Comment Request for Information Collection for Work Opportunity Tax Credit (WOTC) Program (OMB No. 1205-0371), Extension Without Revisions of a Currently Approved Collection, 11231-11232 [2015-04166]
Download as PDF
Federal Register / Vol. 80, No. 40 / Monday, March 2, 2015 / Notices
to this comment request; they will also
become a matter of public record.
Portia Wu,
Assistant Secretary for Employment and
Training, Labor.
FOR FURTHER INFORMATION CONTACT:
[FR Doc. 2015–04165 Filed 2–27–15; 8:45 am]
Carmen Ortiz, WOTC National
Coordinator at ortiz.carmen@dol.gov.
BILLING CODE 4510–FW–P
SUPPLEMENTARY INFORMATION:
DEPARTMENT OF LABOR
I. Background
Employment and Training
Administration
Comment Request for Information
Collection for Work Opportunity Tax
Credit (WOTC) Program (OMB No.
1205–0371), Extension Without
Revisions of a Currently Approved
Collection
Employment and Training
Administration (ETA), Labor.
ACTION: Notice.
AGENCY:
The Department of Labor
(Department), as part of its continuing
effort to reduce paperwork and
respondent burden, conducts a
preclearance consultation program to
provide the public and Federal agencies
with an opportunity to comment on
proposed and/or continuing collections
of information in accordance with the
Paperwork Reduction Act of 1995 [44
U.S.C. 3506(c)(2)(A)] (PRA). The PRA
helps ensure that respondents can
provide requested data in the desired
format with minimal reporting burden
(time and financial resources),
collection instruments are clearly
understood and the impact of collection
requirements on respondents can be
properly assessed.
Currently, the Office Workforce
Investment in ETA is soliciting
comments concerning the proposed
request for an extension of a collection
of Work Opportunity Tax Credit
(WOTC) program forms without
changes.
SUMMARY:
Submit written comments to the
office listed in the addresses section
below on or before May 1, 2015.
ADDRESSES: Send written comments to
Ms. Kimberly Vitelli, Chief Division of
National Programs Tools and Technical
Assistance (DNPTTA), Room C–4510,
Employment and Training
Administration, U.S. Department of
Labor, 200 Constitution Avenue NW.,
Washington, DC 20210. Telephone
number: 202–693–3045 (this is not a
toll-free number). Individuals with
hearing or speech impairments may
access the telephone number above via
TTY by calling the toll-free Federal
Information Relay Service at 1–877–
asabaliauskas on DSK5VPTVN1PROD with NOTICES
DATES:
VerDate Sep<11>2014
16:55 Feb 27, 2015
889–5627 (TTY/TDD). Fax: 202–693–
3015. Email: vitelli.kimberly@dol.gov.
To obtain a copy of the proposed
information collection request (ICR),
please contact the person listed above.
Jkt 235001
The Work Opportunity Tax Credit
(WOTC) program was created by the
Small Business Job Protection Act of
1996 (Pub. L. 104–188) and allows
private-for-profit businesses, and 501(c)
tax-exempt organizations that hire
veterans, to obtain tax credits from the
Internal Revenue Service (IRS) for hiring
hard-to-employ members of nine target
groups. State workforce agencies
(SWAs) process these requests and issue
employers the final determination that a
new hire is in one of the nine target
groups, which employers then use to
claim the tax credit to the IRS. Other
legislation that imposes requirements on
the WOTC program include the
Taxpayer Relief Act of 1997 (Pub. L.
105–34), which created the Welfare-toWork Tax Credit for a two-year period.
The WtWTC expired on December 2005
and its Long-term TANF Recipient
group became part of the WOTC in 2006
by Pub. L 109–432. Additional
legislation includes the Tax Relief and
Health Care Act (Pub. L. 109–432)
passed in 2006, the Small Business and
Work Opportunity Tax Act (Pub. L.
110–28) passed in 2007, the American
Recovery and Reinvestment Act of 2009
(Pub. L. 111–5), the VOW to Hire Heroes
Act of 2011 (Pub. L. 112–56), the
American Taxpayer Relief of 2012 (Pub.
L. 112–240), the Tax Increase
Prevention Act of 2014 (Pub. L. 113–
295), and Section 51 of the Internal
Revenue (IR) Code of 1986, as amended.
Since its enactment, this program has
experienced a series of authorization
lapses and retroactive reauthorizations
by Congress.
On December 19, 2014, President
Obama signed into law the Tax Increase
Prevention Act of 2014 (the Act) (Pub.
L. 113–295). On December 31, 2013 the
legislative authority of the WOTC
program expired, and this Act amended
Sec. 51 of the IR Code by retroactively
reauthorizing WOTC, without any
amendments/changes to the program or
the current target groups, through
December 31, 2014. This retroactive
extension applies to new hires who
began to work for an employer on or
after January 1, 2014 and before January
1, 2015. Currently, the WOTC program’s
PO 00000
Frm 00078
Fmt 4703
Sfmt 4703
11231
legislative authority expired on
December 31, 2014.
This submission includes five WOTC
program forms as follows: (1) A
reporting form (ETA 9058); (2) two
processing forms (ETA Forms 9061
(English and Spanish versions) and
9062; (3) and two administrative forms
(ETA Forms 9063 and 9065). ETA Form
9058 is used by SWAs to report to ETA
information on processing of WOTC
certification requests. ETA Form 9061 or
9062 is used by employers to request
certification for their new hires together
with the IRS Form 8850. The SWAs use
the information on these two forms to
verify target group eligibility and
process the employer’s requests. SWAs
use ETA Form 9063 to issue the final
certifications to eligible employers or
their representatives and ETA Form
9065 in their administrative quarterly
internal audits. The design and format
of ETA Form 9063 and 9065 is optional
for the states. SWAs are no longer
required to report to ETA the results of
their internal audits (ETA 9065).
The data collected under this
submission is necessary for effective
federal administration of the WOTC
program, including allowing ETA and
IRS to oversee state administration of
the tax credit. Uniform program
administration procedures and forms
assure that businesses, especially
multistate businesses that utilize the
WOTC tax credit, receive consistent
treatment from state to state regarding
eligibility determinations and
processing of their certification requests,
and that the statutory rules for receipt
of this tax credit requests are
administered in a consistent manner by
the SWAs.
Since Public Laws 113–295 and 112–
240 did not make any changes to the
program or its target groups other than
reauthorize the program through a
specific period of time, the program’s
administrative, processing and reporting
forms have not been revised or
amended. These forms expire on June
30, 2015. ETA is requesting a 3-year
expiration date of June 30, 2018.
II. Review Focus
The Department is particularly
interested in comments which:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
E:\FR\FM\02MRN1.SGM
02MRN1
11232
Federal Register / Vol. 80, No. 40 / Monday, March 2, 2015 / Notices
• enhance the quality, utility, and
clarity of the information to be
collected; and
• minimize the burden of the
collection of information on those who
are to respond, including through the
use of appropriate automated,
electronic, mechanical, or other
technological collection techniques or
other forms of information technology,
e.g., permitting electronic submissions
of responses.
III. Current Actions
Type of Review: Extension without
revisions.
Title: Work Opportunity Tax Credit
(WOTC) program.
OMB Number: 1205–0371.
Affected Public: State Workforce
Agencies (SWAs), private for profit
employers, and since 2011, 501(c) taxexempt organizations hiring veterans.
Estimated Total Annual Respondents:
990,052.
Annual Frequency: Quarterly, On
Occasion, Annually.
Estimated Total Annual Responses:
2,420,624.
Average Time per Response: (For ETA
Form 9058—1 hr; ETA Forms 9061–
9063—.33; ETA Form 9065—1 hr.; and
Record-Keeping—931 hrs.).
Estimated Total Annual Burden
Hours: 847,445.
Total Estimated Burden Cost (capital/
startup): 0.
Total Burden Cost (operating/
maintaining): 0.
We will summarize and/or include in
the request for OMB approval of the
ICR, the comments received in response
to this comment request; they will also
become a matter of public record.
Portia Wu,
Assistant Secretary for Employment and
Training, Labor.
[FR Doc. 2015–04166 Filed 2–27–15; 8:45 am]
BILLING CODE 4510–FP–P
NATIONAL ARCHIVES AND RECORDS
ADMINISTRATION
[NARA–2015–030]
Records Schedules; Availability and
Request for Comments
National Archives and Records
Administration (NARA).
ACTION: Notice of availability of
proposed records schedules; request for
comments.
asabaliauskas on DSK5VPTVN1PROD with NOTICES
AGENCY:
The National Archives and
Records Administration (NARA)
publishes notice at least once monthly
of certain Federal agency requests for
SUMMARY:
VerDate Sep<11>2014
16:55 Feb 27, 2015
Jkt 235001
records disposition authority (records
schedules). Once approved by NARA,
records schedules provide mandatory
instructions on what happens to records
when no longer needed for current
Government business. They authorize
the National Archives of the United
States to preserve records of continuing
value and agencies to destroy, after a
specified period, records lacking
administrative, legal, research, or other
value. NARA publishes notice for
records schedules in which agencies
propose to destroy records not
previously authorized for disposal or
reduce the retention period of records
already authorized for disposal. NARA
invites public comments on such
records schedules, as required by 44
U.S.C. 3303a(a).
DATES: NARA must receive requests for
copies in writing by April 1, 2015. Once
NARA has completed appraisal of the
records is completed, we will send you
a copy of the schedule. NARA staff
usually prepare appraisal memoranda
that contain additional information
concerning the records covered by a
proposed schedule. You may also
request these, and we will provide them
once we have completed the appraisal.
Requesters will be given 30 days to
submit comments.
ADDRESSES: You may request a copy of
any records schedule identified in this
notice by contacting Records
Management Services (ACNR) using one
of the following means:
Mail: NARA (ACNR), 8601 Adelphi
Road, College Park, MD 20740–6001.
Email: request.schedule@nara.gov.
FAX: 301–837–3698.
Requesters must cite the control
number, which appears in parentheses
after the name of the agency which
submitted the schedule, and must
provide a mailing address. If you would
also like the appraisal reports, please
say so in your request.
FOR FURTHER INFORMATION CONTACT:
Margaret Hawkins, Director, Records
Management Services (ACNR), by mail
at: National Archives and Records
Administration; 8601 Adelphi Road;
College Park, MD 20740–6001, by
telephone at 301–837–1799, or by email
at request.schedule@nara.gov.
SUPPLEMENTARY INFORMATION: Each year
Federal agencies create billions of
records on paper, film, magnetic tape,
and other media. To control this
accumulation, agency records managers
prepare schedules proposing retention
periods for records and submit these
schedules for NARA’s approval. These
schedules provide for timely transfer
into the National Archives of
historically valuable records and
PO 00000
Frm 00079
Fmt 4703
Sfmt 4703
authorize disposal of all other records
after the agency no longer needs them
to conduct its business. Some schedules
are comprehensive and cover all the
records of an agency or one of its major
subdivisions. Most schedules, however,
cover records of only one office or
program or a few series of records. Many
of these update previously approved
schedules, and some include records
proposed as permanent.
The schedules listed in this notice are
media-neutral unless specified
otherwise. An item in a schedule is
media-neutral when the disposition
instructions may be applied to records
regardless of the medium in which the
records are created and maintained.
Items included in schedules submitted
to NARA on or after December 17, 2007,
are media-neutral unless the item is
limited to a specific medium. (See 36
CFR 1225.12(e).)
No Federal records are authorized for
destruction without the approval of the
Archivist of the United States. This
approval is granted only after a
thorough consideration of their
administrative use by the agency of
origin, the rights of the Government and
of private persons directly affected by
the Government’s activities, and
whether or not they have historical or
other value.
Besides identifying the Federal
agencies and any subdivisions
requesting disposition authority, this
public notice lists the organizational
unit(s) accumulating the records or
indicates agency-wide applicability in
the case of schedules that cover records
that may be accumulated throughout an
agency. This notice provides the control
number assigned to each schedule, the
total number of schedule items, and the
number of temporary items (the records
proposed for destruction). It also
includes a brief description of the
temporary records. The records
schedule itself contains a full
description of the records at the file unit
level as well as their disposition. If
NARA staff has prepared an appraisal
memorandum for the schedule, it too
includes information about the records.
Further information about the
disposition process is available on
request.
Schedules Pending
1. Department of Defense, National
Reconnaissance Office; Department of
Defense, National GeospatialIntelligence Agency; Department of
Defense, National Security Agency (N1–
525–13–1, 5 items, 5 temporary items).
Routine budget, finance, contracts, and
procurement records associated with a
multi-mission ground station.
E:\FR\FM\02MRN1.SGM
02MRN1
Agencies
[Federal Register Volume 80, Number 40 (Monday, March 2, 2015)]
[Notices]
[Pages 11231-11232]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2015-04166]
-----------------------------------------------------------------------
DEPARTMENT OF LABOR
Employment and Training Administration
Comment Request for Information Collection for Work Opportunity
Tax Credit (WOTC) Program (OMB No. 1205-0371), Extension Without
Revisions of a Currently Approved Collection
AGENCY: Employment and Training Administration (ETA), Labor.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of Labor (Department), as part of its
continuing effort to reduce paperwork and respondent burden, conducts a
preclearance consultation program to provide the public and Federal
agencies with an opportunity to comment on proposed and/or continuing
collections of information in accordance with the Paperwork Reduction
Act of 1995 [44 U.S.C. 3506(c)(2)(A)] (PRA). The PRA helps ensure that
respondents can provide requested data in the desired format with
minimal reporting burden (time and financial resources), collection
instruments are clearly understood and the impact of collection
requirements on respondents can be properly assessed.
Currently, the Office Workforce Investment in ETA is soliciting
comments concerning the proposed request for an extension of a
collection of Work Opportunity Tax Credit (WOTC) program forms without
changes.
DATES: Submit written comments to the office listed in the addresses
section below on or before May 1, 2015.
ADDRESSES: Send written comments to Ms. Kimberly Vitelli, Chief
Division of National Programs Tools and Technical Assistance (DNPTTA),
Room C-4510, Employment and Training Administration, U.S. Department of
Labor, 200 Constitution Avenue NW., Washington, DC 20210. Telephone
number: 202-693-3045 (this is not a toll-free number). Individuals with
hearing or speech impairments may access the telephone number above via
TTY by calling the toll-free Federal Information Relay Service at 1-
877-889-5627 (TTY/TDD). Fax: 202-693-3015. Email:
vitelli.kimberly@dol.gov. To obtain a copy of the proposed information
collection request (ICR), please contact the person listed above.
FOR FURTHER INFORMATION CONTACT: Carmen Ortiz, WOTC National
Coordinator at ortiz.carmen@dol.gov.
SUPPLEMENTARY INFORMATION:
I. Background
The Work Opportunity Tax Credit (WOTC) program was created by the
Small Business Job Protection Act of 1996 (Pub. L. 104-188) and allows
private-for-profit businesses, and 501(c) tax-exempt organizations that
hire veterans, to obtain tax credits from the Internal Revenue Service
(IRS) for hiring hard-to-employ members of nine target groups. State
workforce agencies (SWAs) process these requests and issue employers
the final determination that a new hire is in one of the nine target
groups, which employers then use to claim the tax credit to the IRS.
Other legislation that imposes requirements on the WOTC program include
the Taxpayer Relief Act of 1997 (Pub. L. 105-34), which created the
Welfare-to-Work Tax Credit for a two-year period. The WtWTC expired on
December 2005 and its Long-term TANF Recipient group became part of the
WOTC in 2006 by Pub. L 109-432. Additional legislation includes the Tax
Relief and Health Care Act (Pub. L. 109-432) passed in 2006, the Small
Business and Work Opportunity Tax Act (Pub. L. 110-28) passed in 2007,
the American Recovery and Reinvestment Act of 2009 (Pub. L. 111-5), the
VOW to Hire Heroes Act of 2011 (Pub. L. 112-56), the American Taxpayer
Relief of 2012 (Pub. L. 112-240), the Tax Increase Prevention Act of
2014 (Pub. L. 113-295), and Section 51 of the Internal Revenue (IR)
Code of 1986, as amended. Since its enactment, this program has
experienced a series of authorization lapses and retroactive
reauthorizations by Congress.
On December 19, 2014, President Obama signed into law the Tax
Increase Prevention Act of 2014 (the Act) (Pub. L. 113-295). On
December 31, 2013 the legislative authority of the WOTC program
expired, and this Act amended Sec. 51 of the IR Code by retroactively
reauthorizing WOTC, without any amendments/changes to the program or
the current target groups, through December 31, 2014. This retroactive
extension applies to new hires who began to work for an employer on or
after January 1, 2014 and before January 1, 2015. Currently, the WOTC
program's legislative authority expired on December 31, 2014.
This submission includes five WOTC program forms as follows: (1) A
reporting form (ETA 9058); (2) two processing forms (ETA Forms 9061
(English and Spanish versions) and 9062; (3) and two administrative
forms (ETA Forms 9063 and 9065). ETA Form 9058 is used by SWAs to
report to ETA information on processing of WOTC certification requests.
ETA Form 9061 or 9062 is used by employers to request certification for
their new hires together with the IRS Form 8850. The SWAs use the
information on these two forms to verify target group eligibility and
process the employer's requests. SWAs use ETA Form 9063 to issue the
final certifications to eligible employers or their representatives and
ETA Form 9065 in their administrative quarterly internal audits. The
design and format of ETA Form 9063 and 9065 is optional for the states.
SWAs are no longer required to report to ETA the results of their
internal audits (ETA 9065).
The data collected under this submission is necessary for effective
federal administration of the WOTC program, including allowing ETA and
IRS to oversee state administration of the tax credit. Uniform program
administration procedures and forms assure that businesses, especially
multistate businesses that utilize the WOTC tax credit, receive
consistent treatment from state to state regarding eligibility
determinations and processing of their certification requests, and that
the statutory rules for receipt of this tax credit requests are
administered in a consistent manner by the SWAs.
Since Public Laws 113-295 and 112-240 did not make any changes to
the program or its target groups other than reauthorize the program
through a specific period of time, the program's administrative,
processing and reporting forms have not been revised or amended. These
forms expire on June 30, 2015. ETA is requesting a 3-year expiration
date of June 30, 2018.
II. Review Focus
The Department is particularly interested in comments which:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility;
evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used;
[[Page 11232]]
enhance the quality, utility, and clarity of the
information to be collected; and
minimize the burden of the collection of information on
those who are to respond, including through the use of appropriate
automated, electronic, mechanical, or other technological collection
techniques or other forms of information technology, e.g., permitting
electronic submissions of responses.
III. Current Actions
Type of Review: Extension without revisions.
Title: Work Opportunity Tax Credit (WOTC) program.
OMB Number: 1205-0371.
Affected Public: State Workforce Agencies (SWAs), private for
profit employers, and since 2011, 501(c) tax-exempt organizations
hiring veterans.
Estimated Total Annual Respondents: 990,052.
Annual Frequency: Quarterly, On Occasion, Annually.
Estimated Total Annual Responses: 2,420,624.
Average Time per Response: (For ETA Form 9058--1 hr; ETA Forms
9061-9063--.33; ETA Form 9065--1 hr.; and Record-Keeping--931 hrs.).
Estimated Total Annual Burden Hours: 847,445.
Total Estimated Burden Cost (capital/startup): 0.
Total Burden Cost (operating/maintaining): 0.
We will summarize and/or include in the request for OMB approval of
the ICR, the comments received in response to this comment request;
they will also become a matter of public record.
Portia Wu,
Assistant Secretary for Employment and Training, Labor.
[FR Doc. 2015-04166 Filed 2-27-15; 8:45 am]
BILLING CODE 4510-FP-P