SECTION 8. PAPERWORK

REDUCTION ACT

The Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520) (PRA) generally requires that a federal agency obtain the

approval of the Office of Management and Budget (OMB) before collecting information from the public, whether such collection of information is mandatory, voluntary, or required to obtain or retain a benefit. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the OMB.

This notice sets forth intended collections of information to be provided to the IRS with Form 637, Application for Reg- istration (For Certain Excise Tax Activi- ties), to determine whether an applicant meets the requirements to be registered under § 4101, a requirement to qualify for the § 45Z credit. Any collections of information associated with this notice will be reflected in the submission to the OMB for review in accordance with the PRA that is associated with Form 637 (OMB control number 1545-1835). This submission will be updated in the ordinary course.

Any collections of information associated with this notice may include reporting and third-party disclosure requirements that would be necessary to ensure that taxpayers qualify for the § 45Z credit. The collections would be used by the IRS for tax compliance purposes and by taxpayers to ensure that the fuel being produced qualifies for the § 45Z credit. The burden for these requirements would be included with the Form and Instructions for Form 7218, Clean Fuel Pro- duction Credit . For PRA purposes, the

Form and Instructions for Form 7218 are already approved by OMB under 15450123 for business filers, 1545-0092 for individuals, 1545-0047 for non-profit organizations, and 1545-0092 for trust and estate filers.

Any collections of information associated with this notice may include reporting and recordkeeping requirements. The collections would be used by the IRS for tax compliance purposes. A taxpayer would use these collections to establish its eligibility for the § 45Z credit and the amount of the credit claimed. The recordkeeping requirements would include that taxpayers keep records about emissions rates, production, and sale. These recordkeeping requirements are considered general tax records under § 1.6001-1(e). For PRA purposes, general tax records are already approved by OMB under 1545-0123 for business filers, 1545-0092 for individuals, 1545-0047 for non-profit organizations, and 1545-0092 for trust and estate filers.