SECTION 13. DRAFTING

INFORMATION

The principal author of this notice is Julie Hanlon Bolton of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Julie Hanlon Bolton at (202) 622–3040 (not a toll-free call). For further information regarding the application for certification, the documentation to be submitted to the Service establishing that the requirements of § 48D(d)(3) of the Code are satisfied, and the issuance of the certification that the requirements of § 48D(d)(3) are satisfied, contact Candace Fisher of the Small Business and Self-Employed Division at (651) 312–2109 (not a toll-free number) or by e-mail at acasec9023@irs.gov . For further information regarding the selection criteria for HHS’ evaluation, contact JoAnne Goodnight at QTDP@mail.nih.gov .

who are allocated credits as receive grants, the Service is seeking authorization to publish the type of qualifying therapeutic discovery project that is the subject of the application for § 48D certification in those instances where disclosure of that information is not authorized by the statute. Therefore, the Service requests that each taxpayer that applies for a credit, or for a grant for a taxable year beginning in 2010, submit with the application for § 48D certification a declaration, consenting to the Service’s disclosure of the type and location of the project that is the subject of the application for § 48D qualifying therapeutic discovery project certification in the event the project receives an allocation. To provide a valid consent, the declaration must be in the form set forth in Appendix B. A taxpayer is not required to provide a declaration consenting to disclosure of certain information in order to receive an allocation of the qualifying therapeutic discovery project credit. Nor is a declaration consenting to disclosure needed if the taxpayer elects to receive a grant for a taxable year beginning in 2009. The Service will not publish any return information with respect to applications that are not awarded an allocation of the qualifying therapeutic discovery project credit or grant.

.03 FOIA Requests . Anyone interested in submitting a request for records under the FOIA with respect to the qualifying therapeutic discovery project program under § 48D (including a request for records relating to the HHS recommendation) should direct a request that conforms to the Service’s FOIA regulations, found at 26 C.F.R. § 601.702, to the following address:

IRS FOIA Request HQ FOIA Stop 211 2385 Chamblee Tucker Road Chamblee, GA 30341

Except for the information the Service is authorized to make available to the public under § 48D(d)(4) of the Code, section 9023(e)(5)(B)(ii) of the Affordable Care Act, or pursuant to an applicant’s consent, the Service expects that such information would be exempt from disclosure under one or more of the following Freedom of Information Act (FOIA) exemptions: 5 U.S.C. § 552(b)(3), in conjunction with § 6103 of the Code with respect to returns and return information, 5 U.S.C. § 552(b)(4) with respect to trade secret or other confidential commercial or financial information, 5 U.S.C. § 552(b)(5) with respect to predecisional and deliberative material, and 5 U.S.C. § 552(b)(6) with respect to personal information.