Notice2025-11598
Agency Information Collection Activities; Comment Request on Commercial Revitalization Deduction (Revenue Procedure 2003-38).
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
June 25, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 90 Issue 120 (Wednesday, June 25, 2025)</title>
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[Federal Register Volume 90, Number 120 (Wednesday, June 25, 2025)]
[Notices]
[Pages 27068-27069]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-11598]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Commercial Revitalization Deduction (Revenue Procedure 2003-38).
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of Information Collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before August 25, 2025
to be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to <a href="/cdn-cgi/l/email-protection#ff8f8d9ed19c9092929a918b8cbf968d8cd1989089"><span class="__cf_email__" data-cfemail="86f6f4e7a8e5e9ebebe3e8f2f5c6eff4f5a8e1e9f0">[email protected]</span></a>. Include
``OMB Control No. 1545-1818'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
[[Page 27069]]
copies of this collection should be directed to LaNita Van Dyke, at
(202) 317-6009.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. 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.
Title: Commercial Revitalization Deduction.
OMB Control Number: 1545-1818.
Revenue Procedure Number: Revenue Procedure 2003-38.
Abstract: Pursuant to Sec. 1400I of the Internal Revenue Code,
Revenue Procedure 2003-38 provides the time and manner for states to
make allocations of commercial revitalization expenditures to a new or
substantially rehabilitated building that is placed in service in a
renewal community. The collections of information are third-party
disclosures listed in Sections 4.02, 5, and 6.02 of the revenue
procedure.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: State, local, or tribal governments, and
businesses or other for-profits.
Estimated Number of Responses: 80.
Estimated Time per Response: 2 hours, 30 minutes.
Estimated Total Annual Burden Hours: 200.
Dated: June 20, 2025.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2025-11598 Filed 6-24-25; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on June 25, 2025.
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