Agency Information Collection Activity: COVID-19 Refund Modification, 50210-50211 [2021-19386]

Download as PDF 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 Frm 00199 Fmt 4703 Sfmt 4703 U:\07SEN1.SGM 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 Federal Register / Vol. 86, No. 170 / Tuesday, September 7, 2021 / Notices burden of the proposed collection of information; (3) ways to enhance the quality, utility, and clarity of the information to be collected; and (4) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or the use of other forms of information technology. Authority: 38 CFR 36.4338(a). Title: COVID–19 Refund Modification. OMB Control Number: 2900–0891. Type of Review: Extension of a currently approved collection. Abstract: VA is temporarily expanding the list of loan modification options available to servicers that do not require VA’s prior approval to include a new loan modification, the COVID–19 Refund Modification, to assist certain COVID-impacted veterans as they exit a COVID–19 forbearance. Under 38 U.S.C. 3720(a)(2), Congress has provided the Secretary with discretion ‘‘[n]otwithstanding the provisions of any other law’’ to set the terms and conditions to which the Secretary will consent to loan modifications. Additionally, while VA has outlined in regulation at 38 CFR 36.4315(a) the terms of loan modifications that do not require prior VA approval, VA may waive a regulatory requirement if VA finds the interest of the Government are not adversely affected and such waiver would relieve undue prejudice to a debtor, holder, or other person without impairing the vest rights of any person affected. 38 CFR 36.4338(a). Affected Public: Individuals or Households. Estimated Annual Burden: 25,800. Estimated Average Burden per Respondent: 90 minutes. Frequency of Response: One time. Estimated Number of Respondents: 17,200. By direction of the Secretary. Dorothy Glasgow, VA PRA Clearance Officer, Alt. Office of Enterprise and Integration/Data Governance Analytics, Department of Veterans Affairs. [FR Doc. 2021–19386 Filed 9–3–21; 8:45 am] sradovich on DSKJLST7X2PROD with NOTICES BILLING CODE 8320–01–P VerDate Sep<11>2014 00:30 Sep 04, 2021 Jkt 253001 DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0892] Agency Information Collection Activity: Reimbursement of Preparatory (PREP) Course for Licensing or Certification Test Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. AGENCY: Veterans Benefits Administration, 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 revision 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. 2900–0892’’ 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. 2900–0892’’ 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. SUMMARY: PO 00000 Frm 00200 Fmt 4703 Sfmt 9990 U:\07SEN1.SGM 50211 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 burden of the proposed collection of information; (3) ways to enhance the quality, utility, and clarity of the information to be collected; and (4) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or the use of other forms of information technology. Authority: Section 5, Public Law 116– 154. Title: Reimbursement of Preparatory (PREP) Course for Licensing or Certification. OMB Control Number: 2900–0892. Type of Review: Revision of a currently approved collection. Abstract: The information collected on the VA Form 22–10272 will be utilized to permit beneficiaries to apply for reimbursement of approved preparatory courses taken to assist with preparing for a Licensing or Certification Test. VA will use data from this information collection to ensure eligible Post 9/11 GI Bill (chapter 33) and Survivors’ and Dependents’ Educational Assistance (DEA or chapter 35) can receive payment for attending the approved preparatory course. Without the utilization of this form, eligible beneficiaries will not be able to apply for the reimbursement they may be rightly entitled to pursuant to 38 U.S.C. 3315B. Affected Public: Individuals and households. Estimated Annual Burden: 71 hours. Estimated Average Burden per Respondent: 15 minutes. Frequency of Response: Occasionally. Estimated Number of Respondents: 285. By direction of the Secretary. Maribel Aponte, VA PRA Clearance Officer, Office of Enterprise and Integration/Data Governance Analytics, Department of Veterans Affairs. [FR Doc. 2021–19270 Filed 9–3–21; 8:45 am] BILLING CODE 8320–01–P 07SEN1

Agencies

[Federal Register Volume 86, Number 170 (Tuesday, September 7, 2021)]
[Notices]
[Pages 50210-50211]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-19386]


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DEPARTMENT OF VETERANS AFFAIRS

[OMB Control No. 2900-0891]


Agency Information Collection Activity: COVID-19 Refund 
Modification

AGENCY: Veterans Benefits Administration, Department of Veterans 
Affairs.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: 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 [email protected]. 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 [email protected]. 
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

[[Page 50211]]

burden of the proposed collection of information; (3) ways to enhance 
the quality, utility, and clarity of the information to be collected; 
and (4) ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or the use of other forms of information technology.
    Authority: 38 CFR 36.4338(a).
    Title: COVID-19 Refund Modification.
    OMB Control Number: 2900-0891.
    Type of Review: Extension of a currently approved collection.
    Abstract: VA is temporarily expanding the list of loan modification 
options available to servicers that do not require VA's prior approval 
to include a new loan modification, the COVID-19 Refund Modification, 
to assist certain COVID-impacted veterans as they exit a COVID-19 
forbearance. Under 38 U.S.C. 3720(a)(2), Congress has provided the 
Secretary with discretion ``[n]otwithstanding the provisions of any 
other law'' to set the terms and conditions to which the Secretary will 
consent to loan modifications. Additionally, while VA has outlined in 
regulation at 38 CFR 36.4315(a) the terms of loan modifications that do 
not require prior VA approval, VA may waive a regulatory requirement if 
VA finds the interest of the Government are not adversely affected and 
such waiver would relieve undue prejudice to a debtor, holder, or other 
person without impairing the vest rights of any person affected. 38 CFR 
36.4338(a).
    Affected Public: Individuals or Households.
    Estimated Annual Burden: 25,800.
    Estimated Average Burden per Respondent: 90 minutes.
    Frequency of Response: One time.
    Estimated Number of Respondents: 17,200.

    By direction of the Secretary.
Dorothy Glasgow,
VA PRA Clearance Officer, Alt. Office of Enterprise and Integration/
Data Governance Analytics, Department of Veterans Affairs.
[FR Doc. 2021-19386 Filed 9-3-21; 8:45 am]
BILLING CODE 8320-01-P
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