82_FR_55376 82 FR 55154 - Proposed Collection; Comment Request for Forms 8609 and 8609A

82 FR 55154 - Proposed Collection; Comment Request for Forms 8609 and 8609A

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 222 (November 20, 2017)

Page Range55154-55155
FR Document2017-25098

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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 8609, Low-Income Housing Credit Allocation and Certification, and Form 8609-A, Annual Statement for Low-Income Housing Credit.

Federal Register, Volume 82 Issue 222 (Monday, November 20, 2017) 
[Federal Register Volume 82, Number 222 (Monday, November 20, 2017)]
[Notices]
[Pages 55154-55155]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-25098]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 8609 and 8609A

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Form 8609, Low-Income Housing Credit Allocation and 
Certification, and Form 8609-A, Annual Statement for Low-Income Housing 
Credit.

DATES: Written comments should be received on or before January 19, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Taquesha Cain, at (202) 
317-8979 Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Low-Income Housing Credit Allocation and Certification.
    OMB Number: 1545-0988.
    Form Number: Form 8609 and Form 8609A.
    Abstract: Owners of residential low-income rental buildings are 
allowed a low-income housing credit for each qualified building over a 
10-year credit period. Form 8609 can be used to obtain a housing credit 
allocation from the housing credit agency. A separate Form 8609 must be 
issued for each building in a multiple building project. Form 8609 is 
also used to certify certain information. Form 8609-A is filed by a 
building owner to report compliance with the low-income housing 
provisions and calculate the low-income housing credit. Form 8609-A 
must be filed by the building owner for each year of the 15-year 
compliance period. File one Form 8609-A for the allocation(s) for the 
acquisition of an existing building and a separate Form 8609-A for the 
allocation(s) for rehabilitation expenditures.
    Current Actions: There is no change to this existing regulation. 
However, the agency has updated the number of respondents to reflect 
the most recent data available.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations, not-
for-profit institutions, and farms.
    Estimated Number of Respondents: 30,000.
    Estimated Time Per Respondent: 18 hours, 16 minutes.
    Estimated Total Annual Burden Hours: 548,700.
    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

[[Page 55155]]

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: November 14, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-25098 Filed 11-17-17; 8:45 am]
 BILLING CODE 4830-01-P

55154 Federal Register / Vol. 82, No. 222 / Monday, November 20, 2017 / Notices DEPARTMENT OF TRANSPORTATION U.S.C. 470f], and the Clean Air Act [42 Allocation and Certification, and Form U.S.C. 7401–7671q]. This notice does 8609–A, Annual Statement for Low- Federal Transit Administration not, however, alter or extend the Income Housing Credit. limitation period for challenges of DATES: Written comments should be Limitation on Claims Against Proposed project decisions subject to previous received on or before January 19, 2018 Public Transportation Projects notices published in the Federal to be assured of consideration. AGENCY: Federal Transit Administration Register. The project and action that are ADDRESSES: Direct all written comments (FTA), DOT. the subject of this notice follows: to L. Brimmer, Internal Revenue ACTION: Notice. Project name and location: Raritan Service, Room 6526, 1111 Constitution River Bridge Replacement Project, Avenue NW., Washington, DC 20224. SUMMARY: This notice announces a final Middlesex County, New Jersey. Project Sponsor: New Jersey Transit FOR FURTHER INFORMATION CONTACT: environmental action taken by the Federal Transit Administration (FTA) Corporation. Project description: This Requests for additional information or for a project in Perth Amboy and South project consists of the demolition of the copies of the regulation should be Amboy, Middlesex County, New Jersey. 100+ year old two-track Raritan River directed to Taquesha Cain, at (202) 317– The purpose of this notice is to swing span bridge and replacement with 8979 Room 6526, 1111 Constitution announce publicly the environmental a new two-track moveable vertical life Avenue NW., Washington, DC 20224, or decision by FTA on the subject project span bridge on a parallel alignment to through the internet at and to activate the limitation on any the west of the existing bridge. The Taquesha.R.Cain@irs.gov. claims that may challenge this final Raritan River rail bridge suffered SUPPLEMENTARY INFORMATION: environmental action. structural damage during Hurricane Title: Low-Income Housing Credit DATES: By this notice, FTA is advising Sandy in October 2012, when ocean Allocation and Certification. surge moved the approach girder spans OMB Number: 1545–0988. the public of final agency actions out of alignment atop their supporting Form Number: Form 8609 and Form subject to Section 139(l) of Title 23, piers. The replacement of the bridge 8609A. United States Code (U.S.C.). A claim Abstract: Owners of residential low- seeking judicial review of FTA actions will reduce the vulnerability of the existing Raritan River rail bridge to income rental buildings are allowed a announced herein for the listed public low-income housing credit for each transportation project will be barred major storm flood events, enhancing the reliability of the North Jersey Coast Line qualified building over a 10-year credit unless the claim is filed on or before period. Form 8609 can be used to obtain April 19, 2018. (NJCL), the third busiest of NJ Transit’s commuter rail lines. a housing credit allocation from the FOR FURTHER INFORMATION CONTACT: housing credit agency. A separate Form Final agency actions: Section 4(f) Nancy-Ellen Zusman, Assistant Chief 8609 must be issued for each building determination, dated June 2017; Section Counsel, Office of Chief Counsel, (312) in a multiple building project. Form 106 Programmatic Agreement, dated 353–2577 or Alan Tabachnick, 8609 is also used to certify certain August 21, 2017; and a Finding of No Environmental Protection Specialist, information. Form 8609–A is filed by a Significant Impact, dated October 13, Office of Environmental Programs, (202) building owner to report compliance 2017. Supporting documentation: 366–8541. FTA is located at 1200 New with the low-income housing provisions Environmental Assessment dated June, Jersey Avenue SE., Washington, DC and calculate the low-income housing 2017. 20590. Office hours are from 9:00 a.m. credit. Form 8609–A must be filed by to 5:00 p.m., Monday through Friday, Lucy Garliauskas, the building owner for each year of the except Federal holidays. Associate Administrator Planning and 15-year compliance period. File one SUPPLEMENTARY INFORMATION: Notice is Environment. Form 8609–A for the allocation(s) for hereby given that FTA has taken final [FR Doc. 2017–25062 Filed 11–17–17; 8:45 am] the acquisition of an existing building agency action by issuing a certain BILLING CODE P and a separate Form 8609–A for the approval for the public transportation allocation(s) for rehabilitation project listed below. The action on the expenditures. project, as well as the laws under which DEPARTMENT OF THE TREASURY Current Actions: There is no change to such action was taken, is described in this existing regulation. However, the the documentation issued in connection Internal Revenue Service agency has updated the number of with the project to comply with the respondents to reflect the most recent National Environmental Policy Act Proposed Collection; Comment data available. (NEPA) and in other documents in the Request for Forms 8609 and 8609A Type of Review: Revision of a FTA administrative record for the AGENCY: Internal Revenue Service (IRS), currently approved collection. project. Interested parties may contact Treasury. Affected Public: Businesses or other either the project sponsor or the FTA ACTION: Notice and request for for-profit organizations, not-for-profit Regional Office for more information. comments. institutions, and farms. Contact information for FTA’s Regional Estimated Number of Respondents: Offices may be found at https:// SUMMARY: The Internal Revenue Service 30,000. www.fta.dot.gov. (IRS), as part of its continuing effort to Estimated Time Per Respondent: 18 This notice applies to all FTA reduce paperwork and respondent hours, 16 minutes. decisions on the listed project as of the burden, invites the general public and Estimated Total Annual Burden nshattuck on DSK9F9SC42PROD with NOTICES issuance date of this notice and all laws other Federal agencies to take this Hours: 548,700. under which such action was taken, opportunity to comment on proposed The following paragraph applies to all including, but not limited to, NEPA [42 and/or continuing information of the collections of information covered U.S.C. 4321–4375], Section 4(f) of the collections, as required by the by this notice: Department of Transportation Act of Paperwork Reduction Act of 1995. The An agency may not conduct or 1966 [49 U.S.C. 303], Section 106 of the IRS is soliciting comments concerning sponsor, and a person is not required to National Historic Preservation Act [16 Form 8609, Low-Income Housing Credit respond to, a collection of information VerDate Sep<11>2014 15:15 Nov 17, 2017 Jkt 244001 PO 00000 Frm 00077 Fmt 4703 Sfmt 4703 E:\FR\FM\20NON1.SGM 20NON1

Federal Register / Vol. 82, No. 222 / Monday, November 20, 2017 / Notices 55155 unless the collection of information ACTION: Notice. veterans’ cemetery. The reimbursement displays a valid OMB control number. amounts shown in this notice are Books or records relating to a SUMMARY: The Department of Veterans applicable to those interments. collection of information must be Affairs (VA) is updating the monetary reimbursement rates for caskets and Reimbursement for a claim received retained as long as their contents may become material in the administration urns purchased for the interment in a in any CY will not exceed the average of any internal revenue law. Generally, VA national cemetery or a VA-funded cost of a 20-gauge metal casket or a tax returns and tax return information state or tribal veterans’ cemetery of durable plastic urn during the fiscal are confidential, as required by 26 Veterans who die with no known next year (FY) preceding the CY of the claim. U.S.C. 6103. of kin and where there are insufficient Average costs are determined by market Request for Comments: Comments resources for furnishing a burial analysis for 20-gauge metal caskets, submitted in response to this notice will container. The purpose of this notice is designed to contain human remains, be summarized and/or included in the to notify interested parties of the rates with a gasketed seal, and external rails request for OMB approval. All that will apply to reimbursement claims or handles. The same analysis is comments will become a matter of that occur during calendar year (CY) completed for durable plastic urns, public record. Comments are invited on: 2018. designed to contain human remains, (a) Whether the collection of which include a secure closure to information is necessary for the proper FOR FURTHER INFORMATION CONTACT: Eric Axelbank, Budget Formulation Division, contain the cremated remains. performance of the functions of the agency, including whether the National Cemetery Administration, Using this method of computation, in information shall have practical utility; Department of Veterans Affairs, 810 FY 2017, the average costs for caskets (b) the accuracy of the agency’s estimate Vermont Avenue NW., Washington, DC were determined to be $2,131 and $169 of the burden of the collection of 20420. Telephone: (202) 632–7236 (this for urns. Accordingly, the information; (c) ways to enhance the is not a toll-free number). reimbursement rates payable for quality, utility, and clarity of the SUPPLEMENTARY INFORMATION: Section qualifying interments occurring during information to be collected; (d) ways to 2306(f) of title 38, U.S.C., authorizes VA CY 2018 are $2,131 for caskets and $169 minimize the burden of the collection of National Cemetery Administration for urns. information on respondents, including (NCA) to furnish a casket or urn for interment in a VA national cemetery or Signing Authority through the use of automated collection techniques or other forms of information a VA-funded state or tribal veterans’ The Secretary of Veterans Affairs, or technology; and (e) estimates of capital cemetery of the unclaimed remains of designee, approved this document and or start-up costs and costs of operation, Veterans for whom VA cannot identify authorized the undersigned to sign and maintenance, and purchase of services a next of kin and determines that submit the document to the Office of the to provide information. sufficient financial resources for the Federal Register for publication Approved: November 14, 2017. furnishing of a casket or urn for burial electronically as an official document of L. Brimmer, are not available. VA implemented regulations to administer this authority the Department of Veterans Affairs. Gina Senior Tax Analyst. S. Farrisee, Deputy Chief of Staff, as a reimbursement benefit in section [FR Doc. 2017–25098 Filed 11–17–17; 8:45 am] 38.628 of title 38, Code of Federal Department of Veterans Affairs, BILLING CODE 4830–01–P Regulations. approved this document on November Public Law 114–273 extended VA’s 14, 2017, for publication. authority to furnish a casket or urn for Dated: November 14, 2017. DEPARTMENT OF VETERANS interment of the unclaimed remains of Jeffrey Martin, AFFAIRS Veterans for whom VA cannot identify Office Program Manager, Office of Regulation a next of kin and determines that Policy & Management, Office of the Secretary, Reimbursement for Caskets and Urns sufficient financial resources for the Department of Veterans Affairs. for Burial of Unclaimed Remains in a furnishing of a casket or urn for burial National Cemetery or a VA-funded [FR Doc. 2017–25067 Filed 11–17–17; 8:45 am] are not available when those remains State or Tribal Veterans’ Cemetery BILLING CODE 8320–01–P are to be buried in a VA national AGENCY: Department of Veterans Affairs. cemetery or a VA-funded state or tribal nshattuck on DSK9F9SC42PROD with NOTICES VerDate Sep<11>2014 15:15 Nov 17, 2017 Jkt 244001 PO 00000 Frm 00078 Fmt 4703 Sfmt 9990 E:\FR\FM\20NON1.SGM 20NON1


Document Created: 2018-10-25 10:41:16
Document Modified: 2018-10-25 10:41:16
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 January 19, 2018 to be assured of consideration.
ContactRequests for additional information or copies of the regulation should be directed to Taquesha Cain, at (202) 317-8979 Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation82 FR 55154 
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