Agency Information Collection Activities; Submission for OMB Review; Comment Request; Section 45J Credit for Production of Electricity From Advanced Nuclear Power Facilities

Issuing agencies

Abstract

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

Full Text

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<title>Federal Register, Volume 91 Issue 200 (Monday, October 19, 2026)</title>
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[Federal Register Volume 91, Number 200 (Monday, October 19, 2026)]
[Notices]
[Page 66200]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-21373]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Section 45J Credit for Production of 
Electricity From Advanced Nuclear Power Facilities

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comment.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before November 18, 2026 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#f7a7a5b6b7838592968482858ed9909881"><span class="__cf_email__" data-cfemail="7e2e2c3f3e0a0c1b1f0d0b0c0750191108">[email&#160;protected]</span></a>, calling 
(202) 927-5331, or viewing the entire information collection request at 
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    Title: Section 45J Credit for Production of Electricity from 
Advanced Nuclear Power Facilities.
    OMB Control Number: 1545-2000.
    Type of Request: Extension without change of a currently approved 
collection.
    Description: 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.
    Form: None.
    Affected Public: Business or other for-profit organizations and 
state, local or tribal governments.
    Estimated Number of Respondents: 80.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 80.
    Estimated Time per Response: 5 hrs., 4 min.
    Estimated Total Annual Burden Hours: 406.

    Authority: 44 U.S.C. 3501 et seq.

Juliana L. Pearson,
Treasury PRA Clearance Officer.
[FR Doc. 2026-21373 Filed 10-16-26; 8:45 am]
BILLING CODE 4831-GV-P


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