This notice provides the time and
manner for a taxpayer to apply for an allocation of the national
megawatt capacity limitation under Sec. 45J of the Internal Revenue
Code. This information will be used to determine the portion of the
national megawatt capacity limitation to which a taxpayer is
entitled. The likely respondents are corporations and
partnerships.
US Code:
26
USC 45J Name of Law: Credit for production from advanced
nuclear power facilities
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.