Federal Register / Vol. 88, No. 227 / Tuesday, November 28, 2023 / Notices 83203 

turbine property as well as the adjacent 

substation property. 

TVA is considering constructing and 

operating a combustion turbine facility 

(with generation capacity of 

approximately 500 MW) at the same 

brownfield location as the previously 

operated generating facility, which 

would allow TVA to utilize existing 

natural gas and transmission 

infrastructure. 

Project Purpose and Need 

The purpose of the proposed action is 

to help provide generation to support 

continued load growth in the TVA 

power service area and TVA’s 

decarbonization goals. TVA needs 

flexible, dispatchable power that can 

successfully integrate increasing 

amounts of renewable energy sources 

while ensuring reliability. The need for 

the Proposed Action is to ensure that 

TVA can meet required year-round 

generation and maximum capacity 

system demands and planning reserve 

margin targets. 

Preliminary Proposed Action and 

Alternatives 

TVA anticipates that the scope of the 

EA or EIS will evaluate a No Action 

Alternative and an Action Alternative. 

The No Action Alternative provides a 

baseline for comparing against the 

Action Alternative. Under the No 

Action Alternative, TVA would not 

redevelop the TVA-owned brownfield 

property in Lowndes County for energy 

generation. The Action Alternative 

would evaluate the development of the 

NCG site for construction and operation 

of a CT. Whether these or other 

alternatives are reasonable warranting 

further consideration under NEPA 

would be determined in the course of 

preparing the EA or EIS. 

Anticipated Environmental Impacts 

The EA or EIS will include a detailed 

evaluation of the environmental, social, 

and economic impacts associated with 

implementation of the proposed action. 

Resource areas to be addressed in the 

EA or EIS include but are not limited to 

air quality; aquatics; botany; climate 

change; cultural resources; emergency 

planning; floodplains; geology and 

groundwater; land use; noise and 

vibration; health and safety; soil erosion 

and surface water; socioeconomics and 

environmental justice; threatened and 

endangered species; transportation; 

visual resources; waste; wetlands; and 

wildlife. Measures to avoid, minimize, 

and mitigate adverse effects will be 

identified and evaluated in the EA or 

EIS. 

Anticipated Permits and Other 

Authorizations 

TVA anticipates seeking required 

permits or authorizations, as 

appropriate. TVA’s proposed action to 

construct a CT may also require 

issuance of an air permit under the 

Clean Air Act, an Individual or 

Nationwide Permit under section 404 of 

the Clean Water Act; section 401 Water 

Quality Certification; a Mississippi 

Large Construction Stormwater Permit; 

conformance with Executive Orders on 

Environmental Justice (12898), 

Wetlands (11990), Floodplain 

Management (11988), Migratory Birds 

(13186), and Invasive Species (13112); 

and compliance with Section 106 of the 

National Historic Preservation Act, 

section 7 of the Endangered Species Act, 

and other applicable local, Federal, and 

State regulations. 

Public Participation and Scoping 

Process 

Scoping, which is integral to the 

process for implementing NEPA, 

provides an early and open process to 

ensure that issues are identified early 

and properly studied; issues of little 

significance do not consume substantial 

time and effort; the draft EA or EIS is 

thorough and balanced; and delays 

caused by an inadequate EA or EIS are 

avoided. TVA seeks comment and 

participation from all interested parties 

for identification of potential 

alternatives, information, and analyses 

relevant to the proposed action in this 

EA or EIS. Public comments received 

during the scoping period will assist 

TVA in determining the appropriate 

level of NEPA review. 

Information about this project is 

available at https://www.tva.com/nepa, 

which includes a link to an online 

public comment page. Comments must 

be received or postmarked no later than 

January 19, 2024. Federal, State, local 

agencies, and Native American Tribes 

are also invited to provide comments. 

Please note that any comments received, 

including names and addresses, will 

become part of the project 

administrative record and will be 

available for public inspection. To 

facilitate the scoping process, TVA will 

hold an in-person public open house 

from 5 p.m. to 7 p.m. on January 8, 

2024, at the New Caledonia Community 

Center located at 205 South St., 

Caledonia, MS 39740; see the project 

website for more information on the 

meeting. 

EA or EIS Preparation and Schedule 

TVA will consider comments received 

during the scoping period and develop 

a scoping report which will be 

published online. The scoping report 

will summarize public and agency 

comments that were received and 

identify the projected schedule for 

completing the environmental review 

process. TVA will post a draft EA or EIS 

for public review and comment on the 

project website. TVA anticipates 

holding a public open house after 

releasing the draft EA or EIS. TVA 

expects to release the draft EA or EIS in 

Spring or Summer 2024 and a final EA 

or EIS in late 2024. If an EIS is prepared, 

TVA would publish a Record of 

Decision at least 30 days after the 

release of the final EIS. 

Authority: 40 CFR 1501.9. 

Susan Jacks, 

General Manager, Environmental Resource 

Compliance. 

[FR Doc. 2023–26178 Filed 11–27–23; 8:45 am] 

BILLING CODE 8120–08–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Qualification and 

Transfer of Credit Under Sections 30D 

and 25E From the Taxpayer to an 

Eligible Entity 

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 Revenue 

Procedure 2023–33 and subsequent 

procedures for making a transfer 

election under Internal Revenue Code 

(IRC) sections 30D and 25E, and 

qualifying vehicles under IRC section 

30D. 

DATES: Written comments should be 

received on or before January 29, 2024 

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. 1545–2311 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 


lotter on DSK11XQN23PROD with NOTICES1
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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