Pre-approval
contingent upon no substantive changes to this collection after
adoption of the final rule. Otherwise this collection should be
re-submitted to OMB for review.
Inventory as of this Action
Requested
Previously Approved
09/30/2012
36 Months From Approved
7,400
0
0
3,700
0
0
0
0
0
This document contains proposed
regulations relating to travel expenses of state legislators. The
regulations affect state legislators who make the election under
section 162(h) of the Internal Revenue Code to treat their
residences in their legislative districts as their tax
homes.
US Code:
26
USC 162(h) Name of Law: Trade or business expenses
US Code: 26
USC 7805 Name of Law: Rules and regulations
The proposed regulations
provide that the procedure under which a taxpayer may make an
election under section 162(h) is by attaching a statement to the
taxpayers income tax return for the taxable year at any time
before the due date (including extensions) of the return.
$0
No
No
Uncollected
Uncollected
No
Uncollected
Matthew Kelley
2026227900
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.