New Markets Tax Credit (NMTC) Program Allocation and Qualified Equity Tracking (AQEI) System

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
1559-0024 Supporting Statement NMTC AQEI 2026 (PRA edits).docx	Supporting Statement A	Uploaded 2026-10-16	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
46658	State, Local, Tribal Govt: New Markets Tax Credit (NMTC) Program Allocation and Qualified Equity Tracking (AQEI) System	Other-AQEI Tracking Data Points	Modified
20185	Private Sector: New Markets Tax Credit (NMTC) Program Allocation and Qualified Equity Tracking (AQEI) System	Other-AQEI Tracking Data Points	Modified

ICR Details

OMB Control No: 1559-0024	ICR Reference No: 202609-1559-001
Status: Received in OIRA	Previous ICR Reference No: 202304-1559-001
Agency/Subagency: TREAS/CDFIF	Agency Tracking No:
Title: New Markets Tax Credit (NMTC) Program Allocation and Qualified Equity Tracking (AQEI) System
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 10/20/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2026
Responses	1,010	1,248
Time Burden (Hours)	1,717	2,080
Cost Burden (Dollars)	0	0

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Abstract: The New Markets Tax Credit Program (NMTC Program) was established by Congress in 2000 to spur new or increased investments into operating businesses and real estate projects located in low-income communities. The NMTC Program attracts investment capital to low-income communities by permitting individual and corporate investors to receive a tax credit against their Federal income tax return in exchange for making equity investments in specialized financial institutions called Community Development Entities (CDEs). Via a competitive process, the Community Development Financial Institutions Fund (CDFI Fund) awards NMTC allocation awards to select CDEs, based upon information submitted in their NMTC Allocation Application. Entities receiving a NMTC allocation must enter into an allocation agreement with the CDFI Fund. The allocation agreement contains the terms and conditions, including all reporting requirements, associated with the receipt of a NMTC allocation. The CDFI Fund requires each Allocatee to use an electronic data collection and submission system the Allocation and Qualified Equity Investment Tracking System (AQEI), to report on the information related to its receipt of a Qualified Equity Investment (QEI).

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Authorizing Statute(s): PL: Pub.L. 106 - 554 1(a)(7) Name of Law: Consolidated Appropriations Act, 2001
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 36650	06/17/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 66403	10/20/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Private Sector: New Markets Tax Credit (NMTC) Program Allocation and Qualified Equity Tracking (AQEI) System
State, Local, Tribal Govt: New Markets Tax Credit (NMTC) Program Allocation and Qualified Equity Tracking (AQEI) System

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ICR Summary of Burden

table that charts list 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	1,010	1,248	0	-238	0	0
Annual Time Burden (Hours)	1,717	2,080	0	-363	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: There is a reduction in the overall burden as the frequency of reporting by respondents has changed due to industry forces rather than CDFI Fund requirements.

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Annual Cost to Federal Government: $6,749

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.     No

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.     No

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: 10/20/2026

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