Biofuel Producer Credit

Forms and Documents

Document Name	Status
Form 6478 Biofuel Producer Credit Form	Modified
Expiration Explanation.rtf Supplementary Document	2009-12-23
2016 Supporting Statement.doc Supporting Statement A	2016-10-20

IC Document Collections

IC ID	Document Title	Status
39735	Biofuel Producer Credit Form	Modified

ICR Details

OMB Control No: 1545-0231	ICR Reference No: 201609-1545-026
Status: Historical Active	Previous ICR Reference No: 201303-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Biofuel Producer Credit
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/01/2017
	Date Received in OIRA: 10/27/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2020	36 Months From Approved	12/31/2016
Responses	3,300	0	3,300
Time Burden (Hours)	13,233	0	21,252
Cost Burden (Dollars)	0	0	0

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Abstract: Form 6478 is used to figure your section 40 biofuel producer credit. Taxpayers may claim the credit for the tax year in which the sale or use occurs. This credit consists of the second generation biofuel producer credit

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 38(b)(3) Name of Law: The alcohol fuels credit determined under section 40(a)
   US Code: 26 USC 40 Name of Law: Alcohol used as fuel
  

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
60-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 42792	06/30/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 74868	10/27/2016
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
Biofuel Producer Credit	6478	Biofuel Producer 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	3,300	3,300	0	0	0	0
Annual Time Burden (Hours)	13,233	21,252	0	-8,019	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: Yes

Burden Reduction Due to: Changing Forms

Short Statement: The change in the burden is a result of changes to the form. All references in the prior form to the alcohol mixture, alcohol and small ethanol producer credits have been removed in the updated form. The credits expired for fuels sold or used after 2011. These changes will result in a total annual burden decrease of 8,109 hours.

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Annual Cost to Federal Government: $850

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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

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: 10/27/2016

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