Transfer of Credit under Sections 30D and 25E from Taxpayer to Eligible Entity

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
rp-23-33.pdf	Supplementary Document	Uploaded 2024-03-27	Available
1545-2311 Supporting Statement 3-28-24.docx	Supporting Statement A	Uploaded 2024-03-28	Repair queued
Rev._Proc._2023-38.pdf	Supplementary Document	Uploaded 2024-03-20	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
266211	Qualified Manufacturer Supplemental Submission of Information to DOE	Other-Document Requirements	New
266210	Qualified Manufacturer Submission of Information to DOE	Other-Document Portal	New
262383	Advanced Payment Uploading of Information	Other-screenshots	Unchanged
262382	Dealer Registration	Other-screenshots	Unchanged

ICR Details

OMB Control No: 1545-2311	ICR Reference No: 202403-1545-013
Status: Active	Previous ICR Reference No: 202309-1545-015
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Transfer of Credit under Sections 30D and 25E from Taxpayer to Eligible Entity
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: 05/09/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 03/29/2024
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2027	36 Months From Approved	05/31/2024
Responses	1,030,850	0	1,030,750
Time Burden (Hours)	301,063	0	296,688
Cost Burden (Dollars)	0	0	0

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Abstract: Internal Revenue Code (IRC) sections 30D(d)(7), 30D(g) and 25E(f) require manufacturers and dealers to disclose information and authorizes the IRS to develop a program to make advance payments of the clean vehicle credit. Revenue Procedures 2023-33 and 2023-38, or its successors, set forth the procedures for these requirements and the advance payment program.

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Authorizing Statute(s): US Code: 26 USC 30D Name of Law: Clean Vehicle Credit
   US Code: 26 USC 25E Name of Law: Previously Owned Clean Vehicles
  

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:
	88 FR 83203	11/28/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 22241	03/29/2024
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

table that charts list of burden

IC Title	Form No.	Form Name
Advanced Payment Uploading of Information
Dealer Registration
Qualified Manufacturer Submission of Information to DOE
Qualified Manufacturer Supplemental Submission of Information to DOE

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ICR Summary of Burden

table that charts list 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	1,030,850	1,030,750	0	100	0	0
Annual Time Burden (Hours)	301,063	296,688	0	4,375	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Section 5 of Revenue Procedure 2023-38 requires manufacturers of clean vehicles to provide information. This increases the estimated number of responses by 100 and the estimated hourly burden by 4,375 hours.

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Annual Cost to Federal Government: $12,400,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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? No

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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: 03/29/2024

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