Notice2025-06493
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
April 17, 2025
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 reporting requirements for notice regarding certain church plan clarifications under section 336 of the PATH Act.
Full Text
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<title>Federal Register, Volume 90 Issue 73 (Thursday, April 17, 2025)</title>
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[Federal Register Volume 90, Number 73 (Thursday, April 17, 2025)]
[Notices]
[Pages 16426-16427]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-06493]
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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.
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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
reporting requirements for notice regarding certain church plan
clarifications under section 336 of the PATH Act.
DATES: Written comments should be received on or before June 16, 2025
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#235351420d404c4e4e464d5750634a51500d444c55"><span class="__cf_email__" data-cfemail="97e7e5f6b9f4f8fafaf2f9e3e4d7fee5e4b9f0f8e1">[email protected]</span></a>. Include OMB control number
1545-2279 or Notice Regarding Certain Church Plan Clarifications under
Section 336 of the PATH Act, in the subject line of the message.
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#541f3126262d7a187a10313a3a3d27143d26277a333b22"><span class="__cf_email__" data-cfemail="e0ab85929299ceaccea4858e8e8993a0899293ce878f96">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Notice Regarding Certain Church Plan Clarifications under
Section 336 of the PATH Act.
OMB Number: 1545-2279.
Regulation Project Number: Notice-2018-81.
Abstract: Notice 2018-81 describes the manner in which taxpayers
notify the Internal Revenue Service (IRS) of revocation of an election
to aggregate or disaggregate certain church-related organizations from
treatment as a single employer under section 414(c)(2)(C) and (D).
Churches and church-related organizations are allowed to make elections
to aggregate or disaggregate for this purpose under section
414(c)(2)(C) and (D), which were added to the Code by section 336(a) of
the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113
(129 Stat. 2242 (2015)) (PATH Act).
Current Actions: There are no changes to the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other Not-for-profit; Individuals or
households.
Estimated Number of Respondents: 3.
Estimated Time per Respondent: 2 hours.
[[Page 16427]]
Estimated Total Annual Burden Hours: 6 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: April 11, 2025.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2025-06493 Filed 4-16-25; 8:45 am]
BILLING CODE 4830-01-P
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