[Federal Register Volume 75, Number 155 (Thursday, August 12, 2010)]
[Notices]
[Pages 49023-49024]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-19872]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-143797-06]


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed

[[Page 49024]]

and/or continuing information collections, as required by the Paperwork 
Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). 
Currently, the IRS is soliciting comments concerning the existing final 
regulation, REG-143797-06 (TD 9393), Employer Comparable Contributions 
to Health Savings Accounts Under Section 4980G.

DATES: Written comments should be received on or before October 12, 
2010 to be assured of consideration.

ADDRESSES: Direct all written comments to Gerald Shields, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Allan Hopkins at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., 
Washington, DC 20224, or at (202) 622-6665, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Employer Comparable Contributions to Health Savings Accounts 
Under Section 4980G.
    OMB Number: 1545-2090.
    Regulation Project Number: REG-143797-06.
    Abstract: This document contains final regulations providing 
guidance on employer comparable contributions to Health Savings 
Accounts (HSAs) under section 4980G in instances where an employee has 
not established an HAS by December 31st and in instances where an 
employer accelerates contributions for the calendar year for employees 
who have incurred qualified medical expenses. These final regulations 
affect employers that contribute to employees' HSAs and their 
employees.
    Current Actions: The original NPRM has gone final.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 1,000,000.
    Estimated Time per Respondent: 1 Hour 15 minutes.
    Estimated Total Annual Burden Hours: 1,250,000.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    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. 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.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: August 3, 2010.
Gerald Shields,
Supervisory Tax Analyst.
[FR Doc. 2010-19872 Filed 8-11-10; 8:45 am]
BILLING CODE 4830-01-P