30-Day FRN - 2900-0132 (2021)

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Federal Register / Vol. 86, No. 79 / Tuesday, April 27, 2021 / Notices
Phaseout Calculation: Because the
2021 reference price for electricity
produced from wind (3.59 cents per
kilowatt hour) does not exceed 8 cents
multiplied by the inflation adjustment
factor (1.6878), the phaseout of the
credit provided in section 45(b)(1) does
not apply to such electricity sold during
calendar year 2021. Because the 2021
reference price of fuel used as feedstock
for refined coal ($45.64) does not exceed
$91.53 (which is the $31.90 reference
price of such fuel in 2002 multiplied by
the inflation adjustment factor (1.6878)
and 1.7), the phaseout of the credit
provided in section 45(e)(8)(B) does not
apply to refined coal sold during
calendar year 2021. Further, for
electricity produced from closed-loop
biomass, open-loop biomass, geothermal
energy, municipal solid waste, qualified
hydropower production, and marine
and hydrokinetic renewable energy, the
phaseout of the credit provided in
section 45(b)(1) does not apply to such
electricity sold during calendar year
2021.
Credit Amount by Qualified Energy
Resource and Facility, Refined Coal,
and Indian Coal: As required by section
45(b)(2), the 1.5 cent amount in section
45(a)(1) and the $4.375 amount in
section 45(e)(8)(A) are each adjusted by
multiplying such amount by the
inflation adjustment factor for the
calendar year in which the sale occurs.
If any amount as increased under the
preceding sentence is not a multiple of
0.1 cent, such amount is rounded to the
nearest multiple of 0.1 cent. In the case
of electricity produced in open-loop
biomass facilities, landfill gas facilities,
trash facilities, qualified hydropower
facilities, and marine and hydrokinetic
renewable energy facilities, section
45(b)(4)(A) requires the amount in effect
under section 45(a)(1) (before rounding
to the nearest 0.1 cent) to be reduced by
one-half. Under the calculation required
by section 45(b)(2), the credit for
renewable electricity production for
calendar year 2021 under section 45(a)
is 2.5 cents per kilowatt hour on the sale
of electricity produced from the
qualified energy resources of wind,
closed-loop biomass, and geothermal
energy, and 1.3 cents per kilowatt hour
on the sale of electricity produced in
open-loop biomass facilities, landfill gas
facilities, trash facilities, qualified
hydropower facilities, and marine and
hydrokinetic renewable energy
facilities. Under the calculation required
by section 45(b)(2), the credit for refined
coal production for calendar year 2021
under section 45(e)(8)(A) is $7.384 per
ton on the sale of qualified refined coal.
As required by section 45(e)(10)(B)(ii),

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the $2.00 amount in section
45(e)(10)(B)(i) is adjusted by
multiplying such amount by the
inflation adjustment factor for the
calendar year. Under the calculation
required by section 45(e)(10)(B)(ii), the
credit for Indian coal production for
calendar year 2021 under section
45(e)(10)(B) is $2.600 per ton on the sale
of Indian coal.

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Reference Price: The reference price
under section 45K(d)(2)(C) for calendar
year 2020 is $37.07.
Christopher T. Kelley,
Special Counsel, (Passthroughs and Special
Industries).
[FR Doc. 2021–08684 Filed 4–26–21; 8:45 am]
BILLING CODE 4830–01–P

(Authority: 45(e)(2)(A) (26 U.S.C.
45(e)(2)(A)), 45(e)(8)(C) (26 U.S.C.
45(e)(8)(C)), and 45(e)(10)(B) (26 U.S.C.
45(e)(10)(B)) of the Internal Revenue Code.)

DEPARTMENT OF VETERANS
AFFAIRS

Christopher T. Kelley,
Special Counsel to the Associate Chief
Counsel, (Passthroughs and Special
Industries).

Agency Information Collection Activity
under OMB Review: Application in
Acquiring Specially Adapted Housing
or Special Home Adaptation Grant

[FR Doc. 2021–08686 Filed 4–26–21; 8:45 am]

DEPARTMENT OF THE TREASURY

Publication of Nonconventional Source
Production Credit Reference Price for
Calendar Year 2020
Internal Revenue Service (IRS),
Treasury.

AGENCY:

Notice.

Publication of the reference
price for the nonconventional source
production credit for calendar year
2020.

SUMMARY:

FOR FURTHER INFORMATION CONTACT:

Christopher Price, CC:PSI:6, Internal
Revenue Service, 1111 Constitution
Avenue NW, Washington, DC 20224,
Telephone Number (202) 317–6853 (not
a toll-free number).
The credit
period for the nonconventional source
production credit ended on December
31, 2013 for facilities producing coke or
coke gas (other than from petroleum
based products). However, the reference
price continues to apply in determining
the amount of the enhanced oil recovery
credit under section 43 of title 26 of the
U.S.C., the marginal well production
credit under section 45I of title 26 of the
U.S.C., and the applicable percentage
under section 613A of title 26 of the
U.S.C. to be used in determining
percentage depletion in the case of oil
and natural gas produced from marginal
properties.
The reference price under section
45K(d)(2)(C) of title 26 of the U.S.C. for
calendar year 2020 applies for purposes
of sections 43, 45I, and 613A for taxable
year 2021.

SUPPLEMENTARY INFORMATION:

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In compliance with the
Paperwork Reduction Act (PRA) of
1995, this notice announces that the
Veterans Benefits Administration,
Department of Veterans Affairs, will
submit the collection of information
abstracted below to the Office of
Management and Budget (OMB) for
review and comment. The PRA
submission describes the nature of the
information collection and its expected
cost and burden and it includes the
actual data collection instrument.
DATES: Written comments and
recommendations for the proposed
information collection should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. Find this particular
information collection by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function. Refer to ‘‘OMB Control
No. 2900–0132.’’
FOR FURTHER INFORMATION CONTACT:
Maribel Aponte, Office of Enterprise
and Integration, Data Governance
Analytics (008), 1717 H Street NW,
Washington, DC 20006, (202) 266–4688
or email [email protected]. Please
refer to ‘‘OMB Control No. 2900–0132’’
in any correspondence.
SUPPLEMENTARY INFORMATION:
Authority: 44 U.S.C. 3501–21. Title
38, U.S.C., chapter 21.
Title: Application in Acquiring
Specially Adapted Housing or Special
Home Adaptation Grant (VA Form 26–
4555).
OMB Control Number: 2900–0132.
Type of Review: Extension of a
currently approved collection.
Abstract: VA Forms 26–4555 is used
to gather the necessary information to
SUMMARY:

Internal Revenue Service

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Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:

BILLING CODE 4830–01–P

ACTION:

[OMB Control No. 2900–0132]

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22302

Federal Register / Vol. 86, No. 79 / Tuesday, April 27, 2021 / Notices

jbell on DSKJLSW7X2PROD with NOTICES

determine Veteran eligibility for the
SAH or SHA grant. An agency may not
conduct or sponsor, and a person is not
required to respond to a collection of
information unless it displays a
currently valid OMB control number.
The Federal Register Notice with a 60day comment period soliciting
comments on this collection of

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information was published at 86 FR
10006 on February 17, 2021, page
10006.
Affected Public: Individuals.
Estimated Annual Burden: 500 hours.
Estimated Average Burden Per
Respondent: 15 minutes.
Frequency of Response: One time.

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Estimated Number of Respondents:
2,000.
By direction of the Secretary.
Maribel Aponte,
VA PRA Clearance Officer, Office of
Enterprise and Integration, Data Governance
Analytics, Department of Veterans Affairs.
[FR Doc. 2021–08683 Filed 4–26–21; 8:45 am]
BILLING CODE 8320–01–P

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