[Federal Register Volume 81, Number 8 (Wednesday, January 13, 2016)]
[Notices]
[Pages 1640-1642]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-00500]


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DEPARTMENT OF THE INTERIOR

National Park Service

[NPS-WASO-CR-HPS-19352; PPWOCRADI0, PCU00RP14.R50000]


Proposed Renewal of Information Collection; Historic Preservation 
Certification Application

AGENCY: National Park Service, Interior.

ACTION: Notice; request for comments.

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SUMMARY: We (National Park Service, NPS) will ask the Office of 
Management and Budget (OMB) to renew approval for the information 
collection (IC) described below. To comply with the Paperwork Reduction 
Act of 1995 and as a part of our continuing efforts to reduce paperwork 
and respondent burden, we invite the general public and other Federal 
agencies to comment on this IC. This IC is scheduled to expire on July 
31, 2016. We may not conduct or sponsor and a person is not required to 
respond to a collection unless it displays a currently valid OMB 
control number.

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DATES: Please submit your comment on or before March 14, 2016.

ADDRESSES: Please send your comments on the ICR to Madonna L. Baucum, 
Information Collection Clearance Officer, National Park Service, 12201 
Sunrise Valley Drive, Room 2C114, Mail Stop 242, Reston, VA 20192 
(mail); or [email protected] (email). Please reference ``1024-
0009'' in the subject line of your comments.

FOR FURTHER INFORMATION CONTACT: Brian Goeken, Chief, Technical 
Preservation Services, 1849 C St. NW. (2255), Washington, DC 20240. You 
may send an email to [email protected] or via fax at (202) 371-1616.

SUPPLEMENTARY INFORMATION: 

I. Abstract

    The Federal Historic Preservation Tax Incentives Program encourages 
private sector investment in the rehabilitation and re-use of historic 
buildings. Through this program, underutilized or vacant schools, 
warehouses, factories, retail stores, apartments, hotels, houses, 
offices, and other buildings throughout the country, of every period, 
size, style and type, have been returned to useful life in a manner 
that maintains their historic character.
    Section 47 of the Internal Revenue 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. We 
administer the program with the Internal Revenue Service in partnership 
with the State Historic Preservation Offices. We use the Historic 
Preservation Certification Application (Forms 10-168, 10-168a, 10-168b, 
and 10-168c) to evaluate the condition and historic significance of 
buildings undergoing rehabilitation for continued use, and to evaluate 
whether or not the rehabilitation work meets the Secretary of the 
Interior's Standards for Rehabilitation. Regulations at 36 CFR part 67 
contain a requirement for completion of an application form. We need 
the information required on the application form to allow the 
authorized officer to determine if the applicant is qualified to obtain 
historic preservation certifications from the Secretary of the 
Interior. These certifications are necessary for an applicant to 
receive substantial Federal tax incentives authorized by Section 47 of 
the Internal Revenue Code. These incentives include 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 Internal Revenue Code also provides a 10% Federal 
income tax credit for the rehabilitation of nonhistoric buildings built 
before 1936, and an owner of a nonhistoric building in a historic 
district must also use the application to obtain a certification from 
the Secretary of the Interior that his or her building does not 
contribute to the significance of the historic district before claiming 
this lesser tax credit for rehabilitation.
    State Historic Preservation Offices (SHPOs) are the first point of 
contact for property owners wishing to use the rehabilitation tax 
credit. They help applicants determine if an historic building is 
eligible for Federal or State historic preservation tax incentives, 
provide guidance on an application before or after the project begins, 
and provide advice on appropriate preservation work. SHPOs use Forms 
10-168d and 10-168e to make recommendations to NPS.
    In accordance with 36 CFR 67, we also collect information for: (1) 
Certifications of State and local statutes (Sec.  67.8), (2) 
certifications of State or local historic districts (Sec.  67.9), and 
(3) appeals (Sec.  67.10).

II. Data

    OMB Control Number: 1024-0009.
    Title: Historic Preservation Certification Application--36 CFR part 
67.
    Form Numbers (s): 10-168, 10-168a, 10-168b, 10-168c, 10-168d, and 
10-168e.
    Type of Request: Revision of a currently approved collection of 
information.
    Description of Respondents: Individuals or households, businesses, 
and other for-profit entities.
    Respondent's Obligation: Required to obtain or retain benefits.
    Frequency of Collection: On occasion.

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                                                                                  Estimated      Estimated total
                         Activity                            Estimated total       average        annual burden
                                                            annual responses   completion time        hours
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Part 1--Form 10-168.......................................             1,117                27            15,066
Part 2--Form 10-168a......................................             1,181                51            30,090
Amendment--Form 10-168b...................................             1,817                17            15,436
Part 3--Form 10-168c......................................               790                14             5,530
State Review
    Form 10-168d..........................................             1,117               2.5             2,793
    Form 10-168e (for Part 2s)............................             1,181                 5             5,905
    Form 10-168e (for Part 3s)............................               790               3.5             2,765
    Form 10-168e (for Amds.)..............................             1,817               2.5             4,543
Certification of Statutes.................................                 2                 5                10
Certification of Historic Districts.......................                 2                60               120
Appeals...................................................                34                40               160
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    Totals................................................             9,848  ................            82,418
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    Estimated Total Annual Nonhour Cost Burden: $3,407.43, primarily 
associated with application fees and other costs, such as printing 
photographs and architectural drawings.

III. Comments

    We invite comments concerning this IC on:
     Whether or not the collection of information is necessary, 
including whether or not the information will have practical utility;
     The accuracy of our estimate of the burden for this 
collection of information;
     Ways to enhance the quality, utility, and clarity of the 
information to be collected; and
     Ways to minimize the burden of the collection of 
information on respondents.
    Please note that the comments submitted in response to this notice 
are a matter of public record. Before

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including your address, phone number, email address, or other personal 
identifying information in your comment, you should be aware that your 
entire comment, including your personal identifying information, may be 
made publicly available at any time. While you can ask us in your 
comment to withhold your personal identifying information from public 
review, we cannot guarantee that we will be able to do so.

    Dated: January 7, 2016.
Madonna L. Baucum,
Information Collection Clearance Officer, National Park Service.
[FR Doc. 2016-00500 Filed 1-12-16; 8:45 am]
BILLING CODE 4310-EH-P