240 currently includes a presentment guarantee, made by the 
guarantor of a check presented to Treasury for payment, that the 
guarantor has made all reasonable efforts to ensure that the check is 
an authentic Treasury check and not a counterfeit check. The current 
definition of ``reasonable efforts'' focuses on the watermark and/or 
other security features of a security check, to ensure that the 
Treasury check is authentic and not counterfeit. We propose to amend 
the definition of ``reasonable efforts'' to include verifying not only 
the Treasury check's authenticity, but also the check's validity, by 
requiring use of Treasury's check verification system to ensure that 
the check has not been canceled. Exceptions to this requirement would 
exist where Treasury's check verification system is not operating and 
is thus unavailable.
    A corresponding amendment to the presentment guarantees found in 
the regulations would change the guarantee of Treasury check's 
authenticity to include a presentment guarantee regarding the check's 
validity as well, as described below.

B. Adding a Definition of ``Validity''

    Currently, part 240 does not define ``validity.'' We propose adding 
a definition of ``validity'' or ``valid check.''
    The proposed definition describes a valid Treasury check as a 
payable instrument (i.e., not a counterfeit check, as defined in the 
existing regulations) that meets the criteria for negotiability (i.e., 
it has not been previously negotiated or canceled). A corresponding 
amendment to the presentment guarantees would add a new presentment 
guarantee regarding the check's validity.

C. Adding a Definition of ``Cancellation'' or ``Canceled''

    Currently, part 240 does not define ``cancellation'' or 
``canceled'' with regard to a Treasury check. We propose adding a 
definition of ``cancellation'' or ``canceled.''
    This definition describes a canceled Treasury check as one that was 
once a valid and negotiable instrument, but is no longer due to a 
reason other than the Treasury check's negotiation. A Treasury check 
may be canceled because it has limited payability (i.e., it is older 
than one year past its issuance date and thus stale-dated), or because 
Treasury or the certifying agency has placed a ``stop payment'' (as 
defined below) on it.

D. Adding a Definition of ``Stop Payment''

    Currently, the regulations do not define a ``stop payment'' with 
regard to a Treasury check. We propose adding a definition of this 
term.
    This proposed definition describes the situation where Treasury or 
the certifying agency has indicated in its systems that an authentic 
Treasury check should not be paid. Reasons for issuing a stop payment 
on a Treasury check include that the Treasury check has been reported 
lost or stolen, it has been issued to a deceased payee, or it was 
discovered to be improper. Once a stop payment has been placed on a 
Treasury check, the check has been canceled and is no longer a valid 
Treasury check (even though it is an authentic Treasury check).

E. Amendment to the Processing of Checks, Declination, and the Reasons 
for Refusal

    Current Treasury regulations require that a Federal Reserve Bank 
cash a Treasury check presented to it, except in certain circumstances 
where the Federal Reserve Bank must instead refuse to pay the Treasury 
check. The check must be refused if (1) the check bears a material 
defect or alteration, (2) the check was presented more than one year 
later than the check's date of issuance, or (3) the Federal Reserve 
Bank has been notified by Treasury, pursuant to Treasury regulations, 
that a check was issued to a deceased payee. We propose adding a fourth 
circumstance in which a Federal Reserve Bank must refuse to pay a 
Treasury check: if the Federal Reserve Bank has been notified by 
Treasury that a Treasury check is not valid.
    As noted above, under the proposed definition, a Treasury check is 
not valid if the Treasury check is counterfeit, previously negotiated, 
or canceled.
    A corresponding amendment to the regulation regarding Treasury's 
right of first refusal will include the instruction for Treasury to 
decline payment of a Treasury check when Treasury is being requested to 
make payment on a check that is not valid.
    The Fiscal Service invites comments on the proposed regulation to 
require financial institutions to verify that a Treasury check has not 
been canceled, to prevent payments over cancellation (POCs). We invite 
commenters' views on all aspects of the proposed rule, which would 
permit Treasury to place a ``true stop'' on Treasury checks to avoid 
POCs, including whether the proposed definitions (e.g., ``reasonable 
efforts'' ``cancellation'' ``canceled'' ``valid'') are reasonable and 
appropriate.

III. Section-by-Section Analysis

A. Section 240.2--Definitions

    We propose to amend the definitions section of part 240, found at 
31 CFR 240.2, by removing the lettering within that section (the list 
letters (a), (b), (c), etc.), and simply listing the terms in 
alphabetical order within the section. This comports with the Office of 
the Federal Register's recommendation for a list of definitions found 
in regulations, as stated in Section 2-13 of the Document Drafting 
Handbook. This

[[Page 6676]]

change also removes the need to re-letter the list of definitions when 
new definitions are added to the list.
    For the reasons set forth above, we propose amending Sec.  240.2 to 
revise the definition of ``reasonable efforts''; add the definition of 
``cancellation'' or ``canceled''; add the definition of ``stop 
payment'' or ``check stop'' or ``stop''; and add the definition of 
``validity'' or ``valid check.'' These four definitions are the only 
substantive changes to the rule's definitions section; the other terms 
are listed without substantive change, for purposes of removing the 
lettering system only, as described above.
    These proposed new definitions and amendments to existing 
definitions will help effectuate and clarify the requirement for 
financial institutions to use Treasury's check verification system when 
negotiating Treasury checks in order to avoid liability for accepting a 
Treasury check that is not valid due to cancellation. They will allow 
help effectuate and clarify that the use of Treasury's check 
verification system will assist financial institutions in avoiding 
liability for accepting Treasury checks that have already been 
negotiated or have been altered, as well as for accepting counterfeit 
checks that purport to be Treasury checks.

B. Section 240.4--Presentment Guarantees

    We propose amending the presentment guarantees to include a 
guarantee that the guarantor has made reasonable efforts to ensure that 
the check is an authentic Treasury check and that it is valid at the 
time of acceptance.

C. Section 240.6--Provisional Credit; First Examination; Declination; 
Final Payment

    We propose amending the reasons that Treasury will decline a 
Treasury check upon first examination to include the fact that the 
check has been canceled, in addition to when the check has already been 
paid.

D. Section 240.12--Processing of Checks

    We propose amending the reasons that a Federal Reserve Bank must 
refuse payment of a Treasury check to include circumstances where the 
Federal Reserve Bank has been notified that the Treasury check has been 
canceled or is otherwise not valid.

IV. Procedural Analysis

Request for Comment on Plain Language

    Executive Order 12866 requires each agency in the Executive branch 
to write regulations that are simple and easy to understand. We invite 
comment on how to make the proposed rule clearer. For example, you may 
wish to discuss: (1) whether we have organized the material to suit 
your needs; (2) whether the requirements of the rule are clear; or (3) 
whether there is something else we could do to make the rule easier to 
understand.

Regulatory Planning and Review

    The proposed rule does not meet the criteria for a ``significant 
regulatory action'' as defined in Executive Order 12866. Therefore, the 
regulatory review procedures contained therein do not apply.

Regulatory Flexibility Act Analysis

    It is hereby certified that the proposed rule will not have a 
significant economic impact on a substantial number of small entities. 
The proposed rule could potentially impose a significant additional 
burden or cost on three to seven small entities, out of a total of 
approximately 8,000 financial institutions that qualify as small 
entities.
    The proposed rule only adds a simple query to the list of 
reasonable steps that banks take when determining the validity of a 
Treasury check. Treasury offers a free verification tool for bulk 
verification of Treasury checks via an Application Programming 
Interface (API) or for single-item use via a free online web portal. 
Use of the web portal requires no purchase of special equipment by 
financial institutions and requires only a standard internet 
connection. Banks should be able to complete a single-check search 
using this free web portal in approximately 30 seconds to one minute 
per search. An analysis of the 100 largest FDIC-insured institutions 
under $600 million in assets and the 100 largest federally insured 
credit unions under $600 million in assets shows that all but one of 
these financial institutions accepted fewer than 9,500 Treasury checks 
in 2020. The median for these 200 institutions was approximately 2,974 
Treasury checks cashed in 2020, and the average was approximately 
3,105. At an estimated 30 seconds per verification, 3,105 items would 
amount to approximately 26 staff hours per year. Congress has stated, 
by means of example, that additional recordkeeping requirements of 175 
staff hours per year would constitute a significant impact on a small 
business entity. See 126 Cong. Rec. part 16, S10,938 (Aug. 6, 1980). 
Even assuming a full minute for the use of the TCVS web portal to query 
an individual Treasury check, these figures are well below the 10,500 
checks that it would take to constitute 175 staff hours in a year (and 
the 21,000 checks needed with 30-second searches).
    Additionally, an analysis of all the approximately 9,000 financial 
institutions that negotiated Treasury checks in 2020 shows that only 
325 of them negotiated over 21,000 Treasury checks. Of those 325, only 
three are identifiable as small businesses with assets under $600 
million. Even using the one-minute allotment for each use of the 
Treasury web portal, which translates into 10,500 negotiated Treasury 
checks, this figure increases to just seven small financial 
institutions (i.e., those with assets under $600 million) receiving 
more than that number of Treasury checks.
    Finally, it is worth noting that at approximately 90.3 million 
checks, Treasury check volume in 2020 was considerably higher than for 
other recent years, largely due to an increased quantity of check 
payments made under the Coronavirus Aid, Relief, and Economic Security 
(CARES) Act. By means of comparison, in the previous three calendar 
years (2019, 2018, and 2017), Treasury issued 54.2 million, 55.9 
million, and 58.4 million Treasury checks, respectively. In years with 
fewer Treasury checks issued, it is reasonable to expect that financial 
institutions will be presented with a correspondingly lower Treasury 
check volume. Treasury estimates that with the possible exception of 
three to seven entities as mentioned above, financial institutions 
considered small entities will spend substantially fewer than 175 staff 
hours per year verifying the validity of Treasury checks through the 
manual use of TCVS; smaller financial institutions that receive fewer 
Treasury checks would likely spend significantly less time. 
Additionally, any financial institution manually processing a large 
enough quantity of Treasury checks that it might experience a 
significant economic impact, due to the staff-hours required for such 
manual processing, would have the option instead to use an API to 
access Treasury's check verification system for use with bulk files. As 
with manual access, bulk access to the verification tool is free of 
charge to financial institutions.
    Treasury anticipates that no more than three to seven small 
financial institutions, out of approximately 8,000 such entities, may 
potentially be subject to a significant impact as a result of this 
proposed rule. This translates into substantially less than 1% of all 
small financial institutions (between 0.04% and 0.1%). Thus, the 
proposed rule will not have a significant impact on a substantial 
number of small financial

[[Page 6677]]

institutions. Accordingly, a regulatory flexibility analysis under the 
Regulatory Flexibility Act (5 U.S.C. 601 et seq.) is not required. 
Treasury invites comments on the potential impacts this proposed rule 
would have on small entities.

Unfunded Mandates Act of 1995

    Section 202 of the Unfunded Mandates Reform Act of 1995, 2 U.S.C. 
1532 (Unfunded Mandates Act), requires that the agency prepare a 
budgetary impact statement before promulgating any rule likely to 
result in a Federal mandate that may result in the expenditure by 
State, local, and tribal governments, in the aggregate, or by the 
private sector, of $100 million or more in any one year. If a budgetary 
impact statement is required, section 205 of the Unfunded Mandates Act 
also requires the agency to identify and consider a reasonable number 
of regulatory alternatives before promulgating the rule. We have 
determined that the proposed rule will not result in expenditures by 
State, local, and tribal governments, in the aggregate, or by the 
private sector, of $100 million or more in any one year. Accordingly, 
we have not prepared a budgetary impact statement or specifically 
addressed any regulatory alternatives.

List of Subjects in 31 CFR Part 240

    Authenticity, Canceled, Cancellation, Check, Check stop, 
Declination, Financial institutions, Presentment, Presentment 
guarantees, Processing, Reasonable efforts, Stop, Treasury check, 
Treasury check verification system, Valid check, Validity, 
Verification.

    For the reasons set out in the preamble, the Bureau of the Fiscal 
Service proposes to amend 31 CFR part 240 as follows:

PART 240--INDORSEMENT AND PAYMENT OF CHECKS DRAWN ON THE UNITED 
STATES TREASURY

0
1. The authority citation for part 240 continues to read as follows:

    Authority:  5 U.S.C. 301; 12 U.S.C. 391; 31 U.S.C. 321, 3327, 
3328, 3331, 3334, 3343, 3711, 3712, 3716, 3717; 332 U.S. 234 (1947); 
318 U.S. 363 (1943).

0
2. Revise Sec.  240.2 to read as follows:


Sec.  240.2   Definitions.

    Administrative offset or offset, for purposes of this section, has 
the same meaning as defined in 31 U.S.C. 3701(a)(1) and 31 CFR part 
285.
    Agency means any agency, department, instrumentality, office, 
commission, board, service, or other establishment of the United States 
authorized to issue Treasury checks or for which checks drawn on the 
United States Treasury are issued.
    Cancellation or canceled means that a Treasury check is no longer a 
valid instrument, due to the one-year limitation on negotiability and 
payment described in Sec.  240.5(a), or the placement of a stop payment 
on the check by Treasury or the certifying agency.
    Certifying agency means an agency authorizing the issuance of a 
payment by a disbursing official in accordance with 31 U.S.C. 3325.
    Check or checks means an original check or checks; an electronic 
check or checks; or a substitute check or checks.
    Check payment means the amount paid to a presenting bank by a 
Federal Reserve Bank.
    Counterfeit check means a document that purports to be an authentic 
check drawn on the United States Treasury, but in fact is not an 
authentic check.
    Days means calendar days. For purposes of computation, the last day 
of the period will be included unless it is a Saturday, Sunday, or 
Federal holiday; the first day is not included. For example, if a 
reclamation was issued on July 1, the 90-day protest period under Sec.  
240.9(b) would begin on July 2. If the 90th day fell on a Saturday, 
Sunday or Federal holiday, the protest would be accepted if received on 
the next business day.
    Declination means the process by which Treasury refuses to make 
final payment on a check, i.e., declines payment, by instructing a 
Federal Reserve Bank to reverse its provisional credit to a presenting 
bank.
    Declination date means the date on which the declination is issued 
by Treasury.
    Disbursing official means an official, including an official of the 
Department of the Treasury, the Department of Defense, any Government 
corporation (as defined in 31 U.S.C. 9101), or any official of the 
United States designated by the Secretary of the Treasury, authorized 
to disburse public money pursuant to 31 U.S.C. 3321 or another law.
    Drawer's signature means the signature of a disbursing official 
placed on the front of a Treasury check as the drawer of the check.
    Electronic check means an electronic image of a check drawn on the 
United States Treasury, together with information describing that 
check, that meets the technical requirements for sending electronic 
items to a Federal Reserve Bank as set forth in the Federal Reserve 
Banks' operating circulars.
    Federal Reserve Bank means a Federal Reserve Bank or a branch of a 
Federal Reserve Bank.
    Federal Reserve Processing Center means a Federal Reserve Bank 
center that images Treasury checks for archiving check information and 
transmitting such information to Treasury.
    Financial institution means:
    (1) Any insured bank as defined in section 3 of the Federal Deposit 
Insurance Act (12 U.S.C. 1813) or any bank which is eligible to make 
application to become an insured bank under section 5 of such Act (12 
U.S.C. 1815);
    (2) Any mutual savings bank as defined in section 3 of the Federal 
Deposit Insurance Act (12 U.S.C. 1813) or any bank which is eligible to 
make application to become an insured bank under section 5 of such Act 
(12 U.S.C. 1815);
    (3) Any savings bank as defined in section 3 of the Federal Deposit 
Insurance Act (12 U.S.C. 1813) or any bank which is eligible to make 
application to become an insured bank under section 5 of such Act (12 
U.S.C. 1815);
    (4) Any insured credit union as defined in section 101 of the 
Federal Credit Union Act (12 U.S.C. 1752) or any credit union which is 
eligible to make application to become an insured credit union under 
section 201 of such Act (12 U.S.C. 1781);
    (5) Any savings association as defined in section 3 of the Federal 
Deposit Insurance Act (12 U.S.C. 1813) which is an insured depositary 
institution (as defined in such Act) (12 U.S.C. 1811 et seq.) or is 
eligible to apply to become an insured depositary institution under the 
Federal Deposit Insurance Act (12 U.S.C. 1811 et seq.); and
    (6) Any financial institution outside of the United States if it 
has been designated by the Secretary of the Treasury as a depositary of 
public money and has been permitted to charge checks to the General 
Account of the United States Treasury.
    First examination means Treasury's initial review of a check that 
has been presented for payment. The initial review procedures, which 
establish the authenticity and integrity of a check presented to 
Treasury for payment, may include reconciliation; retrieval and 
inspection of the check or the best available image thereof; and other 
procedures Treasury deems appropriate to specific circumstances.
    Forged or unauthorized drawer's signature means a drawer's 
signature that has been placed on the front of a Treasury check by a 
person other than:

[[Page 6678]]

    (1) A disbursing official; or
    (2) A person authorized to sign on behalf of a disbursing official.
    Forged or unauthorized indorsement means:
    (1) An indorsement of the payee's name by another person who is not 
authorized to sign for the payee; or
    (2) An indorsement of the payee's name made by another person who 
has been authorized by the payee, but who has not indorsed the check in 
accordance with Sec.  240.4 and Sec. Sec.  240.13 through 240.17; or
    (3) An indorsement added by a financial institution where the 
financial institution had no authority to supply the indorsement; or
    (4) A check bearing an altered payee name that is indorsed using 
the payee name as altered.
    Guarantor means a financial institution that presents a check for 
payment and any prior indorser(s) of a check.
    Master Account means the record of financial rights and obligations 
of an account holder and the Federal Reserve Bank with respect to each 
other, where opening, intraday, and closing balances are determined.
    Material defect or alteration means:
    (1) The counterfeiting of a check; or
    (2) Any physical change on a check, including, but not limited to, 
a change in the amount, date, payee name, or other identifying 
information printed on the front or back of the check (but not 
including a forged or unauthorized drawer's signature); or
    (3) Any forged or unauthorized indorsement appearing on the back of 
the check.
    Minor means the term minor as defined under applicable State law.
    Monthly statement means a statement prepared by Treasury which 
includes the following information regarding each outstanding 
reclamation:
    (1) The reclamation date;
    (2) The reclamation number;
    (3) Check identifying information; and
    (4) The balance due, including interest, penalties, and 
administrative costs.
    Original check means the first paper check drawn on the United 
States Treasury with respect to a particular payment transaction.
    Payee means the person that the certifying agency designated to 
receive payment pursuant to 31 U.S.C. 3528.
    Person means an individual, institution, including a financial 
institution, or any other type of entity; the singular includes the 
plural.
    Presenting bank means:
    (1) A financial institution which, either directly or through a 
correspondent banking relationship, presents checks to and receives 
provisional credit from a Federal Reserve Bank; or
    (2) A depositary which is authorized to charge checks directly to 
Treasury's General Account and present them to Treasury for payment 
through a designated Federal Reserve Bank.
    Provisional credit means the initial credit provided to a 
presenting bank by a Federal Reserve Bank. Provisional credit may be 
reversed by Treasury until the completion of first examination or final 
payment is deemed made pursuant to Sec.  240.6(d).
    Reasonable efforts means, at a minimum, confirming the validity of 
a check, using Treasury's check verification system or other similar 
authorized system, whenever such system is available, as well as the 
authenticity of the check such as by verifying the existence of the 
Treasury watermark on an original check. Acceptance of a check by 
electronic image or other non-physical means does not impact reasonable 
efforts requirements. Based upon the facts at hand, including whether a 
check is an original check, a substitute check, or an electronic check, 
reasonable efforts may require the verification of other security 
features.
    Reclamation means a demand for the amount of a check for which 
Treasury has requested an immediate refund.
    Reclamation date means the date on which a reclamation is issued by 
Treasury. Normally, demands are sent to presenting banks or other 
indorsers within two business days of the reclamation date.
    Reclamation debt means the amount owed as a result of Treasury's 
demand for refund of a check payment, and includes interest, penalties 
and administrative costs assessed in accordance with Sec.  240.8.
    Reclamation debtor means a presenting bank or other indorser of a 
check from whom Treasury has demanded a refund in accordance with 
Sec. Sec.  240.8 and 240.9. The reclamation debtor does not include a 
presenting bank or other indorser who may be liable for a reclamation 
debt, but from which Treasury has not demanded a refund.
    Recurring benefit payment includes but is not limited to a payment 
of money for any Federal Government entitlement program or annuity.
    Stop payment means that Treasury or a certifying agency has 
indicated that a Treasury check should not be paid and instead should 
be canceled. A stop payment could be placed on a Treasury check for 
reasons including that the check was reported lost or stolen; the check 
was determined to have been issued improperly; the payee was deceased 
prior to the issuance of the check; or any other allowable reason.
    Substitute check means a paper reproduction of a check drawn on the 
United States Treasury that meets the definitional requirements set 
forth at 12 CFR 229.2(aaa).
    Treasury means the United States Department of the Treasury, or 
when authorized, an agent designated by the Secretary of the Treasury 
or their delegee.
    Treasury Check Offset means the collection of an amount owed by a 
presenting bank in accordance with 31 U.S.C. 3712(e).
    Truncate means to remove a paper check from the forward collection 
or return process and send to a recipient, in lieu of such paper check, 
a substitute check or an electronic check.
    U.S. securities means securities of the United States and 
securities of Federal agencies and Government corporations for which 
Treasury acts as the transfer agent.
    Validity or valid check means an authentic Treasury check that is a 
payable instrument and has not been previously negotiated or canceled.
    Writing includes electronic communications when specifically 
authorized by Treasury in implementing instructions.
0
3. Amend Sec.  240.4 by revising paragraph (d) to read as follows:


Sec.  240.4   Presentment guarantees.

* * * * *
    (d) Authenticity and Validity. That the guarantors have made all 
reasonable efforts to ensure that a check is both an authentic Treasury 
check (i.e., it is not a counterfeit check) and a valid Treasury check 
(i.e., it has not been previously negotiated or canceled).
* * * * *
0
4. Amend Sec.  240.6 by revising paragraph (c)(3) to read as follows:


Sec.  240.6  Provisional credit; first examination; declination; final 
payment.

* * * * *
    (c) * * *
    (3) Treasury has already received presentment of a substitute 
check, electronic check, or original check relating to the check being 
presented, such that Treasury is being requested to make payment on a 
check it has already paid; or Treasury is being requested to make 
payment on a check that is not valid due to a stop payment or other 
cancellation.
* * * * *

[[Page 6679]]

0
5. Amend Sec.  240.12 by revising paragraphs (a)(1)(ii) and (iii), and 
adding paragraph (a)(1)(iv) to read as follows:


Sec.  240.12   Processing of checks.

    (a) * * *
    (1) * * *
    (ii) A check was issued more than one year prior to the date of 
presentment;
    (iii) The Federal Reserve Bank has been notified by Treasury, in 
accordance with Sec.  240.15(c), that a check was issued to a deceased 
payee; or
    (iv) The Federal Reserve Bank has been notified by Treasury that a 
check is not valid.
* * * * *

David A. Lebryk,
Fiscal Assistant Secretary.
[FR Doc. 2023-01024 Filed 1-31-23; 8:45 am]
BILLING CODE 4810-AS-P