[Federal Register Volume 81, Number 143 (Tuesday, July 26, 2016)]
[Notices]
[Pages 48842-48844]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-17701]


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DEPARTMENT OF THE INTERIOR

National Park Service

[NPS-WASO-CR-HPS-21568; PPWOCRADI0, PCU00RP14.R50000 (166)]


Information Collection Request Sent to the Office of Management 
and Budget for Approval; Historic Preservation Certification 
Application

AGENCY: National Park Service, Interior.

ACTION: Notice; request for comments.

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SUMMARY: We (National Park Service, NPS) have sent an Information 
Collection Request (ICR) to Office of Management and Budget (OMB) for 
review and approval. We summarize the ICR below and describe the nature 
of the collection and the estimated burden and cost. This information 
collection 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 of 
information unless it displays a currently valid OMB Control Number. 
However, under OMB regulations, we may continue to conduct or sponsor 
this information collection while it is pending at OMB.

DATES: You must submit comments on or before August 25, 2016.

ADDRESSES: Send your comments and suggestions on this information 
collection to the Desk Officer for the Department of the Interior at 
OMB-OIRA at (202) 395-5806 (fax) or [email protected] 
(email). Please provide a copy of your comments to the Information 
Collection Clearance Officer, National Park Service, 12201 Sunrise 
Valley Drive, Mail Stop 242, Reston, VA 20192 (mail); or 
[email protected] (email). Please reference OMB Control Number

[[Page 48843]]

1024-0009 in the subject line of your comments. You may review the ICR 
online at http://www.reginfo.gov. Follow the instructions to review 
Department of the Interior collections under review by OMB.

FOR FURTHER INFORMATION CONTACT: To request additional information 
about this IC, 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. To be eligible for the tax 
incentives for historic buildings, the building must be listed 
individually on the National Register of Historic Places (NRHP); or 
located in a registered historic district and certified by the NPS as 
contributing to the historic significance of that district. A 
registered historic district is any district listed on the NRHP; or a 
state or local district if the district and the enabling statue have 
also been certified by the NPS. The NRHP is the official list of the 
Nation's historic places worthy of preservation.
    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 (SHPOs). Owners of 
historic buildings 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 part 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 Certifications, 36 CFR part 67.
    Service Form Number(s): NPS Forms 10-168, 10-168a, 10-168b, 10-
168c, 10-168d, and 10-168e.
    Type of Request: Revision of a currently approved collection.
    Description of Respondents: Individuals, organizations, businesses, 
and State, local, or tribal governments.
    Respondent's Obligation: Required to obtain or retain a benefit.
    Frequency of Collection: On occasion.

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                                                                                                Estimated total
                        Activity                          Estimated total   Estimated average    annual burden
                                                          annual responses   completion time        hours *
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Form 10-168 (Part 1):
    Individuals........................................                 74                 27              1,998
    Private Sector.....................................              1,401                 27             37,827
Form 10-168a (Part 2):
    Individuals........................................                 65                 51              3,315
    Private Sector.....................................              1,242                 51             63,342
Form 10-168b (Amendment):
    Individuals........................................                 94                 15              1,410
    Private Sector.....................................              1,795                 15             26,925
Form 10-168c (Part 3):
    Individuals........................................                 44                 17                748
    Private Sector.....................................                841                 17             14,297
Forms 10-168d and 10-168e (State Review Sheets):
    Form 10-168d.......................................              1,475                2.5              3,688
    Form 10-168e (Part 2s).............................              1,307                  5              6,535
    Form 10-168e (Part 3s).............................                885                3.5              3,098
    Form 10-168e (for Amds.)...........................              1,889                2.5              4,723
Certification of Statutes..............................                  1                  5                  5
Cert of Historic Districts.............................                  3                 60                180
Appeals:
    Individuals........................................                  4                 40                160
    Private Sector.....................................                 30                 40              1,200
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[[Page 48844]]

 
        Totals.........................................             11,150  .................            169,451
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* Rounded.

    Estimated Annual Nonhour Cost Burden: $3,973,359 based primarily on 
application fees and other costs (includes printing photographs and 
architectural drawings).

III. Comments

    On January 13, 2016, we published in the Federal Register (81 FR 
1640) a notice of our intent to request that OMB renew approval for 
this information collection. In that notice, we solicited comments for 
60 days, ending on March 14, 2016. We received no comments in response 
to the Notice.
    We again invite comments concerning this information collection 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.
    Comments that you submit in response to this notice are a matter of 
public record. Before 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 OMB in your comment to withhold your personal 
identifying information from public review, we cannot guarantee that it 
will be done.

    Dated: July 20, 2016.
Madonna L. Baucum,
Information Collection Clearance Officer, National Park Service.
[FR Doc. 2016-17701 Filed 7-25-16; 8:45 am]
 BILLING CODE 4310-EH-P