Revenue Procedure 2004-12 informs
states how to elect a health program to be qualified health
insurance for purposes of the health coverage tax credit (HCTC)
under section 35 of the Internal Revenue Code. The collection of
information is voluntary. However, if a state does not make an
election, eligible residents of the state may be impeded in their
efforts to claim the HCTC.
US Code:
26 USC
35 Name of Law: Health Insurance Costs of eligible
individuals
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:
(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;
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.