Please continue to seriously explore the possibility of online applications and describe efforts in the next approval process since this is clearly of importance to the public and would facilitate submission.
Inventory as of this Action
Requested
Previously Approved
12/31/2023
36 Months From Approved
12/31/2020
11,841
0
11,150
150,432
0
169,451
4,490,811
0
3,973,359
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 47
Name of Law: Qualified Rehabilitated Buildings
US Code:
26 USC 170
Name of Law: Qualified Conservation Contributions
The total number of responses, 11,841, represents a 6% increase of 691 responses from the 2016 submission of 11,150 responses over the three-year period. Application activity has increased year to year over this period. The new total number of responses is the result of projecting the number of applications for FY20, based on the number of applications approved/certified in FY16-FY19. The net decrease in the estimated burden per activity is because we recalculated the respondent burden based upon the comments and reviews received in question 8 in the 2019 SSA.
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.
HPCA Part 1 - Evaluation of Significance (Individuals)