[Federal Register Volume 78, Number 226 (Friday, November 22, 2013)]
[Notices]
[Pages 70101-70102]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-28136]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 3800

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 3800, General Business Credit.

DATES: Written comments should be received on or before January 21, 
2014 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Martha R. 
Brinson, at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the Internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: General Business Credit.
    OMB Number: 1545-0895.
    Form Number: Form 3800.
    Abstract: Internal Revenue Code section 38 permits taxpayers to 
reduce their income tax liability by the amount of their general 
business credit, which is an aggregation of their investment credit, 
work opportunity credit, welfare-to-work credit, alcohol fuel credit, 
research credit, low-income housing credit, disabled access credit, 
enhanced oil recovery credit, etc. Form 3800 is used to figure the 
correct credit.
    Current Actions: We have made changes to Form 3800 to administer 
the provisions from the Small Business Jobs Act (Pub. L. 111-240), 
sections 2012 and 2013. The form was redesigned to accommodate the 
eligible small business credits. Part III has been designed to collect 
information for ESBCs and non-ESBC credits separately.
    Type of Review: Revisions of a currently approved collection.
    Affected Public: Business or other for-profit organizations, farms 
and individuals.
    Estimated Number of Respondents: 250,000.
    Estimated Time per Respondent: 33 hours, 38 minutes.
    Estimated Total Annual Burden Hours: 8,345,000.
    The following paragraph applies to all of 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 as long as 
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.


[[Page 70102]]


    Approved: October 2, 2013.
Joseph Durbala,
Tax Analyst.
[FR Doc. 2013-28136 Filed 11-21-13; 8:45 am]
BILLING CODE 4830-01-P