Performance & Quality for Small Wind Energy Property

ICR 202108-1545-017

OMB: 1545-2259

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2021-10-19
Supplementary Document
2015-05-21
IC Document Collections
IC ID
Document
Title
Status
213273
Unchanged
ICR Details
1545-2259 202108-1545-017
Received in OIRA 201805-1545-002
TREAS/IRS
Performance & Quality for Small Wind Energy Property
Extension without change of a currently approved collection   No
Regular 11/22/2021
  Requested Previously Approved
36 Months From Approved 11/30/2021
160 160
400 400
0 0

Section 48(a)(3)(D) of the Internal Revenue Code allows a credit for energy property which meets, among other requirements, the performance and quality standards (if any) which have been prescribed by the Secretary by regulations (after consultation with the Secretary of Energy), and are in effect at the time of the acquisition of the property. Energy property includes small wind energy property. This notice provides the performance and quality standards that small wind energy property must meet to qualify for the energy credit under section 48.

US Code: 26 USC 48 Name of Law: Energy credit
  
None

Not associated with rulemaking

  86 FR 42978 08/05/2021
86 FR 66388 11/22/2021
No

1
IC Title Form No. Form Name
Certification

  Total Request 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 160 160 0 0 0 0
Annual Time Burden (Hours) 400 400 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    Yes
    No
No
No
No
No
Jennifer C Bernardini 202 317-6853

  No

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.
11/22/2021


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