Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service (IRS) Information Collection Request, 55123 [2023-17399]
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55123
Federal Register / Vol. 88, No. 155 / Monday, August 14, 2023 / Notices
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Internal
Revenue Service (IRS) Information
Collection Request
Departmental Offices,
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before September 13, 2023 to be
assured of consideration.
ADDRESSES: 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.
Copies of the submissions may be
obtained from Melody Braswell by
emailing PRA@treasury.gov, calling
(202) 622–1035, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
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SUMMARY:
Internal Revenue Service (IRS)
1. Title: Pre-Filing Registration for
Elective Payment and Transfer
Elections.
OMB Number: 1545–NEW.
Type of Review: New information
collection request.
Description: The collection of
information contains reporting and
recordkeeping requirements. The
recordkeeping requirements are
considered general tax records under
Section 1.6001–1(e). These records are
required for IRS to validate that
taxpayers have met the regulatory
requirements and are entitled to transfer
the credits. For PRA purposes, general
tax records are already approved by
OMB under 1545–0047 for tax-exempt
organizations and government entities;
under 1545–0074 for individuals; and
under 1545–0123 for business entities.
These reporting requirements include
a requirement to register with IRS to
make the elective payment election or
the transfer election in §§ 1.48D–6T,
VerDate Sep<11>2014
17:38 Aug 11, 2023
Jkt 259001
1.6417–5T, 1.6418–4T. This pre-filing
registration requirement is being
submitted to OMB and will be
processed in accordance with the PRA
as required by 5 CFR 1320.10. This
collection of information is necessary to
prevent duplication, fraud, improper
payments, or excessive payments under
sections 48D, 6417 and 6418 of the
Code. The IRS is seeking a new OMB
control number (1545–NEW) for the preregistration requirements.
Form: Advanced Manufacturing
Investment Credit 1.48D–6T(c), Elective
Payment of Applicable Credits 1.6417–
5T, Transfer of Certain Credits 1.6418–
4T.
Affected Public: Private Sector.
(1) Under section 48D, taxpayers
eligible to elect the elective payment
election of the advanced manufacturing
investment credit.
Estimated total annual reporting
burden: 271 hours.
Estimated average annual burden per
respondent: 5.41 hours.
Estimated number of respondents: 50.
(2) Under section 6417, tax-exempt
organizations, State and local
governments, Indian tribal governments,
Alaska Native Corporations, the
Tennessee Valley Authority, rural
electric cooperatives, and certain
taxpayers eligible to elect the elective
payment of applicable credits in a
taxable year.
Estimated total annual reporting
burden: 126,200 hours.
Estimated average annual burden per
respondent: 6.31 hours.
Estimated number of respondents is:
20,000.
(3) Under section 6418, eligible
taxpayers that elect to transfer eligible
credits in a taxable year.
Estimated total annual reporting
burden: 308,000 hours.
Estimated average annual burden per
respondent: 6.16 hours.
Estimated number of respondents:
50,000.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023–17399 Filed 8–11–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Research Advisory Committee on Gulf
War Veterans’ Illnesses, Notice of
Meeting, Amended
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act, 5 U.S.C. ch.
PO 00000
Frm 00117
Fmt 4703
Sfmt 4703
10., that the Research Advisory
Committee on Gulf War Veterans’
Illnesses will meet at the Department of
Veterans Affairs, 810 Vermont Avenue
NW, Washington, DC 20420 in Room
230. The meeting sessions will begin
and end as follows:
Dates
September 7,
2023
September 8,
2023
Times
9:00 a.m. to 2:30 p.m. Eastern
Time (ET).
9:00 a.m. to 1:30 p.m. (ET).
All sessions will be open to the
public. For interested parties who
cannot attend in person, this meeting
will also be available by
videoconference by connecting to
Webex at the following URLs:
September 7, 2023, 9:00 a.m. to 2:30
p.m. (ET):
https://veteransaffairs.webex.com/
veteransaffairs/j.php?
MTID=m973072c682802f428665ee5a3
7cb3d18 or join by phone: 1–833–558–
0712 Toll-free; meeting number (access
code): 2762 359 0372. Meeting
password: RACGWVI_Day1September 8,
2023, 9:00 a.m. to 1:30 p.m. (ET):
https://veteransaffairs.webex.com/
veteransaffairs/j.php?
MTID=m32f2b30d08ef4c61e4a7deccf
3be9bdc or join by phone: 1–833–558–
0712 Toll-free; meeting number (access
code): 2764 342 8041. Meeting
password: RACGWVI_Day2
The purpose of the Committee is to
provide advice and make
recommendations to the Secretary of
Veterans Affairs on proposed research
studies, research plans, and research
strategies relating to the health
consequences of military service in the
Southwest Asia theater of operations
during the Gulf War in 1990–91.
The Committee will review VA
program activities related to Gulf War
Veterans’ illnesses and updates on
relevant scientific research published
since the last Committee meeting. This
meeting will focus in part on (1)
discussion of the current state of GWI
case definition and scientific strength of
evidence needed for translational
application and implementation, (2)
new technologies that may aid in
advancing the understanding of Gulf
War Illness, and (3) deliberation of
RACGWVI recommendations.
The meeting will include time
reserved for public comments before the
meeting closes on September 8, 2023.
Individuals who wish to address the
Committee may submit a 1–2 page
summary of their comments for
inclusion in the official meeting record.
Members of the public may submit
written statements for the Committee’s
E:\FR\FM\14AUN1.SGM
14AUN1
Agencies
[Federal Register Volume 88, Number 155 (Monday, August 14, 2023)]
[Notices]
[Page 55123]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-17399]
[[Page 55123]]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Internal Revenue Service (IRS) Information
Collection Request
AGENCY: Departmental Offices, Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
DATES: Comments should be received on or before September 13, 2023 to
be assured of consideration.
ADDRESSES: 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.
Copies of the submissions may be obtained from Melody Braswell by
emailing [email protected], calling (202) 622-1035, or viewing the
entire information collection request at www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
1. Title: Pre-Filing Registration for Elective Payment and Transfer
Elections.
OMB Number: 1545-NEW.
Type of Review: New information collection request.
Description: The collection of information contains reporting and
recordkeeping requirements. The recordkeeping requirements are
considered general tax records under Section 1.6001-1(e). These records
are required for IRS to validate that taxpayers have met the regulatory
requirements and are entitled to transfer the credits. For PRA
purposes, general tax records are already approved by OMB under 1545-
0047 for tax-exempt organizations and government entities; under 1545-
0074 for individuals; and under 1545-0123 for business entities.
These reporting requirements include a requirement to register with
IRS to make the elective payment election or the transfer election in
Sec. Sec. 1.48D-6T, 1.6417-5T, 1.6418-4T. This pre-filing registration
requirement is being submitted to OMB and will be processed in
accordance with the PRA as required by 5 CFR 1320.10. This collection
of information is necessary to prevent duplication, fraud, improper
payments, or excessive payments under sections 48D, 6417 and 6418 of
the Code. The IRS is seeking a new OMB control number (1545-NEW) for
the pre-registration requirements.
Form: Advanced Manufacturing Investment Credit 1.48D-6T(c),
Elective Payment of Applicable Credits 1.6417-5T, Transfer of Certain
Credits 1.6418-4T.
Affected Public: Private Sector.
(1) Under section 48D, taxpayers eligible to elect the elective
payment election of the advanced manufacturing investment credit.
Estimated total annual reporting burden: 271 hours.
Estimated average annual burden per respondent: 5.41 hours.
Estimated number of respondents: 50.
(2) Under section 6417, tax-exempt organizations, State and local
governments, Indian tribal governments, Alaska Native Corporations, the
Tennessee Valley Authority, rural electric cooperatives, and certain
taxpayers eligible to elect the elective payment of applicable credits
in a taxable year.
Estimated total annual reporting burden: 126,200 hours.
Estimated average annual burden per respondent: 6.31 hours.
Estimated number of respondents is: 20,000.
(3) Under section 6418, eligible taxpayers that elect to transfer
eligible credits in a taxable year.
Estimated total annual reporting burden: 308,000 hours.
Estimated average annual burden per respondent: 6.16 hours.
Estimated number of respondents: 50,000.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-17399 Filed 8-11-23; 8:45 am]
BILLING CODE 4830-01-P