SECTION 7. PAPERWORK

REDUCTION ACT.

The collection of information contained in this notice has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–2060.

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.

The collections of information in this notice are in section 5. This information is required to be collected and retained in

fuel economy is compared in providing the certification;

(10) A statement that the motor vehicle draws propulsion energy from onboard sources of stored energy that are both an internal combustion or heat engine using consumable fuel, and a rechargeable energy storage system;

(11) Evidence that the maximum power available from the rechargeable energy storage system during a standard 10 second pulse power or equivalent test is—

(a) at least 10 percent of the vehicle’s total traction power, in the case of a vehicle that has a gross vehicle weight rating of more than 8,500 pounds and not more than 14,000 pounds, and (b) at least 15 percent of the vehicle’s total traction power, in the case of a vehicle that has a gross vehicle weight rating of more than 14,000 pounds;

(12) The total traction power of the vehicle;

(13) A statement that the vehicle complies with the applicable provisions of the Clean Air Act;

(14) A statement that the vehicle complies with the applicable air quality provisions of state law of each state that has adopted the provisions under a waiver under § 209(b) of the Clean Air Act or a list identifying each state that has adopted applicable air quality provisions with which the vehicle does not comply;

(15) A statement that the vehicle complies with the motor vehicle safety provisions of 49 U.S.C. §§ 30101 through 30169; (16) A copy of the certificate of conformity under the Clean Air Act certifying the vehicle’s internal combustion or heat engine as meeting the emission standards set in the regulations prescribed by the Administrator of the Environmental Protection Agency for 2004 through 2007 model year diesel heavy-duty engines or ottocycle heavy-duty engines, as applicable; and

(17) A declaration, applicable to the certification and any accompanying documents, signed by a person currently authorized to bind the manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) in these matters, in the following form:

“Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the

facts presented in support of this certification are true, correct, and complete.”

.04 Multiple manufacturers . If more than one person is treated as the manufacturer of a vehicle under section 4(3) of this notice, the requirements of section 5.03 of this notice are treated as satisfied if each item of information described in section 5.03(2) through 5.03(16) is provided by one of the manufacturers and each manufacturer providing such information also provides the identifying information described in section 5.03(1) and the declaration described in section 5.03(17).

.05 Acknowledgment of Certification . The Service will review the original signed certification and issue an acknowledgment letter to the vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) within 30 days of receipt of the request for certification. This acknowledgment letter will state whether purchasers may rely on the certification.

.06 Effect of Erroneous Certification . (1) Erroneous Certification . The acknowledgment that the Service provides for a certification is not a determination that a vehicle qualifies for the credit, or that the amount of the credit is correct. The Service may, upon examination (and after any appropriate consultation with the Department of Transportation or the Environmental Protection Agency), determine that the vehicle is not a new qualified heavy-duty hybrid motor vehicle or that the amount of the credit determined by the manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) to be allowable with respect to the vehicle is incorrect. In either event, the manufacturer’s (or, in the case of a foreign vehicle manufacturer, its domestic distributor’s) right to provide a certification to future purchasers of the heavy-duty hybrid motor vehicles will be withdrawn, and purchasers who acquire a vehicle after the date on which the Service publishes an announcement of the withdrawal may not rely on the certification. Purchasers may continue to rely on the certification for vehicles they acquired on or before the date on which the announcement of the withdrawal is published (including in cases in which the vehicle is not placed in service and the credit is not claimed until after that date), and the Service will not attempt to collect any understatement of tax liability attributable to such reliance.

June 4, 2007 1344 2007–23 I.R.B.

overall method to apportion CGS and deductions between DPGR and non-DPGR.

Section 199(d)(1) provides special rules for applying § 199 to pass-thru entities. Section 199(d)(1)(A) provides that (i) § 199 shall be applied at the partner or shareholder level, (ii) each partner or shareholder shall take into account such person’s allocable share of each item described in § 199(c)(1)(A) or (B) (determined without regard to whether the items described in § 199(c)(1)(A) exceed the items described in § 199(c)(1)(B)), and (iii) each partner or shareholder shall be treated for purposes of § 199(b) as having W–2 wages for the taxable year in an amount equal to such person’s allocable share of the W–2 wages of the partnership or S corporation for the taxable year (as determined under regulations prescribed by the Secretary).

Section 199(d)(1)(C) provides that the Secretary may prescribe rules requiring or restricting the allocation of items and wages under § 199(d)(1) and may prescribe such reporting requirements as the Secretary determines appropriate.

For taxable years beginning after May 17, 2006, § 1.199–2T(e)(2) provides that the term W–2 wages includes amounts described in § 1.199–2(e)(1) (paragraph (e)(1) wages) that are properly allocable to DPGR for purposes of § 199(c)(1). Under § 1.199–2(e)(1), paragraph (e)(1) wages with respect to any person for any taxable year of such person, means the sum of the amounts described in § 6051(a)(3) and (8) paid by such person with respect to employment of employees by such person during the calendar year ending during such taxable year.

Section 1.199–5T(b)(1)(ii) and (c)(1)(ii) provides that the Secretary may, by publication in the Internal Revenue Bulletin, permit a partnership or S corporation to calculate a partner’s or shareholder’s share of QPAI and W–2 wages at the entity level, instead of allocating to that partner or shareholder its share of the entity’s items and paragraph (e)(1) wages for determining the § 199 deduction at the partner or shareholder level. If a partnership or S corporation does calculate QPAI and W–2 wages at the entity level, such an entity then allocates to each partner or shareholder its share of QPAI (subject to the limitations of § 1.199–5T(b)(2) and (c)(2)) (which may be less than zero) and

order to ensure that vehicles meet the requirements for the new qualified hybrid motor vehicle credit under § 30B(a)(3) and (d). This information will be used to determine whether the vehicle for which the credit is claimed by a taxpayer is property that qualifies for the credit. The collection of information is required to obtain a benefit. The likely respondents are corporations and partnerships.

The estimated total annual reporting burden is 240 hours.

The estimated annual burden per respondent varies from 35 hours to 45 hours, depending on individual circumstances, with an estimated average burden of 40 hours to complete the certification required under this notice. The estimated number of respondents is 6.

The estimated annual frequency of responses is on occasion.

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.