Proposed Collection; Comment Request for Notice 2023-18, Qualified Advanced Energy Project Credit, 64025 [2023-20057]
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Federal Register / Vol. 88, No. 179 / Monday, September 18, 2023 / Notices
nation, as well as other factors. States
can receive no less than .5 percent of the
amount apportioned. These funds, in
turn, are sub-allocated by States to
MPOs by a formula that considers each
MPO’s urbanized area population, their
individual planning needs, and a
minimum distribution.
Respondents: State Departments of
Transportation and MPOs.
Estimated Annual Burden on
Respondents: 11,693 hours for each of
the 502 respondents.
Estimated Total Annual Burden:
5,869,921 hours.
Frequency: Annual.
Emily Anderson,
Director, Office of Management Planning.
[FR Doc. 2023–20134 Filed 9–15–23; 8:45 am]
BILLING CODE 4910–57–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2023–18, Qualified
Advanced Energy Project Credit
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.
Currently, the IRS is soliciting
comments concerning Notice 2023–18,
Qualified Advanced Energy Project
Credit.
SUMMARY:
Written comments should be
received on or before November 17,
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.
lotter on DSK11XQN23PROD with NOTICES1
DATES:
VerDate Sep<11>2014
18:29 Sep 15, 2023
Jkt 259001
Include OMB Control No. 1545–2151 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: Qualifying Advanced Energy
Project Credit.
OMB Number: 1545–2151.
Notice Numbers: Notice 2023–18.
Abstract: This notice establishes the
program under § 48C(e)(1) of the
Internal Revenue Code to allocate $10
billion of credits ($4 billion of which
may only be allocated to projects
located in certain energy communities)
for qualified investments in eligible
qualifying advanced energy projects
(§ 48C(e) program). A qualifying
advanced energy project re-equips,
expands, or establishes a manufacturing
facility for the production of certain
energy related property. A taxpayer
must submit, for each qualifying
advanced energy project: (1) a concept
paper for Department of Energy (DOE)
consideration and (2) a § 48C(e)
application (consisting of (i) an
application for DOE recommendation
and (ii) an application for § 48C(e)
certification). To be eligible to claim any
§ 48C credits allocated to a project
under the § 48C(e) program, a taxpayer
must also provide to DOE (1) evidence
establishing that a project satisfies the
certification requirements specified in
Notice 2023–18 and (2) a notification
that the project has been placed in
service.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This notice is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit.
Concept Papers
Estimated Number of Respondents:
2,500.
PO 00000
Frm 00097
Fmt 4703
Sfmt 9990
64025
Estimated Average Time per
Respondent: 2.2667 hrs. (136 minutes).
Estimated Total Annual Burden
Hours: 5,667 hrs.
Application Process
Estimated Number of Respondents:
2,500.
Estimated Average Time per
Respondent: 10.4333 hrs. (626 minutes).
Estimated Total Annual Burden
Hours: 26,083 hrs.
The following paragraph applies to all
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: September 12, 2023.
Andres Garcia Leon,
Supervisory Tax Analyst.
[FR Doc. 2023–20057 Filed 9–15–23; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\18SEN1.SGM
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]]>Agencies
[Federal Register Volume 88, Number 179 (Monday, September 18, 2023)]
[Notices]
[Page 64025]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-20057]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2023-18,
Qualified Advanced Energy Project Credit
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. Currently, the IRS is soliciting
comments concerning Notice 2023-18, Qualified Advanced Energy Project
Credit.
DATES: Written comments should be received on or before November 17,
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.
1545-2151 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: Qualifying Advanced Energy Project Credit.
OMB Number: 1545-2151.
Notice Numbers: Notice 2023-18.
Abstract: This notice establishes the program under Sec. 48C(e)(1)
of the Internal Revenue Code to allocate $10 billion of credits ($4
billion of which may only be allocated to projects located in certain
energy communities) for qualified investments in eligible qualifying
advanced energy projects (Sec. 48C(e) program). A qualifying advanced
energy project re-equips, expands, or establishes a manufacturing
facility for the production of certain energy related property. A
taxpayer must submit, for each qualifying advanced energy project: (1)
a concept paper for Department of Energy (DOE) consideration and (2) a
Sec. 48C(e) application (consisting of (i) an application for DOE
recommendation and (ii) an application for Sec. 48C(e) certification).
To be eligible to claim any Sec. 48C credits allocated to a project
under the Sec. 48C(e) program, a taxpayer must also provide to DOE (1)
evidence establishing that a project satisfies the certification
requirements specified in Notice 2023-18 and (2) a notification that
the project has been placed in service.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. This notice is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit.
Concept Papers
Estimated Number of Respondents: 2,500.
Estimated Average Time per Respondent: 2.2667 hrs. (136 minutes).
Estimated Total Annual Burden Hours: 5,667 hrs.
Application Process
Estimated Number of Respondents: 2,500.
Estimated Average Time per Respondent: 10.4333 hrs. (626 minutes).
Estimated Total Annual Burden Hours: 26,083 hrs.
The following paragraph applies to all 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: September 12, 2023.
Andres Garcia Leon,
Supervisory Tax Analyst.
[FR Doc. 2023-20057 Filed 9-15-23; 8:45 am]
BILLING CODE 4830-01-P
