Agency Information Collection Activities; Comment Request; Inflation Reduction Act Wage Rates and Wage Determinations, 78712-78713 [2022-27830]

Agencies

• Wage and Hour Division
• DEPARTMENT OF LABOR

[Federal Register Volume 87, Number 245 (Thursday, December 22, 2022)]
[Notices]
[Pages 78712-78713]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-27830]


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DEPARTMENT OF LABOR

Wage and Hour Division


Agency Information Collection Activities; Comment Request; 
Inflation Reduction Act Wage Rates and Wage Determinations

AGENCY: Wage and Hour Division, Department of Labor.

ACTION: Notice.

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SUMMARY: The Department of Labor (Department) is soliciting comments 
concerning a proposed extension of the information collection request 
(ICR) titled ``Inflation Reduction Act Wage Rates and Wage 
Determinations.'' This comment request is part of continuing 
Departmental efforts to reduce paperwork and respondent burden in 
accordance with the Paperwork Reduction Act of 1995 (PRA). The 
Department proposes to extend the approval of this existing information 
collection without change to existing requirements. This program helps 
to ensure that requested data can be provided in the desired format, 
reporting burden (time and financial resources) is minimized, 
collection instruments are clearly understood, and the impact of 
collection requirements on respondents can be properly assessed. A copy 
of the proposed information request can be obtained by contacting the 
office listed below in the FOR FURTHER INFORMATION CONTACT section of 
this Notice.

DATES: Written comments must be submitted to the office listed in the

[[Page 78713]]

ADDRESSES section below on or before February 21, 2023.

ADDRESSES: You may submit comments identified by Control Number 1235-
0034, by either one of the following methods: Email: 
[email protected]; Mail, Hand Delivery, Courier: Division of 
Regulations, Legislation, and Interpretation, Wage and Hour, U.S. 
Department of Labor, Room S-3502, 200 Constitution Avenue NW, 
Washington, DC 20210.
    Instructions: Please submit one copy of your comments by only one 
method. All submissions received must include the agency name and 
Control Number identified above for this information collection. 
Because we continue to experience delays in receiving mail in the 
Washington, DC area, commenters are strongly encouraged to transmit 
their comments electronically via email or to submit them by mail 
early. Comments, including any personal information provided, become a 
matter of public record. They will also be summarized and/or included 
in the request for Office of Management and Budget (OMB) approval of 
the information collection request.

FOR FURTHER INFORMATION CONTACT: Amy DeBisschop, Division of 
Regulations, Legislation, and Interpretation, Wage and Hour Division, 
U.S. Department of Labor, Room S-3502, 200 Constitution Avenue NW, 
Washington, DC 20210; telephone: (202) 693-0406 (this is not a toll-
free number). Alternative formats are available upon request by calling 
1-866-487-9243. If you are deaf, hard of hearing, or have a speech 
disability, please dial 7-1-1 to access telecommunications relay 
services.

SUPPLEMENTARY INFORMATION:

I. Background

    On August 16, 2022, President Biden signed H.R. 5376 (Pub. L. 117-
169), a budget reconciliation measure commonly referred to as the 
``Inflation Reduction Act of 2022'' (IRA). The IRA contains several 
sections that provide enhanced tax incentives to pay prevailing wages.
    The increased credit and deduction amounts generally become 
effective for qualified facilities, projects, property, or equipment 
that begin construction (or begin installation under IRC 179D) 60 days 
after publication of guidance by the Secretary of the Treasury. The 
guidance states, in part:

    To rely on the procedures to request a wage determination or 
wage rate, and to rely on the wage determination or rate provided in 
response to the request, the taxpayer must contact the Department of 
Labor, Wage and Hour Division via email at [email protected] 
and provide the Wage and Hour Division with the type of facility, 
facility location, proposed labor classifications, proposed 
prevailing wage rates, job descriptions and duties, and any 
rationale for the proposed classifications. After review, the 
Department of Labor, Wage and Hour Division will notify the taxpayer 
as to the labor classifications and wage rates to be used for the 
type of work in question in the area in which the facility is 
located.

    The IRA allows taxpayers to claim enhanced tax credit and deduction 
amounts in situations in which Davis-Bacon Act (DBA) prevailing wage 
rates are not required but are voluntarily paid as a condition of 
claiming the enhanced amount. The purpose of this ICR is to obtain 
approval to collect the data needed to issue wage rates for the 
universe of respondents who are not already included in the collection 
approved under 1235-0023 (those who are subject to the DBA and the 
Davis-Bacon Related Acts (DBRA)). This collection applies to those 
outside the scope of DBA/DBRA who will need an applicable wage 
determination or wage rates for classifications that are not in an 
applicable wage determination to satisfy prevailing wage requirements 
and thereby take the enhanced tax credit and deduction amounts under 
the IRA.
    This information collection is subject to the PRA. A federal agency 
generally cannot conduct or sponsor a collection of information, and 
the public is generally not required to respond to an information 
collection, unless the OMB under the PRA approves it and displays a 
currently valid OMB Control Number. In addition, notwithstanding any 
other provisions of law, no person shall generally be subject to 
penalty for failing to comply with a collection of information that 
does not display a valid Control Number. See 5 CFR 1320.5(a) and 
1320.6. The Department obtains OMB approval for this information 
collection under Control Number 1235-0034.
    OMB authorization for an ICR cannot be for more than 3 years 
without renewal, and the current approval for this collection will 
expire on May 31, 2023. The Department seeks to extend PRA 
authorization for this information collection for 3 more years, without 
any change to existing requirements. The Department notes that existing 
information collection requirements submitted to the OMB receive a 
month-to-month extension while they undergo review.
    Interested parties are encouraged to send comments to the 
Department at the address shown in the ADDRESSES section within 60 days 
of publication of this notice in the Federal Register. To help ensure 
appropriate consideration, comments should mention OMB Control Number 
1235-0034.

II. Review Focus

    The Department of Labor 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;
     Enhance the quality, utility, and clarity of the 
information to be collected;
     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;
     Minimize the burden of the collection of information on 
those who are to respond, including 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

    The Department of Labor seeks approval for an extension of this 
information collection to ensure taxpayers may take advantage of the 
enhanced tax provisions of the Inflation Reduction Act.
    Type of Review: Extension.
    Agency: Wage and Hour Division.
    Title: Inflation Reduction Act Wage Rates and Wage Determinations.
    OMB Control Number: 1235-0034.
    Affected Public: Private Sector: Businesses or other for-profits; 
not-for-profit institutions.
    Total Respondents: 1,727.
    Total Annual Responses: 1,727.
    Estimated Total Burden Hours: 432.
    Estimated Time per Response: 15 minutes per response.
    Frequency: On occasion.
    Total Burden Costs: $22,943.
    Total Burden Costs (Operations/Maintenance): $0.

    Dated: December 14, 2022.
Amy DeBisschop,
Director, Division of Regulations, Legislation, and Interpretation.
[FR Doc. 2022-27830 Filed 12-21-22; 8:45 am]
BILLING CODE 4510-27-P