Notice2022-27830
Agency Information Collection Activities; Comment Request; Inflation Reduction Act Wage Rates and Wage Determinations
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
December 22, 2022
Issuing agencies
Labor DepartmentWage and Hour Division
Abstract
The Department of Labor (Department) is soliciting comments concerning a proposed extension of the information collection request (ICR) titled "Inflation Reduction Act Wage Rates and Wage Determinations." This comment request is part of continuing Departmental efforts to reduce paperwork and respondent burden in accordance with the Paperwork Reduction Act of 1995 (PRA). The Department proposes to extend the approval of this existing information collection without change to existing requirements. This program helps to ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. A copy of the proposed information request can be obtained by contacting the office listed below in the FOR FURTHER INFORMATION CONTACT section of this Notice.
Full Text
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<title>Federal Register, Volume 87 Issue 245 (Thursday, December 22, 2022)</title>
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[Federal Register Volume 87, Number 245 (Thursday, December 22, 2022)]
[Notices]
[Pages 78712-78713]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-27830]
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DEPARTMENT OF LABOR
Wage and Hour Division
Agency Information Collection Activities; Comment Request;
Inflation Reduction Act Wage Rates and Wage Determinations
AGENCY: Wage and Hour Division, Department of Labor.
ACTION: Notice.
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SUMMARY: The Department of Labor (Department) is soliciting comments
concerning a proposed extension of the information collection request
(ICR) titled ``Inflation Reduction Act Wage Rates and Wage
Determinations.'' This comment request is part of continuing
Departmental efforts to reduce paperwork and respondent burden in
accordance with the Paperwork Reduction Act of 1995 (PRA). The
Department proposes to extend the approval of this existing information
collection without change to existing requirements. This program helps
to ensure that requested data can be provided in the desired format,
reporting burden (time and financial resources) is minimized,
collection instruments are clearly understood, and the impact of
collection requirements on respondents can be properly assessed. A copy
of the proposed information request can be obtained by contacting the
office listed below in the FOR FURTHER INFORMATION CONTACT section of
this Notice.
DATES: Written comments must be submitted to the office listed in the
[[Page 78713]]
ADDRESSES section below on or before February 21, 2023.
ADDRESSES: You may submit comments identified by Control Number 1235-
0034, by either one of the following methods: Email:
<a href="/cdn-cgi/l/email-protection#6d3a25293d3f2c2e0200000803191e2d090201430a021b"><span class="__cf_email__" data-cfemail="f5a2bdb1a5a7b4b69a9898909b8186b5919a99db929a83">[email protected]</span></a>; Mail, Hand Delivery, Courier: Division of
Regulations, Legislation, and Interpretation, Wage and Hour, U.S.
Department of Labor, Room S-3502, 200 Constitution Avenue NW,
Washington, DC 20210.
Instructions: Please submit one copy of your comments by only one
method. All submissions received must include the agency name and
Control Number identified above for this information collection.
Because we continue to experience delays in receiving mail in the
Washington, DC area, commenters are strongly encouraged to transmit
their comments electronically via email or to submit them by mail
early. Comments, including any personal information provided, become a
matter of public record. They will also be summarized and/or included
in the request for Office of Management and Budget (OMB) approval of
the information collection request.
FOR FURTHER INFORMATION CONTACT: Amy DeBisschop, Division of
Regulations, Legislation, and Interpretation, Wage and Hour Division,
U.S. Department of Labor, Room S-3502, 200 Constitution Avenue NW,
Washington, DC 20210; telephone: (202) 693-0406 (this is not a toll-
free number). Alternative formats are available upon request by calling
1-866-487-9243. If you are deaf, hard of hearing, or have a speech
disability, please dial 7-1-1 to access telecommunications relay
services.
SUPPLEMENTARY INFORMATION:
I. Background
On August 16, 2022, President Biden signed H.R. 5376 (Pub. L. 117-
169), a budget reconciliation measure commonly referred to as the
``Inflation Reduction Act of 2022'' (IRA). The IRA contains several
sections that provide enhanced tax incentives to pay prevailing wages.
The increased credit and deduction amounts generally become
effective for qualified facilities, projects, property, or equipment
that begin construction (or begin installation under IRC 179D) 60 days
after publication of guidance by the Secretary of the Treasury. The
guidance states, in part:
To rely on the procedures to request a wage determination or
wage rate, and to rely on the wage determination or rate provided in
response to the request, the taxpayer must contact the Department of
Labor, Wage and Hour Division via email at <a href="/cdn-cgi/l/email-protection#276e756657554251464e4b4e4940504640426743484b09404851"><span class="__cf_email__" data-cfemail="ce879c8fbebcabb8afa7a2a7a0a9b9afa9ab8eaaa1a2e0a9a1b8">[email protected]</span></a>
and provide the Wage and Hour Division with the type of facility,
facility location, proposed labor classifications, proposed
prevailing wage rates, job descriptions and duties, and any
rationale for the proposed classifications. After review, the
Department of Labor, Wage and Hour Division will notify the taxpayer
as to the labor classifications and wage rates to be used for the
type of work in question in the area in which the facility is
located.
The IRA allows taxpayers to claim enhanced tax credit and deduction
amounts in situations in which Davis-Bacon Act (DBA) prevailing wage
rates are not required but are voluntarily paid as a condition of
claiming the enhanced amount. The purpose of this ICR is to obtain
approval to collect the data needed to issue wage rates for the
universe of respondents who are not already included in the collection
approved under 1235-0023 (those who are subject to the DBA and the
Davis-Bacon Related Acts (DBRA)). This collection applies to those
outside the scope of DBA/DBRA who will need an applicable wage
determination or wage rates for classifications that are not in an
applicable wage determination to satisfy prevailing wage requirements
and thereby take the enhanced tax credit and deduction amounts under
the IRA.
This information collection is subject to the PRA. A federal agency
generally cannot conduct or sponsor a collection of information, and
the public is generally not required to respond to an information
collection, unless the OMB under the PRA approves it and displays a
currently valid OMB Control Number. In addition, notwithstanding any
other provisions of law, no person shall generally be subject to
penalty for failing to comply with a collection of information that
does not display a valid Control Number. See 5 CFR 1320.5(a) and
1320.6. The Department obtains OMB approval for this information
collection under Control Number 1235-0034.
OMB authorization for an ICR cannot be for more than 3 years
without renewal, and the current approval for this collection will
expire on May 31, 2023. The Department seeks to extend PRA
authorization for this information collection for 3 more years, without
any change to existing requirements. The Department notes that existing
information collection requirements submitted to the OMB receive a
month-to-month extension while they undergo review.
Interested parties are encouraged to send comments to the
Department at the address shown in the ADDRESSES section within 60 days
of publication of this notice in the Federal Register. To help ensure
appropriate consideration, comments should mention OMB Control Number
1235-0034.
II. Review Focus
The Department of Labor is particularly interested in comments
which:
<bullet> 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;
<bullet> Enhance the quality, utility, and clarity of the
information to be collected;
<bullet> 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;
<bullet> Minimize the burden of the collection of information on
those who are to respond, including 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
The Department of Labor seeks approval for an extension of this
information collection to ensure taxpayers may take advantage of the
enhanced tax provisions of the Inflation Reduction Act.
Type of Review: Extension.
Agency: Wage and Hour Division.
Title: Inflation Reduction Act Wage Rates and Wage Determinations.
OMB Control Number: 1235-0034.
Affected Public: Private Sector: Businesses or other for-profits;
not-for-profit institutions.
Total Respondents: 1,727.
Total Annual Responses: 1,727.
Estimated Total Burden Hours: 432.
Estimated Time per Response: 15 minutes per response.
Frequency: On occasion.
Total Burden Costs: $22,943.
Total Burden Costs (Operations/Maintenance): $0.
Dated: December 14, 2022.
Amy DeBisschop,
Director, Division of Regulations, Legislation, and Interpretation.
[FR Doc. 2022-27830 Filed 12-21-22; 8:45 am]
BILLING CODE 4510-27-P
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