81_FR_575 81 FR 572 - Proposed Collection; Comment Request for Notice 2009-52

81 FR 572 - Proposed Collection; Comment Request for Notice 2009-52

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 3 (January 6, 2016)

Page Range572-573
FR Document2015-33276

The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination With Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits.

Federal Register, Volume 81 Issue 3 (Wednesday, January 6, 2016) 
[Federal Register Volume 81, Number 3 (Wednesday, January 6, 2016)]
[Notices]
[Pages 572-573]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-33276]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2009-52

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Election of Investment Tax Credit in Lieu of Production Tax Credit; 
Coordination With Department of Treasury Grants for Specified Energy 
Property in Lieu of Tax Credits.

DATES: Written comments should be received on or before March 7, 2016 
to be assured of consideration.

ADDRESSES: Direct all written comments to Michael Joplin, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Kerry Dennis, 
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at [email protected].

[[Page 573]]


SUPPLEMENTARY INFORMATION:
    Title: Election of Investment Tax Credit in Lieu of Production Tax 
Credit; Coordination with Department of Treasury Grants for Specified 
Energy Property in Lieu of Tax Credits.
    OMB Number: 1545-2145.
    Form Number: Notice 2009-52.
    Abstract: This notice provides a description of the procedures that 
taxpayers will be required to follow to make an irrevocable election to 
take the investment tax credit for energy property under Sec.  48 of 
the Internal Revenue Code in lieu of the production tax credit under 
Sec.  45. This election was created by the American Recovery and 
Reinvestment Act of 2009, H.R. 1, 123 STAT. 115 (the Act), which was 
enacted on February 17, 2009. This notice includes information about 
election procedures and the documentation required to complete the 
election. The notice also discusses the coordination of this 
irrevocable election with an election to take a Department of Treasury 
grant for specified energy property.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This notice is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations.
    Estimated Number of Respondents: 100.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 100.
    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: December 30, 2015.
Michael Joplin,
Tax Analyst.
[FR Doc. 2015-33276 Filed 1-5-16; 8:45 am]
 BILLING CODE 4830-01-P

572 Federal Register / Vol. 81, No. 3 / Wednesday, January 6, 2016 / Notices (f) County Economics: The Audit Requirements for Federal Awards Administration protects such unemployment rate of the county in found in 2 CFR part 200, as adopted by information from disclosure to the which the applicant is located, and the Department of Transportation at 2 extent allowed under applicable law. In whether that county is an economically- CFR part 1201. Additionally, applicable the event the Maritime Administration distressed area. Federal laws, rules, and regulations of receives a Freedom of Information Act (g) Special Economic Circumstances: the Maritime Administration will apply (FOIA) request for the information, the Special economic circumstances and to the projects that receive Small Maritime Administration will follow the conditions of the maritime community Shipyard Grant Awards. procedures described in the Department in which the shipyard is located. Federal wage rate requirements of Transportation FOIA regulations at 49 (h) Geography: The desire for included in Subchapter IV of Chapter 31 CFR 7.17. Only information that is geographic diversity in grant recipients. of Title 40, United States Code, apply to ultimately determined to be confidential all projects receiving funds under this under that procedure will be exempt 2. Review and Selection Process program, and apply to all parts of the from disclosure under FOIA. The Maritime Administration reviews project, whether funded with Small Authority: 46 U.S.C. 54101 and the all eligible applications received before Shipyard Grant funds, other Federal Consolidated Appropriations Act, 2016, the deadline. The Small Shipyard Grant funds, or non-Federal funds. Public Law 114–113. review and selection process consists of 3. Reporting Dated: December 31, 2015. three phases: Technical Review, Senior Each applicant selected for a Small By Order of the Maritime Administrator: Review, and Final Selection. In the technical review phase, a Review Panel Shipyard capital or training grant will T. Mitchell Hudson, Jr., made up of technical experts, including be required to work with the Maritime Secretary, Maritime Administration. naval architects and engineers from the Administration on the development and [FR Doc. 2015–33315 Filed 1–5–16; 8:45 am] Maritime Administration’s Office of implementation of a plan to collect BILLING CODE 4910–81–P Shipyards and Marine Engineering will information and report on the project’s review all timely applications. performance with respect to the relevant Additional input may be provided to the long-term outcomes that are expected to DEPARTMENT OF THE TREASURY Review Panel on economic issues by the be achieved through the capital project Office of Financial Approvals, on or training. Performance indicators will Internal Revenue Service environmental issues by the Office of not include formal goals or targets, but Environment, and on legal issues by the will require analysis of post-project Proposed Collection; Comment Office of Chief Counsel. The Review outcomes, which will inform the Small Request for Notice 2009–52 Panel will assign a rating of ‘‘Highly Shipyard Grant program in working AGENCY: Internal Revenue Service (IRS), Recommended,’’ ‘‘Recommended,’’ or towards best practices, programmatic Treasury. ‘‘Not Recommended’’ based on how performance measures, and future ACTION: Notice and request for well the applications align with the decision-making guidelines. comments. selection criteria. G. Federal Awarding Agency Contacts In the second review phase, the SUMMARY: The Department of the For further information concerning Treasury, as part of its continuing effort Senior Review Team, which is led by this notice please contact David M. to reduce paperwork and respondent the Maritime Administrator, will Heller, Director, Office of Shipyards and burden, invites the general public and consider all applications that were rated Marine Engineering, Maritime other Federal agencies to take this as Recommended or Highly Administration, Room W21–318,1200 opportunity to comment on proposed Recommended, based upon the input of New Jersey Ave. SE., Washington, DC and/or continuing information the Review Panel. The Senior Review 20590; phone: (202) 366–5737; or fax: collections, as required by the Team will determine which projects to (202) 366–6988. To ensure applicants Paperwork Reduction Act of 1995, advance to Secretary as Highly Rated. In receive accurate information about Public Law 104–13 (44 U.S.C. the third phase, the Secretary selects eligibility or the program, you are 3506(c)(2)(A)). Currently, the IRS is from the Highly Rated projects for final encouraged to contact the Maritime soliciting comments concerning award. Administration directly, rather than Election of Investment Tax Credit in F. Federal Award Administration through intermediaries or third parties, Lieu of Production Tax Credit; with questions. Coordination With Department of 1. Federal Award Notices H. Other Information Treasury Grants for Specified Energy Following the evaluation outlined in All information submitted as part of Property in Lieu of Tax Credits. Section E, the Maritime Administration will announce awarded projects by or in support of any application shall DATES: Written comments should be posting a list of selected projects at use publicly available data or data that received on or before March 7, 2016 to www.marad.dot.gov/ships-and- can be made public and methodologies be assured of consideration. shipping/small-shipyard-grants. that are accepted by industry practice ADDRESSES: Direct all written comments Following the announcement, the and standards, to the extent possible. If to Michael Joplin, Internal Revenue Maritime Administration will contact the application includes information Service, Room 6129, 1111 Constitution the point of contact listed in the SF–424 you consider to be a trade secret or Avenue NW., Washington, DC 20224. mstockstill on DSK4VPTVN1PROD with NOTICES to initiate development of the grant confidential commercial or financial FOR FURTHER INFORMATION CONTACT: agreement. information, you should do the Requests for additional information or following: (1) Note on the front cover copies of the form and instructions 2. Administrative and National Policy that the submission ‘‘Contains should be directed to Kerry Dennis, at Requirements Confidential Business Information Internal Revenue Service, Room 6129, All awards must be administered (CBI);’’ (2) mark each affected page 1111 Constitution Avenue NW., pursuant to the Uniform Administrative ‘‘CBI;’’ and (3) highlight or otherwise Washington, DC 20224, or through the Requirements, Cost Principles and denote the CBI portions. The Maritime Internet at Kerry.Dennis@irs.gov. VerDate Sep<11>2014 17:32 Jan 05, 2016 Jkt 238001 PO 00000 Frm 00114 Fmt 4703 Sfmt 4703 E:\FR\FM\06JAN1.SGM 06JAN1

Federal Register / Vol. 81, No. 3 / Wednesday, January 6, 2016 / Notices 573 SUPPLEMENTARY INFORMATION: of the burden of the collection of Applications must arrive as a complete Title: Election of Investment Tax information; (c) ways to enhance the package. Materials arriving separately Credit in Lieu of Production Tax Credit; quality, utility, and clarity of the will not be included in the application Coordination with Department of information to be collected; (d) ways to package for consideration and may Treasury Grants for Specified Energy minimize the burden of the collection of result in the application being rejected. Property in Lieu of Tax Credits. information on respondents, including Technical assistance with the OMB Number: 1545–2145. through the use of automated collection preparation of an initial SAHAT Grant Form Number: Notice 2009–52. techniques or other forms of information Program application is available by Abstract: This notice provides a technology; and (e) estimates of capital contacting the program official listed description of the procedures that or start-up costs and costs of operation, below. taxpayers will be required to follow to maintenance, and purchase of services make an irrevocable election to take the to provide information. FOR FURTHER INFORMATION CONTACT: investment tax credit for energy Robert Mims (Program Manager), Approved: December 30, 2015. Specially Adapted Housing Program, property under § 48 of the Internal Revenue Code in lieu of the production Michael Joplin, Department of Veterans Affairs, 810 tax credit under § 45. This election was Tax Analyst. Vermont Avenue NW., Washington, DC created by the American Recovery and [FR Doc. 2015–33276 Filed 1–5–16; 8:45 am] 20420, (202) 632–8816 (not a toll-free Reinvestment Act of 2009, H.R. 1, 123 BILLING CODE 4830–01–P number). STAT. 115 (the Act), which was enacted Full Text of Announcement: This on February 17, 2009. This notice Notice is divided into eight sections. includes information about election DEPARTMENT OF VETERANS Section I provides a summary of and procedures and the documentation AFFAIRS background information on the SAHAT required to complete the election. The Grant Program as well as the statutory notice also discusses the coordination of Loan Guaranty: Specially Adapted authority, desired outcomes, funding this irrevocable election with an Housing Assistive Technology Grant priorities, definitions and delegation of election to take a Department of Program authority. Section II provides award Treasury grant for specified energy AGENCY: Department of Veterans Affairs. information, funding availability, and property. the anticipated start date of the SAHAT Current Actions: There is no change ACTION: Notice. Grant Program. Section III provides in the paperwork burden previously SUMMARY: The U. S. Department of detailed information on eligibility and approved by OMB. This notice is being Veterans Affairs (VA) announces the the threshold criteria for submitting an submitted for renewal purposes only. availability of funds for the Specially application. Section IV provides Type of Review: Extension of a Adapted Housing Assistive Technology detailed application and submission currently approved collection. (SAHAT) Grant Program for fiscal year information, including how to request Affected Public: Businesses and other an application, application content, and (FY) 2016. The objective of the grant is for-profit organizations. submission dates and times. Section V Estimated Number of Respondents: to encourage the development of new assistive technologies for specially describes the review process, scoring 100. criteria, and selection process. Sections Estimated Time per Respondent: 1 adapted housing. This Notice is intended to provide VI provides award administration hour. applicants with the information information such as award notices and Estimated Total Annual Burden necessary to apply for the SAHAT Grant reporting requirements. Section VII Hours: 100. The following paragraph applies to all Program. Registration will be available provides agency contacts. Section VIII of the collections of information covered at www.Grants.gov. VA strongly provides additional information related by this notice: recommends referring to the Loan to the SAHAT Grant Program. This An agency may not conduct or Guaranty—Specially Adapted Housing Notice includes citations from 38 CFR sponsor, and a person is not required to Assistive Technology Grant Program part 36, which applicants and respond to, a collection of information final rule (38 CFR part 36) in stakeholders are expected to read to unless the collection of information conjunction with this Notice. The increase their knowledge and displays a valid OMB control number. registration process described within understanding of the SAHAT Grant Books or records relating to a collection this Notice applies only to applicants Program. of information must be retained as long who will register to submit project SUPPLEMENTARY INFORMATION: as their contents may become material applications for FY 2016 SAHAT Grant in the administration of any internal Program funds. I. Program Description revenue law. Generally, tax returns and DATES: Applications for the SAHAT A. Summary tax return information are confidential, Grant Program must be submitted via as required by 26 U.S.C. 6103. www.Grants.gov by 11:59 p.m. Eastern Pursuant to the Veterans’ Benefit Act Request for Comments: Comments Time on February 29, 2016. The SAHAT of 2010, the Secretary of Veterans submitted in response to this notice will Grant Program application package for Affairs (Secretary), through the Loan be summarized and/or included in the funding opportunity, VA–SAHAT–16– Guaranty Service (LGY) of the Veterans request for OMB approval. All 01, is available through www.Grants.gov Benefits Administration (VBA), is mstockstill on DSK4VPTVN1PROD with NOTICES comments will become a matter of and is listed as VA-Specially Adapted authorized to provide grants of financial public record. Comments are invited on: Housing Assistive Technology Grant assistance to develop new assistive (a) Whether the collection of Program. technology. The objective of the grant, information is necessary for the proper Applications may not be sent by mail, known as the Specially Adapted performance of the functions of the email or facsimile. All application Housing Assistive Technology (SAHAT) agency, including whether the materials must be in a format Grant Program, is to encourage the information shall have practical utility; compatible with the www.Grants.gov development of new assistive (b) the accuracy of the agency’s estimate application submission tool. technologies for adapted housing. VerDate Sep<11>2014 17:32 Jan 05, 2016 Jkt 238001 PO 00000 Frm 00115 Fmt 4703 Sfmt 4703 E:\FR\FM\06JAN1.SGM 06JAN1


Document Created: 2016-01-06 04:02:00
Document Modified: 2016-01-06 04:02:00
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before March 7, 2016 to be assured of consideration.
ContactRequests for additional information or copies of the form and instructions should be directed to Kerry Dennis, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation81 FR 572 
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