Federal Register: September 18, 2009 (Volume 74, Number 180)
DOCID: fr18se09-83 FR Doc E9-22526
DEPARTMENT OF THE INTERIOR
National Park Service
NOTICE: NOTICES
DOCID: fr18se09-83
DOCUMENT ACTION: Notice and request for comments.
SUBJECT CATEGORY:
30-Day Notice of Intention to Request Clearance of Collection of Information; Opportunity for Public Comment
DATES: Public comments on this Information Collection Request (ICR) will be accepted on or before October 19, 2009.
DOCUMENT SUMMARY:
Under the provisions of the Paperwork Reduction Act of 1995
and 5 CFR Part 1320, Reporting and Recordkeeping Requirements, the
National Park Service (NPS) invites public comments on a revision of a
currently approved collection of information (OMB
SUMMARY:
Agency Information Collection Activities; Proposals, Submissions, and Approvals
SUPPLEMENTAL INFORMATION
OMB Control Number: 10240009.
Title: Historic Preservation Certification Application36 CFR Part 67.
Form(s): 10168 (Part 1Evaluation of Significance); 10168a (Part 2Description of Rehabilitation); 10168b (Amendment Sheet); 10168c (Part 3Request for Certification of Completed Work).
Type of Request: Revision of a currently approved collection of information.
Description of Need: 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. 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 Standards for Rehabilitation are
available at 36 CFR Part 67.7 and at http://www.nps.gov/history/hps/
tps/tax/rehabstandards.htm. 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
[[Page 47956]]
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 a 10% Federal
income tax credit for the rehabilitation of nonhistoric buildings
built before 1936. Owners of nonhistoric 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.
Affected public: Individuals or households, businesses.
Obligation to respond: Responses are required to obtain the benefit applied for.
Frequency of response: On occasion.
Estimated total annual responses: 5,578 responses. A total of 1,583 for Form 10168, a total of 1,245 for Form 10168a, a total of 1,780 for Form 10168b, and a total of 970 for Form 10168c.
Estimated average completion time per response: Completion times vary from .5 to 39.8 hours.
Estimated annual reporting burden: 25,798 hours.
Estimated annual nonhour cost burden: $7,001,644 (application fees and contractor costs).
Comments are invited on: (1) the practical utility of the information being gathered; (2) the accuracy of the burden hour estimate; (3) ways to enhance the quality, utility, and clarity of the information to be collected; and (4) ways to minimize the burden to respondents, including use of automated information collection techniques or other forms of information technology. Before including your address, phone number, email address, or other personal identifying information in your comment, you should be aware that your entire commentincluding your personal identifying informationmay 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 OMB will be able to do so.
Dated: September 15, 2009.
Cartina Miller,
NPS Information Collection Clearance Officer.
[FR Doc. E922526 Filed 91709; 8:45 am]
BILLING CODE 431252P
FOR FURTHER INFORMATION CONTACT
Michael J. Auer, NPS Heritage Preservation Services, National Park Service, 1849 C St., NW., Washington, DC (2255) 20240 or via fax at 202/3711616. You are entitled to a copy of the entire ICR package freeofcharge. You may access this ICR at www.reginfo.gov/public/. COMMENTS RECEIVED ON THE 60DAY FEDERAL REGISTER NOTICE: The NPS published a 60day notice to solicit public comments on this ICR in the Federal Register on February 3, 2009 (Vol. 74 No. 21, FR 5945). The comment period closed on April 6, 2009. No comments were received on this notice.