[Federal Register Volume 84, Number 128 (Wednesday, July 3, 2019)]
[Notices]
[Pages 31909-31910]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-14223]


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DEPARTMENT OF THE INTERIOR

National Park Service

[NPS-WASO-CR-HPS-NPS0027440; PPWOCRADP1, PRN00HP12.CS0000, XXXP104214; 
OMB Control Number 1024-0009]


Agency Information Collection Activities; Historic Preservation 
Certification Application

AGENCY: National Park Service, Interior.

ACTION: Notice of information collection; request for comment.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, we, 
the National Park Service (NPS) are proposing to renew an information 
collection.

DATES: Interested persons are invited to submit comments on or before 
September 3, 2019.

ADDRESSES: Send your comments on this information collection request 
(ICR) by mail to Phadrea Ponds, Acting NPS Information Collection 
Clearance Officer, 1201 Oakridge Drive, Fort Collins, CO 80525; or by 
email at [email protected]; or by telephone at 970-267-7231. Please 
reference OMB Control Number 1024-0009 in the subject line of your 
comments.

FOR FURTHER INFORMATION CONTACT: To request additional information 
about this ICR by mail, contact Brian Goeken, Chief, Technical 
Preservation Services, 1849 C St. NW, Room 2255, Washington, DC 20240; 
or by email at [email protected]; or by telephone at 202-354-2033. 
Please reference OMB Control Number 1024-0009 in the subject line of 
your comments.

SUPPLEMENTARY INFORMATION: In accordance with the Paperwork Reduction 
Act of 1995, we provide the general public and other Federal agencies 
with an opportunity to comment on new, proposed, revised, and 
continuing collections of information. This helps us assess the impact 
of our information collection requirements and minimize the public's 
reporting burden. It also helps the public understand our information 
collection requirements and provide the requested data in the desired 
format.
    We are soliciting comments on the proposed ICR that is described 
below. We are especially interested in public comment addressing the 
following issues: (1) Is the collection necessary to the proper 
functions of the NPS; (2) will this information be processed and used 
in a timely manner; (3) is the estimate of burden accurate; (4) how 
might the NPS enhance the quality, utility, and clarity of the 
information to be collected; and (5) how might the NPS minimize the 
burden of this collection on the respondents, including through the use 
of information technology.
    Comments that you submit in response to this notice are a matter of 
public record. We will include or summarize each comment in our request 
to OMB to approve this ICR. 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 us in your comment to withhold your 
personal identifying information from public review, we cannot 
guarantee that we will be able to do so.
    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 
buildings throughout the country of every period, size, style, and type 
have been rehabilitated and reused in a manner that maintains their 
historic character. To be eligible for tax incentives for historic 
buildings, a 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 statute 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 significance of the property, and (b) that the 
rehabilitation work is consistent with its historic character. The NPS 
administers the program with the Internal Revenue Service in 
partnership with the State Historic Preservation Offices (SHPOs). The 
NPS uses the information collected in 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, and to evaluate whether or not the 
rehabilitation work meets the Secretary of the Interior's Standards for 
Rehabilitation.
    Regulations codified in 36 CFR part 67 contain a requirement for 
completion of an application form. The NPS needs the information 
required on the application form to allow the authorized officer to 
determine if the project 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 income-producing historic buildings and an income tax 
deduction for the charitable donation of easements on historic 
properties. The Internal Revenue Code also provides a 10% federal 
income tax credit for the rehabilitation of nonhistoric, nonresidential 
buildings built before 1936. 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

[[Page 31910]]

lesser tax credit for rehabilitation. The 10% credit was repealed as 
part of the 2017 tax reform legislation, but remains in effect under 
certain transition rules.
    SHPOs are the first point of contact for property owners wishing to 
use the rehabilitation tax credits. 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).
    Title of Collection: Historic Preservation Certifications, 36 CFR 
part 67.
    OMB Control Number: 1024-0009.
    Form Number: NPS Forms 10-168, 10-168a, 10-168b, 10-168c, 10-168d, 
and 10-168e.
    Type of Review: Extension of a currently approved collection.
    Respondents/Affected Public: Individuals, organizations, companies 
and businesses, and State or tribal governments.
    Respondent's Obligation: Required to obtain or retain a benefit.
    Frequency of Collection: On occasion.
    Total Estimated Annual Nonhour Burden Cost: $3,973,359 based 
primarily on application fees and other costs (includes printing 
photographs and architectural drawings).

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                                                                                     Estimated
                                                                     Estimated        average        Estimated
                            Activity                               total annual     completion     total annual
                                                                     responses         time       burden 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 Amendments)...............................           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
                                                                 -----------------------------------------------
        Totals..................................................          11,150                         169,451
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* Rounded

    An agency 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.
    The authority for this action is the Paperwork Reduction Act of 
1995 (44 U.S.C. 3501 et seq.).

 Phadrea Ponds,
Acting Information Collection Clearance Officer, National Park Service.
[FR Doc. 2019-14223 Filed 7-2-19; 8:45 am]
BILLING CODE 4312-52-P