37986 Federal Register / Vol. 82, No. 155 / Monday, August 14, 2017 / Notices

[]. Designated pursuant to DEPARTMENT OF THE TREASURY capacity requirement under which the section 1(a)(ii)(A)(1) of E.O. 13692 for refinery qualifies. being responsible for or complicit in, or Internal Revenue Service If the taxpayer making the expensing responsible for ordering, controlling, or election described above is a Proposed Extension of Information otherwise directing, or to have cooperative described in section 1381, Collection Request Submitted for participated in, directly or indirectly, and one or more persons directly Public Comment; Election To Expense holding an ownership interest in the actions or policies that undermine Certain Refineries democratic processes or institutions in taxpayer are organizations described in or in relation to Venezuela. AGENCY: Internal Revenue Service (IRS), section 1381, the taxpayer can elect to Treasury. allocate all or a portion of the deduction 5. FARIAS PENA, Erika del Valle allowable under section 179C to those ´ ˜ (Latin: FARIAS PENA, Erika del Valle), ACTION: Notice and request for persons. The allocation must be equal to Cojedes, Venezuela; DOB 31 Oct 1972; comments. the person’s ratable share of the total citizen Venezuela; Gender Female; amount allocated, determined on the SUMMARY: The Internal Revenue Service, Cedula No. 9493443 (Venezuela); as part of its continuing effort to reduce basis of the person’s ownership interest Constituent of Venezuela’s Constituent paperwork and respondent burden, in the taxpayer/cooperative. Assembly for Ezequiel Zamora Current Actions: There is no change to invites the general public and other the burden previously approved. Municipality in Cojedes State Federal agencies to take this Type of Review: Extension of a (individual) [VENEZUELA]. Designated opportunity to comment on proposed pursuant to section 1(a)(ii)(C) of E.O. currently approved collection. and/or continuing information Affected Public: Business or other for- 13692 for being a current or former collections, as required by the official of the Government of Venezuela. profit organizations. Paperwork Reduction Act of 1995. Estimated Number of Respondents: 6. LUGO ARMAS, Bladimir Humberto Currently, the IRS is soliciting 12. (a.k.a. LUGO ARMAS, Vladimir comments concerning the election to Estimated Time per Respondent: 10 Humberto), , Capital District, expense certain refineries. Hours. Venezuela; DOB 18 Nov 1968; Gender DATES: Written comments should be Estimated Total Annual Burden Male; Cedula No. 8760081 (Venezuela); received on or before October 13, 2017 Hours: 120. Commander of the Special Unit to the to be assured of consideration. The following paragraph applies to all Federal Legislative Palace of ADDRESSES: Direct all written comments of the collections of information covered Venezuela’s Bolivarian National Guard to Tuawana Pinkston, Internal Revenue by this notice: (individual) [VENEZUELA]. Designated Service, Room 6141, 1111 Constitution An agency may not conduct or pursuant to section 1(a)(ii)(C) of E.O. Avenue NW., Washington, DC 20224. sponsor, and a person is not required to 13692 for being a current or former Requests for additional information or respond to, a collection of information official of the Government of Venezuela. copies of the regulations should be unless the collection of information directed to R. Joseph Durbala, at Internal displays a valid OMB control number. 7. MELENDEZ RIVAS, Carmen Teresa Books or records relating to a ´ Revenue Service, Room 6129, 1111 (Latin: MELENDEZ RIVAS, Carmen collection of information must be Teresa), , Venezuela; DOB 03 Nov Constitution Avenue NW., Washington, DC 20224, or through the internet, at retained as long as their contents may 1961; POB , Venezuela; citizen [email protected]. become material in the administration Venezuela; Gender Female; Cedula No. of any internal revenue law. Generally, 8146803 (Venezuela); Constituent of SUPPLEMENTARY INFORMATION: tax returns and tax return information Venezuela’s Constituent Assembly for Title: Election To Expense Certain are confidential, as required by 26 Iribarren Municipality in Lara State Refineries. U.S.C. 6103. (individual) [VENEZUELA]. Designated OMB Number: 1545–2103. Desired Focus of Comments: The pursuant to section 1(a)(ii)(C) of E.O. Regulation Project Number: TD 9547. Internal Revenue Service (IRS) is 13692 for being a current or former Abstract: This document contains particularly interested in comments official of the Government of Venezuela. regulations relating to the election to that: expense qualified refinery property • Evaluate whether the proposed 8. VIVAS VELASCO, Ramon Dario, under section 179C of the Internal collection of information is necessary , Venezuela; DOB 12 Jun 1950; Revenue Code, and affects taxpayers for the proper performance of the citizen Venezuela; Gender Male; Cedula who own refineries located in the functions of the agency, including No. 3569721 (Venezuela); Constituent of United States. These regulations reflect whether the information will have Venezuela’s Constituent Assembly for the Energy Policy Act of 2005. practical utility; Vargas Municipality in Vargas State Section 179C of the Internal Revenue • Evaluate the accuracy of the (individual) [VENEZUELA]. Designated Code provides that a taxpayer can elect agency’s estimate of the burden of the pursuant to section 1(a)(ii)(C) of E.O. to treat 50% of the cost of ‘‘qualified proposed collection of information, 13692 for being a current or former refinery property’’ as a deductible including the validity of the official of the Government of Venezuela. expense not chargeable to capital methodology and assumptions used; account. The taxpayer makes an election • Dated: August 9, 2017. Enhance the quality, utility, and under section 179C by entering the clarity of the information to be Andrea M. Gacki, amount of the deduction at the collected; and Acting Director, Office of Foreign Assets appropriate place on the taxpayer’s • Minimize the burden of the Control. timely filed original federal income tax collection of information on those who [FR Doc. 2017–17127 Filed 8–11–17; 8:45 am] return for the taxable year in which the are to respond, including through the BILLING CODE 4810–AL–P qualified refinery property is placed in use of appropriate automated, service and by attaching a report electronic, mechanical, or other specifying (a) the name and address of technological collection techniques or the refinery and (b) the production other forms of information technology,

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e.g., by permitting electronic Constitution Avenue NW., Washington Estimated Time per Respondent: 2 submissions of responses. DC 20224, or through the internet, at hours. Comments submitted in response to [email protected]. Estimated Total Annual Burden this notice will be summarized and/or SUPPLEMENTARY INFORMATION: Hours: 10,000. included in the ICR for OMB approval Title: Suspension or Reduction of Safe The following paragraph applies to all of the extension of the information Harbor Nonelective Contributions. of the collections of information covered collection; they will also become a OMB Number: 1545–2191. by this notice. matter of public record. Regulation Project Number: T.D. 9641. An agency may not conduct or sponsor, and a person is not required to Approved: August 8, 2017. Abstract: The final regulation allows respond to, a collection of information R. Joseph Durbala, a 401(k) plan using the safe harbor unless the collection of information IRS Tax Analyst. provisions of section 401(k)(12) to displays a valid OMB control number. [FR Doc. 2017–17139 Filed 8–11–17; 8:45 am] suspend or reduce nonelective safe Books or records relating to a collection harbor contributions if the employer is BILLING CODE 4830–01–P of information must be retained as long operating at an economic loss described as their contents may become material in section 412(2)(A). The final in the administration of any internal DEPARTMENT OF THE TREASURY regulations permit an employer to revenue law. Generally, tax returns and reduce or suspend safe harbor tax return information are confidential, Internal Revenue Service nonelective contributions without as required by 26 U.S.C. 6103. regard to the financial condition of the Proposed Collection; Comment Request for Comments: Comments employer if notice is provided to Request for Regulation Project submitted in response to this notice will participants before the beginning of the be summarized and/or included in the plan year which discloses the AGENCY: Internal Revenue Service (IRS), request for OMB approval. All possibility that the contributions might Treasury. comments will become a matter of be reduced or suspended midyear. The ACTION: Notice and request for public record. Comments are invited on: final regulations also permit matching comments. (a) Whether the collection of contributions to be reduced or information is necessary for the proper SUMMARY: The Internal Revenue Service, suspended under a mid-year performance of the functions of the as part of its continuing effort to reduce amendment if the notice provided to agency, including whether the paperwork and respondent burden, participants before the beginning of the information shall have practical utility; invites the general public and other plan year discloses that the (b) the accuracy of the agency’s estimate Federal agencies to take this contributions might be reduced or of the burden of the collection of opportunity to comment on continuing suspended mid-year. These notices information; (c) ways to enhance the information collections, as required by must also provide that a supplemental quality, utility, and clarity of the the Paperwork Reduction Act of 1995. notice will be provided to plan information to be collected; (d) ways to The IRS is soliciting comments participants if a reduction or suspension minimize the burden of the collection of concerning suspension or reduction of does occur and that the reduction or information on respondents, including safe harbor nonelective contributions. suspension will not apply until at least through the use of automated collection DATES: 30 days after the supplemental notice is Written comments should be techniques or other forms of information provided. received on or before October 13, 2017 technology; and (e) estimates of capital to be assured of consideration. Current Actions: There is no change to or start-up costs and costs of operation, ADDRESSES: Direct all written comments this existing regulation. maintenance, and purchase of services to L. Brimmer, Internal Revenue Type of Review: Extension of a to provide information. Service, room 6529, 1111 Constitution currently approved collection. Avenue NW., Washington, DC 20224. Affected Public: Individuals and Approved: August 7, 2017. Requests for additional information or Households, Businesses and other for- L. Brimmer, copies of the regulations should be profit organizations. Senior Tax Analyst. directed to Kerry Dennis, Internal Estimated Number of Respondents: [FR Doc. 2017–17136 Filed 8–11–17; 8:45 am] Revenue Service, Room 6529, 1111 5,000. BILLING CODE P

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