Federal Register - September 7, 2021
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Source: Federal Register
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Federal Register / Vol. 86, No. 170 / Tuesday, September 7, 2021 / Notices
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 RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION: Title:
Energy Efficient Homes Credit;
Manufactured Homes.
OMB Number: 15451994.
Regulation Project Number: Notice 200836, Notice 200835.
Abstract: This notice supersedes Notice 200628 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 200628 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 200628, 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 45L. Notice 200628
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 200835.
Current Actions: There is no change to the burden previously approved. Notice 200835 and Notice 200836 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.
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DATES:
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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:
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.
Evaluate the accuracy of the agencys estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions used.
Enhance the quality, utility, and clarity of the information to be collected; and 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.
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DEPARTMENT OF VETERANS
AFFAIRS
OMB Control No. 29000891
Agency Information Collection Activity: COVID19 Refund Modification Veterans Benefits Administration, Department of Veterans Affairs.
ACTION: Notice.
AGENCY:
Veterans Benefits Administration VBA, Department of Veterans Affairs VA, is announcing an opportunity for public comment on the proposed collection of certain information by the agency. Under the Paperwork Reduction Act PRA of 1995, Federal agencies are required to publish notice in the Federal Register concerning each proposed collection of information, including each proposed extension of a currently approved collection, and allow 60 days for public comment in response to the notice.
DATES: Written comments and recommendations on the proposed collection of information should be received on or before November 8, 2021.
ADDRESSES: Submit written comments on the collection of information through Federal Docket Management System FDMS at www.Regulations.gov or to Nancy J. Kessinger, Veterans Benefits Administration 20M33, Department of Veterans Affairs, 810 Vermont Avenue NW, Washington, DC 20420 or email to nancy.kessinger@va.gov. Please refer to OMB Control No. 29000891 in any correspondence. During the comment period, comments may be viewed online through FDMS.
FOR FURTHER INFORMATION CONTACT:
Maribel Aponte, Office of Enterprise and Integration, Data Governance Analytics 008, 1717 H Street NW, Washington, DC 20006, 202 2664688
or email maribel.aponte@va.gov. Please refer to OMB Control No. 29000891
in any correspondence.
SUPPLEMENTARY INFORMATION: Under the PRA of 1995, Federal agencies must obtain approval from the Office of Management and Budget OMB for each collection of information they conduct or sponsor. This request for comment is being made pursuant to Section 3506c2A of the PRA.
With respect to the following collection of information, VBA invites comments on: 1 Whether the proposed collection of information is necessary for the proper performance of VBAs functions, including whether the information will have practical utility;
2 the accuracy of VBAs estimate of the SUMMARY:
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