[Federal Register Volume 77, Number 169 (Thursday, August 30, 2012)]
[Pages 52757-52758]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-21394]



National Park Service


Proposed Information Collection; Historic Preservation 
Certification Application

AGENCY: National Park Service, Interior.

ACTION: Notice; request for comments.


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 [email protected]. 
Please reference ``1024-0009, Historic Preservation Certification 
Application--36 CFR Part 67'' in the subject line of your comments.

Preservation Services, 1849 C St. NW. (2255), Washington, DC 20240. You 
may send an email to [email protected] or contact him by telephone 
at (202) 354-2031 or via fax at (202) 371-1616.


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 
    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 
    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]