Notice2023-23675
Proposed Collection; Comment Request Relating to Production Tax Credit for Refined Coal
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
October 26, 2023
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 production tax credit for refined coal.
Full Text
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<title>Federal Register, Volume 88 Issue 206 (Thursday, October 26, 2023)</title>
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[Federal Register Volume 88, Number 206 (Thursday, October 26, 2023)]
[Notices]
[Pages 73640-73641]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-23675]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request Relating to Production Tax
Credit for Refined Coal
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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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
production tax credit for refined coal.
DATES: Written comments should be received on or before December 26,
2023 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#443436256a272b2929212a3037042d36376a232b32"><span class="__cf_email__" data-cfemail="b4c4c6d59ad7dbd9d9d1dac0c7f4ddc6c79ad3dbc2">[email protected]</span></a>. Include OMB control number
1545-2158 or Production Tax Credit for Refined Coal.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the notice should be directed to Kerry Dennis at (202) 317-
5751, or at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet, at
<a href="/cdn-cgi/l/email-protection#c982acbbbbb0e785e78daca7a7a0ba89a0bbbae7aea6bf"><span class="__cf_email__" data-cfemail="63280611111a4d2f4d27060d0d0a10230a11104d040c15">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Production Tax Credit for Refined Coal.
OMB Number: 1545-2158.
Notice Number: Notice 2010-54.
Abstract: This notice sets forth interim guidance pending the
issuance of regulations relating to the tax credit under Sec. 45 of
the Internal Revenue Code (Code) for refined coal. Taxpayers must
[[Page 73641]]
file certification that its refined coal has achieved `qualified
emissions reduction' with its tax return in order to claim the
production tax credit for refined coal.
Current Actions: There are no changes to the notice or burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations,
Farms.
Estimated Number of Respondents: 100.
Estimated Time per Response: 15 hours.
Estimated Total Annual Burden Hours: 1,500 hours.
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: October 20, 2023.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2023-23675 Filed 10-25-23; 8:45 am]
BILLING CODE 4830-01-P
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