Proposed Collection; Comment Request for Regulation Project, 88111-88112 [2024-25719]

Download as PDF khammond on DSKJM1Z7X2PROD with NOTICES Federal Register / Vol. 89, No. 215 / Wednesday, November 6, 2024 / Notices highways, vehicle activity programs (such as idle reduction), and other projects (such as dust mitigation). New language is added in the other projects grouping to clarify the eligibility of incentives. The BIL added new eligibilities for the lock and dam and marine highways (23 U.S.C. 149(b)(10) and 149(b)(11)) and shared micromobility (23 U.S.C. 149(b)(7)), and the BIL specifically highlighted the explicit eligibility for the purchase of medium- or heavy-duty zero emissions vehicles and related charging equipment (23 U.S.C. 149(b)(8)(C)). These new eligible project types are included in the Interim Guidance. Section V(D) of the Interim Guidance address eligible costs. Project costs that may be eligible include both capital investments and operating assistance. Examples of capital expenses associated with CMAQ-eligible projects that may be eligible expenses include congestion pricing, freight, or bike sharing equipment. Operating assistance is eligible. 23 U.S.C. 149(m). General operating assistance is directed to the startup operating costs for new transportation services or the incremental costs of expanding such services including transit, commuter and intercity passenger rail services, intermodal facilities, and travel demand management strategies, including traffic operation centers and carshares. General operating assistance is available to help start up projects and is limited in duration. However, some projects are eligible for unlimited operating assistance. Such projects include a system for which CMAQ funding was eligible, made available, obligated or expended in FY 2012 and Statesupported Amtrak route with valid costsharing agreement even in areas with no current nonattainment areas. The BIL added availability for operating assistance with no time limitation for transit systems located in non-urbanized areas or in urbanized areas with a population of 200,000 or fewer. 23 U.S.C. 149(m)(2). Other eligible project costs can include public education and outreach, training, and transit fare subsidies in limited circumstances. As discussed in section V(E) of the Interim Guidance. All Federal projects including all CMAQ projects must conform to the appropriate cost principles for Federal aid. The CMAQ projects are subject to title 2, Code of Federal Regulations (CFR) part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. In addition, all CMAQ funded projects, must meet applicable transportation planning (23 U.S.C. 149(e)), Clean Air VerDate Sep<11>2014 16:22 Nov 05, 2024 Jkt 265001 88111 Act conformity requirements (40 CFR part 93), National Environmental Policy Act (42 U.S.C. 4321 et seq.), and basic eligibility requirements for titles 23 and 49 U.S.C. Signed in Washington, DC, under authority delegated in 49 CFR 1.85. Kristin R. White, Acting Administrator, Federal Highway Administration. 6. Section VI: CMAQ Performance Management Section VI of the Interim Guidance addresses performance management. Pursuant to 23 U.S.C. 150(c)(5), FHWA established three performance measures, codified in subparts G and H of 23 CFR part 490, for State DOTs and MPOs to use to assess traffic congestion and onroad mobile source emissions for the purpose of carrying out the CMAQ Program. In addition, 23 U.S.C. 149(l) requires that each MPO serving a transportation management area (TMA as defined in 23 U.S.C. 134) with a population over 1,000,000 people representing a nonattainment or maintenance area develop a performance plan. The BIL (sec. 11115(6)) added that, upon request of such an MPO, DOT can assist the MPO in tracking progress made in minority or low-income populations as part of such a performance plan. The FHWA publishes lists of State DOTs and MPOs who are required to establish targets and report progress for the performance measures related to CMAQ, including who must prepare an MPO CMAQ Performance Plan.5 [FR Doc. 2024–25523 Filed 11–5–24; 8:45 am] 7. Appendix A: List of Transportation Control Measures Appendix A to the Interim Guidance is new and includes a list of the transportation control measures listed in section 108(f)(1)(A) of the Clean Air Act, 42 U.S.C. 7408(f)(1)(A), that are eligible for CMAQ funds. Appendix A also notes one exception. Under 23 U.S.C. 149(b)(1)(A), the program described in 42 U.S.C. 7408(f)(1)(A)(xvi) is not eligible for CMAQ funds. Request for Comments The FHWA invites public comments on the Interim Guidance’s implementation of the BIL changes to the CMAQ Program and other changes to the July 2014 Revised Interim Guidance on CMAQ Operating Assistance under MAP–21. The FHWA will consider all timely comments submitted to the docket in developing final guidance for the CMAQ Program. The FHWA anticipates publishing a notice of availability of the final guidance in the Federal Register. Authority: 23 U.S.C. 104(b)(4), 126, and 149; Pub. L. 117–58. 5 https://www.fhwa.dot.gov/environment/air_ quality/cmaq/measures/cmaq_applicability/ index.cfm. PO 00000 Frm 00113 Fmt 4703 Sfmt 4703 BILLING CODE 4910–22–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning, De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements. DATES: Written comments should be received on or before January 6, 2025 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 Number 1545–2301—De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements’’ in the subject line of the message. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Martha R. Brinson, at (202) 317–5753, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Martha.R.Brinson@irs.gov. SUPPLEMENTARY INFORMATION: Title: De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements. OMB Number: 1545–2301. Regulation Project Number: TD 9984. Abstract: Treasury Decision (TD) 9984 contains regulation implementing statutory safe harbor rules that protect persons required to file information SUMMARY: E:\FR\FM\06NON1.SGM 06NON1 khammond on DSKJM1Z7X2PROD with NOTICES 88112 Federal Register / Vol. 89, No. 215 / Wednesday, November 6, 2024 / Notices returns or to furnish payee statement from Internal Revenue Code penalties for failure to file correct information returns or furnish correct payee statements. The statutory safe harbor rules treat information returns and payee statements with erroneous dollar amounts as correct returns or statements for certain penalty purposes if the errors are de minimis in dollar amount. The final regulations also prescribe the time and manner in which a payee may elect not to have the statutory safe harbor rules apply. The collection of information will be the election, revocation of the election, notification of the election, and specified record retention regarding these actions. The collection is necessary for the effective operation of the exception and election. Respondents are payees or filers. Current Actions: There is no change to the collection requirements since the previous OMB approval. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or Households. Estimated Number of Responses: 16,123,292. Estimated Time per Response: 4 minutes. Estimated Total Annual Burden Hours: 1,074,886. 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. Comments will be 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 has 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 or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, VerDate Sep<11>2014 16:22 Nov 05, 2024 Jkt 265001 maintenance, and purchase of services to provide information. Notice 2024–37, and IRS Notice 2024– 49. Abstract: Form 637 is used to apply Approved: October 28, 2024. for excise tax registration. The Martha R. Brinson, registration applies to a person required Tax Analyst. to be registered under Internal Revenue [FR Doc. 2024–25719 Filed 11–5–24; 8:45 am] Code (IRC) section 4101 for purposes of BILLING CODE 4830–01–P the Federal excise tax on taxable fuel imposed under IRC sections 4041 and 4081; other persons required to be DEPARTMENT OF THE TREASURY registered by IRC section 4101 for certain fuel activities for tax credits; Agency Information Collection certain manufacturers or sellers and Activities; Submission for OMB purchasers required to be registered by Review; Comment Request; Form 637 IRC section 4222 to be exempt from the Application for Registration and excise tax on taxable articles; certain Questionnaires persons required to be registered by IRC section 4662 to be exempt from the AGENCY: Departmental Offices, U.S. excise tax on taxable chemicals; and Department of the Treasury. certain persons required to be registered ACTION: Notice. by IRC section 4682 to be exempt from SUMMARY: The Internal Revenue Service, the excise tax on ozone-depleting chemicals. The data from Form 637 is as part of its continuing effort to reduce used to determine if the applicant paperwork and respondent burden, qualifies for registration. invites the general public and other IRS Notice 2023–26 provides federal agencies to take this opportunity guidance on the new sustainable to comment on proposed and/or aviation fuel credits under IRC sections continuing information collections, as 40B and 6426(k) and related credit and required by the Paperwork Reduction payment rules under IRC sections Act of 1995. The IRS is soliciting 34(a)(3), 38, 87, and 6427(e)(1) (SAF comments concerning Form 637, credit). This notice also provides rules Application for Registration (For Certain related to the section 4101 registration Excise Tax Activities) and requirements. The certificate, reseller Questionnaires and IRS Notice 2023–06, statement, and declaration created by IRS Notice 2024–06, Notice 2024–37, IRS Notice 2023–06 will allow the IRS and IRS Notice 2024–49. to verify that claimants are making DATES: Comments should be received on proper credit and payment claims with or before December 6, 2024 to be respect to the SAF credit. assured of consideration. IRS Notice 2024–06 allows taxpayers to use the Renewable Fuel Standard ADDRESSES: Written comments and (RFS) methodology to calculate the recommendations for the proposed amount of the SAF credit. IRS Notice information collection should be sent 2024–06 updated the certificate to within 30 days of publication of this include the RFS methodology. notice to www.reginfo.gov/public/do/ IRS Notice 2024–37 allows taxpayers PRAMain. Find this particular to use the 40BSAF–GREET 2024 information collection by selecting ‘‘Currently under 30-day Review—Open methodology to calculate the amount of the SAF credit. IRS Notice 2024–37 also for Public Comments’’ or by using the allows use of domestic corn and search function. soybean grown using climate smart FOR FURTHER INFORMATION CONTACT: agriculture pursuant to a program called Copies of the submissions may be the U.S. Department of Agriculture obtained from Melody Braswell by (USDA) Climate Smart Agriculture emailing PRA@treasury.gov, calling (CSA) Pilot Program (USDA CSA Pilot (202) 622–1035, or viewing the entire Program) to be considered in information collection request at determining the amount of the SAF www.reginfo.gov. credit. If all the elements are met, the SUPPLEMENTARY INFORMATION: registered producer can increase the emissions reduction, allowing for a Internal Revenue Service (IRS) larger amount of the SAF credit. Title: Application for Registration (For IRS Notice 2024–49 provides Certain Excise Tax Activities) and guidance on the registration Questionnaires; IRS Notice 2023–06; requirements under IRC sections 45Z IRS Notice 2024–06; IRS Notice 2024– and 4101 for the clean fuel production 37; IRS Notice 2024–49. credit. Section 45Z(f)(1)(A)(i)(I) provides OMB Number: 1545–1835. that no clean fuel production credit Form Number: Form 637—IRS Notice shall be determined with respect to any transportation fuel unless the taxpayer 2023–06, IRS Notice 2024–06, IRS PO 00000 Frm 00114 Fmt 4703 Sfmt 4703 E:\FR\FM\06NON1.SGM 06NON1

Agencies

[Federal Register Volume 89, Number 215 (Wednesday, November 6, 2024)]
[Notices]
[Pages 88111-88112]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-25719]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning, De Minimis Error 
Safe Harbor Exceptions to Penalties for Failure To File Correct 
Information Returns or Furnish Correct Payee Statements.

DATES: Written comments should be received on or before January 6, 2025 
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 Number 1545-
2301--De Minimis Error Safe Harbor Exceptions to Penalties for Failure 
To File Correct Information Returns or Furnish Correct Payee 
Statements'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Martha R. Brinson, at 
(202) 317-5753, or at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: De Minimis Error Safe Harbor Exceptions to Penalties for 
Failure To File Correct Information Returns or Furnish Correct Payee 
Statements.
    OMB Number: 1545-2301.
    Regulation Project Number: TD 9984.
    Abstract: Treasury Decision (TD) 9984 contains regulation 
implementing statutory safe harbor rules that protect persons required 
to file information

[[Page 88112]]

returns or to furnish payee statement from Internal Revenue Code 
penalties for failure to file correct information returns or furnish 
correct payee statements. The statutory safe harbor rules treat 
information returns and payee statements with erroneous dollar amounts 
as correct returns or statements for certain penalty purposes if the 
errors are de minimis in dollar amount. The final regulations also 
prescribe the time and manner in which a payee may elect not to have 
the statutory safe harbor rules apply. The collection of information 
will be the election, revocation of the election, notification of the 
election, and specified record retention regarding these actions. The 
collection is necessary for the effective operation of the exception 
and election. Respondents are payees or filers.
    Current Actions: There is no change to the collection requirements 
since the previous OMB approval.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or Households.
    Estimated Number of Responses: 16,123,292.
    Estimated Time per Response: 4 minutes.
    Estimated Total Annual Burden Hours: 1,074,886.
    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. 
Comments will be 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 has 
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 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: October 28, 2024.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2024-25719 Filed 11-5-24; 8:45 am]
BILLING CODE 4830-01-P

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