Publication of the Tier 2 Tax Rates, 71153 [2014-28176]
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Federal Register / Vol. 79, No. 230 / Monday, December 1, 2014 / Notices
Service, Office of Research, Compliance
Analysis and Modeling (RAS:R:CAM),
1111 Constitution Ave. NW., K–3rd
Floor/006, Washington, DC 20224,
Email: kim.bloomquist@irs.gov
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
information collection request maybe
found at www.reginfo.gov.
Internal Revenue Service
OMB Number: 1545–XXXX.
Type of Review: New Collection.
Title: Pilot Test of Consumer Tipping
Survey.
Abstract: The IRS is charged with
collecting revenue legally owed to the
federal government. One important
category of income comes in the form of
tips. Previous empirical research has
shown income from tips to be
significantly underreported, limiting the
IRS’s ability to collect the proper
amount of tax revenue. The IRS believes
a new study of consumer tipping
practices is needed in order to better
understand current tip reporting
behavior so tax administrators and
policy makers can make the tax system
fairer and more efficient. Therefore, the
IRS wishes to develop updated
estimates of consumer tipping revenue
across numerous services where tipping
is prevalent.
In support of this mission, IRS is
seeking a standard clearance to conduct
a one-month pilot test in preparation for
a nation-wide consumer tipping survey.
There exists a substantial difference in
the cost per response between a
probability and non-probability sample.
Pilot tests are therefore necessary to
determine the relative accuracy and
selection bias of tipping data that are
collected using these different sampling
methodologies in order to determine if
there is tradeoff between accuracy and
cost. The results of the pilot will be
used to determine the sampling method
employed in a nation-wide survey.
Affected Public: Individuals.
Estimated Total Annual Burden
Hours: 4,717.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. 2014–28214 Filed 11–28–14; 8:45 am]
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BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Publication of the Tier 2 Tax Rates
Internal Revenue Service (IRS),
Treasury.
AGENCY:
VerDate Sep<11>2014
14:08 Nov 28, 2014
Jkt 235001
ACTION:
Notice.
Publication of the tier 2 tax
rates for calendar year 2015 as required
by section 3241(d) of the Internal
Revenue Code (26 U.S.C. 3241). Tier 2
taxes on railroad employees, employers,
and employee representatives are one
source of funding for benefits under the
Railroad Retirement Act.
DATES: The tier 2 tax rates for calendar
year 2015 apply to compensation paid
in calendar year 2015.
FOR FURTHER INFORMATION CONTACT:
Kathleen Edmondson,
CC:TEGE:EOEG:ET1, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC 20224, Telephone
Number (202) 317–6798 (not a toll-free
number). TIER 2 TAX RATES: The tier
2 tax rate for 2015 under section 3201(b)
on employees is 4.9 percent of
compensation. The tier 2 tax rate for
2015 under section 3221(b) on
employers is 13.1 percent of
compensation. The tier 2 tax rate for
2015 under section 3211(b) on employee
representatives is 13.1 percent of
compensation.
SUMMARY:
Dated: November 21, 2014.
Victoria A. Judson,
Division Counsel/Associate Chief Counsel
(Tax Exempt and Government Entities).
[FR Doc. 2014–28176 Filed 11–28–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Loan Guaranty: Assistance to Eligible
Individuals in Acquiring Specially
Adapted Housing; Cost-ofConstruction Index
Department of Veterans Affairs.
Notice.
AGENCY:
ACTION:
The U.S. Department of
Veterans Affairs (VA) announces that
the aggregate amounts of assistance
available under the Specially Adapted
Housing (SAH) grant program will
increase by 4.307 percent for Fiscal Year
(FY) 2015.
DATES: December 1, 2014
FOR FURTHER INFORMATION CONTACT: John
Bell, III, Assistant Director for Loan
Policy and Valuation, Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420, (202) 632–
8786 (not a toll-free number).
SUPPLEMENTARY INFORMATION: In
accordance with 38 U.S.C. 2102(e) and
2102A(b)(2) and 38 CFR 36.4411, the
Secretary of Veterans Affairs announces
for FY 2015 the aggregate amounts of
assistance available to veterans and
SUMMARY:
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Fmt 4703
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71153
servicemembers eligible for SAH
program grants.
Public Law 110–289, the Housing and
Economic Recovery Act of 2008,
authorized the Secretary to increase the
aggregate amounts of SAH assistance
annually based on a residential home
cost-of-construction index. The
Secretary uses the Turner Building Cost
Index for this purpose.
In the most recent quarter for which
the Turner Building Cost Index is
available, Quarter 2 FY 2014, the index
showed an increase of 4.307 percent
over the index value in Quarter 2 FY
2013. Pursuant to 38 CFR 36.4411(a),
therefore, the aggregate amounts of
assistance for SAH grants made
pursuant to 38 U.S.C. 2101(a) or 2101(b)
will increase by 4.307 percent for FY
2015.
Public Law 112–154, the Honoring
America’s Veterans and Caring for Camp
Lejeune Families Act of 2012, required
that the same percentage of increase
apply to grants authorized pursuant to
38 U.S.C. 2102A. See 38 U.S.C.
2102A(b)(2). As such, the maximum
amount of assistance available under
these grants, which are called grants for
Temporary Residence Adaptation (TRA
grants), will also increase by 4.307
percent for FY 2015.
The increases are effective as of
October 1, 2014.
Specially Adapted Housing: Aggregate
Amounts of Assistance Available
During Fiscal Year 2015
2101(a) Grants and TRA Grants
Effective October 1, 2014, the
aggregate amount of assistance available
for SAH grants made pursuant to 38
U.S.C. 2101(a) will be $70,465 during
FY 2015. The maximum TRA grant
made to an individual who satisfies the
eligibility criteria under 38 U.S.C.
2101(a) and 2102A will be $30,934
during FY 2015.
2101(b) Grants and TRA Grants
Effective as of October 1, 2014, the
aggregate amount of assistance available
for SAH grants made pursuant to 38
U.S.C. 2101(b) will be $14,093 during
FY 2015. The maximum TRA grant
made to an individual who satisfies the
eligibility criteria under 38 U.S.C.
2101(b) and 2102A will be $5,523
during FY 2015.
Signing Authority
The Secretary of Veterans Affairs, or
designee, approved this document and
authorized the undersigned to sign and
submit the document to the Office of the
Federal Register for publication
electronically as an official document of
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01DEN1
]]>Agencies
[Federal Register Volume 79, Number 230 (Monday, December 1, 2014)]
[Notices]
[Page 71153]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-28176]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Publication of the Tier 2 Tax Rates
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: Publication of the tier 2 tax rates for calendar year 2015 as
required by section 3241(d) of the Internal Revenue Code (26 U.S.C.
3241). Tier 2 taxes on railroad employees, employers, and employee
representatives are one source of funding for benefits under the
Railroad Retirement Act.
DATES: The tier 2 tax rates for calendar year 2015 apply to
compensation paid in calendar year 2015.
FOR FURTHER INFORMATION CONTACT: Kathleen Edmondson, CC:TEGE:EOEG:ET1,
Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC
20224, Telephone Number (202) 317-6798 (not a toll-free number). TIER 2
TAX RATES: The tier 2 tax rate for 2015 under section 3201(b) on
employees is 4.9 percent of compensation. The tier 2 tax rate for 2015
under section 3221(b) on employers is 13.1 percent of compensation. The
tier 2 tax rate for 2015 under section 3211(b) on employee
representatives is 13.1 percent of compensation.
Dated: November 21, 2014.
Victoria A. Judson,
Division Counsel/Associate Chief Counsel (Tax Exempt and Government
Entities).
[FR Doc. 2014-28176 Filed 11-28-14; 8:45 am]
BILLING CODE 4830-01-P
