Notice2022-23514
Agency Information Collection Activities; Historic Preservation Certification Application
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
October 28, 2022
Issuing agencies
Interior DepartmentNational Park Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, we, the National Park Service (NPS) are proposing to revise an information collection.
Full Text
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<title>Federal Register, Volume 87 Issue 208 (Friday, October 28, 2022)</title>
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[Federal Register Volume 87, Number 208 (Friday, October 28, 2022)]
[Notices]
[Pages 65242-65243]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-23514]
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DEPARTMENT OF THE INTERIOR
National Park Service
[NPS-WASO-CR-HPS-NPS0034375; PPWOCRADP1, PRN00HP12.CS0000, XXXP104214;
OMB Control Number 1024-0009]
Agency Information Collection Activities; Historic Preservation
Certification Application
AGENCY: National Park Service, Interior.
ACTION: Notice of information collection; request for comment.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, we,
the National Park Service (NPS) are proposing to revise an information
collection.
DATES: Interested persons are invited to submit comments on or before
December 27, 2022.
ADDRESSES: Please provide a copy of your comments to the NPS
Information Collection Clearance Officer (ADIR-ICCO), 12201 Sunrise
Valley Drive, (MS-242) Reston, VA 20191 (mail); or
<a href="/cdn-cgi/l/email-protection#f98991989d8b9c98a68996979d8ab997898ad79e968f"><span class="__cf_email__" data-cfemail="0c7c646d687e696d537c6362687f4c627c7f226b637a">[email protected]</span></a> (email). Please reference OMB Control Number
1024-0009 in the subject line of your comments.
FOR FURTHER INFORMATION CONTACT: To request additional information
about this ICR by mail, contact Brian Goeken, Chief, Technical
Preservation Services, 1849 C St. NW, Mail Stop 7243, Washington, DC
20240; or by email at <a href="/cdn-cgi/l/email-protection#c4a6b6ada5aa9ba3aba1afa1aa84aab4b7eaa3abb2"><span class="__cf_email__" data-cfemail="88eafae1e9e6d7efe7ede3ede6c8e6f8fba6efe7fe">[email protected]</span></a>; or by telephone at 202-354-
2033. Please reference OMB Control Number 1024-0009 in the subject line
of your comments. Individuals in the United States who are deaf,
deafblind, hard of hearing, or have a speech disability may dial 711
(TTY, TDD, or TeleBraille) to access telecommunications relay services.
Individuals outside the United States should use the relay services
offered within their country to make international calls to the point-
of-contact in the United States. You may also view the ICR at <a href="http://www.reginfo.gov/public/do/PRAMain">http://www.reginfo.gov/public/do/PRAMain</a>.
SUPPLEMENTARY INFORMATION: In accordance with the Paperwork Reduction
Act of 1995, (PRA, 44 U.S.C. 3501 et seq.) and 5 CFR 1320.8(d)(1), all
information collections require approval under the PRA.
As part of our continuing effort to reduce paperwork and respondent
burdens, we invite the public and other Federal agencies to comment on
new, proposed, revised, and continuing collections of information. This
helps us assess the impact of our information collection requirements
and minimize the public's reporting burden. It also helps the public
understand our information collection requirements and provide the
requested data in the desired format.
We are especially interested in public comment addressing the
following:
(1) Whether or not the collection of information is necessary for
the proper performance of the functions of the agency, including
whether or not the information will have practical utility.
(2) The accuracy of our estimate of the burden for this collection
of information, including the validity of the methodology and
assumptions used.
(3) Ways to enhance the quality, utility, and clarity of the
information to be collected.
(4) How might the agency minimize the burden of the collection of
information on those who are to respond, including through the use of
appropriate automated, electronic, mechanical, or other technological
collection techniques or other forms of information technology, e.g.,
permitting electronic submission of response.
Comments that you submit in response to this notice are a matter of
public record. We will include or summarize each comment in our request
to OMB to approve this ICR. Before including your address, phone
number, email address, or other personal identifying information in
your comment, you should be aware that your entire comment--including
your personal identifying information--may be made publicly available
at any time. While you can ask us in your comment to withhold your
personal identifying information from public review, we cannot
guarantee that we will be able to do so.
Abstract: The Federal Historic Preservation Tax Incentives Program
encourages private-sector investment in the rehabilitation and re-use
of historic buildings. Through this program, underutilized or vacant
buildings throughout the country of every period, size, style, and type
have been rehabilitated and reused in a manner that maintains their
historic character. To be eligible for tax incentives for historic
buildings, a building must be listed individually on the National
Register of Historic Places (NRHP); or located in a registered historic
district and certified by the NPS as contributing to the historic
significance of that district. A registered historic district is any
district listed on the NRHP; or a state or local district if the
district and the enabling statute have also been certified by the NPS.
The NRHP is the official list of the Nation's historic places worthy of
preservation.
Section 47 of the Internal Revenue Code requires that the Secretary
of the Interior certify to the Secretary of the Treasury upon
application by owners of historic properties for Federal tax benefits:
(a) the historic significance of the property and (b) that the
rehabilitation work is consistent with its historic character. The NPS
administers the program with the Internal Revenue Service in
partnership with the State Historic Preservation Offices (SHPOs). The
NPS uses the information collected in the Historic Preservation
Certification Application (Forms 10-168, 10-168a, 10-168b, and 10-168c)
to evaluate the condition and historic significance of buildings
undergoing rehabilitation and to evaluate whether or not the
rehabilitation work meets the Secretary of the Interior's Standards for
Rehabilitation. The program is moving towards an electronic system
(SharePoint site) for the submission and review process of the
application within the next fiscal year, 2023.
Regulations codified in 36 CFR part 67 contain a requirement for
completion of an application form. The NPS uses the information
collected on the application form to allow the authorized officer to
determine if the project is qualified to obtain historic preservation
certifications from the Secretary of the Interior. These certifications
are necessary for an applicant to receive substantial federal tax
incentives authorized by section 47 of the Internal Revenue Code. These
incentives include a 20% federal income tax credit for the
rehabilitation of income-producing historic buildings and an income tax
deduction for the charitable donation of easements on historic
properties. The Internal Revenue Code also provided a 10% federal
income tax credit for the rehabilitation of non-historic,
[[Page 65243]]
nonresidential buildings built before 1936. An owner of a non-historic
building in a historic district must also use the application to obtain
a certification from the Secretary of the Interior that his or her
building does not contribute to the significance of the historic
district before claiming this lesser tax credit for rehabilitation. The
10% credit was repealed as part of the 2017 tax reform legislation but
may remain in effect under certain transition rules.
SHPOs are the first point of contact for property owners wishing to
use the rehabilitation tax credits. They help applicants determine if a
historic building is eligible for Federal or State historic
preservation tax incentives, provide guidance on an application before
or after the project begins, and provide advice on appropriate
preservation work. SHPOs use Forms 10-168d and 10-168e to make
recommendations to NPS.
In accordance with 36 CFR 67, we also collect information for:
(1) certifications of State and local statutes (Sec. 67.8),
(2) certifications of State or local historic districts (Sec.
67.9), and
(3) appeals (Sec. 67.10).
Title of Collection: Historic Preservation Certification
Application.
OMB Control Number: 1024-0009.
Form Number: NPS Forms 10-168, 10-168a, 10-168b, 10-168c, 10-168d,
10-168e.
Type of Review: Revision of a currently approved collection.
Respondents/Affected Public: Individuals, organizations, companies
and businesses, and State or tribal governments.
Total Estimated Number of Annual Respondents: 11,874.
Total Estimated Number of Annual Responses: 11,874.
Estimated Completion Time per Response: Estimates vary from 3 to 51
hours depending on activity.
Total Estimated Number of Annual Burden Hours: 126,577.
Respondent's Obligation: Required to obtain or retain a benefit.
Frequency of Collection: On occasion.
Total Estimated Annual Nonhour Burden Cost: $3,973,359 based
primarily on application fees and other costs (includes: printing
photographs and architectural drawings).
An agency may not conduct or sponsor and a person is not required
to respond to a collection of information unless it displays a
currently valid OMB control number.
The authority for this action is the Paperwork Reduction Act of
1995 (44 U.S.C. 3501 et seq.).
Phadrea Ponds,
Information Collection Clearance Officer, National Park Service.
[FR Doc. 2022-23514 Filed 10-27-22; 8:45 am]
BILLING CODE 4312-52-P
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</html>Indexed from Federal Register on October 28, 2022.
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