Sections 47 and 170(h) of the Internal Revenue Code require the Secretary of the Interior to certify to the Secretary of the Treasury whether (1) properties are historic structures, and (2) rehabilitation work on such properties is consistent with their historic character. These certifications are necessary for applicants to receive a Federal income tax credit for rehabilitation (sec. 47), or an income tax deduction for charitable contributions for conservation purposes (sec. 170(h)).
US Code:
26 USC 170
Name of Law: Qualified Conservation Contributions
US Code:
26 USC 47
Name of Law: Qualified Rehabilitated Buildings
We are estimating 5,578 responses, 25,798 annual burden hours, and $7,001,644 in nonhour burden costs for this information collection. This an increase of 1,578 responses and $5,723,644 in nonhour burden costs, and a decrease of 54,202 burden hours.
We are reporting as a program change, an increase of 1780 responses and 2804 hours associated with completion of Form 10-168b. Burden for this form was not included in previous approvals for this information collection because it was a continuation sheet. The form is now an amendment, and we are reporting the burden associated with amending previous applications. Contractor costs of $640,800 for completion of this form are also included as a program change.
We are reporting as an adjustment:
 A decrease of 202 responses based on our experience over the past 3 years.
 A decrease of 57006 burden hours, and an increase of $5,082,844 in nonhour burden costs. We have reduced the burden hours for businesses and increased the nonhour burden cost associated with contractor costs. Approximately 75% of responses are supplied by contractors/ consultants hired by businesses; the hours worked by consultants and the costs associated with these hours now appear in Item 13. Burden hours for businesses submitting applications are therefore lower than for individuals, who prepare the information collection themselves in the overwhelming majority of cases.
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.
Historic Preservation Certification Application (HPCA) - Individuals Form 10-168