60-Day FRN

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
[email protected].
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.

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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]
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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
[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
SUMMARY:

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

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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]
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