Proposed Collection; Comment Request for Disabled Access Credit, 55740-55741 [2020-19858]
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55740
Federal Register / Vol. 85, No. 175 / Wednesday, September 9, 2020 / Notices
SUPPLEMENTARY INFORMATION:
Title: Investment Interest Expense
Deduction.
OMB Number: 1545–0191.
Form Number: Form 4952.
Abstract: Interest expense paid by an
individual, estate, or trust on a loan
allocable to property held for
investment may not be fully deductible
in the current year. Form 4952 is used
to compute the amount of investment
interest expense deductible for the
current year and the amount, if any, to
carry forward to future years.
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: Individuals or
households and business or other forprofit organizations.
Estimated Number of Respondents:
137,064.
Estimated Time per Respondent: 1
hour, 30 minutes.
Estimated Total Annual Burden
Hours: 205,596.
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.
VerDate Sep<11>2014
17:06 Sep 08, 2020
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Approved: September 2, 2020.
Sara L. Covington,
IRS Tax Analyst.
Notice and request for
comments.
ACTION:
[FR Doc. 2020–19857 Filed 9–8–20; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Art Advisory Panel—Notice of Closed
Meeting
Internal Revenue Service,
Treasury.
ACTION: Notice of closed meeting of Art
Advisory Panel.
AGENCY:
Closed meeting of the Art
Advisory Panel will be held virtually by
WebEx.
DATES: The meeting will be held
September 23, 2020.
ADDRESSES: The closed meeting of the
Art Advisory Panel will be held
virtually by WebEx.
FOR FURTHER INFORMATION CONTACT:
Maricarmen Cuello, AP:SEPR:AAS, 51
SW 1st Avenue, Room 1014, Miami, FL
33130. Telephone (305) 982–5364 (not a
toll free number).
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App., that a
closed meeting of the Art Advisory
Panel will be held virtually by WebEx.
The agenda will consist of the review
and evaluation of the acceptability of
fair market value appraisals of works of
art involved in Federal income, estate,
or gift tax returns. This will involve the
discussion of material in individual tax
returns made confidential by the
provisions of 26 U.S.C. 6103.
A determination as required by
section 10(d) of the Federal Advisory
Committee Act has been made that this
meeting is concerned with matters listed
in sections 552b(c)(3), (4), (6), and (7),
of the Government in the Sunshine Act,
and that the meeting will not be open
to the public.
SUMMARY:
Andrew J. Keyso,
Chief, Appeals.
[FR Doc. 2020–19867 Filed 9–8–20; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Disabled Access Credit
Internal Revenue Service (IRS),
Treasury.
AGENCY:
PO 00000
Frm 00105
Fmt 4703
Sfmt 4703
The Internal Revenue Service,
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
the disabled access credit.
DATES: Written comments should be
received on or before November 9, 2020
to be assured of consideration.
ADDRESSES: Direct all written comments
to Paul Adams, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for copies of the form and
instructions should be directed to Sara
Covington, at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or at (737)
800–6149, or through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disabled Access Credit.
OMB Number: 1545–1205.
Form Number: Form 8826.
Abstract: Internal Revenue Code
section 44. allows eligible small
businesses to claim a credit of 50% of
the eligible access expenditures that
exceeds $250 but do not exceed
$10,000. Form 8826, Disabled Access
Credit, is used by eligible small
businesses to claim the 50 percent credit
eligible access expenditures to comply
with the requirements under the
Americans with Disabilities Act of 1990.
The credit is part of the general business
credit. Form 8826 is used to figure the
credit and the tax liability limit.
Current Actions: There are no changes
being made to the form at this time. This
request is for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, farms.
Estimated Number of Respondents:
4,759.
Estimated Time per Respondent: 5
hrs., 7 minutes.
Estimated Total Annual Burden
Hours: 24,366.
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
SUMMARY:
E:\FR\FM\09SEN1.SGM
09SEN1
Federal Register / Vol. 85, No. 175 / Wednesday, September 9, 2020 / Notices
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: September 2, 2020.
Sara L. Covington,
IRS, Tax Analyst.
[FR Doc. 2020–19858 Filed 9–8–20; 8:45 am]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
18:58 Sep 08, 2020
Jkt 250001
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0342]
Agency Information Collection Activity
Under OMB Review: Application and
Training Agreement For
Apprenticeship and On-the-Job
Training Programs
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of 1995
this notice announces that the Veterans
Benefits Administration (VBA),
Department of Veterans Affairs, will
submit the collection of information
abstracted below to the Office of
Management and Budget (OMB) for
review and comment. The PRA
submission describes the nature of the
information collection and its expected
cost and burden; it includes the actual
data collection instrument.
DATES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function. Refer to ‘‘OMB Control
No. 2900–0342.
FOR FURTHER INFORMATION CONTACT:
Danny S. Green, Enterprise Records
Service (005R1B), Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420, (202) 421–
1354 or email danny.green2@va.gov.
Please refer to ‘‘OMB Control No. 2900–
0342’’ in any correspondence.
SUPPLEMENTARY INFORMATION:
Authority: 10 U.S.C. 16131(d), 16136,
and section 510 of chapter 31. 38 U.S.C.
SUMMARY:
PO 00000
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Fmt 4703
Sfmt 9990
55741
3034(a)(1), 3241(a)(1), 3323(a), 3534(a),
3671, 3672, 3687(a); 38 CFR 21.4150(c),
21.4261(b) and (c), 21.5250(a),
21.7220(a), and 21.7720.
Title: Application and Training
Agreement For Apprenticeship and Onthe-Job Training Programs.
OMB Control Number: 2900–0342.
Type of Review: Revision of a
currently approved collection.
Abstract: Each on-the-job trainee must
receive a training agreement in
accordance with statutory and
regulatory requirements. VA form 22–
8864 (or the training agreement
provided by the SAA) is used to meet
these requirements. VA Form 22–8865
(or the equivalent tool provided by the
SAAs) is used to ensure that training
programs meet the statutory and
regulatory requirements for approval.
An agency may not conduct or
sponsor, and a person is not required to
respond to a collection of information
unless it displays a currently valid OMB
control number. The Federal Register
Notice with a 60-day comment period
soliciting comments on this collection
of information was published at 85 FR
119 on June 19, 2020, at pages 37156
and 37157.
Affected Public: Individuals or
households.
Estimated Annual Burden: 11,744
hours.
Estimated Average Burden per
Respondent: 120 minutes.
Frequency of Response: Once on
occasion.
Actual Number of Respondents:
5,872.
By direction of the Secretary.
Danny S. Green,
VA Clearance Officer, Office of Quality,
Performance and Risk, Department of
Veterans Affairs.
[FR Doc. 2020–19823 Filed 9–8–20; 8:45 am]
BILLING CODE 8320–01–P
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Agencies
[Federal Register Volume 85, Number 175 (Wednesday, September 9, 2020)]
[Notices]
[Pages 55740-55741]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-19858]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Disabled Access Credit
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, 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
information collections, as required by the Paperwork Reduction Act of
1995. The IRS is soliciting comments concerning the disabled access
credit.
DATES: Written comments should be received on or before November 9,
2020 to be assured of consideration.
ADDRESSES: Direct all written comments to Paul Adams, Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for copies of the form and
instructions should be directed to Sara Covington, at Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224,
or at (737) 800-6149, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Disabled Access Credit.
OMB Number: 1545-1205.
Form Number: Form 8826.
Abstract: Internal Revenue Code section 44. allows eligible small
businesses to claim a credit of 50% of the eligible access expenditures
that exceeds $250 but do not exceed $10,000. Form 8826, Disabled Access
Credit, is used by eligible small businesses to claim the 50 percent
credit eligible access expenditures to comply with the requirements
under the Americans with Disabilities Act of 1990. The credit is part
of the general business credit. Form 8826 is used to figure the credit
and the tax liability limit.
Current Actions: There are no changes being made to the form at
this time. This request is for renewal purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, farms.
Estimated Number of Respondents: 4,759.
Estimated Time per Respondent: 5 hrs., 7 minutes.
Estimated Total Annual Burden Hours: 24,366.
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
[[Page 55741]]
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: September 2, 2020.
Sara L. Covington,
IRS, Tax Analyst.
[FR Doc. 2020-19858 Filed 9-8-20; 8:45 am]
BILLING CODE 4830-01-P