Agency Information Collection Activities; Submission for OMB Review; Comment Request; Section 45J Credit for Production of Electricity From Advanced Nuclear Power Facilities
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with...
Notice of information collection; request for comment.
SUMMARY:
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.
DATES:
Comments should be received on or before November 18, 2026 to be assured of consideration.
ADDRESSES:
Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to
www.reginfo.gov/public/do/PRAMain.
Find this particular information collection by selecting “Currently under 30-day Review—Open for Public Comments” or by using the search function.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be obtained from Spencer W. Clark by emailing
PRA@treasury.gov,
calling (202) 927-5331, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title:
Section 45J Credit for Production of Electricity from Advanced Nuclear Power Facilities.
OMB Control Number:
1545-2000.
Type of Request:
Extension without change of a currently approved collection.
Description:
This notice provides a process for certain taxpayers to obtain an allocation of the unutilized national megawatt capacity limitation (NMCL) under § 45J of the Internal Revenue Code. The notice describes how certain taxpayers may transfer the credit. This information will be used to determine the portion of the unutilized NMCL to which a taxpayer is entitled and the potential credit amount. The likely respondents are corporations and partnerships.
Form:
None.
Affected Public:
Business or other for-profit organizations and state, local or tribal governments.
Use this for formal legal and research references to the published document.
91 FR 66200
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Agency Information Collection Activities; Submission for OMB Review; Comment Request; Section 45J Credit for Production of Electricity From Advanced Nuclear Power Facilities,” thefederalregister.org (October 19, 2026), https://thefederalregister.org/documents/2026-21373/agency-information-collection-activities-submission-for-omb-review-comment-request-section-45j-credit-for-production-of-.
www.reginfo.gov/public/do/PRAMain
44 U.S.C. 3501