Proposed Collection; Requesting Comments on Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit and Revenue Procedure 2022-42, 80578-80579 [2022-28402]

Download as PDF 80578 Federal Register / Vol. 87, No. 250 / Friday, December 30, 2022 / Notices khammond on DSKJM1Z7X2PROD with NOTICES Support Facility Project, pursuant to 40 Code of Federal Regulations (CFR) 1505.2 and 23 CFR 771.127, Caltrans issued a ROD for the Pier B Street Freight Corridor Reconstruction Project, which is a component of the Pier B OnDock Rail Support Facility Project. Caltrans is a cooperating agency for the Pier B On-Dock Rail Support Facility Project. This ROD is solely for Caltrans approval of the Pier B Street Freight Corridor Reconstruction Project. The Pier B Street Freight Corridor Reconstruction Project scope includes the following: • Pier B Street: Realignment of Pier B St between Pico Avenue and Anaheim Street and widening into two lanes in each direction to improve goods movement mobility and enhance pedestrian travel. The realignment of Pier B Street would require the reconstruction of two intersections, at Anaheim Way and Edison Avenue. • 9th Street Crossing: The existing atgrade 9th Street railroad grade crossing would be closed. After the intersection with 9th street is closed, access to Interstate 710 (I–710) would remain open at Pico Avenue, where the existing ramp at the 9th Street/Pico Avenue intersection is located. Access to Anaheim Street would be shifted to Anaheim Way and Farragut Avenue at the western end of Pier B Street. • Removal of Shoemaker Ramps: The Shoemaker ramps and approaches would be removed. The Shoemaker north approach and the 9th Street bridge north approach would be demolished. • Pico Avenue: Pico Avenue is located within a narrow corridor between I–710 and several buildings, terminals, and ramps. Pico Avenue would be realigned to the west from Pier B St/I–710 ramps south to approximately Pier D Street to accommodate the addition of railroad tracks. The existing at-grade crossing at Pico Avenue/Pier D Street would be closed. • Sidewalk: The construction of new sidewalk on the south side of Pier B St and along the west 7 side of Pico Ave. Dated: December 23, 2022. Vincent P. Mammano, Division Administrator, Federal Highway Administration, California Division. [FR Doc. 2022–28424 Filed 12–29–22; 8:45 am] DEPARTMENT OF THE TREASURY Office of Foreign Assets Control Notice of OFAC Sanctions Actions Office of Foreign Assets Control, Treasury. ACTION: Notice. AGENCY: The U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) is publishing the names of one or more persons that have been removed from OFAC’s Specially Designated Nationals and Blocked Persons List (SDN List) and the List of Foreign Sanctions Evaders (FSE List). Their property and interests in property are no longer blocked, and U.S. persons are no longer generally prohibited from engaging in transactions with them. DATES: See SUPPLEMENTARY INFORMATION section for applicable date(s). FOR FURTHER INFORMATION CONTACT: OFAC: Andrea Gacki, Director, tel.: 202– 622–2480; Associate Director for Global Targeting, tel: 202–622–2420; Assistant Director for Licensing, tel.: 202–622– 2480; Assistant Director for Regulatory Affairs, tel.: 202–622–4855; or the Assistant Director for Sanctions Compliance & Evaluation, tel.: 202–622– 2490. SUMMARY: SUPPLEMENTARY INFORMATION: Electronic Availability The SDN List and additional information concerning OFAC sanctions programs are available on OFAC’s website (www.treasury.gov/ofac). Notice of OFAC Actions On December 12, 2022, OFAC determined that the following persons, who had been designated pursuant to Executive Order 13582 of August 17, 2011, ‘‘Blocking Property of the Government of Syria and Prohibiting Certain Transactions With Respect to Syria’’ and sanctioned pursuant to Executive Order 13608 of May 1, 2012 ‘‘Prohibiting Certain Transactions With and Suspending Entry Into the United States of Foreign Sanctions Evaders With Respect to Iran and Syria, ’’ should be removed from the SDN List and FSE List, and that the property and interests in property subject to U.S. jurisdiction of the following persons are unblocked and lawful transactions involving U.S. persons are no longer prohibited. Entity BILLING CODE 4910–RY–P 1. RIXO INTERNATIONAL TRADING LTD., Lindenstrasse 2, Baar 6340, Switzerland; website https://www.rixo international.com [SYRIA] [FSE–SY]. VerDate Sep<11>2014 17:08 Dec 29, 2022 Jkt 259001 PO 00000 Frm 00057 Fmt 4703 Sfmt 4703 Individual 1. BEKTAS, Halis; DOB 13 Feb 1966; citizen Switzerland; Passport X0906223 (Switzerland) (individual) [SYRIA] [FSE–SY]. Dated: December 12, 2022. Andrea M. Gacki, Director, Office of Foreign Assets Control, U.S. Department of the Treasury. [FR Doc. 2022–28440 Filed 12–29–22; 8:45 am] BILLING CODE 4810–AL–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Requesting Comments on Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit and Revenue Procedure 2022– 42 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning qualified plug-in electric vehicle credit and Revenue Procedure 2022–42. DATES: Written comments should be received on or before February 28, 2023 to be assured of consideration. ADDRESSES: Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to pra.comments@irs.gov. Include OMB Control No. 1545–2137 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Andres Garcia, (202) 317– 4542, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at andres.garcia@irs.gov. SUPPLEMENTARY INFORMATION: Title: Qualified Plug-in Electric Vehicle Credit and Rev. Proc 2022–46. OMB Number: 1545–2137. Form Number: 8936, 8936–A and Schedule 1 (Form 8936–A). Abstract: For tax years beginning after 2008, Form 8936 is used to figure the credit for qualified plug-in electric drive motor vehicles placed in service during the tax year. The credit attributable to SUMMARY: E:\FR\FM\30DEN1.SGM 30DEN1 khammond on DSKJM1Z7X2PROD with NOTICES Federal Register / Vol. 87, No. 250 / Friday, December 30, 2022 / Notices depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit. For tax year beginning after 2022, Form 8936–A and Schedule 1 (Form 8936–A) are used to figure the Qualified Commercial Clean Vehicle Credit. Notice 2009–54 sets forth guidance relating to the qualified plug-in electric drive motor vehicle credit under section 30D of the Internal Revenue Code, as in effect for vehicles acquired after December 31, 2009. Revenue Procedure 2022–42 (Rev. Proc. 2022–42) provides procedures for a vehicle manufacturer to certify that they are a qualified manufacturer of such vehicles and submit reports that a motor vehicle meets certain requirements for the clean vehicle credit(s) available under sections 30D, 45W, and/or 25E, to report the amount of the credit available with respect to the motor vehicle, and for sellers to report the sales of such vehicles. Current Actions: There are no changes being made to the collection. IRS is seeking approval to extend the OMB expiration date. Type of Review: Extension of a currently approved collection. Affected Public: Individual, businesses, and other for-profit organizations. Form 8936: Estimated Number of Respondents: 500. Estimated Number of Responses: 500. Estimated Time per Response: 7 hours. Estimated Total Annual Burden Hours: 35,000. Form 8936–A and Schedule 1 (Form 8936–A): Estimated Number of Respondents: 129. Estimated Number of Responses: 129. Estimated Time per Response: 2.90 hours. Estimated Total Annual Burden Hours: 374 hours. Notice 2009–89: Estimated Number of Respondents: 12. Estimated Number of Responses: 12. Estimated Time Per Response: 23.33 hours. Estimated Total Annual Burden Hours: 280 hours. Rev. Proc. 2022–42, annual reports: Estimated Number of Respondents: 52,165. Estimated Number of Responses: 52,165. Estimated Time per Response: 15 minutes. Estimated Total Annual Burden Hours: 13,041 hours. VerDate Sep<11>2014 17:08 Dec 29, 2022 Jkt 259001 Rev. Proc. 2022–42, monthly reports: Estimated Number of Respondents: 150. Estimated Number of Responses: 1,800. Estimated Time per Response: 15 minutes. Estimated Total Annual Burden Hours: 450 hours. 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: December 23, 2022. Andres Garcia Leon, Supervisory Tax Analyst. [FR Doc. 2022–28402 Filed 12–29–22; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Superfund Chemical Substance Tax; Request To Modify List of Taxable Substances; Filing of Petition for Polyphenylene Sulfide Internal Revenue Service (IRS), Treasury. ACTION: Notice of filing and request for comments. AGENCY: PO 00000 Frm 00058 Fmt 4703 Sfmt 4703 80579 This notice of filing announces that a petition has been filed pursuant to Revenue Procedure 2022– 26, 2022–29 I.R.B. 90, requesting that polyphenylene sulfide be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified. DATES: Written comments and requests for a public hearing must be received on or before February 28, 2023. ADDRESSES: Commenters are encouraged to submit public comments or requests for a public hearing relating to this petition electronically via the Federal eRulemaking Portal at https:// www.regulations.gov (indicate public docket number IRS–2022–0037 or polyphenylene sulfide) by following the online instructions for submitting comments. Comments cannot be edited or withdrawn once submitted to the Federal eRulemaking Portal. Alternatively, comments and requests for a public hearing may be mailed to: Internal Revenue Service, Attn: CC:PA:LPD:PR (Notice of Filing for Polyphenylene Sulfide), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. All comments received are part of the public record and subject to public disclosure. All comments received will be posted without change to www.regulations.gov, including any personal information provided. You should submit only information that you wish to make publicly available. If a public hearing is scheduled, notice of the time and place for the hearing will be published in the Federal Register. FOR FURTHER INFORMATION CONTACT: Please contact Amanda F. Dunlap, (202) 317–6855 (not a toll-free number). SUPPLEMENTARY INFORMATION: (a) Overview. The petition requesting the addition of polyphenylene sulfide to the list of taxable substances under section 4672(a) of the Internal Revenue Code contains the information detailed in paragraph (b) of this document. The information is provided for public notice and comment pursuant to section 9 of Rev. Proc. 2022–26. The publication of petition content in this notice of filing does not constitute Department of the Treasury or Internal Revenue Service confirmation of the accuracy of the information published. (b) Petition Content. (1) Substance name: Polyphenylene sulfide. According to the petition, these are the commonly used substance names for polyphenylene sulfide: SUMMARY: E:\FR\FM\30DEN1.SGM 30DEN1

Agencies

[Federal Register Volume 87, Number 250 (Friday, December 30, 2022)]
[Notices]
[Pages 80578-80579]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-28402]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on Form 8936, Qualified 
Plug-in Electric Drive Motor Vehicle Credit and Revenue Procedure 2022-
42

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
qualified plug-in electric vehicle credit and Revenue Procedure 2022-
42.

DATES: Written comments should be received on or before February 28, 
2023 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Include OMB Control No. 
1545-2137 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Andres Garcia, (202) 
317-4542, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Qualified Plug-in Electric Vehicle Credit and Rev. Proc 
2022-46.
    OMB Number: 1545-2137.
    Form Number: 8936, 8936-A and Schedule 1 (Form 8936-A).
    Abstract: For tax years beginning after 2008, Form 8936 is used to 
figure the credit for qualified plug-in electric drive motor vehicles 
placed in service during the tax year. The credit attributable to

[[Page 80579]]

depreciable property (vehicles used for business or investment 
purposes) is treated as a general business credit. Any credit not 
attributable to depreciable property is treated as a personal credit. 
For tax year beginning after 2022, Form 8936-A and Schedule 1 (Form 
8936-A) are used to figure the Qualified Commercial Clean Vehicle 
Credit. Notice 2009-54 sets forth guidance relating to the qualified 
plug-in electric drive motor vehicle credit under section 30D of the 
Internal Revenue Code, as in effect for vehicles acquired after 
December 31, 2009. Revenue Procedure 2022-42 (Rev. Proc. 2022-42) 
provides procedures for a vehicle manufacturer to certify that they are 
a qualified manufacturer of such vehicles and submit reports that a 
motor vehicle meets certain requirements for the clean vehicle 
credit(s) available under sections 30D, 45W, and/or 25E, to report the 
amount of the credit available with respect to the motor vehicle, and 
for sellers to report the sales of such vehicles.
    Current Actions: There are no changes being made to the collection. 
IRS is seeking approval to extend the OMB expiration date.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individual, businesses, and other for-profit 
organizations.
    Form 8936:
    Estimated Number of Respondents: 500.
    Estimated Number of Responses: 500.
    Estimated Time per Response: 7 hours.
    Estimated Total Annual Burden Hours: 35,000.
    Form 8936-A and Schedule 1 (Form 8936-A):
    Estimated Number of Respondents: 129.
    Estimated Number of Responses: 129.
    Estimated Time per Response: 2.90 hours.
    Estimated Total Annual Burden Hours: 374 hours.
    Notice 2009-89:
    Estimated Number of Respondents: 12.
    Estimated Number of Responses: 12.
    Estimated Time Per Response: 23.33 hours.
    Estimated Total Annual Burden Hours: 280 hours.
    Rev. Proc. 2022-42, annual reports:
    Estimated Number of Respondents: 52,165. Estimated Number of 
Responses: 52,165.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 13,041 hours.
    Rev. Proc. 2022-42, monthly reports:
    Estimated Number of Respondents: 150.
    Estimated Number of Responses: 1,800.
    Estimated Time per Response: 15 minutes.
    Estimated Total Annual Burden Hours: 450 hours.
    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: December 23, 2022.
Andres Garcia Leon,
Supervisory Tax Analyst.
[FR Doc. 2022-28402 Filed 12-29-22; 8:45 am]
BILLING CODE 4830-01-P


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