Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2009, 16262-16263 [E9-8029]
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Federal Register / Vol. 74, No. 67 / Thursday, April 9, 2009 / Notices
Avenue, NW., Washington, DC 20224,
or through the Internet at
Carolyn.N.Brown@irs.gov.
dwashington3 on PROD1PC60 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Notice of Expatriation and
Waiver of Treaty Benefits.
OMB Number: 1545–2138.
Form Number: Form W–8CE.
Abstract: Information used by
taxpayers to notify payer of expatriation
so that proper tax treatments is applied
by payer. The taxpayer is required to file
this form to obtain any benefit accorded
by the status.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 5
hours, 41 minutes.
Estimated Total Annual Burden
Hours: 2,840.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: 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. 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.
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Approved: March 31, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–8030 Filed 4–8–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Credit for Renewable Electricity
Production, Refined Coal Production,
and Indian Coal Production, and
Publication of Inflation Adjustment
Factors and Reference Prices for
Calendar Year 2009
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Publication of inflation
adjustment factors and reference prices
for calendar year 2009 as required by
section 45(e)(2)(A) of the Internal
Revenue Code (26 U.S.C. 45(e)(2)(A)),
section 45(e)(8)(C) (26 U.S.C.
45(e)(8)(C)), and section 45(e)(10)(C) (26
U.S.C. 45(e)(10)(C)).
SUMMARY: The 2009 inflation adjustment
factors and reference prices are used in
determining the availability of the credit
for renewable electricity production,
refined coal production, and Indian coal
production under section 45.
DATES: The 2009 inflation adjustment
factors and reference prices apply to
calendar year 2009 sales of kilowatt
hours of electricity produced in the
United States or a possession thereof
from qualified energy resources, and to
2009 sales of refined coal and Indian
coal produced in the United States or a
possession thereof.
Inflation Adjustment Factors: The
inflation adjustment factor for calendar
year 2009 for qualified energy resources
and refined coal is 1.4171. The inflation
adjustment factor for Indian coal is
1.0830.
Reference Prices: The reference price
for calendar year 2009 for facilities
producing electricity from wind is 4.32
cents per kilowatt hour. The reference
prices for fuel used as feedstock within
the meaning of section 45(c)(7)(A)
(relating to refined coal production) are
$31.90 per ton for calendar year 2002
and $39.72 per ton for calendar year
2009. The reference prices for facilities
producing electricity from closed-loop
biomass, open-loop biomass, geothermal
energy, solar energy, small irrigation
power, municipal solid waste, qualified
hydropower production, marine and
hydrokinetic renewable energy have not
been determined for calendar year 2009.
Because the 2009 reference price for
electricity produced from wind does not
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exceed 8 cents multiplied by the
inflation adjustment factor, the phaseout
of the credit provided in section 45(b)(1)
does not apply to such electricity sold
during calendar year 2009. Because the
2009 reference price of fuel used as
feedstock for refined coal does not
exceed the $31.90 reference price of
such fuel in 2002 multiplied by the
inflation adjustment factor and 1.7, the
phaseout of credit provided in section
45(e)(8)(B) does not apply to refined
coal sold during calendar year 2009.
Further, for electricity produced from
closed-loop biomass, open-loop
biomass, geothermal energy, solar
energy, small irrigation power,
municipal solid waste, qualified
hydropower production, marine and
hydrokinetic renewable energy, the
phaseout of credit provided in section
45(b)(1) does not apply to such
electricity sold during calendar year
2009.
Credit Amount by Qualified Energy
Resource and Facility, Refined Coal,
and Indian Coal: As required by section
45(b)(2), the 1.5-cent amount in section
45(a)(1), the 8-cent amount in section
45(b)(1), and the $4.375 amount in
section 45(e)(8)(A) and the $2.00
amount in section 45(e)(8)(D), are each
adjusted by multiplying such amount by
the inflation adjustment factor for the
calendar year in which the sale occurs.
If any amount as increased under the
preceding sentence is not a multiple of
0.1 cent, such amount is rounded to the
nearest multiple of 0.1 cent. In the case
of electricity produced in open-loop
biomass facilities, small irrigation
power facilities, landfill gas facilities,
trash combustion facilities, and
qualified hydropower facilities, section
45(b)(4)(A) requires the amount in effect
under section 45(a)(1) (before rounding
to the nearest 0.1 cent) to be reduced by
one-half. Under the calculation required
by section 45(b)(2), the credit for
renewable electricity production for
calendar year 2008 under section 45(a)
is 2.1 cents per kilowatt hour on the sale
of electricity produced from the
qualified energy resources of wind,
closed-loop biomass, geothermal energy,
and solar energy, and 1.1 cent per
kilowatt hour on the sale of electricity
produced in open-loop biomass
facilities, small irrigation power
facilities, landfill gas facilities, trash
combustion facilities, qualified
hydropower facilities, marine and
hydrokinetic renewable energy
facilities. Under the calculation required
by section 45(b)(2), the credit for refined
coal production for calendar year 2009
under section 45(e)(8)(A) is $6.20 per
ton on the sale of qualified refined coal.
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Federal Register / Vol. 74, No. 67 / Thursday, April 9, 2009 / Notices
The credit for steel industry fuel is
$2.00 per barrel-of-oil equivalent of steel
industry fuel sold. The credit for Indian
coal production for calendar year 2009
under section 45(e)(10)(B) is $1.625 per
ton on the sale of Indian coal.
FOR FURTHER INFORMATION CONTACT:
Philip Tiegerman, IRS, CC:PSI:6, 1111
Constitution Ave., NW., Washington,
DC 20224, (202) 622–3110 (not a tollfree call).
Curtis Wilson,
Associate Chief Counsel, (Passthroughs &
Special Industries).
[FR Doc. E9–8029 Filed 4–8–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Privacy Act of 1974; System of
Records
Department of Veterans Affairs.
Notice to delete system of
AGENCY:
ACTION:
records.
The Department of Veterans
Affairs (VA) is deleting a system of
records entitled ‘‘Chief Financial Officer
and Fiscal Officer Designation and
Certification Records System—VA’’
(85VA047), which was established at 58
FR 50628, dated September 28, 1993.
The system contained information on
applicants for Fiscal Officer and Chief
Financial Officer positions in the
Veterans Health Administration (VHA)
medical facilities, as well as a register of
dwashington3 on PROD1PC60 with NOTICES
SUMMARY:
VerDate Nov<24>2008
15:28 Apr 08, 2009
Jkt 217001
certified station Fiscal Officers and
Chief Financial Officers. This system of
records is being deleted because this
program was never active in the Office
of Finance and the records were never
collected. All selections of station Fiscal
Officers and Chief Financial Officers
have been decentralized.
A ‘‘Report of Intention to Publish a
Federal Notice of Deletion of a System
of Records’’ and a copy of the deletion
of system notice have been provided to
the appropriate Congressional
committees and to the Office of
Management and Budget (OMB), as
required by 5 U.S.C. 552a(r) and
guidelines issued by OMB, 65 FR 77677
(Dec. 12, 2000).
DATES: Effective Date: April 9, 2009.
FOR FURTHER INFORMATION CONTACT:
Peter Mulhern, Office of Financial
Policy (047G), Department of Veterans
Affairs, 810 Vermont Avenue, NW.,
Washington, DC 20420, Telephone:
(202) 461–6487 (this is not a toll-free
number).
Approved: March 4, 2009.
John R. Gingrich,
Chief of Staff, Department of Veterans Affairs.
[FR Doc. E9–8064 Filed 4–8–09; 8:45 am]
BILLING CODE 8320–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Privacy Act of 1974; System of
Records
AGENCY:
PO 00000
Department of Veterans Affairs.
Frm 00088
Fmt 4703
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16263
ACTION: Notice to delete system of
records.
SUMMARY: The Department of Veterans
Affairs (VA) is deleting a system of
records entitled ‘‘National Veterans
Museum Donation Records—VA’’
(120VA047), which was established at
67 Fed. Reg. 58445, dated September 16,
2002. The system contained information
on individuals making gifts and
donations to VA for the National
Veterans Museum. This system of
records is being deleted because plans
for the creation of the museum were
postponed indefinitely.
A ‘‘Report of Intention to Publish a
Federal Notice of Deletion of a System
of Records’’ and a copy of the deletion
of system notice have been provided to
the appropriate Congressional
committees and to the Office of
Management and Budget (OMB), as
required by 5 U.S.C. 552a(r) and
guidelines issued by OMB, 65 FR 77677
(Dec. 12, 2000).
DATES:
Effective Date: April 9, 2009
FOR FURTHER INFORMATION CONTACT:
Peter Mulhern, Office of Financial
Policy (047G), Department of Veterans
Affairs, 810 Vermont Avenue, NW.,
Washington, DC 20420, (202) 461–6487
(this is not a toll-free number).
Approved: March 4, 2008.
John R. Gingrich,
Chief of Staff, Department of Veterans Affairs.
[FR Doc. E9–8065 Filed 4–8–09; 8:45 am]
BILLING CODE 8320–01–P
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]]>Agencies
[Federal Register Volume 74, Number 67 (Thursday, April 9, 2009)]
[Notices]
[Pages 16262-16263]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-8029]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Credit for Renewable Electricity Production, Refined Coal
Production, and Indian Coal Production, and Publication of Inflation
Adjustment Factors and Reference Prices for Calendar Year 2009
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Publication of inflation adjustment factors and reference
prices for calendar year 2009 as required by section 45(e)(2)(A) of the
Internal Revenue Code (26 U.S.C. 45(e)(2)(A)), section 45(e)(8)(C) (26
U.S.C. 45(e)(8)(C)), and section 45(e)(10)(C) (26 U.S.C. 45(e)(10)(C)).
-----------------------------------------------------------------------
SUMMARY: The 2009 inflation adjustment factors and reference prices are
used in determining the availability of the credit for renewable
electricity production, refined coal production, and Indian coal
production under section 45.
DATES: The 2009 inflation adjustment factors and reference prices apply
to calendar year 2009 sales of kilowatt hours of electricity produced
in the United States or a possession thereof from qualified energy
resources, and to 2009 sales of refined coal and Indian coal produced
in the United States or a possession thereof.
Inflation Adjustment Factors: The inflation adjustment factor for
calendar year 2009 for qualified energy resources and refined coal is
1.4171. The inflation adjustment factor for Indian coal is 1.0830.
Reference Prices: The reference price for calendar year 2009 for
facilities producing electricity from wind is 4.32 cents per kilowatt
hour. The reference prices for fuel used as feedstock within the
meaning of section 45(c)(7)(A) (relating to refined coal production)
are $31.90 per ton for calendar year 2002 and $39.72 per ton for
calendar year 2009. The reference prices for facilities producing
electricity from closed-loop biomass, open-loop biomass, geothermal
energy, solar energy, small irrigation power, municipal solid waste,
qualified hydropower production, marine and hydrokinetic renewable
energy have not been determined for calendar year 2009.
Because the 2009 reference price for electricity produced from wind
does not exceed 8 cents multiplied by the inflation adjustment factor,
the phaseout of the credit provided in section 45(b)(1) does not apply
to such electricity sold during calendar year 2009. Because the 2009
reference price of fuel used as feedstock for refined coal does not
exceed the $31.90 reference price of such fuel in 2002 multiplied by
the inflation adjustment factor and 1.7, the phaseout of credit
provided in section 45(e)(8)(B) does not apply to refined coal sold
during calendar year 2009. Further, for electricity produced from
closed-loop biomass, open-loop biomass, geothermal energy, solar
energy, small irrigation power, municipal solid waste, qualified
hydropower production, marine and hydrokinetic renewable energy, the
phaseout of credit provided in section 45(b)(1) does not apply to such
electricity sold during calendar year 2009.
Credit Amount by Qualified Energy Resource and Facility, Refined
Coal, and Indian Coal: As required by section 45(b)(2), the 1.5-cent
amount in section 45(a)(1), the 8-cent amount in section 45(b)(1), and
the $4.375 amount in section 45(e)(8)(A) and the $2.00 amount in
section 45(e)(8)(D), are each adjusted by multiplying such amount by
the inflation adjustment factor for the calendar year in which the sale
occurs. If any amount as increased under the preceding sentence is not
a multiple of 0.1 cent, such amount is rounded to the nearest multiple
of 0.1 cent. In the case of electricity produced in open-loop biomass
facilities, small irrigation power facilities, landfill gas facilities,
trash combustion facilities, and qualified hydropower facilities,
section 45(b)(4)(A) requires the amount in effect under section
45(a)(1) (before rounding to the nearest 0.1 cent) to be reduced by
one-half. Under the calculation required by section 45(b)(2), the
credit for renewable electricity production for calendar year 2008
under section 45(a) is 2.1 cents per kilowatt hour on the sale of
electricity produced from the qualified energy resources of wind,
closed-loop biomass, geothermal energy, and solar energy, and 1.1 cent
per kilowatt hour on the sale of electricity produced in open-loop
biomass facilities, small irrigation power facilities, landfill gas
facilities, trash combustion facilities, qualified hydropower
facilities, marine and hydrokinetic renewable energy facilities. Under
the calculation required by section 45(b)(2), the credit for refined
coal production for calendar year 2009 under section 45(e)(8)(A) is
$6.20 per ton on the sale of qualified refined coal.
[[Page 16263]]
The credit for steel industry fuel is $2.00 per barrel-of-oil
equivalent of steel industry fuel sold. The credit for Indian coal
production for calendar year 2009 under section 45(e)(10)(B) is $1.625
per ton on the sale of Indian coal.
FOR FURTHER INFORMATION CONTACT: Philip Tiegerman, IRS, CC:PSI:6, 1111
Constitution Ave., NW., Washington, DC 20224, (202) 622-3110 (not a
toll-free call).
Curtis Wilson,
Associate Chief Counsel, (Passthroughs & Special Industries).
[FR Doc. E9-8029 Filed 4-8-09; 8:45 am]
BILLING CODE 4830-01-P
