Proposed Collection; Requesting Comments on Qualification and Transfer of Credit Under Sections 30D and 25E From the Taxpayer to an Eligible Entity, 83203-83204 [2023-26155]
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Federal Register / Vol. 88, No. 227 / Tuesday, November 28, 2023 / Notices
turbine property as well as the adjacent
substation property.
TVA is considering constructing and
operating a combustion turbine facility
(with generation capacity of
approximately 500 MW) at the same
brownfield location as the previously
operated generating facility, which
would allow TVA to utilize existing
natural gas and transmission
infrastructure.
Project Purpose and Need
The purpose of the proposed action is
to help provide generation to support
continued load growth in the TVA
power service area and TVA’s
decarbonization goals. TVA needs
flexible, dispatchable power that can
successfully integrate increasing
amounts of renewable energy sources
while ensuring reliability. The need for
the Proposed Action is to ensure that
TVA can meet required year-round
generation and maximum capacity
system demands and planning reserve
margin targets.
Preliminary Proposed Action and
Alternatives
TVA anticipates that the scope of the
EA or EIS will evaluate a No Action
Alternative and an Action Alternative.
The No Action Alternative provides a
baseline for comparing against the
Action Alternative. Under the No
Action Alternative, TVA would not
redevelop the TVA-owned brownfield
property in Lowndes County for energy
generation. The Action Alternative
would evaluate the development of the
NCG site for construction and operation
of a CT. Whether these or other
alternatives are reasonable warranting
further consideration under NEPA
would be determined in the course of
preparing the EA or EIS.
lotter on DSK11XQN23PROD with NOTICES1
Anticipated Environmental Impacts
The EA or EIS will include a detailed
evaluation of the environmental, social,
and economic impacts associated with
implementation of the proposed action.
Resource areas to be addressed in the
EA or EIS include but are not limited to
air quality; aquatics; botany; climate
change; cultural resources; emergency
planning; floodplains; geology and
groundwater; land use; noise and
vibration; health and safety; soil erosion
and surface water; socioeconomics and
environmental justice; threatened and
endangered species; transportation;
visual resources; waste; wetlands; and
wildlife. Measures to avoid, minimize,
and mitigate adverse effects will be
identified and evaluated in the EA or
EIS.
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17:19 Nov 27, 2023
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Anticipated Permits and Other
Authorizations
TVA anticipates seeking required
permits or authorizations, as
appropriate. TVA’s proposed action to
construct a CT may also require
issuance of an air permit under the
Clean Air Act, an Individual or
Nationwide Permit under section 404 of
the Clean Water Act; section 401 Water
Quality Certification; a Mississippi
Large Construction Stormwater Permit;
conformance with Executive Orders on
Environmental Justice (12898),
Wetlands (11990), Floodplain
Management (11988), Migratory Birds
(13186), and Invasive Species (13112);
and compliance with Section 106 of the
National Historic Preservation Act,
section 7 of the Endangered Species Act,
and other applicable local, Federal, and
State regulations.
Public Participation and Scoping
Process
Scoping, which is integral to the
process for implementing NEPA,
provides an early and open process to
ensure that issues are identified early
and properly studied; issues of little
significance do not consume substantial
time and effort; the draft EA or EIS is
thorough and balanced; and delays
caused by an inadequate EA or EIS are
avoided. TVA seeks comment and
participation from all interested parties
for identification of potential
alternatives, information, and analyses
relevant to the proposed action in this
EA or EIS. Public comments received
during the scoping period will assist
TVA in determining the appropriate
level of NEPA review.
Information about this project is
available at https://www.tva.com/nepa,
which includes a link to an online
public comment page. Comments must
be received or postmarked no later than
January 19, 2024. Federal, State, local
agencies, and Native American Tribes
are also invited to provide comments.
Please note that any comments received,
including names and addresses, will
become part of the project
administrative record and will be
available for public inspection. To
facilitate the scoping process, TVA will
hold an in-person public open house
from 5 p.m. to 7 p.m. on January 8,
2024, at the New Caledonia Community
Center located at 205 South St.,
Caledonia, MS 39740; see the project
website for more information on the
meeting.
EA or EIS Preparation and Schedule
TVA will consider comments received
during the scoping period and develop
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83203
a scoping report which will be
published online. The scoping report
will summarize public and agency
comments that were received and
identify the projected schedule for
completing the environmental review
process. TVA will post a draft EA or EIS
for public review and comment on the
project website. TVA anticipates
holding a public open house after
releasing the draft EA or EIS. TVA
expects to release the draft EA or EIS in
Spring or Summer 2024 and a final EA
or EIS in late 2024. If an EIS is prepared,
TVA would publish a Record of
Decision at least 30 days after the
release of the final EIS.
Authority: 40 CFR 1501.9.
Susan Jacks,
General Manager, Environmental Resource
Compliance.
[FR Doc. 2023–26178 Filed 11–27–23; 8:45 am]
BILLING CODE 8120–08–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Qualification and
Transfer of Credit Under Sections 30D
and 25E From the Taxpayer to an
Eligible Entity
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 Revenue
Procedure 2023–33 and subsequent
procedures for making a transfer
election under Internal Revenue Code
(IRC) sections 30D and 25E, and
qualifying vehicles under IRC section
30D.
DATES: Written comments should be
received on or before January 29, 2024
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. 1545–2311 in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
SUMMARY:
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lotter on DSK11XQN23PROD with NOTICES1
83204
Federal Register / Vol. 88, No. 227 / Tuesday, November 28, 2023 / Notices
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: Qualification and Transfer of
Credit under Sections 30D and 25E from
Taxpayer to Eligible Entity.
OMB Number: 1545–2311.
Abstract: Under the procedures
prescribed in these revenue procedures,
a dealer of a new clean vehicle or
previously owned clean vehicle that
wishes to partake in the advanced
payment program under IRC sections
30D(g) and 25E(f) must register with the
IRS through the IRS Identity
Registration System and through the IRS
Clean Vehicle Sales Portal. At the time
of registration through the IRS Clean
Vehicle Sales Portal, the dealer must
provide certain information to the IRS
and make certain certifications. After
those are complete, the IRS will perform
a tax compliance check to ensure the
dealer is compliant with its tax
obligations. After a taxpayer makes a
transfer election under IRC sections
30D(g) or 25E(f) to the dealer, a dealer
must upload certain information
through the IRS Clean Vehicle Sales
Portal, and the IRS, upon review, and if
all conditions are met, will issue a
payment to the dealer.
Qualified manufacturers who wish to
have certain new clean vehicles qualify
for the IRC section 30D credit in the
subsequent year must submit certain
information related to applicable critical
minerals and battery components.
The IRS created a Clean Vehicles Sale
Portal for qualified manufacturers,
dealers, and sellers to register and
provide the requisite information. The
likely respondents are businesses and
other for-profit entities.
Current Actions: There are changes to
the existing collection. The IRS is
revising this collection to add reporting
obligations for qualified manufacturers
to submit to the Department of Energy
(DOE). This creates a modified
collection obligation for qualified
manufacturers related to applicable
critical minerals and battery
components. This modification provides
that qualified manufacturers who wish
to have certain new clean vehicles
qualify for the IRC section 30D credit in
the subsequent year must submit a
report to the DOE that includes
supporting documentation in relation to
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17:19 Nov 27, 2023
Jkt 262001
battery components and applicable
critical minerals, as well as associated
constituent materials, contained in the
battery from which the electric motor of
the vehicle draws electricity; and
submit attestations under penalty of
perjury.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses:
440,050.
Estimated Time per Respondent: 7
hours, 23 minutes.
Estimated Total Annual Burden
Hours: 3,247,250.
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: November 22, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023–26155 Filed 11–27–23; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Publication of the Tier 2 Tax Rates
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice.
AGENCY:
Publication of the tier 2 tax
rates for calendar year 2024 as required
by section 3241(d) of the Internal
Revenue Code. Tier 2 taxes on railroad
employees, employers, and employee
representatives are one source of
funding for benefits under the Railroad
Retirement Act.
DATES: The tier 2 tax rates for calendar
year 2024 apply to compensation paid
in calendar year 2024.
FOR FURTHER INFORMATION CONTACT:
Kathleen Edmondson,
CC:EEE:EOET:ET1, Internal Revenue
Service, 1111 Constitution Avenue NW,
Washington, DC 20224, Telephone
Number (202) 317–6798 (not a toll-free
number).
Tier 2 Tax Rates: The tier 2 tax rate
for 2024 under section 3201(b) on
employees is 4.9 percent of
compensation. The tier 2 tax rate for
2024 under section 3221(b) on
employers is 13.1 percent of
compensation. The tier 2 tax rate for
2024 under section 3211(b) on employee
representatives is 13.1 percent of
compensation.
SUMMARY:
Rachel D Levy,
Associate Chief Counsel (Employee Benefits,
Exempt Organizations and Employment
Taxes).
[FR Doc. 2023–26101 Filed 11–27–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Form 15315
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 Form 15315,
Annual Certification for Multiemployer
Defined Benefit Plans.
SUMMARY:
E:\FR\FM\28NON1.SGM
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]]>Agencies
[Federal Register Volume 88, Number 227 (Tuesday, November 28, 2023)]
[Notices]
[Pages 83203-83204]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-26155]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Qualification and
Transfer of Credit Under Sections 30D and 25E From the Taxpayer to an
Eligible Entity
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 Revenue Procedure 2023-33 and subsequent procedures for
making a transfer election under Internal Revenue Code (IRC) sections
30D and 25E, and qualifying vehicles under IRC section 30D.
DATES: Written comments should be received on or before January 29,
2024 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.
1545-2311 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
[[Page 83204]]
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: Qualification and Transfer of Credit under Sections 30D and
25E from Taxpayer to Eligible Entity.
OMB Number: 1545-2311.
Abstract: Under the procedures prescribed in these revenue
procedures, a dealer of a new clean vehicle or previously owned clean
vehicle that wishes to partake in the advanced payment program under
IRC sections 30D(g) and 25E(f) must register with the IRS through the
IRS Identity Registration System and through the IRS Clean Vehicle
Sales Portal. At the time of registration through the IRS Clean Vehicle
Sales Portal, the dealer must provide certain information to the IRS
and make certain certifications. After those are complete, the IRS will
perform a tax compliance check to ensure the dealer is compliant with
its tax obligations. After a taxpayer makes a transfer election under
IRC sections 30D(g) or 25E(f) to the dealer, a dealer must upload
certain information through the IRS Clean Vehicle Sales Portal, and the
IRS, upon review, and if all conditions are met, will issue a payment
to the dealer.
Qualified manufacturers who wish to have certain new clean vehicles
qualify for the IRC section 30D credit in the subsequent year must
submit certain information related to applicable critical minerals and
battery components.
The IRS created a Clean Vehicles Sale Portal for qualified
manufacturers, dealers, and sellers to register and provide the
requisite information. The likely respondents are businesses and other
for-profit entities.
Current Actions: There are changes to the existing collection. The
IRS is revising this collection to add reporting obligations for
qualified manufacturers to submit to the Department of Energy (DOE).
This creates a modified collection obligation for qualified
manufacturers related to applicable critical minerals and battery
components. This modification provides that qualified manufacturers who
wish to have certain new clean vehicles qualify for the IRC section 30D
credit in the subsequent year must submit a report to the DOE that
includes supporting documentation in relation to battery components and
applicable critical minerals, as well as associated constituent
materials, contained in the battery from which the electric motor of
the vehicle draws electricity; and submit attestations under penalty of
perjury.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 440,050.
Estimated Time per Respondent: 7 hours, 23 minutes.
Estimated Total Annual Burden Hours: 3,247,250.
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: November 22, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023-26155 Filed 11-27-23; 8:45 am]
BILLING CODE 4830-01-P
