Proposed Collection; Comment Request for Disabled Access Credit, 55740-55741 [2020-19858]

Download as PDF 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 Jkt 250001 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 Frm 00106 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 E:\FR\FM\09SEN1.SGM 09SEN1

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]


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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.

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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