NOT-153862-08 - Qualified Plug-in Electric Vehicle Credit

Forms and Documents

Document Name	Status
Emergency Justification Memorandum.doc Justification for No Material/Nonsubstantive Change	2009-01-13
Sup Stmt NOT-153862-08.doc Supporting Statement A	2009-01-13

IC Document Collections

IC ID	Document Title	Status
187785	NOT-153862-08 - Qualified Plug-in Electric Vehicle Credit	New

ICR Details

OMB Control No: 1545-2137	ICR Reference No: 200901-1545-015
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: Request approval by 1/18/2009
Title: NOT-153862-08 - Qualified Plug-in Electric Vehicle Credit
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 01/18/2009
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/19/2009
	Date Received in OIRA: 01/14/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2009	6 Months From Approved
Responses	12	0	0
Time Burden (Hours)	280	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The Energy Improvement and Extension Act of 2008 added new § 30D of the Internal Revenue Code to authorize credit for new qualified plug-in electric drive motor vehicles. This notice provides procedures for a vehicle manufacturer to certify that a motor vehicle meets certain requirements for the credit, and to certify the amount of the credit available with respect to the motor vehicle. The notice also provides guidance to taxpayers who purchase motor vehicles regarding the conditions under which they may rely on the vehicle manufacturer’s certification.

Emergency Justfication: Section 30D became effective on January 1, 2009, because published guidance will be necessary for use by both manufacturers and taxpayers by that date (as referenced in the “Use of Data” section), we hereby request consideration of this submission as an emergency submission. The new § 30D credit was enacted as part of the Energy Improvement and Extension Act of 2008, Pub. L. 110-343, 122 Stat. 3765 (October 3, 2008). This enactment date left less than five months for the IRS to promulgate guidance. Because the provision became effective on January 1, 2009, unless guidance is available within the month, manufacturers will be unable to provide certifications to taxpayers. Taxpayers in turn will be unable to make informed decisions regarding the purchase of motor vehicles that might be eligible for the credit. Therefore, we respectfully request that the consideration of this submission be completed not later than January 18, 2009. Any other result will be detrimental to the taxpaying public and will interfere with the mission of the IRS.

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Authorizing Statute(s): PL: Pub.L. 110 - 343 122 Stat. 3765 Name of Law: Energy Improvement and Extension Act of 2008
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 343 122 Stat. 3765 Name of Law: Energy Improvement and Extension Act of 2008
US Code: 26 USC 30D Name of Law: Qualified Plug-in Electric Vehicle Credit

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
NOT-153862-08 - Qualified Plug-in Electric Vehicle Credit

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	12	0	12	0	0	0
Annual Time Burden (Hours)	280	0	280	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The Energy Improvement and Extension Act of 2008 added new § 30D of the Internal Revenue Code to authorize credit for new qualified plug-in electric drive motor vehicles.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 01/14/2009

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