Notice 2006-XX - Credit for New Medium-Duty and Heavy-Duty Hybrid Motor Vehicles

Forms and Documents

Document Name	Status
NOT-146367-06.doc Supplementary Document	2006-11-15
Sup Stmt NOT14636706.doc Supporting Statement A	2006-11-15

IC Document Collections

IC ID	Document Title	Status
46020	Credit for New Medium-Duty and Heavy-Duty Hybrid Motor Vehicles	New

ICR Details

OMB Control No: 1545-2060	ICR Reference No: 200611-1545-019
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Notice 2006-XX - Credit for New Medium-Duty and Heavy-Duty Hybrid Motor Vehicles
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: 12/01/2006
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/12/2007
	Date Received in OIRA: 11/17/2006
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2007	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: This notice sets forth a process that allows taxpayers who purchase medium-duty and heavy-duty hybrid vehicles to rely on the domestic manufacturer’s (or, in the case of a foreign manufacturer, its domestic distributor’s) certification that both a particular make, model, and year of vehicle qualifies as a qualified hybrid motor vehicle under § 30B(3) and (d), and the amount of the credit allowable with respect to the vehicle.

Emergency Justfication: Section 30B became effective on January 1, 2006, because published guidance will be necessary for use by both manufacturers and taxpayers before the due date of taxpayers’ 2006 returns (as referenced in the “Use of Data” section), we hereby request consideration of this submission as an emergency submission. The new 30B credits were enacted as part of the Energy Policy Act of 2005, enacted on August 8, 2005. This enactment date left less than five months for the IRS to promulgate guidance. Unless guidance is available, manufacturers will be unable to provide certifications to taxpayers. Taxpayers in turn will be unable to make informed decisions regarding the purchase of alternative fuel vehicles that might be eligible for the credit. Therefore, we respectfully request that the consideration of this submission be completed by December 31, 2006. 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): US Code: 26 USC 30B(3) Name of Law: null
  

Citations for New Statutory Requirements: None

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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
Credit for New Medium-Duty and Heavy-Duty Hybrid Motor Vehicles

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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	0	12	0	0
Annual Time Burden (Hours)	280	0	0	280	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

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

Burden Reduction Due to:

Short Statement: This is a new Notice that sets forth a process that allows taxpayers who purchase medium-duty and heavy-duty hybrid vehicles to rely on the domestic manufacturer’s (or, in the case of a foreign manufacturer, its domestic distributor’s) certification that both a particular make, model, and year of vehicle qualifies as a qualified hybrid motor vehicle under § 30B(3) and (d), and the amount of the credit allowable with respect to the vehicle.

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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: 11/17/2006

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