Notice2021-16712
Proposed Collection; Comment Request for Regulation Project
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
August 5, 2021
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning performance and quality for small wind energy property.
Full Text
<html>
<head>
<title>Federal Register, Volume 86 Issue 148 (Thursday, August 5, 2021)</title>
</head>
<body><pre>
[Federal Register Volume 86, Number 148 (Thursday, August 5, 2021)]
[Notices]
[Pages 42978-42979]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-16712]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, 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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
performance and quality for small wind energy property.
DATES: Written comments should be received on or before October 4, 2021
to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224.
[[Page 42979]]
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through the internet, at
<a href="/cdn-cgi/l/email-protection#763d1304040f58321318181f05361f040558111900"><span class="__cf_email__" data-cfemail="d299b7a0a0abfc96b7bcbcbba192bba0a1fcb5bda4">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Property Qualifying for the Energy Credit under Section 48
(Specifically, Performance & Quality for Small Wind Energy Property).
OMB Number: 1545-2259.
Notice Number: Notice 2015-4.
Abstract: Section 48(a)(3)(D) of the Internal Revenue Code allows a
credit for energy property which meets, among other requirements, the
performance and quality standards (if any) which have been prescribed
by the Secretary by regulations (after consultation with the Secretary
of Energy), and are in effect at the time of the acquisition of the
property. Energy property includes small wind energy property. This
notice provides the performance and quality standards that small wind
energy property must meet to qualify for the energy credit under
section 48.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. procedure.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, and not-for-profit institutions.
Estimated Number of Respondents: 160.
Estimated Time per Response: 2 hours, 30 min.
Estimated Total Annual Burden Hours: 400.
The following paragraph applies to all 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 if 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: July 29, 2021.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021-16712 Filed 8-4-21; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on August 5, 2021.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.