The American Recovery and Reinvestment
Act of 2009 provides, under § 30 of the Internal Revenue Code, a
credit for certain new specified plug-in electric drive vehicles.
This notice provides procedures for a vehicle manufacturer to
certify to the IRS that a vehicle meets the statutory 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 manufacturers
certification.
PL:
Pub.L. 111 - 5 115 Name of Law: ARRA
US Code: 26 USC
30 Name of Law: Credit for qualified electric vehicles.
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.