NOT-153860-08 - Credit for Residential energy efficient property

Forms and Documents

Document Name	Status
NOT-153860-08 Supporting Statement.doc Supporting Statement A	2009-01-14

IC Document Collections

IC ID	Document Title	Status
187800	NOT-153860-08 - Credit for Residential energy efficient property	New

ICR Details

OMB Control No: 1545-2134	ICR Reference No: 200901-1545-020
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: Request approval by 1-22-2009
Title: NOT-153860-08 - Credit for Residential energy efficient property
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 01/22/2009
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/22/2009
	Date Received in OIRA: 01/22/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2009	6 Months From Approved
Responses	140	0	0
Time Burden (Hours)	350	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: This notice provides guidance about the procedures by which a manufacturer can certify that residential energy efficient property qualifies for the § 25D credit. This notice is intended to provide (1) guidance concerning the methods by which manufacturers can provide such certifications to taxpayers, and (2) guidance concerning the methods by which taxpayers can claim such credits.

Emergency Justfication: Section 106 of the Energy Improvement and Extension Act of 2008, Pub. L. No. 110-343, 122 Stat. 3765 (2008) amended § 25D of the Internal Revenue Code. Changes in the Code resulting from Pub. L. No. 110-343 are effective now and taxpayers will need to understand the new procedures to certify that solar electric property, solar water heating property, fuel cell property, small wind property, and geothermal heat pump property meet the requirements for qualified residential energy efficient property for purposes of the § 25D credit.

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Authorizing Statute(s): US Code: 26 USC 25D Name of Law: Residential energy efficient property
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 343 122 Stat. 3765 Name of Law: Energy Improvement and Extension Act of 2008

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
NOT-153860-08 - Credit for Residential energy efficient property

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	140	0	140	0	0	0
Annual Time Burden (Hours)	350	0	350	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Section 106 of the Energy Improvement and Extension Act of 2008, Pub. L. No. 110-343, 122 Stat. 3765 (2008) amended § 25D of the Internal Revenue Code. Changes in the Code resulting from Pub. L. No. 110-343 are effective now and taxpayers will need to understand the new procedures to certify that solar electric property, solar water heating property, fuel cell property, small wind property, and geothermal heat pump property meet the requirements for qualified residential energy efficient property for purposes of the § 25D credit.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 01/22/2009

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