Proposed Collection; Comment Request for Regulation Project, 47054-47055 [2013-18742]
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47054
Federal Register / Vol. 78, No. 149 / Friday, August 2, 2013 / Notices
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.
Approved: July 29, 2013.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2013–18737 Filed 8–1–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
sroberts on DSK5SPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
18:55 Aug 01, 2013
Jkt 229001
soliciting comments concerning
procedure for monitoring compliance
with low-income housing credit
requirements; rules to carry out the
purposes of section 42 and for
correcting administrative errors and
omissions; and compliance monitoring
and miscellaneous issues relating to the
low-income housing credit.
DATES: Written comments should be
received on or before October 1, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, Room 6411, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Allan Hopkins, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington
DC 20224, or through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: PS–78–91, Procedure for
Monitoring Compliance With LowIncome Housing Credit Requirements;
PS–50–92, Rules To Carry Out the
Purposes of Section 42 and for
Correcting Administrative Errors and
Omissions; and REG–114664–97,
Compliance Monitoring and
Miscellaneous Issues Relating to the
Low-Income Housing Credit.
OMB Number: 1545–1357.
Regulation Project Numbers: PS–78–
91; PS–50–92; and REG–114664–97.
Abstract: PS–78–91 This regulation
requires state allocation plans to
provide a procedure for state and local
housing credit agencies to monitor for
compliance with the requirements of
Code section 42 and report any
noncompliance to the IRS. PS–50–92
This regulation concerns the Secretary
of the Treasury’s authority to provide
guidance under Code section 42 and
allows state and local housing credit
agencies to correct administrative errors
and omissions made in connection with
allocations of low-income housing
credit dollar amounts and
recordkeeping within a reasonable
period after their discovery. REG–
114664–97 This regulation amends the
procedures for state and local housing
credit agencies’ compliance monitoring
and the rules for state and local housing
credit agencies’ correction of
administrative errors or omissions.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individual or
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Sfmt 4703
households, not-for-profit institutions,
and state, local or tribal governments.
Estimated Number of Respondents:
22,141.
Estimated Time per Respondent: 4
hours, 45 minutes.
Estimated Total Annual Burden
Hours: 104,899.
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.
Approved: July 29, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013–18721 Filed 8–1–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
SUMMARY:
E:\FR\FM\02AUN1.SGM
02AUN1
Federal Register / Vol. 78, No. 149 / Friday, August 2, 2013 / Notices
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13(44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning
employer comparable contributions to
health savings accounts under section
4980G.
Written comments should be
received on or before October 1, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Allan Hopkins at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Allan.M.Hopkins@irs.gov.
DATES:
sroberts on DSK5SPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Employer Comparable
Contributions to Health Savings
Accounts Under Section 4980G.
OMB Number: 1545–2090. Regulation
Project Number: REG–143797–06.
Abstract: This document contains
final regulations providing guidance on
employer comparable contributions to
Health Savings Accounts (HSAs) under
section 4980G in instances where an
employee has not established an HAS
by December 31st and in instances
where an employer accelerates
contributions for the calendar year for
employees who have incurred qualified
medical expenses. These final
regulations affect employers that
contribute to employees’ HSAs and their
employees.
Current Actions: There are no changes
being made to this regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
1,000,000.
Estimated Time per Respondent: 1
Hour 15 minutes.
Estimated Total Annual Burden
Hours: 1,250,000.
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.
VerDate Mar<15>2010
18:55 Aug 01, 2013
Jkt 229001
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.
Approved: July 30, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013–18742 Filed 8–1–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13(44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning tax
exempt entity leasing.
DATES: Written comments should be
received on or before October 1, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
SUMMARY:
PO 00000
Frm 00151
Fmt 4703
Sfmt 4703
47055
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Allan Hopkins at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Tax-Exempt Entity Leasing.
OMB Number: 1545–0923. Regulation
Project Number: REG–209274–85.
Abstract: These regulations provide
guidance to persons executing lease
agreements involving tax-exempt
entities under 168(h) of the Internal
Revenue Code. The regulations are
necessary to implement Congressionally
enacted legislation and elections for
certain previously tax-exempt
organizations and certain tax-exempt
controlled entities.
Current Actions: There are no changes
to these existing regulations.
Type of Review: Extension of OMB
approval.
Affected Public: Not-for-profit
institutions and state, local or tribal
governments.
Estimated Number of Respondents:
4,000.
Estimated Time Per Respondent: 30
minutes.
Estimate Total Annual Burden Hours:
2,000.
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
E:\FR\FM\02AUN1.SGM
02AUN1
]]>Agencies
[Federal Register Volume 78, Number 149 (Friday, August 2, 2013)]
[Notices]
[Pages 47054-47055]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-18742]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent
[[Page 47055]]
burden, invites the general public and other Federal agencies to take
this opportunity to comment on proposed and/or continuing information
collections, as required by the Paperwork Reduction Act of 1995, Public
Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting
comments concerning employer comparable contributions to health savings
accounts under section 4980G.
DATES: Written comments should be received on or before October 1, 2013
to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette Lawrence, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Allan Hopkins at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Employer Comparable Contributions to Health Savings Accounts
Under Section 4980G.
OMB Number: 1545-2090. Regulation Project Number: REG-143797-06.
Abstract: This document contains final regulations providing
guidance on employer comparable contributions to Health Savings
Accounts (HSAs) under section 4980G in instances where an employee has
not established an HAS by December 31st and in instances where an
employer accelerates contributions for the calendar year for employees
who have incurred qualified medical expenses. These final regulations
affect employers that contribute to employees' HSAs and their
employees.
Current Actions: There are no changes being made to this
regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 1,000,000.
Estimated Time per Respondent: 1 Hour 15 minutes.
Estimated Total Annual Burden Hours: 1,250,000.
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.
Approved: July 30, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013-18742 Filed 8-1-13; 8:45 am]
BILLING CODE 4830-01-P
