[Federal Register Volume 71, Number 144 (Thursday, July 27, 2006)]
[Notices]
[Pages 42665-42666]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-12021]


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DEPARTMENT OF THE INTERIOR

National Park Service


30-Day Notice of Intention To Request Clearance of Collection of 
Information; Opportunity for Public Comment

AGENCY: National Park Service, Department of the Interior.

ACTION: Notice and request for comments.

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SUMMARY: Under the provisions of the Paperwork Reduction Act of 1995 
(Pub. L. 104-13, 44 U.S.C., Chapter 3507), and 5 CFR Part 1320, Report 
and Recordkeeping Requirements, the National Park Service invites 
public comments on a submitted request for the Office of Managment and 
Budget (OMB) to approve a revision of a currently approved collection. 
(OMB 1024-0009).
    The Primary Purpose of the Information Collection Request is to 
request approval for Federal tax incentives for historic preservation 
contained in Section 47 of the Internal Revenue Code. Section 47 of the 
Code requires that the Secretary of the Interior certify to the 
Secretary of the Treasury upon application by owners of historic 
properties for Federal tax benefits, (a) the historic character of the 
property, and (b) that the rehabilitation work is consistent with that 
historic character. The NPS administers the program in partnership with 
the Internal Revenue Service. The Historic Preservation Certification 
Application is used by the NPS to evaluate the condition and historic 
significance of buildings undergoing rehabilitation for continued use, 
and to evaluate whether the rehabilitation work meets the Secretary of 
the Interior's ``Standards for Rehabilitation.''

DATES: Public comments will be accepted on or before August 28, 2006.

ADDRESSES: You may submit comments directly to the Desk Officer for the 
Department of the Interior, (OMB 1024-0009), Office of 
Information and Regulatory Affairs, OMB, by fax at 202/395-6566, or by 
electronic mail at [email protected]. Please also mail or hand 
carry a copy of your comments to: Sharon C. Park, Heritage Preservation 
Services, National Park Service, 1849 C St., NW., Org. code 2255, 
Washington, DC 20240-0001. All comments will be a matter of public 
record.

SUPPLEMENTARY INFORMATION:
    Title: Historic Preservation Certification Application.
    Form: NPS 10-168, 10-168a, 10-168b, 10-168c.
    OMB Control Number: 1024-0009.
    Type of Request: Revision of a currently approved collection.
    Expiration Date: 7/31/2006.
    Description of Need: Section 47 of the Internal Revenue Code 
provides a 20% Federal income tax credit for the rehabilitation of 
historic buildings and an income tax deduction for the donation of 
easements on historic properties. The Historic Preservation 
Certification Application provides documentation to enable the 
Secretary of the Interior determine whether historic buildings qualify 
for these Federal tax incentives. Comments are invited on: (1) The need 
for information including whether the information has practical 
utility; (2) the accuracy of the reporting burden estimate; (3) ways to 
enhance the quality, utility, and clarity of the information to be 
collected; and, (4) ways to minimize the burden of the information 
collection on respondents respond, including the use of appropriate 
automated electronic, mechanical, or other forms of information 
technology, and (5) the appropriateness of the filing fee. In addition 
to the hour burden, there is a filing fee for applications describing 
rehabilitation projects over $20,000. The fee is based on the size of 
the rehabilitation, according to a fee schedule published in 36 CFR 
67.11, as follows:

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                 Fee                        Size of rehabilitation
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$500................................  $20,001 to $99,999.
$800................................  $100,000 to $499,999.
$1,500..............................  $500,000 to $999,999.
$2,500..............................  $1,000,000 or more.
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[[Page 42666]]

    Description of respondents: The respondents are owners of historic 
buildings, or qualified long-term lessees. The number of respondents is 
estimated to be 4000 per year. The frequency of response is on 
occasion, as requested by owners of buildings (one response per 
respondent). Application for Federal historic preservation tax 
incentives is voluntary.
    Estimated annual reporting burden: 80,000 hours for an estimated 
4,000 applications total, broken down as follows: Part 1 application: 
Approximately 14.1 hours per Part 1 x 1834 applications = 25,859 hours; 
Part 2 application: Approximately 36.6 hours per application x 1224 
applications = 44,798 hours; Part 3 application: approximately 8.9 
hours per application x 861 applications = 7,663. This totals 78,320, 
based on a total of 3919 Part 1s, Part 2s, and Part 3s, or 20 hours 
average for each. At approximately 4000 applications per year (project 
agency totals for coming years), the estimated total burden is 80,000.
    Estimated average burden hours per response: Depending on which 
form is used, the average burden hours per response can vary 
considerably because of the wide range of activities described in each 
application. In general, the average burden hours range from 14 hours 
for a Part 1 describing a historic building to approximately 37 hours 
for a Part 2 application describing rehabilitation work to be 
undertaken.
    Estimated average number of respondents: 4000.
    Estimated frequency of response: the 4000 ``responses'' are 
submitted on occasion, as owners of historic buildings apply for 
certifications from the Secretary of the Interior.

    Dated: July 10, 2006.
Leonard E. Stowe,
NPS Information Collection Clearance Officer.
[FR Doc. E6-12021 Filed 7-26-06; 8:45 am]
BILLING CODE 4310-70-P