Federal Register / Vol. 88, No. 179 / Monday, September 18, 2023 / Notices 64025 

nation, as well as other factors. States 

can receive no less than .5 percent of the 

amount apportioned. These funds, in 

turn, are sub-allocated by States to 

MPOs by a formula that considers each 

MPO’s urbanized area population, their 

individual planning needs, and a 

minimum distribution. 

Respondents: State Departments of 

Transportation and MPOs. 

Estimated Annual Burden on 

Respondents: 11,693 hours for each of 

the 502 respondents. 

Estimated Total Annual Burden: 

5,869,921 hours. 

Frequency: Annual. 

Emily Anderson, 

Director, Office of Management Planning. 

[FR Doc. 2023–20134 Filed 9–15–23; 8:45 am] 

BILLING CODE 4910–57–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 2023–18, Qualified 

Advanced Energy Project Credit 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the general public and other 

Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995. 

Currently, the IRS is soliciting 

comments concerning Notice 2023–18, 

Qualified Advanced Energy Project 

Credit. 

DATES: Written comments should be 

received on or before November 17, 

2023 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include OMB Control No. 1545–2151 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Andres Garcia, 202–317– 

4542, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at andres.garcia@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Qualifying Advanced Energy 

Project Credit. 

OMB Number: 1545–2151. 

Notice Numbers: Notice 2023–18. 

Abstract: This notice establishes the 

program under § 48C(e)(1) of the 

Internal Revenue Code to allocate $10 

billion of credits ($4 billion of which 

may only be allocated to projects 

located in certain energy communities) 

for qualified investments in eligible 

qualifying advanced energy projects 

(§ 48C(e) program). A qualifying 

advanced energy project re-equips, 

expands, or establishes a manufacturing 

facility for the production of certain 

energy related property. A taxpayer 

must submit, for each qualifying 

advanced energy project: (1) a concept 

paper for Department of Energy (DOE) 

consideration and (2) a § 48C(e) 

application (consisting of (i) an 

application for DOE recommendation 

and (ii) an application for § 48C(e) 

certification). To be eligible to claim any 

§ 48C credits allocated to a project 

under the § 48C(e) program, a taxpayer 

must also provide to DOE (1) evidence 

establishing that a project satisfies the 

certification requirements specified in 

Notice 2023–18 and (2) a notification 

that the project has been placed in 

service. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This notice is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit. 

Concept Papers 

Estimated Number of Respondents: 

2,500. 

Estimated Average Time per 

Respondent: 2.2667 hrs. (136 minutes). 

Estimated Total Annual Burden 

Hours: 5,667 hrs. 

Application Process 

Estimated Number of Respondents: 

2,500. 

Estimated Average Time per 

Respondent: 10.4333 hrs. (626 minutes). 

Estimated Total Annual Burden 

Hours: 26,083 hrs. 

The following paragraph applies to all 

the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) whether the collection of information 

is necessary for the proper performance 

of the functions of the agency, including 

whether the information shall have 

practical utility; (b) the accuracy of the 

agency’s estimate of the burden of the 

collection of information; (c) ways to 

enhance the quality, utility, and clarity 

of the information to be collected; (d) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

other forms of information technology; 

and (e) estimates of capital or start-up 

costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: September 12, 2023. 

Andres Garcia Leon, 

Supervisory Tax Analyst. 

[FR Doc. 2023–20057 Filed 9–15–23; 8:45 am] 

BILLING CODE 4830–01–P 


lotter on DSK11XQN23PROD with NOTICES1