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]


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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