Proposed Collection; Comment Request for Notice 2009-26, 57050 [2015-23607]
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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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DATES:
VerDate Sep<11>2014
15:14 Sep 18, 2015
Jkt 235001
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
PO 00000
Frm 00091
Fmt 4703
Sfmt 4703
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
21SEN1
]]>Agencies
[Federal Register Volume 80, Number 182 (Monday, September 21, 2015)]
[Notices]
[Page 57050]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-23607]
[[Page 57050]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2009-26
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
Notice 2009-26, Build America Bonds and Direct Payment Subsidy
Implementation.
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 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 Sec. 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 Sec. 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 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 for-profit 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
