[Federal Register Volume 85, Number 175 (Wednesday, September 9, 2020)]
[Notices]
[Pages 55740-55741]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-19858]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Disabled Access Credit

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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 
information collections, as required by the Paperwork Reduction Act of 
1995. The IRS is soliciting comments concerning the disabled access 
credit.

DATES: Written comments should be received on or before November 9, 
2020 to be assured of consideration.

ADDRESSES: Direct all written comments to Paul Adams, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for copies of the form and 
instructions should be directed to Sara Covington, at Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, 
or at (737) 800-6149, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Disabled Access Credit.
    OMB Number: 1545-1205.
    Form Number: Form 8826.
    Abstract: Internal Revenue Code section 44. allows eligible small 
businesses to claim a credit of 50% of the eligible access expenditures 
that exceeds $250 but do not exceed $10,000. Form 8826, Disabled Access 
Credit, is used by eligible small businesses to claim the 50 percent 
credit eligible access expenditures to comply with the requirements 
under the Americans with Disabilities Act of 1990. The credit is part 
of the general business credit. Form 8826 is used to figure the credit 
and the tax liability limit.
    Current Actions: There are no changes being made to the form at 
this time. This request is for renewal purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, farms.
    Estimated Number of Respondents: 4,759.
    Estimated Time per Respondent: 5 hrs., 7 minutes.
    Estimated Total Annual Burden Hours: 24,366.
    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

[[Page 55741]]

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.

    Approved: September 2, 2020.
Sara L. Covington,
IRS, Tax Analyst.
[FR Doc. 2020-19858 Filed 9-8-20; 8:45 am]
BILLING CODE 4830-01-P