[Federal Register Volume 80, Number 143 (Monday, July 27, 2015)]
[Notices]
[Page 44427]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[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.
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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 [email protected].
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