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:
202304-1545-003
Status:
Active
Previous ICR Reference No:
202212-1545-016
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 3800, General Business Credit
Type of Information Collection:
Extension without change of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
10/13/2023
Retrieve Notice of Action (NOA)
Date Received in OIRA:
07/28/2023
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
10/31/2026
36 Months From Approved
10/31/2023
Responses
65,000
0
65,000
Time Burden (Hours)
2,169,700
0
2,169,700
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.
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 - 240 2012 & 2013
Name of Law: Small Business Jobs Act of 2010
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
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
60-day Notice:
Federal Register Citation:
Citation Date:
88 FR 12437
02/27/2023
30-day Notice:
Federal Register Citation:
Citation Date:
88 FR 48289
07/26/2023
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
65,000
0
0
0
0
Annual Time Burden (Hours)
2,169,700
2,169,700
0
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:
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:
07/28/2023
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