[Federal Register Volume 87, Number 45 (Tuesday, March 8, 2022)]
[Notices]
[Pages 13044-13045]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-04626]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice Regarding Certain 
Church Plan Clarifications Under the PATH Act

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
reporting requirements for notice regarding certain church plan 
clarifications under section 336 of the PATH Act.

DATES: Written comments should be received on or before May 9, 2022 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 <a href="/cdn-cgi/l/email-protection#abc4c6c985dec5c2dfebc2d9d885ccc4dd"><span class="__cf_email__" data-cfemail="f29d9f90dc879c9b86b29b8081dc959d84">[email protected]</span></a>. Include OMB control number 
1545-2279 or Notice Regarding Certain Church Plan Clarifications under 
Section 336 of the PATH Act in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or

[[Page 13045]]

copies of the form should be directed to Kerry Dennis at (202) 317-
5751, or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington DC 20224, or through the internet, at 
<a href="/cdn-cgi/l/email-protection#743f1106060d5a385a30111a1a1d07341d06075a131b02"><span class="__cf_email__" data-cfemail="276c4255555e096b09634249494e54674e555409404851">[email protected]</span></a>.

SUPPLEMENTARY INFORMATION:
    Title: Notice Regarding Certain Church Plan Clarifications under 
Section 336 of the PATH Act.
    OMB Number: 1545-2279.
    Regulation Project Number: Notice-2018-81.
    Abstract: Notice 2018-81 describes the manner in which taxpayers 
notify the Internal Revenue Service (IRS) of revocation of an election 
to aggregate or disaggregate certain church-related organizations from 
treatment as a single employer under section 414(c)(2)(C)and(D). 
Churches and church-related organizations are allowed to make elections 
to aggregate or disaggregate for this purpose under section 
414(c)(2)(C) and (D), which were added to the Code by section 336(a) of 
the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113 
(129 Stat. 2242 (2015)) (PATH Act).
    Current Actions: There is no change to the regulation or burden at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other Not-for-profit; Individuals or 
households.
    Estimated Number of Respondents: 3.
    Estimated Time per Respondent: 2 hours.
    Estimated Total Annual Burden Hours: 6 hours.
    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 if 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: March 1, 2022.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2022-04626 Filed 3-7-22; 8:45 am]
BILLING CODE 4830-01-P


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