16262 Federal Register / Vol. 74, No. 67 / Thursday, April 9, 2009 / Notices 

Avenue, NW., Washington, DC 20224, 

or through the Internet at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Notice of Expatriation and 

Waiver of Treaty Benefits. 

OMB Number: 1545–2138. 

Form Number: Form W–8CE. 

Abstract: Information used by 

taxpayers to notify payer of expatriation 

so that proper tax treatments is applied 

by payer. The taxpayer is required to file 

this form to obtain any benefit accorded 

by the status. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 5 

hours, 41 minutes. 

Estimated Total Annual Burden 

Hours: 2,840. 

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: March 31, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–8030 Filed 4–8–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Credit for Renewable Electricity 

Production, Refined Coal Production, 

and Indian Coal Production, and 

Publication of Inflation Adjustment 

Factors and Reference Prices for 

Calendar Year 2009 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Publication of inflation 

adjustment factors and reference prices 

for calendar year 2009 as required by 

section 45(e)(2)(A) of the Internal 

Revenue Code (26 U.S.C. 45(e)(2)(A)), 

section 45(e)(8)(C) (26 U.S.C. 

45(e)(8)(C)), and section 45(e)(10)(C) (26 

U.S.C. 45(e)(10)(C)). 

SUMMARY: The 2009 inflation adjustment 

factors and reference prices are used in 

determining the availability of the credit 

for renewable electricity production, 

refined coal production, and Indian coal 

production under section 45. 

DATES: The 2009 inflation adjustment 

factors and reference prices apply to 

calendar year 2009 sales of kilowatt 

hours of electricity produced in the 

United States or a possession thereof 

from qualified energy resources, and to 

2009 sales of refined coal and Indian 

coal produced in the United States or a 

possession thereof. 

Inflation Adjustment Factors: The 

inflation adjustment factor for calendar 

year 2009 for qualified energy resources 

and refined coal is 1.4171. The inflation 

adjustment factor for Indian coal is 

1.0830. 

Reference Prices: The reference price 

for calendar year 2009 for facilities 

producing electricity from wind is 4.32 

cents per kilowatt hour. The reference 

prices for fuel used as feedstock within 

the meaning of section 45(c)(7)(A) 

(relating to refined coal production) are 

$31.90 per ton for calendar year 2002 

and $39.72 per ton for calendar year 

2009. The reference prices for facilities 

producing electricity from closed-loop 

biomass, open-loop biomass, geothermal 

energy, solar energy, small irrigation 

power, municipal solid waste, qualified 

hydropower production, marine and 

hydrokinetic renewable energy have not 

been determined for calendar year 2009. 

Because the 2009 reference price for 

electricity produced from wind does not 

exceed 8 cents multiplied by the 

inflation adjustment factor, the phaseout 

of the credit provided in section 45(b)(1) 

does not apply to such electricity sold 

during calendar year 2009. Because the 

2009 reference price of fuel used as 

feedstock for refined coal does not 

exceed the $31.90 reference price of 

such fuel in 2002 multiplied by the 

inflation adjustment factor and 1.7, the 

phaseout of credit provided in section 

45(e)(8)(B) does not apply to refined 

coal sold during calendar year 2009. 

Further, for electricity produced from 

closed-loop biomass, open-loop 

biomass, geothermal energy, solar 

energy, small irrigation power, 

municipal solid waste, qualified 

hydropower production, marine and 

hydrokinetic renewable energy, the 

phaseout of credit provided in section 

45(b)(1) does not apply to such 

electricity sold during calendar year 

2009. 

Credit Amount by Qualified Energy 

Resource and Facility, Refined Coal, 

and Indian Coal: As required by section 

45(b)(2), the 1.5-cent amount in section 

45(a)(1), the 8-cent amount in section 

45(b)(1), and the $4.375 amount in 

section 45(e)(8)(A) and the $2.00 

amount in section 45(e)(8)(D), are each 

adjusted by multiplying such amount by 

the inflation adjustment factor for the 

calendar year in which the sale occurs. 

If any amount as increased under the 

preceding sentence is not a multiple of 

0.1 cent, such amount is rounded to the 

nearest multiple of 0.1 cent. In the case 

of electricity produced in open-loop 

biomass facilities, small irrigation 

power facilities, landfill gas facilities, 

trash combustion facilities, and 

qualified hydropower facilities, section 

45(b)(4)(A) requires the amount in effect 

under section 45(a)(1) (before rounding 

to the nearest 0.1 cent) to be reduced by 

one-half. Under the calculation required 

by section 45(b)(2), the credit for 

renewable electricity production for 

calendar year 2008 under section 45(a) 

is 2.1 cents per kilowatt hour on the sale 

of electricity produced from the 

qualified energy resources of wind, 

closed-loop biomass, geothermal energy, 

and solar energy, and 1.1 cent per 

kilowatt hour on the sale of electricity 

produced in open-loop biomass 

facilities, small irrigation power 

facilities, landfill gas facilities, trash 

combustion facilities, qualified 

hydropower facilities, marine and 

hydrokinetic renewable energy 

facilities. Under the calculation required 

by section 45(b)(2), the credit for refined 

coal production for calendar year 2009 

under section 45(e)(8)(A) is $6.20 per 

ton on the sale of qualified refined coal. 


dwashington3 on PROD1PC60 with NOTICES
Federal Register / Vol. 74, No. 67 / Thursday, April 9, 2009 / Notices 16263 

The credit for steel industry fuel is 

$2.00 per barrel-of-oil equivalent of steel 

industry fuel sold. The credit for Indian 

coal production for calendar year 2009 

under section 45(e)(10)(B) is $1.625 per 

ton on the sale of Indian coal. 

FOR FURTHER INFORMATION CONTACT: 

Philip Tiegerman, IRS, CC:PSI:6, 1111 

Constitution Ave., NW., Washington, 

DC 20224, (202) 622–3110 (not a tollfree call). 

Curtis Wilson, 

Associate Chief Counsel, (Passthroughs & 

Special Industries). 

[FR Doc. E9–8029 Filed 4–8–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Privacy Act of 1974; System of 

Records 

AGENCY: Department of Veterans Affairs. 

ACTION: Notice to delete system of 

records. 

SUMMARY: The Department of Veterans 

Affairs (VA) is deleting a system of 

records entitled ‘‘Chief Financial Officer 

and Fiscal Officer Designation and 

Certification Records System—VA’’ 

(85VA047), which was established at 58 

FR 50628, dated September 28, 1993. 

The system contained information on 

applicants for Fiscal Officer and Chief 

Financial Officer positions in the 

Veterans Health Administration (VHA) 

medical facilities, as well as a register of 

certified station Fiscal Officers and 

Chief Financial Officers. This system of 

records is being deleted because this 

program was never active in the Office 

of Finance and the records were never 

collected. All selections of station Fiscal 

Officers and Chief Financial Officers 

have been decentralized. 

A ‘‘Report of Intention to Publish a 

Federal Notice of Deletion of a System 

of Records’’ and a copy of the deletion 

of system notice have been provided to 

the appropriate Congressional 

committees and to the Office of 

Management and Budget (OMB), as 

required by 5 U.S.C. 552a(r) and 

guidelines issued by OMB, 65 FR 77677 

(Dec. 12, 2000). 

DATES: Effective Date: April 9, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Peter Mulhern, Office of Financial 

Policy (047G), Department of Veterans 

Affairs, 810 Vermont Avenue, NW., 

Washington, DC 20420, Telephone: 

(202) 461–6487 (this is not a toll-free 

number). 

Approved: March 4, 2009. 

John R. Gingrich, 

Chief of Staff, Department of Veterans Affairs. 

[FR Doc. E9–8064 Filed 4–8–09; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Privacy Act of 1974; System of 

Records 

AGENCY: Department of Veterans Affairs. 

ACTION: Notice to delete system of 

records. 

SUMMARY: The Department of Veterans 

Affairs (VA) is deleting a system of 

records entitled ‘‘National Veterans 

Museum Donation Records—VA’’ 

(120VA047), which was established at 

67 Fed. Reg. 58445, dated September 16, 

2002. The system contained information 

on individuals making gifts and 

donations to VA for the National 

Veterans Museum. This system of 

records is being deleted because plans 

for the creation of the museum were 

postponed indefinitely. 

A ‘‘Report of Intention to Publish a 

Federal Notice of Deletion of a System 

of Records’’ and a copy of the deletion 

of system notice have been provided to 

the appropriate Congressional 

committees and to the Office of 

Management and Budget (OMB), as 

required by 5 U.S.C. 552a(r) and 

guidelines issued by OMB, 65 FR 77677 

(Dec. 12, 2000). 

DATES: Effective Date: April 9, 2009 

FOR FURTHER INFORMATION CONTACT: 

Peter Mulhern, Office of Financial 

Policy (047G), Department of Veterans 

Affairs, 810 Vermont Avenue, NW., 

Washington, DC 20420, (202) 461–6487 

(this is not a toll-free number). 

Approved: March 4, 2008. 

John R. Gingrich, 

Chief of Staff, Department of Veterans Affairs. 

[FR Doc. E9–8065 Filed 4–8–09; 8:45 am] 

BILLING CODE 8320–01–P 


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