Federal Register: April 8, 2010 (Volume 75, Number 67)
DOCID: fr08ap10-5 FR Doc 2010-7932
DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Parts 1, 301, and 602
RIN ID: RIN 1545-BG92
TD ID: [TD 9481]
NOTICE: RULES
DOCID: fr08ap10-5
DOCUMENT ACTION: Final regulations.
SUBJECT CATEGORY:
Travel Expenses of State Legislators
DATES: Effective Date: These regulations are effective April 8, 2010.
Applicability Date: For date of applicability, see Sec. 1.162 24(h).
DOCUMENT SUMMARY:
This document contains final regulations relating to travel expenses of state legislators while away from home. The regulations affect eligible state legislators who make the election under section 162(h) of the Internal Revenue Code (Code). The regulations clarify the amount of travel expenses that a state legislator may deduct under section 162(h).
SUMMARY:
Travel Expenses of State Legislators
SUPPLEMENTAL INFORMATION
Paperwork Reduction Act
The collection of information contained in these final regulations has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under OMB Control Number 15452115.
The collection of information in these final regulations is in Sec. 1.16224(e). The information will help the IRS determine if a taxpayer may make or revoke an election under section 162(h). The collection of information is required to obtain a benefit. 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 control number assigned by the Office of Management and Budget.
The information will be reported on a statement attached to
individual tax returns. The time needed to complete and file this statement will vary
[[Page 17855]]
depending on individual circumstances. The estimated burden for individual taxpayers filing this statement is 30 minutes.
Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be sent to the Internal Revenue Service, Attn: IRS Reports Clearance Officer,
FOR FURTHER INFORMATION CONTACT
R. Matthew Kelley, (202) 622-7900 (not a tollfree number).