Notice2026-03270
Agency Information Collection Activities: Comment Request for Burden Related to the Credit To Produce Electricity From Advanced Nuclear Power Facilities
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
February 19, 2026
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 91 Issue 33 (Thursday, February 19, 2026)</title>
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[Federal Register Volume 91, Number 33 (Thursday, February 19, 2026)]
[Notices]
[Page 8058]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-03270]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities: Comment Request for
Burden Related to the Credit To Produce Electricity From Advanced
Nuclear Power Facilities
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection and 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 April 20, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments and recommendations to
Andr[eacute]s Garcia, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or by email at
<a href="/cdn-cgi/l/email-protection#4c3c3e2d622f2321212922383f0c253e3f622b233a"><span class="__cf_email__" data-cfemail="077775662964686a6a62697374476e757429606871">[email protected]</span></a>. Please include, ``OMB Number: 1545-2000--Public
Comment Request Notice'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Ronald J. Durbala,
(202)-317-5746 or via email at <a href="/cdn-cgi/l/email-protection#d0829abfa3b5a0b8fe94a5a2b2b1bcb190b9a2a3feb7bfa6"><span class="__cf_email__" data-cfemail="cd9f87a2bea8bda5e389b8bfafaca1ac8da4bfbee3aaa2bb">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
public and Federal agencies with an opportunity to comment on proposed,
revised, and continuing collections of information. This helps the IRS
assess its 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 and be viewable on
relevant websites. For this reason, please do not include in your
comments information of a confidential nature, such as sensitive
personal information.
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: Section 45J Credit for Production of Electricity from
Advanced Nuclear Power Facilities.
OMB Number: 1545-2000.
Document Number(s): Notice 2023-34.
Abstract: This notice provides a process for certain taxpayers to
obtain an allocation of the unutilized national megawatt capacity
limitation (NMCL) under Sec. 45J of the Internal Revenue Code. The
notice describes how certain taxpayers may transfer the credit. This
information will be used to determine the portion of the unutilized
NMCL to which a taxpayer is entitled and the potential credit amount.
The likely respondents are corporations and partnerships.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
state, local or tribal governments.
Estimated Number of Respondents: 80.
Estimated Time per Respondent: 5 hrs., 4 min.
Estimated Total Annual Burden Hours: 406.
Dated: February 17, 2026.
Ronald J. Durbala,
Tax Analyst.
[FR Doc. 2026-03270 Filed 2-18-26; 8:45 am]
BILLING CODE 4831-GV-P
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