14738 Federal Register / Vol. 89, No. 40 / Wednesday, February 28, 2024 / Notices 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Internal Revenue Service (IRS) 

Information Collection Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection requests to the 

Office of Management and Budget 

(OMB) for review and clearance in 

accordance with the Paperwork 

Reduction Act of 1995, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments should be received on 

or before March 29, 2024 to be assured 

of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Melody Braswell by 

emailing PRA@treasury.gov, calling 

(202) 622–1035, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

1. Title: United States Gift (and 

Generation-Skipping Transfer) Tax 

Return. 

OMB Number: 1545–0020. 

Form Number: Form 709. 

Abstract: Form 709 is used by 

individuals to report transfers subject to 

the gift and generation-skipping transfer 

taxes and to compute these taxes. The 

IRS uses the information to collect and 

enforce these taxes, to verify that the 

taxes are properly computed, and to 

compute the tax base for the estate tax. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Responses: 

224,530. 

Estimated Time per Respondent: 6 

hours, 12 minutes. 

Estimated Total Annual Burden 

Hours: 1,392,086. 

2. Title: Credit for Small Employer 

Health Insurance Premiums. 

OMB Number: 1545–2198. 

Form Number: 8941. 

Abstract: Section 1421 of the Patient 

Protection and Affordable Care Act, 

Public Law 111–148, allows qualified 

small employers to elect, beginning in 

2010, a tax credit for 50% of their 

employee health care coverage 

expenses. Form 8941, Credit for Small 

Employer Health Insurance Premiums, 

has been developed to help employers 

compute the tax credit. 

Current Actions: There are no changes 

being made to this form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, Business or other for-profit 

groups, Not-for-profit institutions, 

Farms, Federal Government, State, 

Local, or Tribal Governments. 

Estimated Number of Respondents: 

315. 

Estimated Time per Respondent: 11 

hours 15 minutes. 

Estimated Total Annual Burden 

Hours: 3,544. 

3. Title: Generic Clearance for the 

Collection of Qualitative Feedback on 

Agency Service Delivery. 

OMB Number: 1545–2208. 

Abstract: Executive Order 12862 

directs Federal agencies to provide 

service to the public that matches or 

exceeds the best service available in the 

private sector. In order to work 

continuously to ensure that our 

programs are effective and meet our 

customers’ needs, The Internal Revenue 

Service (hereafter ‘‘the Agency’’) seeks 

to obtain OMB approval of a generic 

clearance to collect qualitative feedback 

on our service delivery. By qualitative 

feedback we mean information that 

provides useful insights on perceptions 

and opinions but are not statistical 

surveys that yield quantitative results 

that can be generalized to the 

population of study. 

Current Actions: The IRS will be 

conducting different opinion surveys, 

focus group sessions, think-aloud 

interviews, and usability studies 

regarding cognitive research 

surrounding forms submission or IRS 

system/product development. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

businesses or other for-profit 

organizations. 

Estimated Number of Respondents: 

150,000. 

Estimated Time per Response: 6 

minutes. 

Estimated Total Annual Burden 

Hours: 15,000. 

4. Title: Request for Section 754 

Revocation. 

OMB Number: 1545–2297. 

Form Number: 15254. 

Abstract: Form 15254 is a public use 

form which will be submitted by 

partnerships to request a Section 754 

Revocation. Partnerships, partners, and 

their representatives will need to access 

the form from IRS.gov to complete and 

submit the form along with the required 

documents. 

Current Actions: There are no changes 

to the burden previously approved by 

OMB. This request is to extend the 

current approval for another 3 years. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business and other 

for-profit organizations. 

Estimated Number of Respondents: 

50. 

Estimated Time per Respondent: 5 

hrs., 7 min. 

Estimated Total Annual Burden 

Hours: 256. 

5. Title: Credit for Small Employer 

Pension Plan Startup Costs, AutoEnrollment, and Military Spouse 

Retirement Plan. 

OMB Number: 1545–1810. 

Form Number: 8881. 

Abstract: Qualified small employers 

use Form 8881 to claim a credit for startup costs and auto-enrollment 

arrangements related to eligible 

retirement plans. Form 8881 

implements section 45E of the Internal 

Revenue Code (IRC), which provides a 

credit based on costs incurred by an 

employer in establishing or 

administering an eligible employer plan 

or for the retirement-related education 

of employees with respect to the plan. 

Form 8881 also implements IRC 

section 45T, which provides a credit for 

including an eligible automatic 

contribution arrangement (as defined in 

section 414(w)(3)) in a qualified 

employer plan sponsored by the 

employer. For an eligible employer, the 

section 45E credit is 50% of the 

qualified start-up costs for a tax year, up 

to $500 for the tax year in which the 

plan is established or becomes effective 

and each of the two subsequent tax 

years. For an eligible employer, the 

section 45T credit is $500 for the first 

tax year in which the automatic 

contribution arrangement is included in 

the plan and for each of the two 

subsequent tax years. 

Current Actions: The Secure 2.0 Act 

of 2022 added new IRC section 45AA, 

Military Spouse Retirement Plan 

Eligibility Credit for Small Employers. 

Section 45AA provides a general 


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Federal Register / Vol. 89, No. 40 / Wednesday, February 28, 2024 / Notices 14739 

business tax credit to eligible small 

employers who offer defined 

contribution plans with specific features 

that benefit military spouses. The 

section 45AA credit is, for a tax year 

during which a military spouse 

participates in the plan, up to 3 tax 

years beginning with the tax year during 

which the military spouse began 

participating in the plan, $200, plus the 

amount of employer contributions 

(other than elective deferrals) made on 

behalf of the military spouse for any of 

the 3 tax years, up to $300 for a tax year. 

The Form 8881 is being revised to add 

the Section 45AA credit. Additionally, 

the Secure 2.0 Act amended section 45E 

to permit eligible employers, with 1–50 

employees, an increased start-up costs 

credit of 100% of the qualified start-up 

costs for a tax year, up to $500 for the 

tax year in which the plan is established 

or becomes effective and each of the two 

subsequent tax years. The Secure 2.0 

Act also amended section 45E to permit 

an additional credit for employer 

contributions by certain eligible 

employers, in an amount equal to an 

applicable percentage of eligible 

employer contributions to a defined 

contribution plan, for up to 5 tax years 

beginning with the tax year in which the 

plan is established. The Form 8881 is 

being revised to include these additions 

under section 45E. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations. 

Estimated Number of Respondents: 

66,667. 

Estimated Time per Respondent: 8 

hours, 38 minutes. 

Estimated Total Annual Burden 

Hours: 575,337. 

Authority: 44 U.S.C. 3501 et seq. 

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2024–04125 Filed 2–27–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0932] 

Agency Information Collection Activity 

Under OMB Review: Application for 

Approval of an Institution of Higher 

Learning Facility; Institution of Higher 

Learning—Program Submission List; 

Application for Approval of 

Organizations Other Than Institutions 

of Higher Learning; Non-Institution of 

Higher Learning—Program 

Submission List 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 

1995, this notice announces that the 

Veterans Benefits Administration 

(VBA), Department of Veterans Affairs, 

will submit the collection of 

information abstracted below to the 

Office of Management and Budget 

(OMB) for review and comment. The 

PRA submission describes the nature of 

the information collection and its 

expected cost and burden, and it 

includes the actual data collection 

instrument. 

DATES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice by clicking on the following link 

www.reginfo.gov/public/do/PRAMain, 

select ‘‘Currently under Review—Open 

for Public Comments’’, then search the 

list for the information collection by 

Title or ‘‘OMB Control No. 2900–0932.’’ 

FOR FURTHER INFORMATION CONTACT: 

Maribel Aponte, Office of Enterprise 

and Integration, Data Governance 

Analytics (008), 810 Vermont Ave. NW, 

Washington, DC 20420, (202) 266–4688 

or email Maribel.aponte@va.gov. Please 

refer to ‘‘OMB Control No. 2900–0932’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: 

Authority: Public Law 117–333 sec. 

11; 38 U.S.C. 3672 and 3674. 

Title: Application for Approval of an 

Institution of Higher Learning Facility, 

VA Form 22–10287; Institution of 

Higher Learning—Program Submission 

List, VA Form 22–10287a; Application 

for Approval of Organizations Other 

Than Institutions of Higher Learning, 

VA Form 22–10288; Non-Institution of 

Higher Learning—Program Submission 

List, VA Form 22–10288a. 

OMB Control Number: 2900–0932. 

Type of Review: Extension. 

Abstract: Public Law 117–333 sec. 11, 

enacted January 5, 2023, amended title 

38 U.S.C. 3672, ‘‘Approval of Courses’’. 

This provision of the law required VA 

to create and design two new uniform 

applications and any accompanying 

documentation for approval of courses 

of educational programs, and for those 

forms to be available for use by October 

1, 2023. The Program Office created 

those four forms to meet the amended 

criteria of 38 U.S.C. 3672. 

These forms are completed by 

educational institutions, training 

establishments and other organizations 

seeking approval of one or more 

programs of study for the payment of 

VA Education benefits rendered to 

eligible beneficiaries. The institutions 

submit the forms to the State Approving 

Agencies (SAAs) of jurisdiction for their 

review. By law, each SAA has the 

authority to make such approvals in 

their respective state. VA contracts with 

SAAs in each state for this approval 

assessment work. 

Prior to the new legislative 

requirement, each SAA used their own 

application form(s), making it difficult 

for training institutions operating in 

more than one state to readily complete 

the process, as different states required 

different information. The amendment 

to title 38 U.S.C. 3672 now ensures 

uniformity in the program approval 

process across all states. The uniform 

SAA applications are used by 

educational and training institutions to 

apply for initial approval of their 

programs for payment of VA benefits; to 

make revisions of existing program 

approvals, or to submit withdrawals of 

approved programs no longer being 

offered. The institutions complete either 

the VA Form 22–10287, or the VA Form 

22–10288, based on the type of training 

offered at their institution. Institutions 

of Higher Learning (IHLs) will use the 

VA Form 22–10287 exclusively, and all 

other types of educational training 

establishments will use the VA Form 

22–10288. Each institution may use the 

associated ‘‘Program List’’, VA Form 22– 

10287a or VA Form 22–10288a to add, 

revise, or remove any program offered. 

In some cases, institutions may use their 


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