View Information Collection Request (ICR) Package
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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:
1545-0895
ICR Reference No:
202212-1545-016
Status:
Historical Active
Previous ICR Reference No:
202009-1545-012
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 3800, General Business Credit
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
01/09/2023
OIRA Conclusion Action:
Approved without change
Conclusion Date:
01/23/2023
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/21/2022
Terms of Clearance:
In response to the emergency request memorandum submitted by the Treasury and attached to this ICR, OIRA is approving Treasury's request for emergency consideration of OMB control # 1545-0895 for a period of six months. This action is due to a statutory changes made by the Inflation Reduction Act of 2022. Prior to the expiration of this package in six months, Treasury shall undertake standard 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
07/31/2023
6 Months From Approved
02/29/2024
Responses
65,000
0
250,000
Time Burden (Hours)
2,169,700
0
8,345,000
Cost Burden (Dollars)
0
0
0
Abstract:
IRC section 38 permits taxpayers to reduce their income tax liability by the amount of their general business credit, which is an aggregation of their investment credit, jobs credit, alcohol fuel credit, research credit, low-income housing credit, disabled access credit, enhanced oil recovery credit, etc. Form 3800 is used to figure the correct credit.
Emergency Justfication:
The Department of the Treasury and the Internal Revenue Service (IRS) are requesting a revision to OMB Control Number 1545-0895 under emergency procedures in connection with provisions of Congress passed Public Law 117-169, sections 13101, 13203, and 13502. The IRS created Form 3800, General Business Credit, to reflect code section 38. Section 38 of the Internal Revenue Code permits taxpayers to reduce their income tax liability by the general business credit. Taxpayers use Form 3800 to claim any of the general business credits. For this purpose, the changes on Form 3800 were made to bring the form into conformity with Public Law 117-169, the Inflation Reduction Act of 2022. Among the provisions is section 13502 which creates the new advanced manufacturing production credit in new section 45X. Section 45X provides credits for manufacturers who produce and sell certain components after 2022. IRA 22 also created section 13101 extending and modifying IRC 45. Section 45 provides credits for electricity produced from certain renewable resources. The credit is allowed only for the sale of electricity produced in the United States or U.S. possessions from qualified energy resources at a qualified facility. IRA 22 added section 13203 creating the sustainable aviation fuel credit in new section 40A. Section 40A provides credits for the sale or use of sustainable aviation fuel credit. This next generation aviation fuel, made from sustainably sourced, renewable waste and residue raw materials reduces gas emissions by up to 80%. The credit is allowed for the sale or use of a qualified mixture, the number of gallons of sustainable aviation fuel in such mixture. Therefore, due to the extraordinary circumstances and the statutory deadline for implementing IRA 2022, the Department of the Treasury and the IRS request emergency processing of this information collection request by January 9. Given the inability to seek public comment during such a short timeframe, the IRS also respectfully requests a waiver from the requirement to publish a notice in the Federal Register seeking public comments during the period of Office of Management and Budget review. However, public comments will be solicited in conjunction with the subsequent extension of the approval to collect this information.
Authorizing Statute(s):
PL:
Pub.L. 110 - 289 3022
Name of Law: Housing and Economic Recovery Act of 2008
PL:
Pub.L. 110 - 343 202, 301, 304, 310, 314 & 702
Name of Law: Emergency Economic Stabilization Act of 2008
US Code:
26 USC 38
Name of Law: General business credit
PL:
Pub.L. 103 - 66 13311
Name of Law: Omnibus Budget Reconciliation Act of 1993
PL:
Pub.L. 109 - 432 105(e)(4)(A)
Name of Law: Tax Relief and Health Care Act of 2006
PL:
Pub.L. 111 - 5 1201(b)
Name of Law: American Recovery and Reinvestment Act of 2009
PL:
Pub.L. 111 - 145 111
Name of Law: United States Capitol Police Administrative Technical Corrections Act of 2009
PL:
Pub.L. 111 - 147 102
Name of Law: Hiring Incentives to Restore Employment Act
PL:
Pub.L. 111 - 148 1421
Name of Law: Patient Protection and Affordable Care Act
PL:
Pub.L. 111 - 240 2012 & 2013
Name of Law: Small Business Jobs Act of 2010
US Code:
26 USC 39
Name of Law: Carryback and carryforward of unused credits
Citations for New Statutory Requirements:
None
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:
1
IC Title
Form No.
Form Name
Form 3800, General Business Credit
3800
General Business Credit
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
65,000
250,000
0
-185,000
0
0
Annual Time Burden (Hours)
2,169,700
8,345,000
0
-6,175,300
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:
Cutting Redundancy
Short Statement:
Since the previous OMB approval, IRS is revising Form 3800 to conform with Inflation Reduction Act name changes to renewable fuel, manufacturing, and energy credits. These changes will not change the time per response and total burden hours. The changes in the burden are to remove the individual and business filers from 1545-0895. This has decreased the burden by -6,175,300.
Annual Cost to Federal Government:
$113,492
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]?
Yes
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:
Adaline Torres 202 317-5877
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:
12/21/2022
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