[Federal Register Volume 80, Number 23 (Wednesday, February 4, 2015)]
[Notices]
[Pages 6176-6177]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-02154]


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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 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)). The IRS is soliciting comments concerning Performance & 
Quality for Small Wind Energy Property.

DATES: Written comments should be received on or before April 6, 2015 
to be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Kerry Dennis, at 
Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the internet at [email protected] .

SUPPLEMENTARY INFORMATION:
    Title: Notice 2015-4 Property Qualifying for the Energy Credit 
under Section 48 (Specifically, Performance & Quality for Small Wind 
Energy Property).
    OMB Number: 1545-2259.
    Abstract: Section 48(a)(3)(D) of the Internal Revenue Code allows a 
credit for energy property which meets, among other requirements, the 
performance and quality standards (if any) which have been prescribed 
by the Secretary by regulations (after consultation with the Secretary 
of Energy), and are in effect at the time of the acquisition of the 
property. Energy property includes small wind energy property. This 
notice provides the performance and quality standards that small wind 
energy property must meet to qualify for the energy credit under 
section 48.
    Current Actions: There are no changes being made to these 
regulations at this time.
    Type of Review: Extension of currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, and not-for-profit institutions.
    Estimated Number of Responses: 160.
    Estimated Time per Respondent: 2 hours, 30 minutes.
    Estimated Total Annual Burden Hours: 400.
    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

[[Page 6177]]

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: January 29, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-02154 Filed 2-3-15; 8:45 am]
BILLING CODE 4830-01-P