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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-2137
ICR Reference No:
202212-1545-004
Status:
Historical Active
Previous ICR Reference No:
202204-1545-003
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
12/12/2022
OIRA Conclusion Action:
Approved without change
Conclusion Date:
12/12/2022
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/12/2022
Terms of Clearance:
In response to the emergency request memorandum submitted by the Treasury, OIRA is approving the Treasury's request for emergency approval of revision to OMB control # 1545-2137 for a period of six months. Prior to the expiration of this package in six months, Treasury shall undertake standard PRA notice and comment procedures and describe in its next ICR submission all comments received and the extent to which commenters' recommendations were adopted.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
06/30/2023
6 Months From Approved
08/31/2025
Responses
54,606
0
512
Time Burden (Hours)
16,820
0
2,955
Cost Burden (Dollars)
0
0
0
Abstract:
For tax years beginning after 2008, Form 8936 is used to figure the credit for qualified plug-in electric drive motor vehicles placed in service during the tax year. The credit attributable to depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit. For tax year beginning after 2022, Form 8936-A and Schedule 1 (Form 8936-A) are used to figure the Qualified Commercial Clean Vehicle Credit. The notice sets forth guidance relating to the qualified plug-in electric drive motor vehicle credit under § 30D of the Internal Revenue Code, as in effect for vehicles acquired after December 31, 2009. Revenue Procedure 2022-42 provides procedures for a vehicle manufacturer to certify that they are a qualified manufacturer of such vehicles and submit reports that a motor vehicle meets certain requirements for the clean vehicle credit(s) available under sections 30D, 45W, and/or 25E, to report the amount of the credit available with respect to the motor vehicle, and for sellers to report the sales of such vehicles.
Emergency Justfication:
The Department of the Treasury and the Internal Revenue Service (IRS) are requesting a revision to OMB Control Number 1545-2137 under emergency procedures in connection with provisions of sections 13401, 13402, and 13402(a) of Public Law 117-169, (August 16, 2022), known as the Inflation Reduction Act of 2022 (IRA). Sections 30D, 45W, and 25E provide a tax credit for the acquisition and placing in service of clean vehicles, including new vehicles, commercial vehicles, and previously owned vehicles, respectively. Sections 30D, 45W, and 25E each provide that for a vehicle to qualify for such credits, it must be manufactured by a qualified manufacturer. Sections 30D and 25E also impose additional reporting requirements by the seller of such vehicles. This revenue procedure sets forth the procedures under § 30D(d)(3) of the Internal Revenue Code (Code) for qualified manufacturers to enter into a written agreement with the Secretary of the Treasury or her delegate (Secretary) under which such a manufacturer agrees to make periodic written reports to the Secretary providing vehicle identification numbers and such other information related to each vehicle manufactured by such manufacturer as the Secretary may require. Vehicles eligible for the credit for qualified commercial vehicles under § 45W and vehicles eligible for the credit for previously owned clean vehicles under § 25E of the Code, respectively, must be manufactured by a qualified manufacturer as described in § 30D(d)(1)(C) and (d)(3) of the Code. See §§ 45W(c)(1) and 25E(c)(1)(D)(i). This revenue procedure also provides the procedures for persons selling vehicles to report the information required to be reported the IRS in order for a vehicle to be eligible for the clean vehicle credit under §§ 30D or 25E. The IRS needs to publish Revenue Procedure 2022-42 before December 16, 2022, so that manufacturers of qualified clean vehicles can enter into a written agreement with the Secretary to become a qualified manufacturer and provide written reports to certify that their clean vehicles qualify for the applicable tax credits under sections 30D, 45W, and/or 25E in advance of the amended or new Code sections taking effect on January 1, 2023. Manufacturers need time before January 1, 2023, to enter into a written agreement with the IRS to become a qualified manufacturer, so consumers can shop with confidence that a clean vehicle is made by a qualified manufacturer and is eligible for the applicable tax credit. Further, manufacturers need to time to identify eligible vehicles and compile reports on eligible vehicles. If the revenue procedure is not published before December 16, 2022, taxpayers may not have the information they need to purchase a clean vehicle and claim the applicable tax credit. Once IRA passed in August 2022, IRS and Treasury began an inter-agency effort to provide guidance to taxpayers for the clean vehicle tax credits. Given the changes to section 30D, and the new sections 45W and 25E, all set to take effect less than five months after the IRA passed, it was not possible to prepare this Revenue Procedure with sufficient time to solicit public comment in advance of issuance. Following normal Paperwork Reduction Act clearance procedures would thus result in harm to manufacturers, dealers, and sellers of qualified clean vehicles who would be unable to submit their certifications that they are qualified manufacturers or requires sales reports starting January 1, 2023. Therefore, due to the extraordinary circumstances and statutory deadlines, Treasury and IRS request emergency processing of this information collection request by December 9, 2022. Given the inability to seek public comment during such a short timeframe, IRS also respectfully requests a waiver from the requirement to publish a notice in the Federal Register seeking public comment during the period of Office of Management and Budget review.
Authorizing Statute(s):
US Code:
26 USC 30D
Name of Law: Qualified Plug-in Electric Vehicle Credit
PL:
Pub.L. 117 - 169 13401 and 13402
Name of Law: Inflation Reduction Act of 2022
US Code:
26 USC 45W
Name of Law: Credit for qualified commercial clean vehicles
US Code:
26 USC 25E
Name of Law: Previously-owned clean vehicles
Citations for New Statutory Requirements:
US Code: 26 USC 30D Name of Law: Qualified Plug-in Electric Vehicle Credit
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
5
IC Title
Form No.
Form Name
Form 8936 - Qualified Plug-in Electric Drive Motor Vehicle Credit
8936
Qualified Plug-in Electric Drive Motor Vehicle Credit
Form 8936-A, Qualified Commercial Clean Vehicle Credit
Schedule 1 (Form 8936-A), 8936-A
Qualified Commercial Clean Vehicle Credit
,
Qualified Commercial Clean Vehicle Credit Amount
Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit
Rev Proc 2022-42
Rev Proc 2022-42 - Monthly Report
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
54,606
512
54,094
0
0
0
Annual Time Burden (Hours)
16,820
2,955
13,865
0
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:
No
Burden Reduction Due to:
Short Statement:
The above changes resulted in a program change due to new statues, Section 45W and 25E and modifications to Section 30D, for an increase of 54,094 respondents and 13,865 burden hours.
Annual Cost to Federal Government:
$70,241
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.
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)?
Yes
Is this ICR related to the Pandemic Response?
No
Agency Contact:
William Woolf 202 317-5761
Common Form ICR:
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:
(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:
12/12/2022
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