This notice sets forth a process under
which a taxpayer who constructs a dwelling unit (other than a
manufactured home) may obtain a certification that the dwelling
unit is an energy efficient home that satisfies the requirements of
Sec. 45L(c)(1) (A) and (B) of the Internal Revenue Code. This
notice is intended to provide (1) guidance concerning the methods
by which taxpayers can construct dwelling units to meet the energy
efficiency requirements of Sec. 45L and certify such units for
purposes of the credit, and (2) guidance concerning which software
programs can be used to complete the calculations
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.