Federal Register / Vol. 77, No. 55 / Wednesday, March 21, 2012 / Notices 16587 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: March 13, 2012. 

Yvette B. Lawrence, 

IRS Reports Clearance Office. 

[FR Doc. 2012–6751 Filed 3–20–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). The IRS is soliciting 

comments concerning information 

collection requirements related to tax 

exempt housing bonds and 2008 

housing legislation. 

DATES: Written comments should be 

received on or before May 21, 2012 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of notice should be directed to 

Joel Goldberger, at (202) 927–9368, or at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

Internet, at Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Tax Exempt Housing Bonds and 

2008 Housing Legislation. 

OMB Number: 1545–2119. 

Notice Number: Notice 2008–79. 

Abstract: This notice provides 

guidance regarding certain provisions 

affecting tax-exempt bonds and related 

matters under the Housing Assistance 

Tax Act of 2008, Division C of Public 

Law No. 110–289, enacted on July 30, 

2008 (‘‘2008 Housing Act’’). Section 

3021 of the 2008 Housing Act amends 

§§ 143 and 146 of the Internal Revenue 

Code (‘‘Code’’) to provide a temporary 

$11 billion increase in the annual 

private activity bond volume cap under 

§ 146 for qualified housing issues and to 

allow the use of qualified mortgage 

bonds to refinance certain subprime 

mortgage loans. (Except as otherwise 

provided, section references in this 

notice are to the Code.) This notice 

provides guidance on allocations, 

carryforwards, information reporting, 

and uses of this additional bond volume 

cap, and guidance on the use of 

qualified mortgage revenue bonds to 

refinance certain subprime mortgage 

loans. In addition, § 3005 of the 2008 

Housing Act amends § 142(d)(2) of the 

Code to disregard basic housing 

allowance payments to military 

members at certain military bases for 

purposes of applicable low-income setaside income limitations under § 42 and 

§ 142. This notice lists certain affected 

military bases. Section 3023 of the 2008 

Housing Act provides temporary 

authority to Federal Home Loan Banks 

to guarantee certain tax-exempt bonds. 

This notice provides guidance on taxexempt bonds eligible for such 

guarantees. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: This is an extension 

of a currently approved collection. 

Affected Public: State, local, or tribal 

governments. 

Estimated Number of Respondents: 

100. 

Estimated Average Time per 

Respondent: 2 hours. 

Estimated Total Annual Burden 

Hours: 300. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request For Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: March 8, 2012. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2012–6754 Filed 3–20–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). The IRS is soliciting 

comments concerning information 

collection requirements related to 

energy efficient homes credit; 

manufactured homes. 

DATES: Written comments should be 

received on or before May 21, 2012 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of notice should be directed to 

Joel Goldberger at (202) 927–9368, or at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

Internet, at Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Notice 2008–36: Amplification 

of Notice 2006–28 Energy Efficient 

Homes Credit; Manufactured Homes. 


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