Agency Information Collection Activities; Historic Preservation Certification Application
| Published date | 03 July 2019 |
| Citation | 84 FR 31909 |
| Record Number | 2019-14223 |
| Section | Notices |
| Court | National Park Service |
Federal Register, Volume 84 Issue 128 (Wednesday, July 3, 2019)
[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]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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).
----------------------------------------------------------------------------------------------------------------
Estimated
Estimated average Estimated
Activity total annual completion total annual
responses time burden hours *
----------------------------------------------------------------------------------------------------------------
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
----------------------------------------------------------------------------------------------------------------
* 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
