[Federal Register Volume 81, Number 150 (Thursday, August 4, 2016)]
[Notices]
[Pages 51497-51499]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-18405]


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DEPARTMENT OF LABOR

Employment and Training Administration


Agency Information Collection Activities; Comment Request; Work 
Opportunity Tax Credit (WOTC)

ACTION: Notice.

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SUMMARY: The Department of Labor (DOL), Employment and Training 
Administration is soliciting comments concerning a proposed extension 
for the authority to conduct the information collection request (ICR) 
titled, ``Work Opportunity Tax Credit (WOTC).'' This comment request is 
part of continuing Departmental efforts to reduce paperwork and 
respondent burden in

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accordance with the Paperwork Reduction Act of 1995 (PRA), 44 U.S.C. 
3501 et seq.

DATES: Consideration will be given to all written comments received by 
October 3, 2016.

ADDRESSES: A copy of this ICR with applicable supporting documentation; 
including a description of the likely respondents, proposed frequency 
of response, and estimated total burden may be obtained free by 
contacting Carmen Ortiz, WOTC National Coordinator, by telephone at 
202-693-2786 (these are not toll-free numbers) or by email at 
[email protected].
    Submit written comments about, or requests for a copy of, this ICR 
by mail or courier to the U.S. Department of Labor, Employment and 
Training Administration, Attention: Carmen Ortiz, Room C-4510 200 
Constitution Avenue NW., Washington, DC 20210; by email: 
[email protected]; or by Fax 202-693-3015.

FOR FURTHER INFORMATION CONTACT: Contact Carmen Ortiz, WOTC National 
Coordinator, by telephone at 202-693-2786 (these are not toll-free 
numbers) or by email at [email protected].

SUPPLEMENTARY INFORMATION: The DOL, as part of continuing efforts to 
reduce paperwork and respondent burden, conducts a pre-clearance 
consultation program to provide the general public and Federal agencies 
an opportunity to comment on proposed and/or continuing collections of 
information before submitting them to the OMB for final approval. This 
program helps to ensure requested data can be provided in the desired 
format, reporting burden (time and financial resources) is minimized, 
collection instruments are clearly understood, and the impact of 
collection requirements can be properly assessed.
    The Work Opportunity Tax Credit (WOTC) program is authorized under 
Sec.  51 and 3111(e) of the Internal Revenue Code (Code) and the Small 
Business Job Protection Act of 1996, (Pub. L. 104-188), including Title 
26 U.S.C. The WOTC program is currently extended and amended by the 
Protecting Americans from Tax Hikes Act of 2015, (Pub. L. 114-113), 
div. Q (PATH Act). See attached PATH Act, which authorizes this 
information collection. The WOTC is a Federal tax credit available to 
employers for hiring individuals from certain target groups who have 
consistently faced significant barriers to employment. On December 18, 
2015, President Obama signed into law the PATH Act that retroactively 
reauthorizes the WOTC program and all its current target groups for a 
five-year period, from January 1, 2015 to December 31, 2019. 
Additionally the PATH Act extends the Empowerment Zones for a two-year 
period, from December 31, 2014 to December 31, 2016, and introduces a 
new target group, Qualified Long-term Unemployment Recipients, for new 
hires that begin to work for an employer on or after January 1, 2016 
through December 31, 2019.
    This submission includes seven WOTC processing and administrative 
program forms as follows: (1) ETA Form 9058, Report 1--Certification 
Workload and Characteristics of Certified Individuals; (2) ETA Form 
9061, Individual Characteristics Form; (3) ETA Form 9061, Spanish 
version; (4) ETA Form 9062, Conditional Certification; (5) ETA Form 
9063, Employer Certification, (6) ETA Form 9065, Agency Declaration of 
Verification Results Worksheet; and (7) ETA Form 9175, Long-term 
Unemployment Recipient Self-Attestation Form.
    The data collected under this submission are necessary for 
effective Federal administration of the WOTC program, including 
allowing ETA and IRS to oversee state administration of the tax credit. 
Uniform program administration procedures and forms assure that 
businesses, especially multistate businesses that use the WOTC, receive 
consistent treatment from state to state regarding eligibility 
determinations, processing of their certification requests, and the 
statutory rules for receipt of the tax credit requests are administered 
in a consistent manner by the SWAs.
    This information collection is subject to the PRA. A Federal agency 
generally cannot conduct or sponsor a collection of information, and 
the public is generally not required to respond to an information 
collection, unless it is approved by the OMB under the PRA and displays 
a currently valid OMB Control Number. In addition, notwithstanding any 
other provisions of law, no person shall generally be subject to 
penalty for failing to comply with a collection of information that 
does not display a valid Control Number. See 5 CFR 1320.5(a) and 
1320.6.
    Interested parties are encouraged to provide comments to the 
contact shown in the ADDRESSES section. Comments must be written to 
receive consideration, and they will be summarized and included in the 
request for OMB approval of the final ICR. In order to help ensure 
appropriate consideration, comments should mention OMB CONTROL No. 
1205-0371.
    Submitted comments will also be a matter of public record for this 
ICR and posted on the Internet, without redaction. The DOL encourages 
commenters not to include personally identifiable information, 
confidential business data, or other sensitive statements/information 
in any comments.
    The DOL is particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including through the use of appropriate 
automated, electronic, mechanical, or other technological collection 
techniques or other forms of information technology, e.g., permitting 
electronic submission of responses.
    Agency: DOL-ETA.
    Type of Review: ``Revision of a Currently Approved Collection.''
    Title of Collection: Work Opportunity Tax Credit (WOTC).
    Forms: (1) ETA Form 9058, Report 1--Certification Workload and 
Characteristics of Certified Individuals; (2) ETA Form 9061, Individual 
Characteristics Form; (3) ETA Form 9061, Spanish version; (4) ETA Form 
9062, Conditional Certification; (5) ETA Form 9063, Employer 
Certification, (6) ETA Form 9065, Agency Declaration of Verification 
Results Worksheet; and (7) ETA Form 9175, Long-term Unemployment 
Recipient Self-Attestation Form.
    OMB Control Number: 1205-0371.
    Affected Public: State Workforce Agencies (SWAs), Private Sector, 
Individuals or Households and 501 (c) Tax-Exempt organizations hiring 
certain Veterans.
    Estimated Number of Respondents: 2,010,874.
    Frequency: Varies.
    Total Estimated Annual Responses: 5,840,620.
    Estimated Average Time per Response: Varies.
    Estimated Total Annual Burden Hours: 1,960,774 hours.
    Total Estimated Annual Other Cost Burden: $0.00.


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    Authority:  44 U.S.C. 3506(c)(2)(A).

Portia Wu,
Assistant Secretary, Employment and Training Administration.
[FR Doc. 2016-18405 Filed 8-3-16; 8:45 am]
 BILLING CODE 4510-FN-P