Federal Register / Vol. 79, No. 243 / Thursday, December 18, 2014 / Notices 75617 

MnDOT and NDOT offer that the project 

sponsor could be allowed to refer to a 

current annual STIP Financial Report to 

demonstrate the project sponsor’s ability 

to deliver its capital program. 

FHWA Response: The guidance has 

been revised to remove the discussion 

on the overall impact of the project 

sponsor’s ability to deliver the State 

transportation capital program. As 

discussed in the guidance, the review of 

the STIP is an important step by FHWA 

in the review and approval process for 

financial plans. This review of the STIP, 

along with the option of submitting a 

phased financial plan, makes further 

discussion on the overall impact of the 

project sponsor’s ability to deliver its 

capital program unnecessary. 

Comment: The MnDOT recommends 

that FHWA consider drawing on the 

expertise of financial credit rating 

agencies when assessing the credibility 

of a project sponsor for major projects. 

FHWA Response: This guidance is not 

intended to document the FHWA 

methods and efforts required to assess 

the creditability of a project sponsor. 

This comment is outside the established 

scope of the guidance. No changes have 

been made to the guidance. 

XIX. Public-Private Partnership 

Assessment 

Comment: The PECG recommends 

that the P3 assessment include a 

complete cost-benefit analysis to deliver 

the project with a detailed list of 

contents in the analysis. 

FHWA Response: Title 23 U.S.C. 

106(h) requires the financial plan to 

include an assessment regarding the 

appropriateness of a P3 to deliver the 

project. The guidance includes 

appropriate discussion regarding the 

comparison of benefits and challenges 

of procuring the project as a P3 

compared to traditional procurement 

methods. The guidance is intended to 

allow different assessment methods by 

project sponsors. No changes have been 

made to the guidance. 

Comment: The PECG recommends 

that public servants be used, rather than 

private sector employees, to perform all 

construction inspection functions for P3 

projects. 

FHWA Response: This guidance is for 

the preparation of financial plans and is 

not intended to prescribe project 

sponsor decisions for how the project is 

managed, including how project 

inspection services will be performed. 

This comment is outside the established 

scope of the guidance. No changes have 

been made to the guidance. 

Comment: E&Y and the NDOT 

recommend that FHWA should not 

second guess the project sponsor’s 

delivery decision based on the P3 

assessment. 

FHWA Response: The purpose of the 

P3 assessment is to provide a brief 

documentation of the procurement 

decisionmaking process. The P3 

assessment is not intended to prescribe 

a process for the project sponsor’s 

delivery decision or to evaluate the 

decision of the project sponsor. The 

guidance is consistent with this 

purpose. No changes have been made to 

the guidance. 

Comment: The AHTD recommends 

that if P3 mechanisms are not allowed 

by State law, there should be no 

reporting requirements. The WisDOT 

recommends that if there is no enabling 

legislation for P3s, then a generic 

statement to that effect will suffice for 

responding to this section. The 

AASHTO recommends that the 

consideration of a P3 be brief if it is 

obvious that a P3 is not viable because 

of State law and there is no reasonable 

basis for expecting that law to change. 

FHWA Response: The guidance 

identifies the items that should be 

covered in the narrative to assess the 

appropriateness of a P3 to deliver the 

project. The absence of legislative 

authority is included in these items. 

Therefore, if State law does not allow 

the use of P3s, then the narrative should 

reflect that. No changes have been made 

to the guidance. 

Comment: The AHTD recommends 

that when tolling, bonding, or TIFIA 

financing methods are not appropriate 

for the project, previous analyses should 

be adequate with no further reporting 

requirements. 

FHWA Response: The guidance notes 

that the P3 assessment is a narrative 

describing the process used to consider 

whether a P3 procurement is 

appropriate to deliver the project. 

Referencing and summarizing previous 

analyses may be adequate to meet these 

criteria. No changes have been made to 

the guidance. 

Comment: The MnDOT states that the 

analysis for a P3 delivery would be 

based on historic rather than recent 

consideration. The WSDOT 

recommends that only the results of 

earlier P3 analyses, if any, should be 

identified in the initial financial plan. 

Similarly, AASHTO recommends that 

the guidance should specify that the 

discussion of a P3 should include the 

reasons for or against using a P3 when 

the decision is made by the time the 

initial financial plan is submitted. 

FHWA Response: A P3 assessment 

can be based on a previous project level 

analysis. If a P3 assessment has not been 

conducted at the time of the initial 

financial plan preparation, then an 

assessment must be done before the 

initial financial plan is submitted to 

meet the statutory requirements in 23 

U.S.C. 106(h). The guidance has been 

revised to clarify when a P3 assessment 

is required for phased financial plans. 

The P3 assessment for the unfunded 

portion of a phased financial plan 

should be provided in annual updates 

as the portion of the project is added to 

the financial plan. 

Comment: AASHTO recommends that 

annual updates to a financial plan 

should not be required to revisit the 

appropriateness of a P3, and that it 

should be sufficient for the annual 

updates to summarize the assessment 

that was included in the initial financial 

plan. 

FHWA Response: There is no need to 

revisit the appropriateness of a P3 in the 

financial plan, except in the case of 

phased financial plans when a new 

portion of the project is added or when 

the procurement method changes to use 

a P3 or not. No changes have been made 

to the guidance. 

XX. Final Major Project Financial Plan 

Guidance 

The FHWA has updated its Major 

Project Financial Plan Guidance. The 

FHWA published the proposed 

guidance for public comment on 

September 6, 2013. After considering all 

the comments, the FHWA has 

incorporated all appropriate edits into 

the guidance. As such, the revised 

guidance, which can be found at http:// 

www.fhwa.dot.gov/ipd, will be in effect 

for all financial plans submitted to 

FHWA February 2, 2015. 

Authority: 23 U.S.C. 315; 23 CFR 

633.104(a) 

Issued On: December 9, 2014. 

Greg G. Nadeau, 

Acting Administrator, Federal Highway 

Administration. 

[FR Doc. 2014–29653 Filed 12–17–14; 8:45 am] 

BILLING CODE 4910–22–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

December 15, 2014. 

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, Public Law 104–13, on or after the 

date of publication of this notice. 

mstockstill on DSK4VPTVN1PROD with NOTICES

75618 Federal Register / Vol. 79, No. 243 / Thursday, December 18, 2014 / Notices 

DATES: Comments should be received on 

or before January 20, 2015 to be assured 

of consideration. 

ADDRESSES: Send comments regarding 

the burden estimates, or any other 

aspect of the information collections, 

including suggestions for reducing the 

burden, to (1) Office of Information and 

Regulatory Affairs, Office of 

Management and Budget, Attention: 

Desk Officer for Treasury, New 

Executive Office Building, Room 10235, 

Washington, DC 20503, or email at 

OIRA_Submission@OMB.EOP.gov and 

(2) Treasury PRA Clearance Officer, 

1750 Pennsylvania Ave. NW., Suite 

8141, Washington, DC 20220, or email 

at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained by emailing PRA@treasury.gov, 

calling (202) 622–1295, or viewing the 

entire information collection request at 

www.reginfo.gov. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0879. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: TD 8426 (Final)—Certain 

Returned Magazines, Paperbacks or 

Records (IA–195–78). 

Abstract: The final regulations 

provide rules relating to an exclusion 

from gross income for certain returned 

merchandise. The regulations provide 

that in addition to physical return of the 

merchandise, a written statement listing 

certain information may constitute 

evidence of the return. Taxpayers who 

receive physical evidence of the return 

may, in lieu of retaining physical 

evidence, retain documentary evidence 

of the return. Taxpayers in the trade or 

business of selling magazines, 

paperbacks, or records, who elect to use 

a certain method of accounting, are 

affected. 

Affected Public: Businesses or other 

for-profits. 

Estimated Annual Burden Hours: 

8,125. 

OMB Number: 1545–1008. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Form 8582—Passive Activity 

Loss Limitations. 

Form: Form 8582. 

Abstract: Under Internal Revenue 

Code section 469, losses from passive 

activities, to the extent that they exceed 

income from passive activities, cannot 

be deducted against nonpassive income. 

Form 8582 is used to figure the passive 

activity loss allowed and the loss to be 

reported on the tax return. 

Affected Public: Individuals or 

households. 

Estimated Annual Burden Hours: 

8,451,989. 

OMB Number: 1545–1773. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Revenue Procedure 2014–55, 

Election Procedures and Information 

Reporting with Respect to Interests in 

Certain Canadian Retirement Plans. 

Abstract: Revenue Procedure 2002–23 

provided guidance for the application 

by U.S. citizens and residents of the 

U.S.-Canada Income Tax Treaty, as 

amended by the 1995 protocol, in order 

to defer U.S. income taxes on income 

accrued in certain Canadian retirement 

plans. This Revenue Procedure was 

superseded by Revenue Procedure 

2014–55, which provides that such 

individuals will be treated as having 

made the election in the first year in 

which they would have been entitled to 

make the election under the treaty. 

Affected Public: Individuals or 

households. 

Estimated Annual Burden Hours: 

10,000. 

Brenda Simms, 

Treasury PRA Clearance Officer. 

[FR Doc. 2014–29637 Filed 12–17–14; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0781] 

Agency Information Collection 

(Disability Benefits Questionnaires— 

Group 4) Activity Under OMB Review 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 1995 

(44 U.S.C. 3501–3521), 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; it includes 

the actual data collection instrument. 

DATES: Comments must be submitted on 

or before January 20, 2015. 

ADDRESSES: Submit written comments 

on the collection of information through 

www.Regulations.gov, or to Office of 

Information and Regulatory Affairs, 

Office of Management and Budget, Attn: 

VA Desk Officer; 725 17th St. NW., 

Washington, DC 20503 or sent through 

electronic mail to 

oira_submission@omb.eop.gov. Please 

refer to ‘‘OMB Control No. 2900–0781’’ 

in any correspondence. During the 

comment period, comments may be 

viewed online through the FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Crystal Rennie, Enterprise Records 

Service (005R1B), Department of 

Veterans Affairs, 810 Vermont Avenue 

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

7492 or email crystal.rennie@va.gov. 

Please refer to ‘‘OMB Control No. 2900– 

0781.’’ 

SUPPLEMENTARY INFORMATION: 

Titles 

(a) Cranial Nerve Conditions 

Disability Benefits Questionnaire, VA 

Form 21–0960–C–3. 

(b) Narcolepsy Disability Benefits 

Questionnaire, VA Form 21–0960–C–6. 

(c) Fibromyalgia Disability Benefits 

Questionnaire, VA Form 21–0960–C–7. 

(d) Seizure Disorders (Epilepsy) 

Disability Benefits Questionnaire, VA 

Form 21–0960–C–11. 

(e) Oral and Dental Conditions 

Including Mouth, Lips and Tongue 

(Other than Temporomandibular Joint 

Conditions) Disability Benefits 

Questionnaire, VA Form 21–0960–D–1. 

(f) Endocrine Diseases (other than 

Thyroid, Parathyroid or Diabetes 

Mellitus) Disability Benefits 

Questionnaire, VA Form 21–0960–E–2. 

(g) Thyroid & Parathyroid Conditions 

Disability Benefits Questionnaire, VA 

Form 21–0960–E–3. 

(h) Hernias (Including Abdominal, 

Inguinal, and Femoral Hernias) 

Disability Benefits Questionnaire, VA 

Form 21–0960–H–1. 

(i) HIV-Related Illnesses Disability 

Benefits Questionnaire, VA Form 21– 

0960–I–2. 

(j) Infectious Diseases (other than 

HIV-Related Illness, Chronic Fatigue 

Syndrome, or Tuberculosis) Disability 

Benefits Questionnaire, VA Form 21– 

0960I–3. 

(k) Systemic Lupus Erythematosus 

(SLE) and Other Autoimmune Diseases 

Disability Benefits Questionnaire, VA 

Form 21–0960–I–4. 

(l) Nutritional Deficiencies Disability 

Benefits Questionnaire, VA Form 21– 

0960–I–5. 

(m) Urinary Tract (including Bladder 

& Urethra) Conditions (excluding Male 

Reproductive System) Disability 

Benefits Questionnaire, VA Form 21– 

0960–J–4. 

(n) Respiratory Conditions (other than 

Tuberculosis and Sleep Apnea) 

mstockstill on DSK4VPTVN1PROD with NOTICES