[Federal Register Volume 77, Number 223 (Monday, November 19, 2012)]
[Notices]
[Pages 69544-69545]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-28098]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
November 14, 2012.
The Department of the Treasury will submit the following
information collection request to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before December 19, 2012 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestion for reducing
the burden, to (1) Office of Information and Regulatory Affairs, Office
of Management and Budget, Attention: Desk Officer for Treasury, New
Executive Office Building, Room 10235, Washington, DC 20503, or email
at [email protected] and (2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite 8140, Washington, DC 20220, or email
at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at [email protected], or the
entire information collection request maybe found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-1983.
Type of Review: Extension without change.
Title: Qualified Railroad Track Maintenance Credit.
Form: 8900.
Abstract: Form 8900, Qualified Railroad Track Maintenance Credit,
was developed to carry out the provisions of new Code section 45G. This
new section was added by section 245 of the American Jobs Creation Act
of 2004 (Pub. L. 108-357). The new form provides a means for the
eligible taxpayers to compute the amount of credit.
Affected Public: Private sector: Businesses or other for-profit
institutions.
Estimated Total Burden Hours: 1,985.
OMB Number: 1545-1989.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2009-53--Credit for Nonbusiness Energy Property.
Abstract: This notice updates interim guidance, pending the
issuance of regulations, relating to the credit for nonbusiness energy
property under Sec. 25C of the Internal Revenue Code. Specifically,
this notice provides procedures that manufacturers may follow to
certify property as either eligible building envelope components or
qualified energy property, as well as guidance regarding the conditions
under which taxpayers seeking to claim the Sec. 25C credit may rely on
a manufacturer's certification.
Affected Public: Individuals or households.
Estimated Total Burden Hours: 350.
OMB Number: 1545-1993.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2006-54, Alternative Fuel Motor Vehicle Credit.
Abstract: This notice sets forth a process that allows taxpayers
who purchase alternative fuel motor vehicles to rely on the domestic
manufacturer's (or, in the case of a foreign manufacturer, its domestic
distributor's) certification that both a particular make, model, and
year of vehicle qualifies as an alternative fuel motor vehicle under
Sec. 30B(a)(4) and (e) of the Internal Revenue Code and the amount of
the credit allowable with respect to the vehicle.
Affected Public: Individuals or households.
Estimated Total Burden Hours: 600.
OMB Number: 1545-2002.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2006-25, Qualifying Gasification Project Program.
Abstract: This notice establishes the qualifying gasification
project under Section 48B of the Internal Revenue Code. This notice
provides the time and manner for a taxpayer to apply for an allocation
of qualifying gasification project credits.
Affected Public: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 1,700.
OMB Number: 1545-2005.
Type of Review: Extension without change of a currently approved
collection.
Title: Restaurant Tips --Attributed Tip Income Program (ATIP).
Abstract: This revenue procedure sets forth the requirements for
participating in the Attributed Tip Income Program (ATIP). ATIP
provides benefits to employers and employees similar to those offered
under previous tip reporting agreements without requiring one-on-one
meetings with the Service to determine tip rates or eligibility.
Affected Public: Private sector: Business or other for-profits.
Estimated Total Burden Hours: 6,100.
OMB Number: 1545-2009.
Type of Review: Extension without change.
Title: Form 13285-A--Reducing Tax Burden on America's Taxpayers.
Form: 13285-A.
Abstract: Form 13285-A is used by taxpayers and external partners
and stakeholders to identify meaningful taxpayer burden reduction
opportunities. Employees will make the forms available at education and
outreach events.
Affected Public: Private sector: Business or other for-profits.
Estimated Total Burden Hours: 62.
OMB Number: 1545-2142.
Type of Review: Revision of a currently approved collection.
Title: Form 8038-CP--Return for Credit Payments to Issuers of
Qualified Bonds.
Form: 8038-CP.
Abstract: Form 8038-CP, Return for Credit Payments to Issuers of
Qualified Bonds, will be used to make direct payments to State and
local governments. The American Recovery and Reinvestment Act of 2009,
Public Law 111-5, provides State and local governments with the option
of issuing a tax credit bond instead of a tax-exempt governmental
obligation bond. The bill gives State and local governments the option
to receive a direct payment from the Federal government equal to a
subsidy that would have been received through the Federal tax credit
for bonds.
Affected Public: State, local, or tribal governments.
Estimated Total Burden Hours: 246,000.
OMB Number: 1545-2143.
Type of Review: Revision of a currently approved collection.
Title: Notice 2009-26, Build America Bonds and Direct Payment
Subsidy Implementation.
Abstract: This Notice provides guidance on the new tax incentives
for Build America Bonds under Sec. 54AA of the Internal Revenue Code
(``Code'') and the implementation plans for the refundable credit
payment procedures for these bonds. This Notice includes guidance on
the modified Build America Bond program for Recovery Zone Economic
Development Bonds
[[Page 69545]]
under Sec. 1400U-2 of the Code. This Notice provides guidance on the
initial refundable credit payment procedures, required elections, and
information reporting. This Notice solicits public comments on the
refundable credit payment procedures for these bonds. This Notice is
intended to facilitate prompt implementation of the Build America Bond
program and to enable state and local governments to begin issuing
these bonds for authorized purposes to promote economic recovery and
job creation.
Affected Public: State, local, or tribal governments.
Estimated Total Burden Hours: 15,000.
OMB Number: 1545-2231.
Type of Review: Extension without change.
Title: Form 13768--Electronic Tax Administration Advisory Committee
Membership Application.
Abstract: The Internal Revenue Service Restructuring and Reform Act
of 1998 (RRA 98) authorized the creation of the Electronic Tax
Administration Advisory Committee (ETAAC). ETAAC has a primary duty of
providing input to the Internal Revenue Service (IRS) on its strategic
plan for electronic tax administration. Accordingly, ETAAC's
responsibilities involve researching, analyzing and making
recommendations on a wide range of electronic tax administration
issues.
Affected Public: Private sector: Business or other for-profits.
Estimated Total Burden Hours: 500.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. 2012-28098 Filed 11-16-12; 8:45 am]
BILLING CODE 4830-01-P