[Federal Register Volume 77, Number 169 (Thursday, August 30, 2012)]
[Notices]
[Pages 52757-52758]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-21394]
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DEPARTMENT OF THE INTERIOR
National Park Service
[NPS-WASO-CR-HPS-11148;2255-686]
Proposed Information Collection; Historic Preservation
Certification Application
AGENCY: National Park Service, Interior.
ACTION: Notice; request for comments.
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SUMMARY: We (National Park Service) will ask the Office of Management
and Budget (OMB) to approve the information collection (IC) described
below. To comply with the Paperwork Reduction Act of 1995 and as a part
of our continuing efforts to reduce paperwork and respondent burden, we
invite the general public and other Federal agencies to comment on this
IC. This IC is scheduled to expire on March 31, 2013. We may not
conduct or sponsor and a person is not required to respond to a
collection unless it displays a currently valid OMB control number.
DATES: Please submit your comment on or before October 29, 2012.
ADDRESSES: Please send your comments on the IC to Michael J. Auer, NPS
Heritage Preservation Services, 1849 C St. NW. (2255), Washington, DC
20240; via fax at 202/371-1616; or via email at michael_auer@nps.gov.
Please reference ``1024-0009, Historic Preservation Certification
Application--36 CFR Part 67'' in the subject line of your comments.
FOR FURTHER INFORMATION CONTACT: Michael J. Auer, NPS Heritage
Preservation Services, 1849 C St. NW. (2255), Washington, DC 20240. You
may send an email to michael_auer@nps.gov or contact him by telephone
at (202) 354-2031 or via fax at (202) 371-1616.
SUPPLEMENTARY INFORMATION:
I. Abstract
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 character of the property, and (b) that the
rehabilitation work is consistent with that historic character. The NPS
administers the program with the Internal Revenue Service. The NPS uses
the Historic Preservation Certification Application to evaluate the
condition and historic significance of buildings undergoing
rehabilitation for continued use, and to evaluate whether the
rehabilitation work meets the Secretary of the Interior's Standards for
Rehabilitation. The Department of the Interior regulation 36 CFR part
67 contains a requirement for completion of an application form. The
information required on the application form is needed to allow the
authorized officer to determine if the applicant is qualified to obtain
historic preservation certifications from the Secretary of the
Interior. These certifications are necessary in order for an applicant
to receive substantial Federal tax incentives authorized by Section 47
of the Internal Revenue Code. These incentives include 20% Federal
income tax credit for the rehabilitation of historic buildings and an
income tax deduction for the donation of easements on historic
properties. The Internal Revenue Code also provides 10% Federal income
tax credit for the rehabilitation of non-historic buildings built
before 1936, and owners of non-historic buildings in historic districts
must also use the application to obtain a certification from the
Secretary of the Interior that their building does not contribute to
the significance of the historic district before they claim this lesser
tax credit for rehabilitation.
II. Data
OMB Control Number: 1024-0009.
Title: Historic Preservation Certification Application--36 CFR Part
67.
Form(s): 10-168, Historic Preservation Certification Application
(HPCA); 10-168a, Description of Rehabilitation; 10-168b, Continuation/
Amendment Sheet; 10-168c, Certification of Completed Work.
Type of Request: Extension of a previously approved collection of
information.
Description of Respondents: Individuals or households, businesses,
and other for profit entities.
Respondent's Obligation: Required to obtain or retain benefits.
Frequency of Collection: One per respondent.
Estimated Number of Annual Respondents: 5,578.
Completion Time per Response: Completion times vary from 0.5 hours
to 39.8 hours.
Estimated Total Annual Burden Hours: 25,798.
III. Comments
We invite comments concerning this IC on:
Whether or not the collection of information is necessary,
including whether or not the information will have practical utility;
The accuracy of our estimate of the burden for this
collection of information;
Ways to enhance the quality, utility, and clarity of the
information to be collected; and
Ways to minimize the burden of the collection of
information on respondents.
Please note that the comments submitted in response to this notice
are a matter of public record. Before including your address, phone
number, email address, or other personal
[[Page 52758]]
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.
Dated: August 23, 2012.
Madonna L. Baucum,
Information Collection Clearance Officer, National Park Service.
[FR Doc. 2012-21394 Filed 8-29-12; 8:45 am]
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