Proposed Extension of Information Collection Request Submitted for Public Comment; Requirements Related to Energy Efficient Homes Credit; Manufactured Homes, 50209-50210 [2021-19236]
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Federal Register / Vol. 86, No. 170 / Tuesday, September 7, 2021 / Notices
Request for Comments
Comments submitted in response to
this notice will be summarized and
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 has 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
required to provide information.
Authority: 44 U.S.C. 3501 et seq.
Dated: September 1, 2021.
Bradley T. Smith,
Acting Director, Office of Foreign Assets
Control.
[FR Doc. 2021–19255 Filed 9–3–21; 8:45 am]
BILLING CODE 4810–AL–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
on Burden Related to the Allocation of
Expenses by Real Estate Mortgage
Investment Conduits
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the 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. Currently, the IRS is
soliciting comments concerning the
burden related to real estate mortgage
conduits; reporting requirements and
other administrative matters; and
allocation of allocable investment
expense; original issue discount
reporting requirements.
DATES: Written comments should be
received on or before November 8, 2021
to be assured of consideration.
sradovich on DSKJLST7X2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
00:30 Sep 04, 2021
Direct all written comments
to Kinna Brewington, Internal Revenue
Service, Room 6529, 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: Allocation of expenses by real
estate mortgage investment conduits.
OMB Number: 1545–1018.
Regulation Project Number: TD 8366
and TD 8431.
Abstract: In general, a REMIC is a
fixed pool of mortgages in which
multiple classes of interests are held by
investors and which elects to be taxed
as a REMIC. The regulations under
section 860D prescribe the way an entity
elects status as a REMIC. The
regulations under section 860F govern
the filing of the REMIC’s income tax
return and, together with the regulations
under sections 67 and 6049 require
notice of income and other information
to be provided to REMIC investors and
the Internal Revenue Service. Investors
use the information provided in sections
67 and 6049 while completing their
income tax returns. The Internal
Revenue Service will use this
information to determine that taxpayers
are complying with the applicable tax
laws.
Current Actions: There is no change to
the burden previously approved.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit.
Estimated Number of Responses:
9,725
Estimated Time per Respondent: 6
minutes.
Estimated Total Annual Burden
Hours: 978.
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
ADDRESSES:
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50209
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
agency’s 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.
[FR Doc. 2021–19182 Filed 9–3–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Requirements
Related to Energy Efficient Homes
Credit; Manufactured Homes
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the 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. Currently, the IRS is
soliciting comments concerning the
guidance for taxpayers regarding
information collection requirements
related to energy efficient homes credit,
manufactured homes.
SUMMARY:
07SEN1
50210
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: 1545–1994.
Regulation Project Number: Notice
2008–36, Notice 2008–35.
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 § 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 is no change to
the burden previously approved. Notice
2008–35 and Notice 2008–36 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.
sradovich on DSKJLST7X2PROD with NOTICES
DATES:
VerDate Sep<11>2014
00:30 Sep 04, 2021
Jkt 253001
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
agency’s 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.
[FR Doc. 2021–19236 Filed 9–3–21; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
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DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0891]
Agency Information Collection
Activity: COVID–19 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. 2900–0891’’ 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) 266–4688
or email maribel.aponte@va.gov. Please
refer to ‘‘OMB Control No. 2900–0891’’
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
3506(c)(2)(A) 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 VBA’s
functions, including whether the
information will have practical utility;
(2) the accuracy of VBA’s estimate of the
SUMMARY:
07SEN1
]]>Agencies
[Federal Register Volume 86, Number 170 (Tuesday, September 7, 2021)]
[Notices]
[Pages 50209-50210]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-19236]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Requirements Related to Energy Efficient Homes
Credit; Manufactured Homes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments
concerning the guidance for taxpayers regarding information collection
requirements related to energy efficient homes credit, manufactured
homes.
[[Page 50210]]
DATES: 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 [email protected].
SUPPLEMENTARY INFORMATION: Title: Energy Efficient Homes Credit;
Manufactured Homes.
OMB Number: 1545-1994.
Regulation Project Number: Notice 2008-36, Notice 2008-35.
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 is no change to the burden previously
approved. Notice 2008-35 and Notice 2008-36 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.
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 agency's 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.
[FR Doc. 2021-19236 Filed 9-3-21; 8:45 am]
BILLING CODE 4830-01-P
