80_FR_44570 80 FR 44427 - Proposed Collection; Comment Request for Notice

80 FR 44427 - Proposed Collection; Comment Request for Notice

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 143 (July 27, 2015)

Page Range44427-44427
FR Document2015-18381

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 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)). The IRS is soliciting comments concerning information collection requirements related to energy efficient homes credit; manufactured homes.

Federal Register, Volume 80 Issue 143 (Monday, July 27, 2015)
[Federal Register Volume 80, Number 143 (Monday, July 27, 2015)]
[Notices]
[Page 44427]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-18381]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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 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)). The IRS is soliciting comments concerning information 
collection requirements related to energy efficient homes credit; 
manufactured homes.

DATES: Written comments should be received on or before September 25, 
2015 to be assured of consideration.

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

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of notice should be directed to Allan Hopkins, at Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224, or through the Internet, at Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Notice 2008-36: Energy Efficient Homes Credit; Manufactured 
Homes.
    OMB Number: 1545-1994.
    Notice Number: Notice 2008-36.
    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 are no changes being made to the notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or Households.
    Estimated Number of Respondents: 15.
    Estimated Average Time per Respondent: 4 hrs.
    Estimated Total Annual Burden Hours: 60.
    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: July 15, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-18381 Filed 7-24-15; 8:45 am]
BILLING CODE 4830-01-P



                                                                              Federal Register / Vol. 80, No. 143 / Monday, July 27, 2015 / Notices                                                  44427

                                                Estimated Number of Respondents:                       other Federal agencies to take this                     Estimated Average Time per
                                              300.                                                     opportunity to comment on proposed                    Respondent: 4 hrs.
                                                Estimated Time per Respondent: 1                       and/or continuing information                           Estimated Total Annual Burden
                                              hour 52 minutes.                                         collections, as required by the                       Hours: 60.
                                                Estimated Total Annual Burden                          Paperwork Reduction Act of 1995,                        The following paragraph applies to all
                                              Hours: 558.                                              Public Law 104–13 (44 U.S.C.                          of the collections of information covered
                                                The following paragraph applies to all                 3506(c)(2)(A)). The IRS is soliciting                 by this notice:
                                              of the collections of information covered                comments concerning information                         An agency may not conduct or
                                              by this notice:                                          collection requirements related to                    sponsor, and a person is not required to
                                                An agency may not conduct or                           energy efficient homes credit;                        respond to, a collection of information
                                              sponsor, and a person is not required to                 manufactured homes.                                   unless the collection of information
                                              respond to, a collection of information                  DATES: Written comments should be                     displays a valid OMB control number.
                                              unless the collection of information                     received on or before September 25,                   Books or records relating to a collection
                                              displays a valid OMB control number.                     2015 to be assured of consideration.                  of information must be retained as long
                                              Books or records relating to a collection                                                                      as their contents may become material
                                                                                                       ADDRESSES: Direct all written comments
                                              of information must be retained as long                                                                        in the administration of any internal
                                                                                                       to Christie Preston, Internal Revenue
                                              as their contents may become material                                                                          revenue law. Generally, tax returns and
                                                                                                       Service, Room 6129, 1111 Constitution
                                              in the administration of any internal                                                                          tax return information are confidential,
                                                                                                       Avenue NW., Washington, DC 20224.
                                              revenue law. Generally, tax returns and                                                                        as required by 26 U.S.C. 6103.
                                                                                                       FOR FURTHER INFORMATION CONTACT:                        Request for Comments: Comments
                                              tax return information are confidential,
                                              as required by 26 U.S.C. 6103.                           Requests for additional information or                submitted in response to this notice will
                                                Request for Comments: Comments                         copies of notice should be directed to                be summarized and/or included in the
                                              submitted in response to this notice will                Allan Hopkins, at Internal Revenue                    request for OMB approval. All
                                              be summarized and/or included in the                     Service, Room 6129, 1111 Constitution                 comments will become a matter of
                                              request for OMB approval. All                            Avenue NW., Washington, DC 20224, or                  public record.
                                              comments will become a matter of                         through the Internet, at                                Comments are invited on: (a) Whether
                                              public record.                                           Allan.M.Hopkins@irs.gov.                              the collection of information is
                                                Comments are invited on: (a) Whether                   SUPPLEMENTARY INFORMATION:                            necessary for the proper performance of
                                              the collection of information is                           Title: Notice 2008–36: Energy                       the functions of the agency, including
                                              necessary for the proper performance of                  Efficient Homes Credit; Manufactured                  whether the information shall have
                                              the functions of the agency, including                   Homes.                                                practical utility; (b) the accuracy of the
                                              whether the information shall have                         OMB Number: 1545–1994.                              agency’s estimate of the burden of the
                                              practical utility; (b) the accuracy of the                 Notice Number: Notice 2008–36.                      collection of information; (c) ways to
                                              agency’s estimate of the burden of the                     Abstract: This notice supersedes                    enhance the quality, utility, and clarity
                                              collection of information; (c) ways to                   Notice 2006–28 by substantially                       of the information to be collected; (d)
                                              enhance the quality, utility, and clarity                republishing the guidance contained in                ways to minimize the burden of the
                                              of the information to be collected; (d)                  that publication. This notice clarifies               collection of information on
                                              ways to minimize the burden of the                       the meaning of the terms equivalent                   respondents, including through the use
                                              collection of information on                             rating network and eligible contractor,               of automated collection techniques or
                                              respondents, including through the use                   and permits calculation procedures                    other forms of information technology;
                                              of automated collection techniques or                    other than those identified in Notice                 and (e) estimates of capital or start-up
                                              other forms of information technology;                   2006–28 to be used to calculate energy                costs and costs of operation,
                                              and (e) estimates of capital or start-up                 consumption. Finally, this notice                     maintenance, and purchase of services
                                              costs and costs of operation,                            clarifies the process for removing                    to provide information.
                                              maintenance, and purchase of services                    software from the list of approved
                                                                                                                                                               Approved: July 15, 2015.
                                              to provide information.                                  software and reflects the extension of
                                                                                                       the tax credit through December 31,                   Christie Preston,
                                                Approved: July 16, 2015.                                                                                     IRS Reports Clearance Officer.
                                                                                                       2008. Notice 2006–28, as updated,
                                              Christie Preston,                                        provided guidance regarding the                       [FR Doc. 2015–18381 Filed 7–24–15; 8:45 am]
                                              IRS Reports Clearance Officer.                           calculation of heating and cooling                    BILLING CODE 4830–01–P
                                              [FR Doc. 2015–18364 Filed 7–24–15; 8:45 am]              energy consumption for purposes of
                                              BILLING CODE 4830–01–P                                   determining the eligibility of a
                                                                                                       manufactured home for the New Energy                  DEPARTMENT OF THE TREASURY
                                                                                                       Efficient Home Credit under Internal
                                              DEPARTMENT OF THE TREASURY                               Revenue Code § 45L. Notice 2006–28                    Internal Revenue Service
                                                                                                       also provided guidance relating to the                Proposed Collection; Comment
                                              Internal Revenue Service                                 public list of software programs that                 Request for Revenue Procedure 2013–
                                              Proposed Collection; Comment                             may be used to calculate energy                       30
                                              Request for Notice                                       consumption. Guidance relating to
                                                                                                       dwelling units other than manufactured                AGENCY: Internal Revenue Service (IRS),
                                              AGENCY: Internal Revenue Service (IRS),                  homes is provided in Notice 2008–35.                  Treasury.
                                              Treasury.                                                  Current Actions: There are no changes               ACTION: Notice and request for
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                                              ACTION: Notice and request for                           being made to the notice at this time.                comments.
                                              comments.                                                  Type of Review: Extension of a
                                                                                                       currently approved collection.                        SUMMARY:  The Department of the
                                              SUMMARY:  The Department of the                            Affected Public: Individuals or                     Treasury, as part of its continuing effort
                                              Treasury, as part of its continuing effort               Households.                                           to reduce paperwork and respondent
                                              to reduce paperwork and respondent                         Estimated Number of Respondents:                    burden, invites the general public and
                                              burden, invites the general public and                   15.                                                   other Federal agencies to take this


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Document Created: 2018-02-23 09:27:11
Document Modified: 2018-02-23 09:27:11
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before September 25, 2015 to be assured of consideration.
ContactRequests for additional information or copies of notice should be directed to Allan Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at [email protected]
FR Citation80 FR 44427 

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