Low Sulfur Diesel Fuel Production Credit

Forms and Documents

Document Name	Status
Form Form 8896 Low Sulfur Diesel Fuel Production Credit Form and Instruction	Modified
1545-1914_supporting_statement_20140909 (2).docx Supporting Statement A	2014-09-23
Expiration Explanation.rtf Supplementary Document	2008-04-30

IC Document Collections

IC ID	Document Title	Status
41185	Low Sulfur Diesel Fuel Production Credit Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1914	ICR Reference No: 201406-1545-009
Status: Historical Active	Previous ICR Reference No: 201107-1545-004
Agency/Subagency: TREAS/IRS	Agency Tracking No: 1545-1914-009-LVD
Title: Low Sulfur Diesel Fuel Production Credit
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/05/2015
	Date Received in OIRA: 10/24/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2018	36 Months From Approved	10/31/2015
Responses	66	0	66
Time Burden (Hours)	260	0	313
Cost Burden (Dollars)	0	0	0

---

Abstract: Internal Revenue Code section 45H allows small business refiners a 5 cent/gallon credit for the production of low sulfur diesel fuel. Form 8896 is used to claim the credit.

---

Authorizing Statute(s): US Code: 26 USC 45H Name of Law: Credit for production of low sulfur diesel fuel
  

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:
	79 FR 36380	06/26/2014
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 63220	10/22/2014
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
Low Sulfur Diesel Fuel Production Credit	Form 8896	Low Sulfur Diesel Fuel Production 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	66	66	0	0	0	0
Annual Time Burden (Hours)	260	313	0	0	-53	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 original burden previously approved by OMB has decreased by 53 hours, because the number of code references in the instructions has decreased. This resulted in a net decrease in the overall burden.

---

Annual Cost to Federal Government: $100

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? 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)? No

Is this ICR related to the Pandemic Response? Uncollected

---

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: 10/24/2014

---