Proposed Collection; Requesting Comments on TD 9923, Guidance Under Section 529A: Qualified ABLE Programs, 62147-62148 [2023-19352]

Download as PDF lotter on DSK11XQN23PROD with NOTICES1 Federal Register / Vol. 88, No. 173 / Friday, September 8, 2023 / Notices protection for the consumer. Accordingly, the rule stipulates that the charter operator must file evidence (a prospectus—consisting of OST Forms 4532, 4533, 4534, 4535, and supporting financial documents) with the Department for each charter program certifying that it has entered into a binding contract with a direct air carrier to provide air transportation and that it has also entered into agreements with Department-approved financial institutions for the protection of charter participants’ funds. The prospectus must be accepted by the Department prior to the operator’s advertising, selling or operating the charter. If the prospectus information were not collected it would be extremely difficult to assure compliance with agency rules and to assure that public security and other consumer protection requirements were in place for the traveling public. The information collected is available for public inspection (unless the respondent specifically requests confidential treatment). Part 380 does not provide any assurances of confidentiality. Burden Statement: Completion of all forms in a prospectus can be accomplished in approximately two hours (30 minutes per form) for new filers and one hour for amendments (existing filings). The forms are simplified and request only basic information about the proposed programs and the private sector filer. The respondent can submit a filing to operate for up to one year and include as many flights as desired, in most cases. If an operator chooses to make changes to a previously approved charter operation, then the operator is required by regulations to file revisions to its original prospectus. Respondents: Private Sector: Air carriers; tour operators; the general public (including groups and individuals, corporations and Universities or Colleges, etc.). Number of Respondents: 245. Number of Responses: 1,782. Total Annual Burden: 891. Frequency of Responses: 245 (respondents) × 4 = 980 401 (amendments from the same respondents) × 2 = 802 Total estimated responses: 980 + 802 = 1,782 The frequency of response is dependent upon whether the operator is requesting a new program or amending an existing prospectus. Variations occur due to the respondents’ criteria. On average four responses (forms 4532, 4533, 4534 and/or 4535) are required for filing new prospectuses and two of the VerDate Sep<11>2014 17:30 Sep 07, 2023 Jkt 259001 responses (forms) are required for amendments. The separate hour burden estimate is as follows: Total Annual Burden: 891 hours. Approximately 1,782 (responses) × 0.50 (per form) = 891 Public Comments Invited: (a) Whether the proposed collection of information is necessary for the proper performance of the functions of the Department, including whether the information will have practical utility; (b) the accuracy of the Department’s estimate of the burden of the proposed information collection; (c) ways to enhance the quality, utility and clarity of the information collection; and (d) ways to minimize the burden of the collection of information on respondents, by the use of electronic means, including the use of automated collection techniques or other forms of information technology. All responses to this notice will be summarized and included in the request for OMB approval. All comments will also become a matter of public record. A Federal Register Notice with a 60day comment period on the information collection was published on April 21, 2023 (88 FR 24659). Authority: The Paperwork Reduction Act of 1995; 44 U.S.C. chapter 35, as amended; and 49 CFR 1.48. Issued in Washington, DC, on September 1, 2023. Benjamin J. Taylor, Director, Office of International Aviation. [FR Doc. 2023–19353 Filed 9–7–23; 8:45 am] BILLING CODE 4910–9X–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Requesting Comments on TD 9923, Guidance Under Section 529A: Qualified ABLE Programs 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Treasury Regulation section 1.529A–2 in Treasury Decision (TD) 9923 relating to qualified ABLE programs. SUMMARY: PO 00000 Frm 00102 Fmt 4703 Sfmt 4703 62147 Written comments should be received on or before November 7, 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. 1545–2293 in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Jon Callahan, (737) 800– 7639, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at jon.r.callahan@irs.gov. SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: Title: Guidance under Section 529A: Qualified ABLE Programs. OMB Number: 1545–2293. Regulatory Number: TD 9923. Abstract: The Stephen Beck, Jr., Achieving a Better Life Experience (ABLE) Act of 2014, as part of The Tax Increase Prevention Act of 2014 (Pub. L. 113–295), added Internal Revenue Code (IRC) section 529A. IRC section 529A provides rules under which States or State agencies or instrumentalities may establish and maintain a new type of tax-favored savings program through which contributions may be made to the account of an eligible disabled individual to meet qualified disability expenses. These accounts also receive favorable treatment for purposes of certain means-tested Federal programs. Treasury Regulations section 1.529A–2 provides guidance about the requirements applicable to qualified ABLE programs and individuals seeking to establish ABLE accounts under such programs. Current Actions: There is no change to the existing collection. Type of Review: Extension of a currently approved collection. Affected Public: States, and Individuals or households. Estimated Number of Responses: 28,987. Estimated Time per Respondent: 22 minutes. Estimated Total Annual Burden Hours: 10,729. 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 DATES: E:\FR\FM\08SEN1.SGM 08SEN1 62148 Federal Register / Vol. 88, No. 173 / Friday, September 8, 2023 / Notices 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: September 1, 2023. Jon R. Callahan, Senior Tax Analyst. [FR Doc. 2023–19352 Filed 9–7–23; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–XXXX] Agency Information Collection Activity Under OMB Review: Request for Retroactive Induction for a Period Previously Completed Under Chapter 33 (Chapter 31—Veteran Readiness and Employment) 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, 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 and it includes the actual data collection instrument. lotter on DSK11XQN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 17:30 Sep 07, 2023 Jkt 259001 Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice by clicking on the following link www.reginfo.gov/public/do/PRAMain, select ‘‘Currently under Review—Open for Public Comments’’, then search the list for the information collection by Title or ‘‘OMB Control No. 2900– XXXX.’’ DATES: FOR FURTHER INFORMATION CONTACT: Maribel Aponte, Office of Enterprise and Integration, Data Governance Analytics (008), 810 Vermont Ave. NW, Washington, DC 20420, (202) 266–4688 or email maribel.aponte@va.gov. Please refer to ‘‘OMB Control No. 2900–XXXX’’ in any correspondence. SUPPLEMENTARY INFORMATION: Authority: 38 U.S.C. 3102, 3103, 3108, 5113. Title: Request For Retroactive Induction For A Period Previously Completed Under Chapter 33 (Chapter 31—Veteran Readiness and Employment), VA form 28–10286. OMB Control Number: 2900–XXXX. Type of Review: Request for approval of a new collection. Abstract: The Department of Veterans Affairs (VA) through its Veterans Benefits Administration (VBA) administers an integrated program of benefits and services, established by law, for Veterans, service personnel, and their dependents and/or beneficiaries. Title 38 U.S.C. 5101(a) provides that a specific claim in the form provided by the Secretary must be filed for benefits to be paid to any individual under the laws administered by the Secretary. Additionally, 38 U.S.C. 501(a) provides VA the authority to collect this information. VA Form (VAF) 28–10286, Request For Retroactive Induction for a Period Previously Completed Under Chapter 33, collects information that the Veteran Readiness and Employment (VR&E) program needs to verify if a Service member or Veteran meets the criteria for retroactive induction for a period previously completed under Chapter 33 (38 U.S.C. 3102, 3103, 3108, 5113). 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 insert citation date: 88 FRN 42818 on July 3, 2023, page 42818. Affected Public: Individuals or Households. PO 00000 Frm 00103 Fmt 4703 Sfmt 4703 Estimated Annual Burden: 33,000 hours. Estimated Average Burden per Respondent: 20 minutes. Frequency of Response: On occasion. Estimated Number of Respondents: 99,000. By direction of the Secretary. Maribel Aponte, VA PRA Clearance Officer, Office of Enterprise and Integration, Data Governance Analytics, Department of Veterans Affairs. [FR Doc. 2023–19394 Filed 9–7–23; 8:45 am] BILLING CODE 8320–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0011] Agency Information Collection Activity Under OMB Review: Application for Reinstatement 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, 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 and 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, select ‘‘Currently under Review—Open for Public Comments’’, then search the list for the information collection by Title or ‘‘OMB Control No. 2900–0011.’’ FOR FURTHER INFORMATION CONTACT: Maribel Aponte, Office of Enterprise and Integration, Data Governance Analytics (008), 810 Vermont Ave. NW, Washington, DC 20420, (202) 266–4688 or email maribel.aponte@va.gov. Please refer to ‘‘OMB Control No. 2900–0011’’ in any correspondence. SUPPLEMENTARY INFORMATION: Authority: 44 U.S.C. 3501–21. Title: Application for Reinstatement— Insurance Lapsed More Than 6 Months (29–352 and 29–352R for VALife Insurance). OMB Control Number: 2900–0011. Type of Review: Extension of a previously approved collection. SUMMARY: E:\FR\FM\08SEN1.SGM 08SEN1

Agencies

[Federal Register Volume 88, Number 173 (Friday, September 8, 2023)]
[Notices]
[Pages 62147-62148]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-19352]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on TD 9923, Guidance 
Under Section 529A: Qualified ABLE Programs

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Treasury Regulation section 1.529A-2 in Treasury Decision 
(TD) 9923 relating to qualified ABLE programs.

DATES: Written comments should be received on or before November 7, 
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. 
1545-2293 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Jon Callahan, (737) 
800-7639, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Guidance under Section 529A: Qualified ABLE Programs.
    OMB Number: 1545-2293.
    Regulatory Number: TD 9923.
    Abstract: The Stephen Beck, Jr., Achieving a Better Life Experience 
(ABLE) Act of 2014, as part of The Tax Increase Prevention Act of 2014 
(Pub. L. 113-295), added Internal Revenue Code (IRC) section 529A. IRC 
section 529A provides rules under which States or State agencies or 
instrumentalities may establish and maintain a new type of tax-favored 
savings program through which contributions may be made to the account 
of an eligible disabled individual to meet qualified disability 
expenses. These accounts also receive favorable treatment for purposes 
of certain means-tested Federal programs. Treasury Regulations section 
1.529A-2 provides guidance about the requirements applicable to 
qualified ABLE programs and individuals seeking to establish ABLE 
accounts under such programs.
    Current Actions: There is no change to the existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: States, and Individuals or households.
    Estimated Number of Responses: 28,987.
    Estimated Time per Respondent: 22 minutes.
    Estimated Total Annual Burden Hours: 10,729.
    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

[[Page 62148]]

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: September 1, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023-19352 Filed 9-7-23; 8:45 am]
BILLING CODE 4830-01-P


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