Notice2026-05193
Agency Information Collection Activities; Comment Request on Average Area Purchase Price Safe Harbors and Nationwide Purchase Prices Under Section 143
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
March 17, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 51 (Tuesday, March 17, 2026)</title>
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[Federal Register Volume 91, Number 51 (Tuesday, March 17, 2026)]
[Notices]
[Page 12908]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-05193]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Average Area Purchase Price Safe Harbors and Nationwide Purchase Prices
Under Section 143
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before May 18, 2026 to
be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#d7a7a5b6f9b4b8babab2b9a3a497bea5a4f9b0b8a1"><span class="__cf_email__" data-cfemail="1b6b697a35787476767e756f685b726968357c746d">[email protected]</span></a>. Include ``OMB Control No.
1545-1877'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Kerry Dennis, (202)
317-5751.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. 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, and
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information. 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.
Title: Average Area Purchase Price Safe Harbors and Nationwide
Purchase Prices under section 143.
OMB Control Number: 1545-1877.
Revenue Procedure Number: 2025-18.
Abstract: Revenue Procedure 2025-18 provides issuers of qualified
mortgage bonds, as defined in section 143(a) of the Internal Revenue
Code (Code), and issuers of mortgage credit certificates, as defined in
section 25(c), with (1) the nationwide average purchase price for
residences located in the United States, and (2) average area purchase
price safe harbors for residences located in statistical areas in each
state, the District of Columbia, Puerto Rico, the Northern Mariana
Islands, American Samoa, the Virgin Islands, and Guam.
Current Actions: There are no changes to the revenue procedure that
would affect burden.
Type of Review: Extension of a currently approved collection.
Affected Public: State, Local, and Tribal Governments.
Estimated Number of Responses: 60.
Estimated Time per Response: 15 minutes.
Estimated Total Annual Burden Hours: 15 hours.
Dated: March 13, 2026.
Kerry Dennis,
Tax Analyst.
[FR Doc. 2026-05193 Filed 3-16-26; 8:45 am]
BILLING CODE 4831-GV-P
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