Section 25C Energy Efficient Home Improvements Credit Qualified Manufacturer Requirements

Forms and Documents

Document Name	Status
PRA Supporting Statement 25C QM - NPRM.docx Supporting Statement A	2024-10-28

IC Document Collections

IC ID	Document Title	Status
269591	Appeals	New
269590	PIN Labelling	New
269589	Manufacturer Periodic Reporting	New
269588	Qualified Manufacturer Registration Other-Screenshots	New

ICR Details

OMB Control No:	ICR Reference No: 202407-1545-019
Status: Received in OIRA	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Section 25C Energy Efficient Home Improvements Credit Qualified Manufacturer Requirements
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 10/28/2024

	Requested	Previously Approved
Expiration Date	36 Months From Approved
Responses	4,204,221	0
Time Burden (Hours)	1,054,746	0
Cost Burden (Dollars)	0	0

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Abstract: Section 13301(a) of the IRA amended section 25C(g) to make the section 25C credit available from January 1, 2022, through December 31, 2032. Section 13301(b) of the IRA amended section 25C(a) generally to allow a credit for 30 percent of amounts that individual taxpayers pay or incur during a taxable year for qualified energy efficiency improvements installed during such taxable year, residential energy property expenditures, and home energy audits. Section 13301(i)(3) of the IRA provides that amendments made by section 13301(g) of the IRA relating to the requirement to include a PIN on a return, and the requirements that qualified manufacturers agree to assign PINs to individual items of specified property, to label each such items with a PIN, and to make periodic reports to the IRS regarding such specified property apply to property placed in service after December 31, 2024.

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Authorizing Statute(s): US Code: 26 USC 25C Name of Law: Energy Efficient Home Improvement
  

Citations for New Statutory Requirements: PL: Pub.L. 117 - 169 133301 Name of Law: Inflation Reduction Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BR27	Proposed rulemaking	89 FR 85099	10/25/2024

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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: 4

IC Title	Form No.	Form Name
Appeals
Manufacturer Periodic Reporting
PIN Labelling
Qualified Manufacturer Registration

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ICR Summary of Burden

	Total Request	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	4,204,221	0	4,204,221	0	0	0
Annual Time Burden (Hours)	1,054,746	0	1,054,746	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: There are no changes in burden. This is a new collection requirement.

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Annual Cost to Federal Government: $0

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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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: 10/28/2024

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