Extension without change of a currently approved collection
No
Regular
Approved with change
04/28/2026
11/07/2023
In accordance with 5 CFR 1320, the information collection is approved.
table that charts list comparision
Inventory as of this Action
Requested
Previously Approved
04/30/2029
36 Months From Approved
04/30/2026
12,208
0
11,841
150,045
0
150,432
4,440,135
0
4,490,811
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: Rehabilitation Credit
US Code:
26 USC 170
Name of Law: Qualified Conservation Contributions
The changes due to agency adjustments are a net increase 3% (n=367) which is the result of the number of applications submitted during the three-year renewal period. The revised total number of responses is a projection of the number of applications for FY23 based on the number of applications approved/certified in FY 2019 to FY22). The lowest level of activity in recent years occurred in FY 2019. New application activity (Part 2 applications) has trended downward since FY2019, and application activity in FY23 appears to be returning to the pre-COVID-19 public health emergency levels. We anticipate a net decrease of -387 burden hours.
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)