[Federal Register Volume 88, Number 129 (Friday, July 7, 2023)]
[Notices]
[Pages 43418-43419]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-14373]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Internal Revenue Service (IRS) Information 
Collection Request

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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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 August 7, 2023 to be 
assured of consideration.

[[Page 43419]]


ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. 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 Melody Braswell by emailing [email protected], calling 
(202) 622-1035, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    Title: Notice 2023-24 Credit for Production of Electricity from 
Advanced Nuclear Power Facilities.
    OMB Number: 1545-2000.
    Abstract: This notice obsoletes notice 2013-68, which superseded 
notice 2006-40, and provides the time and manner for certain taxpayer 
to apply for an allocation of the national megawatt capacity limitation 
under Sec.  45J of the Internal Revenue Code. Additionally, this notice 
provides the election procedure for a qualified public entity to 
transfer the credit to an eligible project partner. The information 
collected for that procedure will be used to determine the portion of 
the Sec.  45J credits to which an eligible project partner is entitled. 
An eligible project partner will use the election statement to claim 
the Sec.  45J credits. The likely respondents are corporations and 
partnerships.
    Current Actions: The title and burden estimates have changed from 
OMB previously approved submission.
    Type of Review: Reinstatement with change of a previously approved 
collection.
    Affected Public: Businesses and other for-profit organizations.
    Estimated Number of Respondents: 80.
    Estimated Time per Respondent: 5.07 hours.
    Estimated Total Annual Burden Hours: 406.
    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.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-14373 Filed 7-6-23; 8:45 am]
BILLING CODE 4830-01-P