83204 Federal Register / Vol. 88, No. 227 / Tuesday, November 28, 2023 / Notices 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Qualification and Transfer of 

Credit under Sections 30D and 25E from 

Taxpayer to Eligible Entity. 

OMB Number: 1545–2311. 

Abstract: Under the procedures 

prescribed in these revenue procedures, 

a dealer of a new clean vehicle or 

previously owned clean vehicle that 

wishes to partake in the advanced 

payment program under IRC sections 

30D(g) and 25E(f) must register with the 

IRS through the IRS Identity 

Registration System and through the IRS 

Clean Vehicle Sales Portal. At the time 

of registration through the IRS Clean 

Vehicle Sales Portal, the dealer must 

provide certain information to the IRS 

and make certain certifications. After 

those are complete, the IRS will perform 

a tax compliance check to ensure the 

dealer is compliant with its tax 

obligations. After a taxpayer makes a 

transfer election under IRC sections 

30D(g) or 25E(f) to the dealer, a dealer 

must upload certain information 

through the IRS Clean Vehicle Sales 

Portal, and the IRS, upon review, and if 

all conditions are met, will issue a 

payment to the dealer. 

Qualified manufacturers who wish to 

have certain new clean vehicles qualify 

for the IRC section 30D credit in the 

subsequent year must submit certain 

information related to applicable critical 

minerals and battery components. 

The IRS created a Clean Vehicles Sale 

Portal for qualified manufacturers, 

dealers, and sellers to register and 

provide the requisite information. The 

likely respondents are businesses and 

other for-profit entities. 

Current Actions: There are changes to 

the existing collection. The IRS is 

revising this collection to add reporting 

obligations for qualified manufacturers 

to submit to the Department of Energy 

(DOE). This creates a modified 

collection obligation for qualified 

manufacturers related to applicable 

critical minerals and battery 

components. This modification provides 

that qualified manufacturers who wish 

to have certain new clean vehicles 

qualify for the IRC section 30D credit in 

the subsequent year must submit a 

report to the DOE that includes 

supporting documentation in relation to 

battery components and applicable 

critical minerals, as well as associated 

constituent materials, contained in the 

battery from which the electric motor of 

the vehicle draws electricity; and 

submit attestations under penalty of 

perjury. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 

440,050. 

Estimated Time per Respondent: 7 

hours, 23 minutes. 

Estimated Total Annual Burden 

Hours: 3,247,250. 

The following paragraph applies to all 

of 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: November 22, 2023. 

Jon R. Callahan, 

Senior Tax Analyst. 

[FR Doc. 2023–26155 Filed 11–27–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Publication of the Tier 2 Tax Rates 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice. 

SUMMARY: Publication of the tier 2 tax 

rates for calendar year 2024 as required 

by section 3241(d) of the Internal 

Revenue Code. Tier 2 taxes on railroad 

employees, employers, and employee 

representatives are one source of 

funding for benefits under the Railroad 

Retirement Act. 

DATES: The tier 2 tax rates for calendar 

year 2024 apply to compensation paid 

in calendar year 2024. 

FOR FURTHER INFORMATION CONTACT: 

Kathleen Edmondson, 

CC:EEE:EOET:ET1, Internal Revenue 

Service, 1111 Constitution Avenue NW, 

Washington, DC 20224, Telephone 

Number (202) 317–6798 (not a toll-free 

number). 

Tier 2 Tax Rates: The tier 2 tax rate 

for 2024 under section 3201(b) on 

employees is 4.9 percent of 

compensation. The tier 2 tax rate for 

2024 under section 3221(b) on 

employers is 13.1 percent of 

compensation. The tier 2 tax rate for 

2024 under section 3211(b) on employee 

representatives is 13.1 percent of 

compensation. 

Rachel D Levy, 

Associate Chief Counsel (Employee Benefits, 

Exempt Organizations and Employment 

Taxes). 

[FR Doc. 2023–26101 Filed 11–27–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Form 15315 

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. The IRS is soliciting 

comments concerning Form 15315, 

Annual Certification for Multiemployer 

Defined Benefit Plans. 


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