80 FR 11231 - Comment Request for Information Collection for Work Opportunity Tax Credit (WOTC) Program (OMB No. 1205-0371), Extension Without Revisions of a Currently Approved Collection
DEPARTMENT OF LABOR
Employment and Training Administration Federal Register Volume 80, Issue 40 (March 2, 2015)
Employment and Training Administration
Federal Register Volume 80, Issue 40 (March 2, 2015)
| Page Range | 11231-11232 | |
| FR Document | 2015-04166 |
[Federal Register Volume 80, Number 40 (Monday, March 2, 2015)] [Notices] [Pages 11231-11232] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-04166] ----------------------------------------------------------------------- DEPARTMENT OF LABOR Employment and Training Administration Comment Request for Information Collection for Work Opportunity Tax Credit (WOTC) Program (OMB No. 1205-0371), Extension Without Revisions of a Currently Approved Collection AGENCY: Employment and Training Administration (ETA), Labor. ACTION: Notice. ----------------------------------------------------------------------- SUMMARY: The Department of Labor (Department), as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the public and Federal agencies with an opportunity to comment on proposed and/or continuing collections of information in accordance with the Paperwork Reduction Act of 1995 [44 U.S.C. 3506(c)(2)(A)] (PRA). The PRA helps ensure that respondents can provide requested data in the desired format with minimal reporting burden (time and financial resources), collection instruments are clearly understood and the impact of collection requirements on respondents can be properly assessed. Currently, the Office Workforce Investment in ETA is soliciting comments concerning the proposed request for an extension of a collection of Work Opportunity Tax Credit (WOTC) program forms without changes. DATES: Submit written comments to the office listed in the addresses section below on or before May 1, 2015. ADDRESSES: Send written comments to Ms. Kimberly Vitelli, Chief Division of National Programs Tools and Technical Assistance (DNPTTA), Room C-4510, Employment and Training Administration, U.S. Department of Labor, 200 Constitution Avenue NW., Washington, DC 20210. Telephone number: 202-693-3045 (this is not a toll-free number). Individuals with hearing or speech impairments may access the telephone number above via TTY by calling the toll-free Federal Information Relay Service at 1- 877-889-5627 (TTY/TDD). Fax: 202-693-3015. Email: [email protected]. To obtain a copy of the proposed information collection request (ICR), please contact the person listed above. FOR FURTHER INFORMATION CONTACT: Carmen Ortiz, WOTC National Coordinator at [email protected]. SUPPLEMENTARY INFORMATION: I. Background The Work Opportunity Tax Credit (WOTC) program was created by the Small Business Job Protection Act of 1996 (Pub. L. 104-188) and allows private-for-profit businesses, and 501(c) tax-exempt organizations that hire veterans, to obtain tax credits from the Internal Revenue Service (IRS) for hiring hard-to-employ members of nine target groups. State workforce agencies (SWAs) process these requests and issue employers the final determination that a new hire is in one of the nine target groups, which employers then use to claim the tax credit to the IRS. Other legislation that imposes requirements on the WOTC program include the Taxpayer Relief Act of 1997 (Pub. L. 105-34), which created the Welfare-to-Work Tax Credit for a two-year period. The WtWTC expired on December 2005 and its Long-term TANF Recipient group became part of the WOTC in 2006 by Pub. L 109-432. Additional legislation includes the Tax Relief and Health Care Act (Pub. L. 109-432) passed in 2006, the Small Business and Work Opportunity Tax Act (Pub. L. 110-28) passed in 2007, the American Recovery and Reinvestment Act of 2009 (Pub. L. 111-5), the VOW to Hire Heroes Act of 2011 (Pub. L. 112-56), the American Taxpayer Relief of 2012 (Pub. L. 112-240), the Tax Increase Prevention Act of 2014 (Pub. L. 113-295), and Section 51 of the Internal Revenue (IR) Code of 1986, as amended. Since its enactment, this program has experienced a series of authorization lapses and retroactive reauthorizations by Congress. On December 19, 2014, President Obama signed into law the Tax Increase Prevention Act of 2014 (the Act) (Pub. L. 113-295). On December 31, 2013 the legislative authority of the WOTC program expired, and this Act amended Sec. 51 of the IR Code by retroactively reauthorizing WOTC, without any amendments/changes to the program or the current target groups, through December 31, 2014. This retroactive extension applies to new hires who began to work for an employer on or after January 1, 2014 and before January 1, 2015. Currently, the WOTC program's legislative authority expired on December 31, 2014. This submission includes five WOTC program forms as follows: (1) A reporting form (ETA 9058); (2) two processing forms (ETA Forms 9061 (English and Spanish versions) and 9062; (3) and two administrative forms (ETA Forms 9063 and 9065). ETA Form 9058 is used by SWAs to report to ETA information on processing of WOTC certification requests. ETA Form 9061 or 9062 is used by employers to request certification for their new hires together with the IRS Form 8850. The SWAs use the information on these two forms to verify target group eligibility and process the employer's requests. SWAs use ETA Form 9063 to issue the final certifications to eligible employers or their representatives and ETA Form 9065 in their administrative quarterly internal audits. The design and format of ETA Form 9063 and 9065 is optional for the states. SWAs are no longer required to report to ETA the results of their internal audits (ETA 9065). The data collected under this submission is 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 utilize the WOTC tax credit, receive consistent treatment from state to state regarding eligibility determinations and processing of their certification requests, and that the statutory rules for receipt of this tax credit requests are administered in a consistent manner by the SWAs. Since Public Laws 113-295 and 112-240 did not make any changes to the program or its target groups other than reauthorize the program through a specific period of time, the program's administrative, processing and reporting forms have not been revised or amended. These forms expire on June 30, 2015. ETA is requesting a 3-year expiration date of June 30, 2018. II. Review Focus The Department is particularly interested in comments which: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; [[Page 11232]] 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 submissions of responses. III. Current Actions Type of Review: Extension without revisions. Title: Work Opportunity Tax Credit (WOTC) program. OMB Number: 1205-0371. Affected Public: State Workforce Agencies (SWAs), private for profit employers, and since 2011, 501(c) tax-exempt organizations hiring veterans. Estimated Total Annual Respondents: 990,052. Annual Frequency: Quarterly, On Occasion, Annually. Estimated Total Annual Responses: 2,420,624. Average Time per Response: (For ETA Form 9058--1 hr; ETA Forms 9061-9063--.33; ETA Form 9065--1 hr.; and Record-Keeping--931 hrs.). Estimated Total Annual Burden Hours: 847,445. Total Estimated Burden Cost (capital/startup): 0. Total Burden Cost (operating/maintaining): 0. We will summarize and/or include in the request for OMB approval of the ICR, the comments received in response to this comment request; they will also become a matter of public record. Portia Wu, Assistant Secretary for Employment and Training, Labor. [FR Doc. 2015-04166 Filed 2-27-15; 8:45 am] BILLING CODE 4510-FP-P
![Federal Register / Vol. 80, No. 40 / Monday, March 2, 2015 / Notices 11231
to this comment request; they will also 889–5627 (TTY/TDD). Fax: 202–693– legislative authority expired on
become a matter of public record. 3015. Email: vitelli.kimberly@dol.gov. December 31, 2014.
To obtain a copy of the proposed This submission includes five WOTC
Portia Wu, program forms as follows: (1) A
information collection request (ICR),
Assistant Secretary for Employment and please contact the person listed above. reporting form (ETA 9058); (2) two
Training, Labor. processing forms (ETA Forms 9061
[FR Doc. 2015–04165 Filed 2–27–15; 8:45 am] FOR FURTHER INFORMATION CONTACT:
(English and Spanish versions) and
BILLING CODE 4510–FW–P Carmen Ortiz, WOTC National 9062; (3) and two administrative forms
Coordinator at ortiz.carmen@dol.gov. (ETA Forms 9063 and 9065). ETA Form
SUPPLEMENTARY INFORMATION: 9058 is used by SWAs to report to ETA
DEPARTMENT OF LABOR information on processing of WOTC
I. Background
certification requests. ETA Form 9061 or
Employment and Training
The Work Opportunity Tax Credit 9062 is used by employers to request
Administration
(WOTC) program was created by the certification for their new hires together
Comment Request for Information Small Business Job Protection Act of with the IRS Form 8850. The SWAs use
Collection for Work Opportunity Tax 1996 (Pub. L. 104–188) and allows the information on these two forms to
Credit (WOTC) Program (OMB No. private-for-profit businesses, and 501(c) verify target group eligibility and
1205–0371), Extension Without tax-exempt organizations that hire process the employer’s requests. SWAs
Revisions of a Currently Approved veterans, to obtain tax credits from the use ETA Form 9063 to issue the final
Collection Internal Revenue Service (IRS) for hiring certifications to eligible employers or
hard-to-employ members of nine target their representatives and ETA Form
AGENCY: Employment and Training groups. State workforce agencies 9065 in their administrative quarterly
Administration (ETA), Labor. (SWAs) process these requests and issue internal audits. The design and format
ACTION: Notice. employers the final determination that a of ETA Form 9063 and 9065 is optional
new hire is in one of the nine target for the states. SWAs are no longer
SUMMARY: The Department of Labor groups, which employers then use to required to report to ETA the results of
(Department), as part of its continuing claim the tax credit to the IRS. Other their internal audits (ETA 9065).
effort to reduce paperwork and legislation that imposes requirements on The data collected under this
respondent burden, conducts a the WOTC program include the submission is necessary for effective
preclearance consultation program to Taxpayer Relief Act of 1997 (Pub. L. federal administration of the WOTC
provide the public and Federal agencies 105–34), which created the Welfare-to- program, including allowing ETA and
with an opportunity to comment on Work Tax Credit for a two-year period. IRS to oversee state administration of
proposed and/or continuing collections The WtWTC expired on December 2005 the tax credit. Uniform program
of information in accordance with the and its Long-term TANF Recipient administration procedures and forms
Paperwork Reduction Act of 1995 [44 group became part of the WOTC in 2006 assure that businesses, especially
U.S.C. 3506(c)(2)(A)] (PRA). The PRA by Pub. L 109–432. Additional multistate businesses that utilize the
helps ensure that respondents can legislation includes the Tax Relief and WOTC tax credit, receive consistent
provide requested data in the desired Health Care Act (Pub. L. 109–432) treatment from state to state regarding
format with minimal reporting burden passed in 2006, the Small Business and eligibility determinations and
(time and financial resources), Work Opportunity Tax Act (Pub. L. processing of their certification requests,
collection instruments are clearly 110–28) passed in 2007, the American and that the statutory rules for receipt
understood and the impact of collection Recovery and Reinvestment Act of 2009 of this tax credit requests are
requirements on respondents can be (Pub. L. 111–5), the VOW to Hire Heroes administered in a consistent manner by
properly assessed. Act of 2011 (Pub. L. 112–56), the the SWAs.
Currently, the Office Workforce American Taxpayer Relief of 2012 (Pub. Since Public Laws 113–295 and 112–
Investment in ETA is soliciting L. 112–240), the Tax Increase 240 did not make any changes to the
comments concerning the proposed Prevention Act of 2014 (Pub. L. 113– program or its target groups other than
request for an extension of a collection 295), and Section 51 of the Internal reauthorize the program through a
of Work Opportunity Tax Credit Revenue (IR) Code of 1986, as amended. specific period of time, the program’s
(WOTC) program forms without Since its enactment, this program has administrative, processing and reporting
changes. experienced a series of authorization forms have not been revised or
lapses and retroactive reauthorizations amended. These forms expire on June
DATES: Submit written comments to the
by Congress. 30, 2015. ETA is requesting a 3-year
office listed in the addresses section
expiration date of June 30, 2018.
below on or before May 1, 2015. On December 19, 2014, President
ADDRESSES: Send written comments to Obama signed into law the Tax Increase II. Review Focus
Ms. Kimberly Vitelli, Chief Division of Prevention Act of 2014 (the Act) (Pub. The Department is particularly
National Programs Tools and Technical L. 113–295). On December 31, 2013 the interested in comments which:
Assistance (DNPTTA), Room C–4510, legislative authority of the WOTC • Evaluate whether the proposed
Employment and Training program expired, and this Act amended collection of information is necessary
Administration, U.S. Department of Sec. 51 of the IR Code by retroactively for the proper performance of the
asabaliauskas on DSK5VPTVN1PROD with NOTICES
Labor, 200 Constitution Avenue NW., reauthorizing WOTC, without any functions of the agency, including
Washington, DC 20210. Telephone amendments/changes to the program or whether the information will have
number: 202–693–3045 (this is not a the current target groups, through practical utility;
toll-free number). Individuals with December 31, 2014. This retroactive • evaluate the accuracy of the
hearing or speech impairments may extension applies to new hires who agency’s estimate of the burden of the
access the telephone number above via began to work for an employer on or proposed collection of information,
TTY by calling the toll-free Federal after January 1, 2014 and before January including the validity of the
Information Relay Service at 1–877– 1, 2015. Currently, the WOTC program’s methodology and assumptions used;
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![11232 Federal Register / Vol. 80, No. 40 / Monday, March 2, 2015 / Notices
• enhance the quality, utility, and records disposition authority (records authorize disposal of all other records
clarity of the information to be schedules). Once approved by NARA, after the agency no longer needs them
collected; and records schedules provide mandatory to conduct its business. Some schedules
• minimize the burden of the instructions on what happens to records are comprehensive and cover all the
collection of information on those who when no longer needed for current records of an agency or one of its major
are to respond, including through the Government business. They authorize subdivisions. Most schedules, however,
use of appropriate automated, the National Archives of the United cover records of only one office or
electronic, mechanical, or other States to preserve records of continuing program or a few series of records. Many
technological collection techniques or value and agencies to destroy, after a of these update previously approved
other forms of information technology, specified period, records lacking schedules, and some include records
e.g., permitting electronic submissions administrative, legal, research, or other proposed as permanent.
of responses. value. NARA publishes notice for The schedules listed in this notice are
records schedules in which agencies media-neutral unless specified
III. Current Actions otherwise. An item in a schedule is
propose to destroy records not
Type of Review: Extension without previously authorized for disposal or media-neutral when the disposition
revisions. reduce the retention period of records instructions may be applied to records
Title: Work Opportunity Tax Credit already authorized for disposal. NARA regardless of the medium in which the
(WOTC) program. invites public comments on such records are created and maintained.
OMB Number: 1205–0371. records schedules, as required by 44 Items included in schedules submitted
Affected Public: State Workforce U.S.C. 3303a(a). to NARA on or after December 17, 2007,
Agencies (SWAs), private for profit DATES: NARA must receive requests for
are media-neutral unless the item is
employers, and since 2011, 501(c) tax- copies in writing by April 1, 2015. Once limited to a specific medium. (See 36
exempt organizations hiring veterans. NARA has completed appraisal of the CFR 1225.12(e).)
Estimated Total Annual Respondents: No Federal records are authorized for
records is completed, we will send you
990,052. destruction without the approval of the
a copy of the schedule. NARA staff
Annual Frequency: Quarterly, On Archivist of the United States. This
usually prepare appraisal memoranda
Occasion, Annually. approval is granted only after a
that contain additional information
Estimated Total Annual Responses: thorough consideration of their
concerning the records covered by a
2,420,624. administrative use by the agency of
proposed schedule. You may also origin, the rights of the Government and
Average Time per Response: (For ETA request these, and we will provide them
Form 9058—1 hr; ETA Forms 9061– of private persons directly affected by
once we have completed the appraisal. the Government’s activities, and
9063—.33; ETA Form 9065—1 hr.; and Requesters will be given 30 days to
Record-Keeping—931 hrs.). whether or not they have historical or
submit comments. other value.
Estimated Total Annual Burden
ADDRESSES: You may request a copy of Besides identifying the Federal
Hours: 847,445.
Total Estimated Burden Cost (capital/ any records schedule identified in this agencies and any subdivisions
startup): 0. notice by contacting Records requesting disposition authority, this
Total Burden Cost (operating/ Management Services (ACNR) using one public notice lists the organizational
maintaining): 0. of the following means: unit(s) accumulating the records or
Mail: NARA (ACNR), 8601 Adelphi indicates agency-wide applicability in
We will summarize and/or include in
Road, College Park, MD 20740–6001. the case of schedules that cover records
the request for OMB approval of the Email: request.schedule@nara.gov.
ICR, the comments received in response that may be accumulated throughout an
FAX: 301–837–3698. agency. This notice provides the control
to this comment request; they will also Requesters must cite the control
become a matter of public record. number assigned to each schedule, the
number, which appears in parentheses
total number of schedule items, and the
Portia Wu, after the name of the agency which
number of temporary items (the records
Assistant Secretary for Employment and submitted the schedule, and must
proposed for destruction). It also
Training, Labor. provide a mailing address. If you would
includes a brief description of the
also like the appraisal reports, please
[FR Doc. 2015–04166 Filed 2–27–15; 8:45 am] temporary records. The records
say so in your request.
BILLING CODE 4510–FP–P schedule itself contains a full
FOR FURTHER INFORMATION CONTACT: description of the records at the file unit
Margaret Hawkins, Director, Records level as well as their disposition. If
NATIONAL ARCHIVES AND RECORDS Management Services (ACNR), by mail NARA staff has prepared an appraisal
ADMINISTRATION at: National Archives and Records memorandum for the schedule, it too
Administration; 8601 Adelphi Road; includes information about the records.
[NARA–2015–030] College Park, MD 20740–6001, by Further information about the
telephone at 301–837–1799, or by email disposition process is available on
Records Schedules; Availability and at request.schedule@nara.gov.
Request for Comments request.
SUPPLEMENTARY INFORMATION: Each year
AGENCY: National Archives and Records Federal agencies create billions of Schedules Pending
records on paper, film, magnetic tape, 1. Department of Defense, National
asabaliauskas on DSK5VPTVN1PROD with NOTICES
Administration (NARA).
ACTION: Notice of availability of and other media. To control this Reconnaissance Office; Department of
proposed records schedules; request for accumulation, agency records managers Defense, National Geospatial-
comments. prepare schedules proposing retention Intelligence Agency; Department of
periods for records and submit these Defense, National Security Agency (N1–
SUMMARY: The National Archives and schedules for NARA’s approval. These 525–13–1, 5 items, 5 temporary items).
Records Administration (NARA) schedules provide for timely transfer Routine budget, finance, contracts, and
publishes notice at least once monthly into the National Archives of procurement records associated with a
of certain Federal agency requests for historically valuable records and multi-mission ground station.
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Document Created: 2015-12-18 12:08:04
Document Modified: 2015-12-18 12:08:04
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice. | |
| Contact | Carmen Ortiz, WOTC National Coordinator at [email protected] | |
| FR Citation | 80 FR 11231 |
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