Date: January 13, 2009
To: Shagufta Ahmed, OIRA Desk Officer
From: R. Joseph Durbala, IRS, Reports Clearance Officer
________________________________________________________________________
Subject: Emergency Justification Statement for NOT-153862-08, Qualified Plug-in Electric Vehicle Credit
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.
Thus, we are requesting an emergency Paperwork Reduction Act review by January 18, 2009.
Please advise me whether this Emergency request will be accepted by OMB by January 15, 2009. If you have any questions or concerns, please let me know. I can be reached at (202) 622-3634 or by e-mail at [email protected].
Your assistance in this matter is appreciated.
| File Type | application/msword |
| File Title | Memorandum |
| Author | 66HBB |
| Last Modified By | qhrfb |
| File Modified | 2009-01-13 |
| File Created | 2008-10-31 |