[Federal Register Volume 89, Number 62 (Friday, March 29, 2024)]
[Notices]
[Pages 22241-22243]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-06680]


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DEPARTMENT OF THE TREASURY


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

AGENCY: Departmental Offices, 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 April 29, 2024 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed

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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)

    1. Title: Application for Approval of Prototype Simplified Employee 
Pension (SEP) or Savings Incentive Match Plan for Employees of Small 
Employers (SIMPLE IRA Plan).
    OMB Number: 1545-0199.
    Form Number: 5306-A.
    Abstract: This form is used by banks, credit unions, insurance 
companies, and trade or professional associations to apply for approval 
of a simplified employee pension plan or a Savings Incentive Match Plan 
to be used by more than one employer. The data collected is used to 
determine if the prototype plan submitted is an approved plan.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 6.
    Estimated Time per Respondent: 19 hours, 37 minutes.
    Estimated Total Annual Burden Hours: 116.
    2. Title: U.S. Estate (and Generation-Skipping Transfer) Tax Return 
Estate of Nonresident not a Citizen of the U.S.
    OMB Number: 1545-0531.
    Form Number: 706-NA.
    Abstract: Form 706-NA is used to compute estate and generation-
skipping transfer tax liability for nonresident alien decedents in 
accordance with section 6018 of the Internal Revenue Code. IRS uses the 
information on the form to determine the correct amount of tax and 
credits.
    Current Actions: There are no changes being made to the collection 
at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households; and Businesses or other 
for-profit organizations.
    Estimated Number of Responses: 20,500.
    Estimated Time per Respondent: 4 hours, 48 minutes.
    Estimated Total Annual Burden Hours: 91,840.
    3. Title: Annual Certification for Multiemployer Defined Benefit 
Plans.
    OMB Number: 1545-2111.
    Form Number: 15315.
    Abstract: Internal Revenue Code section 432(b)(3) requires an 
actuarial certification of whether a multiemployer plan is in 
endangered status, and whether a multiemployer plan is or will be in 
critical status, for each plan year. This certification must be 
completed by the 90th day of the plan year and must be provided to the 
Secretary of the Treasury and to the plan sponsor. If the certification 
is with respect to a plan year that is within the plan's funding 
improvement period or rehabilitation period arising from a prior 
certification of endangered or critical status, the actuary must also 
certify whether the plan is making scheduled progress in meeting the 
requirements of its funding improvement or rehabilitation plan.
    Actuaries submit Form 15315 to report the actuarial certification 
of a multiemployer plan's status.
    Current Actions: There is no change to the existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, Not-
for-profit institutions.
    Estimated Number of Responses: 1,200.
    Estimated Time per Respondent: 45 minutes.
    Estimated Total Annual Burden Hours: 900.
    4. Title: Grandfathered Health Plan.
    OMB Number: 1545-2178.
    Form Project Number: TD 9744.
    Abstract: This document contains final regulations regarding 
grandfathered health plans, preexisting condition exclusions, lifetime 
and annual dollar limits on benefits, rescissions, coverage of 
dependent children to age 26, internal claims and appeal and external 
review processes, and patient protections under the Affordable Care 
Act. It finalizes changes to the proposed and interim final rules based 
on comments and incorporates sub regulatory guidance issued since 
publication of the proposed and interim final rules.
    Current Actions: Adjustments to the burden estimates result from 
updated estimates on the number of grandfathered group health plans and 
increases in wage and postage rates. These updated data inputs reduce 
the hour burden by 1,550 hours compared with the prior submission and 
reduce the cost burden by $241,267 compared with the prior submission.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Private Sector--Businesses or other for-profits 
and not for profit institutions.
    Estimated Number of Responses: 8,868,468.
    Estimated Time per Respondent: 2 min.
    Estimated Total Annual Burden Hours: 655.
    5. Title: Qualification and Transfer of Credit under Sections 30D 
and 25E from Taxpayer to Eligible Entity.
    OMB Number: 1545-2311.
    Abstract: Under the procedures prescribed in these revenue 
procedures, a dealer of a new clean vehicle or previously owned clean 
vehicle that wishes to partake in the advanced payment program under 
IRC sections 30D(g) and 25E(f) must register with the IRS through the 
IRS Identity Registration System and through the IRS Clean Vehicle 
Sales Portal. At the time of registration through the IRS Clean Vehicle 
Sales Portal, the dealer must provide certain information to the IRS 
and make certain certifications. After those are complete, the IRS will 
perform a tax compliance check to ensure the dealer is compliant with 
its tax obligations. After a taxpayer makes a transfer election under 
IRC sections 30D(g) or 25E(f) to the dealer, a dealer must upload 
certain information through the IRS Clean Vehicle Sales Portal, and the 
IRS, upon review, and if all conditions are met, will issue a payment 
to the dealer.
    Qualified manufacturers who wish to have certain new clean vehicles 
qualify for the IRC section 30D credit in the subsequent year must 
submit certain information related to applicable critical minerals and 
battery components.
    The IRS created a Clean Vehicles Sale Portal for qualified 
manufacturers, dealers, and sellers to register and provide the 
requisite information. The likely respondents are businesses and other 
for-profit entities.
    Current Actions: There are changes to the existing collection. The 
IRS is revising this collection to add reporting obligations for 
qualified manufacturers to submit to the Department of Energy (DOE). 
This creates a modified collection obligation for qualified 
manufacturers related to applicable critical minerals and battery 
components. This modification provides that qualified manufacturers who 
wish to have certain new clean vehicles qualify for the IRC section 30D 
credit in the subsequent year must submit a report to the DOE that 
includes

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supporting documentation in relation to battery components and 
applicable critical minerals, as well as associated constituent 
materials, contained in the battery from which the electric motor of 
the vehicle draws electricity; and submit attestations under penalty of 
perjury.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 1,031,150.
    Estimated Average Time per Respondent: 116 hours, 30 minutes.
    Estimated Total Annual Burden Hours: 301,138.
    Authority: 44 U.S.C. 3501 et seq.

Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2024-06680 Filed 3-28-24; 8:45 am]
BILLING CODE 4830-01-P