Federal Register / Vol. 79, No. 230 / Monday, December 1, 2014 / Notices 71153 

Service, Office of Research, Compliance 

Analysis and Modeling (RAS:R:CAM), 

1111 Constitution Ave. NW., K–3rd 

Floor/006, Washington, DC 20224, 

Email: kim.bloomquist@irs.gov 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request maybe 

found at www.reginfo.gov. 

Internal Revenue Service 

OMB Number: 1545–XXXX. 

Type of Review: New Collection. 

Title: Pilot Test of Consumer Tipping 

Survey. 

Abstract: The IRS is charged with 

collecting revenue legally owed to the 

federal government. One important 

category of income comes in the form of 

tips. Previous empirical research has 

shown income from tips to be 

significantly underreported, limiting the 

IRS’s ability to collect the proper 

amount of tax revenue. The IRS believes 

a new study of consumer tipping 

practices is needed in order to better 

understand current tip reporting 

behavior so tax administrators and 

policy makers can make the tax system 

fairer and more efficient. Therefore, the 

IRS wishes to develop updated 

estimates of consumer tipping revenue 

across numerous services where tipping 

is prevalent. 

In support of this mission, IRS is 

seeking a standard clearance to conduct 

a one-month pilot test in preparation for 

a nation-wide consumer tipping survey. 

There exists a substantial difference in 

the cost per response between a 

probability and non-probability sample. 

Pilot tests are therefore necessary to 

determine the relative accuracy and 

selection bias of tipping data that are 

collected using these different sampling 

methodologies in order to determine if 

there is tradeoff between accuracy and 

cost. The results of the pilot will be 

used to determine the sampling method 

employed in a nation-wide survey. 

Affected Public: Individuals. 

Estimated Total Annual Burden 

Hours: 4,717. 

Robert Dahl, 

Treasury PRA Clearance Officer. 

[FR Doc. 2014–28214 Filed 11–28–14; 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 2015 as required 

by section 3241(d) of the Internal 

Revenue Code (26 U.S.C. 3241). 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 2015 apply to compensation paid 

in calendar year 2015. 

FOR FURTHER INFORMATION CONTACT: 

Kathleen Edmondson, 

CC:TEGE:EOEG: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 2015 under section 3201(b) 

on employees is 4.9 percent of 

compensation. The tier 2 tax rate for 

2015 under section 3221(b) on 

employers is 13.1 percent of 

compensation. The tier 2 tax rate for 

2015 under section 3211(b) on employee 

representatives is 13.1 percent of 

compensation. 

Dated: November 21, 2014. 

Victoria A. Judson, 

Division Counsel/Associate Chief Counsel 

(Tax Exempt and Government Entities). 

[FR Doc. 2014–28176 Filed 11–28–14; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Loan Guaranty: Assistance to Eligible 

Individuals in Acquiring Specially 

Adapted Housing; Cost-ofConstruction Index 

AGENCY: Department of Veterans Affairs. 

ACTION: Notice. 

SUMMARY: The U.S. Department of 

Veterans Affairs (VA) announces that 

the aggregate amounts of assistance 

available under the Specially Adapted 

Housing (SAH) grant program will 

increase by 4.307 percent for Fiscal Year 

(FY) 2015. 

DATES: December 1, 2014 

FOR FURTHER INFORMATION CONTACT: John 

Bell, III, Assistant Director for Loan 

Policy and Valuation, Department of 

Veterans Affairs, 810 Vermont Avenue 

NW., Washington, DC 20420, (202) 632– 

8786 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: In 

accordance with 38 U.S.C. 2102(e) and 

2102A(b)(2) and 38 CFR 36.4411, the 

Secretary of Veterans Affairs announces 

for FY 2015 the aggregate amounts of 

assistance available to veterans and 

servicemembers eligible for SAH 

program grants. 

Public Law 110–289, the Housing and 

Economic Recovery Act of 2008, 

authorized the Secretary to increase the 

aggregate amounts of SAH assistance 

annually based on a residential home 

cost-of-construction index. The 

Secretary uses the Turner Building Cost 

Index for this purpose. 

In the most recent quarter for which 

the Turner Building Cost Index is 

available, Quarter 2 FY 2014, the index 

showed an increase of 4.307 percent 

over the index value in Quarter 2 FY 

2013. Pursuant to 38 CFR 36.4411(a), 

therefore, the aggregate amounts of 

assistance for SAH grants made 

pursuant to 38 U.S.C. 2101(a) or 2101(b) 

will increase by 4.307 percent for FY 

2015. 

Public Law 112–154, the Honoring 

America’s Veterans and Caring for Camp 

Lejeune Families Act of 2012, required 

that the same percentage of increase 

apply to grants authorized pursuant to 

38 U.S.C. 2102A. See 38 U.S.C. 

2102A(b)(2). As such, the maximum 

amount of assistance available under 

these grants, which are called grants for 

Temporary Residence Adaptation (TRA 

grants), will also increase by 4.307 

percent for FY 2015. 

The increases are effective as of 

October 1, 2014. 

Specially Adapted Housing: Aggregate 

Amounts of Assistance Available 

During Fiscal Year 2015 

2101(a) Grants and TRA Grants 

Effective October 1, 2014, the 

aggregate amount of assistance available 

for SAH grants made pursuant to 38 

U.S.C. 2101(a) will be $70,465 during 

FY 2015. The maximum TRA grant 

made to an individual who satisfies the 

eligibility criteria under 38 U.S.C. 

2101(a) and 2102A will be $30,934 

during FY 2015. 

2101(b) Grants and TRA Grants 

Effective as of October 1, 2014, the 

aggregate amount of assistance available 

for SAH grants made pursuant to 38 

U.S.C. 2101(b) will be $14,093 during 

FY 2015. The maximum TRA grant 

made to an individual who satisfies the 

eligibility criteria under 38 U.S.C. 

2101(b) and 2102A will be $5,523 

during FY 2015. 

Signing Authority 

The Secretary of Veterans Affairs, or 

designee, approved this document and 

authorized the undersigned to sign and 

submit the document to the Office of the 

Federal Register for publication 

electronically as an official document of 


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