Notice2021-19236
Proposed Extension of Information Collection Request Submitted for Public Comment; Requirements Related to Energy Efficient Homes Credit; Manufactured Homes
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 7, 2021
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the guidance for taxpayers regarding information collection requirements related to energy efficient homes credit, manufactured homes.
Full Text
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<title>Federal Register, Volume 86 Issue 170 (Tuesday, September 7, 2021)</title>
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[Federal Register Volume 86, Number 170 (Tuesday, September 7, 2021)]
[Notices]
[Pages 50209-50210]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-19236]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Requirements Related to Energy Efficient Homes
Credit; Manufactured Homes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the public and other
Federal agencies to take this opportunity to comment on proposed and/or
continuing information collections, as required by the Paperwork
Reduction Act of 1995. Currently, the IRS is soliciting comments
concerning the guidance for taxpayers regarding information collection
requirements related to energy efficient homes credit, manufactured
homes.
[[Page 50210]]
DATES: Written comments should be received on or before November 8,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC
20224. Requests for additional information or copies of the regulations
should be directed to R. Joseph Durbala, at Internal Revenue Service,
Room 6129, 1111 Constitution Avenue NW, Washington DC 20224, or through
the internet, at <a href="/cdn-cgi/l/email-protection#acfee6c3dfc9dcc482e8d9dececdc0cdecc5dedf82cbc3da"><span class="__cf_email__" data-cfemail="37657d584452475f1973424555565b56775e454419505841">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: Title: Energy Efficient Homes Credit;
Manufactured Homes.
OMB Number: 1545-1994.
Regulation Project Number: Notice 2008-36, Notice 2008-35.
Abstract: This notice supersedes Notice 2006-28 by substantially
republishing the guidance contained in that publication. This notice
clarifies the meaning of the terms equivalent rating network and
eligible contractor and permits calculation procedures other than those
identified in Notice 2006-28 to be used to calculate energy
consumption. Finally, this notice clarifies the process for removing
software from the list of approved software and reflects the extension
of the tax credit through December 31, 2008. Notice 2006-28, as
updated, provided guidance regarding the calculation of heating and
cooling energy consumption for purposes of determining the eligibility
of a manufactured home for the New Energy Efficient Home Credit under
Internal Revenue Code Sec. 45L. Notice 2006-28 also provided guidance
relating to the public list of software programs that may be used to
calculate energy consumption. Guidance relating to dwelling units other
than manufactured homes is provided in Notice 2008-35.
Current Actions: There is no change to the burden previously
approved. Notice 2008-35 and Notice 2008-36 are related publications
that were issued at the same time. While the credit for new energy
efficient homes acquired (by sale or lease) after December 31, 2017 is
no longer available, the notices are still relied upon by taxpayers to
claim the section 45L credit.
Because these notices are still relied upon by taxpayers to claim
the section 45L credit and it is plausible that taxpayers will continue
to claim the credit on amended returns into 2023, IRS is seeking to
continue the approval number with OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 15.
Estimated Time per Respondent: 4 hrs.
Estimated Total Annual Burden Hours: 60.
The following paragraph applies to all 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 if 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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
<bullet> Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility.
<bullet> Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used.
<bullet> Enhance the quality, utility, and clarity of the
information to be collected; and
<bullet> Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: September 1, 2021.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2021-19236 Filed 9-3-21; 8:45 am]
BILLING CODE 4830-01-P
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