Proposed Collection; Comment Request for Form 8882, 57050-57051 [2015-23606]
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57050
Federal Register / Vol. 80, No. 182 / Monday, September 21, 2015 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2009–26
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 Notice
2009–26, Build America Bonds and
Direct Payment Subsidy
Implementation.
SUMMARY:
Written comments should be
received on or before November 20,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments
to Martha Brinson, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to Kerry Dennis, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Build America Bonds and Direct
Payment Subsidy Implementation.
OMB Number: 1545–2143.
Notice Number: Notice 2009–26.
Abstract: This Notice provides
guidance on tax incentives for Build
America Bonds under § 54AA of the
Internal Revenue Code (‘‘Code’’) and the
implementation plans for the refundable
credit payment procedures for these
bonds. This Notice includes guidance
on the modified Build America Bond
program for Recovery Zone Economic
Development Bonds under § 1400U–2 of
the Code. This Notice provides guidance
on the initial refundable credit payment
procedures, required elections, and
information reporting. This Notice
solicits public comments on the
refundable credit payment procedures
for these bonds. This Notice is intended
to facilitate prompt implementation of
the Build America Bond program and to
enable state and local governments to
begin issuing these bonds for authorized
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purposes to promote economic recovery
and job creation.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and not-for-profit
institutions.
Estimated Number of Respondents:
1,000.
Estimated Average Time per
Respondent: 15 hours.
Estimated Total Annual Burden
Hours: 15,000.
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: August 19, 2015.
Martha Brinson,
IRS Tax Analyst.
[FR Doc. 2015–23607 Filed 9–18–15; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8882
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 Form
8882, Credit for Employer-Provided
Child Care Facilities and Services.
DATES: Written comments should be
received on or before November 20,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments
to Martha Brinson, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Kerry Dennis, at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Employer-Provided
Child Care Facilities and Services.
OMB Number: 1545–1809.
Form Number: 8882.
Abstract: Qualified employers use
Form 8882 to request a credit for
employer-provided child care facilities
and services. Section 45F provides
credit based on costs incurred by an
employer in providing child care
facilities and resource and referral
services. The credit is 25% of the
qualified child care expenditures plus
10% of the qualified child care resource
and referral expenditures for the tax
year, up to a maximum credit of
$150,000 per tax year.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and individuals.
Estimated Number of Respondents:
666,666.
Estimated Time per Respondent: 3
hours, 41 minutes.
SUMMARY:
E:\FR\FM\21SEN1.SGM
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Federal Register / Vol. 80, No. 182 / Monday, September 21, 2015 / Notices
Estimated Total Annual Burden
Hours: 2,459,998.
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 agency’s functions,
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 the requested information.
Approved: August 19, 2015.
Martha Brinson,
IRS Tax Analyst.
[FR Doc. 2015–23606 Filed 9–18–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Reasonable Charges for Inpatient MS–
DRGs and SNF Medical Services;
V3.17, Fiscal Year 2016 Update
Department of Veterans Affairs.
Notice.
AGENCY:
ACTION:
This document updates the
acute inpatient and the skilled nursing
facility/sub-acute inpatient facility
charges. The updated charges are based
on the 2016 Medicare severity diagnosis
related groups (MS–DRGs).
FOR FURTHER INFORMATION CONTACT:
Romona Greene, Chief Business Office
(10NB), Veterans Health
Administration, Department of Veterans
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SUMMARY:
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Affairs, 810 Vermont Avenue NW.,
Washington, DC 20420, (202) 382–2521.
(This is not a toll free number.)
SUPPLEMENTARY INFORMATION: Section
17.101 of Title 38 of the Code of Federal
Regulations (CFR) sets forth the
Department of Veterans Affairs (VA)
medical regulations concerning
‘‘Reasonable Charges’’ for medical care
or services provided or furnished by VA
to a veteran: For a nonservice-connected
disability for which the veteran is
entitled to care (or the payment of
expenses of care) under a health plan
contract; for a nonservice-connected
disability incurred incident to the
Veteran’s employment and covered
under a worker’s compensation law or
plan that provides reimbursement or
indemnification for such care and
services; or, for a nonservice-connected
disability incurred as a result of a motor
vehicle accident in a State that requires
automobile accident reparations
insurance. The methodologies for
establishing billed amounts for several
types of charges are found in 38 CFR
17.101; however, this notice will only
address the acute inpatient and the
skilled nursing facility/sub-acute
inpatient facility charges.
Based on the methodologies set forth
in 38 CFR 17.101(b), this notice updates
the acute inpatient facility charges that
were based on the 2015 Medicare
severity diagnosis related groups (MS–
DRGs). Acute inpatient facility charges
by MS–DRGs are posted on the Internet
site of the Veterans Health
Administration (VHA) Chief Business
Office, currently at https://www.va.gov/
CBO/apps/rates/index.asp, under the
‘‘Reasonable Charges Data Tables’’
section, v3.15 Inpatient Data Table, as
Table A. This Table A corresponds to
the Table A referenced in 79 FR 58048,
September 26, 2014. Table A referenced
in this notice is v3.17, which provides
updated charges based on the 2016 MS–
DRGs, and it will replace Table A
posted on the Internet site of the VHA
Chief Business Office.
Also, this document updates the
skilled nursing facility/sub-acute
inpatient facility all-inclusive per diem
charge using the methodologies set forth
in 38 CFR 17.101(c) and this charge is
adjusted by a geographic area factor that
is based on the location where the care
is provided. See Table ‘‘N’’ Acute
Inpatient and Table ‘‘O’’ Skilled Nursing
Facility (SNF) for the geographic area
factors on the VHA Chief Business
Office Web site under the v3.16 link in
the ‘‘Reasonable Charges Data Tables’’
section, which are not being updated by
this notice. The skilled nursing facility/
sub-acute inpatient facility per diem
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57051
charge is posted on the Internet site of
the VHA’s Chief Business Office,
currently at https://www.va.gov/CBO/
apps/rates/index.asp, under the
‘‘Reasonable Charges Data Tables’’
section, v3.15 as Table B. This Table B
corresponds to the Table B referenced in
79 FR 58048, September 26, 2014. Table
B referenced in this notice is v3.17,
which provides an update to the allinclusive nationwide skilled nursing
facility/sub-acute inpatient facility per
diem charge and will replace Table B
posted on the Internet site of the VHA
Chief Business Office.
The charges in this notice for acute
inpatient and skilled nursing facility/
sub-acute inpatient facility services are
effective October 1, 2015.
This notice is retaining the table
designations used for acute inpatient
facility charges by MS–DRGs, which is
posted on the Internet site of the VHA
Chief Business Office, currently at
https://www.va.gov/CBO/apps/rates/
index.asp, under ‘‘Reasonable Charges
Data Tables.’’ We also are retaining the
table designation used for skilled
nursing facility/sub-acute inpatient
facility charges, which is also posted on
the Internet site of the VHA Chief
Business Office. Accordingly, the tables
identified as being updated by this
notice correspond to the applicable
tables referenced in 79 FR 58048,
September 26, 2014.
The list of data sources presented in
Supplementary Table 1 will be posted
on the Internet site of the VHA Chief
Business Office, currently at https://
www.va.gov/CBO/apps/rates/index.asp,
under ‘‘Reasonable Charges Data
Sources’’ section, v3.15, to reflect the
updated data sources used to establish
the updated charges described in this
notice.
We have also updated the list of VA
medical facility locations. As a
reminder, in Supplementary Table 3,
posted on the Internet site of the VHA
Chief Business Office, currently at
https://www.va.gov/CBO/apps/rates/
index.asp, under the VA Medical
Facility Locations, v3.16 (January,
2015), in the ‘‘VA Medical Facility
Locations’’ section, we set forth the list
of VA medical facility locations, which
includes the first three digits of their zip
codes and provider-based/non-providerbased designations.
Consistent with VA’s regulations, the
updated data tables and supplementary
tables containing the changes described
in this notice will be posted on the
Internet site of the VHA Chief Business
Office, ‘‘Reasonable Charges (Rates)
Information’’ Web page currently at
https://www.va.gov/CBO/apps/rates/
index.asp.
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]]>Agencies
[Federal Register Volume 80, Number 182 (Monday, September 21, 2015)]
[Notices]
[Pages 57050-57051]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-23606]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8882
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 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
Form 8882, Credit for Employer-Provided Child Care Facilities and
Services.
DATES: Written comments should be received on or before November 20,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments to Martha Brinson, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Kerry Dennis,
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the internet at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Employer-Provided Child Care Facilities and
Services.
OMB Number: 1545-1809.
Form Number: 8882.
Abstract: Qualified employers use Form 8882 to request a credit for
employer-provided child care facilities and services. Section 45F
provides credit based on costs incurred by an employer in providing
child care facilities and resource and referral services. The credit is
25% of the qualified child care expenditures plus 10% of the qualified
child care resource and referral expenditures for the tax year, up to a
maximum credit of $150,000 per tax year.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
individuals.
Estimated Number of Respondents: 666,666.
Estimated Time per Respondent: 3 hours, 41 minutes.
[[Page 57051]]
Estimated Total Annual Burden Hours: 2,459,998.
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 agency's functions, 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 the requested
information.
Approved: August 19, 2015.
Martha Brinson,
IRS Tax Analyst.
[FR Doc. 2015-23606 Filed 9-18-15; 8:45 am]
BILLING CODE 4830-01-P
