Federal Register / Vol. 87, No. 61 / Wednesday, March 30, 2022 / Notices 18477 

Reduction Act of 1995. Emergency 

review and approval of this collection 

has been requested from OMB by April 

12, 2022. The public is invited to submit 

comments on this request. 

DATES: Written comments must be 

received on or before April 14, 2022. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, by 

the following method: 

• Federal E-rulemaking Portal: http:// 

www.regulations.gov. Follow the 

instructions for submitting comments. 

Refer to Docket Number TREAS–DO– 

2022–0008 and the specific Office of 

Management and Budget (OMB) control 

number 1505–0269. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Christopher Sun by 

emailing HAF@treasury.gov, calling 

877–398–5861, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Homeowner Assistance Fund. 

OMB Control Number: 1505–0269. 

Type of Review: Revision of a 

currently approved collection. 

Description: On March 11, 2021, the 

President signed the American Rescue 

Plan Act of 2021 (the ‘‘Act’’), Public 

Law 117–2. Title III, subtitle B, section 

3206 of the Act established the 

Homeowner Assistance Fund and 

provides $9.961 billion for the U.S. 

Department of the Treasury (Treasury) 

to make payments to States (defined to 

include the District of Columbia, Puerto 

Rico, U.S. Virgin Islands, Guam, 

Northern Mariana Islands, and 

American Samoa), Indian tribes or 

Tribally Designated Housing Entities, as 

applicable, and the Department of 

Hawaiian Home Lands (collectively the 

‘‘eligible entities’’) to mitigate financial 

hardships associated with the 

coronavirus pandemic, including for the 

purposes of preventing homeowner 

mortgage delinquencies, defaults, 

foreclosures, loss of utilities or home 

energy services, and displacements of 

homeowners experiencing financial 

hardship after January 21, 2020, through 

qualified expenses related to mortgages 

and housing. 

Treasury will collect a Quarterly 

Report at the end of each calendar year 

quarter for eligible entities that are a 

State or Tribal Government with a HAF 

allocation greater than $5 million. The 

Department of Hawaiian Home Lands 

and Tribal Governments with a HAF 

allocation less than $5 million will be 

required to submit a similar report once 

a year. 

HAF participants will submit 

quarterly certifications and reports, 

including, among other things, details 

on program budget; HAF Homeowner 

applications approved; targeting metrics 

around Homeowners assisted; 

individual program information; and 

individual program design element 

information. 

Additionally, Treasury will collect 

from each eligible participant an Annual 

Report once a year that will provide 

Treasury with high-level information on 

how the HAF participant is performing 

relative to their forecasted goals noted 

in their HAF Grantee Plan. 

Treasury is requesting emergency 

processing to add compliance reporting 

(i.e., Quarterly Report and Annual 

Report) this collection of information as 

provided under 5 CFR 1320.13. 

Treasury cannot reasonably comply 

with normal clearance procedures 

because Treasury will need to provide 

the Guidance on Participant Compliance 

and Reporting Responsibilities to HAF 

participants along with the Portal 

launch date and provide a high degree 

of certainty that it will not change, so 

that recipients can gather the necessary 

information and build their own tools/ 

processes to comply. Additionally, 

delays due to insufficient guidance will 

more than likely impact established 

timelines for HAF participants to report 

on current quarter compliance and 

delay future quarter compliance. Delays 

in quarterly reporting will reduce 

Treasury’s insight on current HAF 

participant compliance issues. 

Form: Quarterly Compliance Reports. 

Affected Public: State and tribal 

governments with allocations over $5 

million dollars. 

Estimated Number of Respondents: 

67. 

Frequency of Response: Quarterly, for 

the duration of the program, final report 

January 2027. 

Estimated Total Number of Annual 

Responses: 268. 

Estimated Time per Response: 4 

hours. 

Estimated Total Annual Burden 

Hours: 1,072 hours. 

Form: Quarterly Compliance Reports. 

Affected Public: Department of 

Hawaiian Home Lands and tribal 

governments with allocations less than 

$5 million dollars. 

Estimated Number of Respondents: 

584. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 584. 

Estimated Time per Response: 4 

hours. 

Estimated Total Annual Burden 

Hours: 2,336 hours. 

Form: Annual Reports. 

Affected Public: States, Department of 

Hawaiian Home Lands and tribal 

governments. 

Estimated Number of Respondents: 

651. 

Frequency of Response: Annual. 

Estimated Total Number of Annual 

Responses: 651. 

Estimated Time per Response: 2 

hours. 

Estimated Total Annual Burden 

Hours: 1,302 hours. 

Authority: 44 U.S.C. 3501 et seq. 

Molly Stasko, 

Treasury PRA Clearance Officer. 

[FR Doc. 2022–06705 Filed 3–29–22; 8:45 am] 

BILLING CODE 4810–AK–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Internal Revenue Service Information 

Collection Requests 

AGENCY: Departmental Offices, 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection requests to the 

Office of Management and Budget 

(OMB) for review and clearance in 

accordance with the Paperwork 

Reduction Act of 1995, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments must be received on 

or before April 29, 2022. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Molly Stasko by emailing 

PRA@treasury.gov, calling (202) 622– 

8922, or viewing the entire information 

collection request at www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

1. Title: Notice Concerning Fiduciary 

Relationship and Notice Concerning 

Fiduciary Relationship of Financial 

Institution. 

OMB Control Number: 1545–0013. 


khammond on DSKJM1Z7X2PROD with NOTICES
18478 Federal Register / Vol. 87, No. 61 / Wednesday, March 30, 2022 / Notices 

Type of Review: Extension of a 

currently approved collection. 

Description: Form 56 is used to notify 

the IRS of the creation or termination of 

a fiduciary relationship under Internal 

Revenue Code (IRC) section 6903 and 

provide the qualification for the 

fiduciary relationship under IRC section 

6036. Form 56–F is used by the federal 

agency acting as a fiduciary in order to 

notify the IRS of the creation, 

termination, or change in status of a 

fiduciary relationship with a financial 

institution. 

Form Number: Forms 56 and 56–F. 

Affected Public: Business or other forprofit organizations; and Individual or 

Households. 

Estimated Number of Respondents: 

174,050. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 174,050. 

Estimated Time per Response: 1.5 to 

2 hours. 

Estimated Total Annual Burden 

Hours: 349,786. 

2. Title: Heavy Highway Vehicle Use 

Tax Return. 

OMB Control Number: 1545–0143. 

Type of Review: Extension of a current 

OMB approval. 

Description: Form 2290 and 2290/SP 

are used to compute and report the tax 

imposed by section 4481 on the 

highway use of certain motor vehicles. 

The information is used to determine 

whether the taxpayer has paid the 

correct amount of tax. 

Form Number: Form 2290 and Form 

2290/SP. 

Affected Public: Businesses or other 

for-profits; and Individuals or 

Households. 

Estimated Number of Respondents: 

554,098. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 554,098. 

Estimated Time per Response: 42 

hours, 52 minutes. 

Estimated Total Annual Burden 

Hours: 23,748,641 hours. 

3. Title: Work Opportunity Credit. 

OMB Control Number: 1545–0219. 

Type of Review: Extension of a 

currently approved collection. 

Description: Internal Revenue Code 

section 38(b)(2) allows a credit against 

income tax to employers hiring 

individuals from certain targeted groups 

such as welfare recipients, etc. The 

employer uses Form 5884 to compute 

this credit. The IRS uses the information 

on the form to verify that the correct 

amount of credit was claimed. 

Form Number: Form 5884. 

Affected Public: Business or other forprofit organizations; and Individuals or 

Households. 

Estimated Number of Respondents: 

10,000. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 10,000. 

Estimated Time per Response: 6 

hours, 57 minutes. 

Estimated Total Annual Burden 

Hours: 69,400 hours. 

4. Title: Allocation of expenses by real 

estate mortgage investment conduits. 

OMB Control Number: 1545–1018. 

Type of Review: Extension of a 

currently approved collection. 

Description: In general, a REMIC is a 

fixed pool of mortgages in which 

multiple classes of interests are held by 

investors and which elects to be taxed 

as a REMIC. The regulations under 

section 860D prescribe the way an entity 

elects status as a REMIC. The 

regulations under section 860F govern 

the filing of the REMIC’s income tax 

return and, together with the regulations 

under sections 67 and 6049 require 

notice of income and other information 

to be provided to REMIC investors and 

the Internal Revenue Service. Investors 

use the information provided in sections 

67 and 6049 while completing their 

income tax returns. The Internal 

Revenue Service will use this 

information to determine that taxpayers 

are complying with the applicable tax 

laws. 

Form Number: TD 8366 and TD 8431. 

Affected Public: Businesses or other 

for-profit. 

Estimated Number of Respondents: 

655. 

Frequency of Response: Quarterly. 

Estimated Total Number of Annual 

Responses: 9,725. 

Estimated Time per Response: 6 

minutes. 

Estimated Total Annual Burden 

Hours: 978. 

5. Title: TD 8352 (temp & final) Final 

Regulations Under Sections 382 and 383 

of the Internal Revenue Code of 1986; 

Pre-change Attributes; TD 8531—Final 

Regulations Under Section 382. 

OMB Control Number: 1545–1120. 

Type of Review: Revision of a current 

OMB approval. 

Description: These regulations require 

reporting by a corporation after it 

undergoes an ‘‘ownership change’’ 

under Code sections 382 and 383. 

Corporations required to report under 

these regulations include those with 

capital loss carryovers and excess 

credits. (TD 8531) These regulations 

provide rules for the treatment of 

options under Code section 382 for 

purposes of determining whether a 

corporation undergoes an ownership 

change. The regulation allows for 

certain elections for corporations whose 

stock is subject to options. 

Form Number: TD 8352 and TD 8531. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

75,000. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 75,000. 

Estimated Time per Response: 2 

hours, 56 minutes. 

Estimated Total Annual Burden 

Hours: 220,500. 

6. Title: Renewable Electricity, 

Refined Coal, and Indian Coal 

Production Credit. 

OMB Control Number: 1545–1362. 

Type of Review: Extension of a 

currently approved collection. 

Description: Form 8835 is used to 

claim the renewable electricity 

production credit. The credit is allowed 

for the sale of electricity produced in 

the United States or U.S. possessions 

from qualified energy resources. The 

IRS uses the information reported on the 

form to ensure that the credit is 

correctly computed. 

Form Number: Form 8835. 

Affected Public: Business or other-forprofit organizations; and Individuals or 

Households. 

Estimated Number of Respondents: 

477. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 477. 

Estimated Time per Response: 18 

hours, 26 minutes. 

Estimated Total Annual Burden 

Hours: 8,720. 

7. Title: Pre-Screening Notice and 

Certification Request for the Work 

Opportunity Credit. 

OMB Control Number: 1545–1500. 

Type of Review: Extension of a 

currently approved collection. 

Description: Employers use Form 

8850 as part of a written request to a 

state employment security agency to 

certify an employee as a member of a 

targeted group for purposes of 

qualifying for the work opportunity 

credit. The work opportunity credit 

covers certain employees who begin 

work for the employer after December 

31, 2020. 

Form Number: Form 8850. 

Affected Public: Business or other forprofit organizations; not-for-profit 

organizations. 

Estimated Number of Respondents: 

440,000. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 440,000. 

Estimated Time per Response: 7 

hours, 24 minutes. 

Estimated Total Annual Burden 

Hours: 3,242,800. 


khammond on DSKJM1Z7X2PROD with NOTICES
Federal Register / Vol. 87, No. 61 / Wednesday, March 30, 2022 / Notices 18479 

8. Title: Revenue Procedure 2015– 

41—Section 482—Allocation of Income 

and Deductions Among Taxpayers. 

OMB Control Number: 1545–1503. 

Type of Review: Extension of a 

currently approved collection. 

Description: This revenue procedure 

provides guidance on the process of 

requesting and obtaining advance 

pricing agreements from the advance 

pricing agreement and mutual 

agreement program (‘‘APMA’’), to 

process applications, negotiate 

agreements, and to verify compliance 

with agreements and whether 

agreements require modification. 

Form Number: Revenue Procedure 

2015–41. 

Affected Public: Business or other forprofits; and Individuals or Households. 

Estimated Number of Respondents: 

390. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 390. 

Estimated Time per Response: 10 up 

to 60 hours. 

Estimated Total Annual Burden 

Hours: 10,900. 

9. Title: Tip Rate Determination 

Agreement (Gaming Industry). 

OMB Control Number: 1545–1530. 

Type of Review: Extension of a 

currently approved collection. 

Description: Information is required 

by the Internal Revenue Service in its 

compliance efforts to assist employers 

and their employees in understanding 

and complying with Internal Revenue 

Code Section 6053(a), which requires 

employees to report all their tips 

monthly to their employers. 

Revenue Procedure Number: 2020–47. 

Affected Public: Business or other forprofit institutions. 

Estimated Number of Respondents: 

781. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 781. 

Estimated Time per Response: 14 

hours, 44 minutes. 

Estimated Total Annual Burden 

Hours: 11,512 hours. 

10. Title: Low-Income Taxpayer 

Clinics Grant Application Package and 

Guidelines. 

OMB Control Number: 1545–1648. 

Type of Review: Extension of a 

currently approved collection. 

Description: Publication 3319 outlines 

requirements of the IRS Low-Income 

Taxpayer Clinics (LITC) program and 

provides instructions on how to apply 

for a LITC grant award. The IRS will 

review the information provided by 

applicants to determine whether to 

award grants for the Low-Income 

Taxpayer Clinics. 

Form Number: Publication 3319, 

Form 13424, 13424–A, 13424–B, 13424– 

C, 13424–J, 13424–K, 13424–L, 13424– 

M, 13424–N, 13424–P, 13424–Q, and 

Project Abstracts. 

Affected Public: Not for-profit 

institutions. 

Estimated Number of Respondents: 

130. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 2,780. 

Estimated Time per Response: 5 

minutes up to 3 hours. 

Estimated Total Annual Burden 

Hours: 9,338. 

11. Title: Credit for Small Employer 

Pension Plan Startup Costs. 

OMB Control Number: 1545–1810. 

Type of Review: Revision of a 

currently approved collection. 

Description: Qualified small 

employers use Form 8881 to claim a 

credit for start-up costs related to 

eligible retirement plans. Form 8881 

implements section 45E, which 

provides a credit based on costs 

incurred by an employer in establishing 

or administering an eligible employer 

plan or for the retirement-related 

education of employees with respect to 

the plan. The credit is 50% of the 

qualified costs for the tax year, up to a 

maximum credit of $500 for the first tax 

year and each of the two subsequent tax 

years. 

Form Number: Form 8881. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

66,667. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 66,667. 

Estimated Time per Response: 4 

hours, 45 minutes. 

Estimated Total Annual Burden 

Hours: 316,002. 

12. Title: Application for Registration 

(For Certain Excise Tax Activities). 

OMB Control Number: 1545–1835. 

Type of Review: Revision of a 

currently approved collection. 

Description: Form 637 is used to 

apply for excise tax registration. The 

registration applies to a person required 

to be registered under Revenue code 

section 4101 for purposes of the federal 

excise tax on taxable fuel imposed 

under Code sections 4041 and 4081; and 

to certain manufacturers or sellers and 

purchasers that must register under 

Code section 4222 to be exempt from 

the excise tax on taxable articles. The 

data is used to determine if the 

applicant qualifies for the exemption. 

Taxable fuel producers are required by 

Code section 4101 to register with the 

Service before incurring any tax 

liability. 

Form Number: Form 637. 

Affected Public: Business or other forprofit organizations; and Not-for-profit 

organizations. 

Estimated Number of Respondents: 

9,185. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 9,185. 

Estimated Total Annual Burden 

Hours: 31,521. 

13. Title: Assumption of Partner 

Liabilities. 

OMB Control Number: 1545–1843. 

Type of Review: Extension of a 

currently approved collection. 

Description: This document contains 

final regulations relating to the 

definition of liabilities under Internal 

Revenue Code (IRC) section 752. These 

regulations provide rules regarding a 

partnership’s assumption of certain 

fixed and contingent obligations in 

connection with the issuance of a 

partnership interest and provide 

conforming changes to certain 

regulations. These regulations also 

provide rules under IRC section 358(h) 

for assumptions of liabilities by 

corporations from partners and 

partnerships. Finally, this document 

also contains temporary regulations 

relating to the assumption of certain 

liabilities under IRC section 358(h). 

Regulation Project Number: TD 9207. 

Affected Public: Business or other forprofit organizations; and Individuals or 

Households. 

Estimated Number of Respondents: 

250. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 250. 

Estimated Time per Response: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 125. 

14. Title: Safe Harbor for Valuation 

and Mark to Market Accounting Method 

for Dealers Under Section 475. 

OMB Control Number: 1545–1945. 

Type of Review: Extension of a 

currently approved collection. 

Description: These documents set 

forth an elective safe harbor that permits 

dealers in securities and dealers in 

commodities to elect to use the values 

of positions reported on certain 

financial statements as the fair market 

values of those positions for purposes of 

section 475 of the Internal Revenue 

Code (Code). This safe harbor is 

intended to reduce the compliance 

burden on taxpayers and to improve the 

administrability of the valuation 

requirement of section 475 for the IRS. 

TD 8700 contains final regulations 

providing guidance to enable taxpayers 

to comply with the mark-to-market 


khammond on DSKJM1Z7X2PROD with NOTICES
18480 Federal Register / Vol. 87, No. 61 / Wednesday, March 30, 2022 / Notices 

requirements applicable to dealers in 

securities. 

Regulation Project Number: TD 9328 

and TD 8700. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

15,708. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 15,708. 

Estimated Time per Response: 30 

minutes up to 4 hours. 

Estimated Total Annual Burden 

Hours: 52,182. 

15. Title: Distilled Spirits Credit. 

OMB Control Number: 1545–1982. 

Type of Review: Extension of a 

currently approved collection. 

Description: Form 8906, Distilled 

Spirits Credit, was developed to carry 

out the provisions of IRC section 

5011(a). This section allows eligible 

wholesalers and persons subject to IRC 

section 5055 an income tax credit for 

the average cost of carrying excise tax 

on bottled distilled spirits. The form 

provides a means for the eligible 

taxpayer to compute the amount of 

credit. 

Form Number: Form 8906. 

Affected Public: Businesses and other 

for-profits. 

Estimated Number of Respondents: 

300. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 300. 

Estimated Time per Response: 1 hour 

52 minutes. 

Estimated Total Annual Burden 

Hours: 558. 

16. Title: Energy Efficient Homes 

Credit; Manufactured Homes. 

OMB Control Number: 1545–1994. 

Type of Review: Extension of a 

currently approved collection. 

Description: This notice supersedes 

Notice 2006–28 by substantially 

republishing the guidance contained in 

that publication. This notice clarifies 

the meaning of the terms equivalent 

rating network and eligible contractor 

and permits calculation procedures 

other than those identified in Notice 

2006–28 to be used to calculate energy 

consumption. Finally, this notice 

clarifies the process for removing 

software from the list of approved 

software and reflects the extension of 

the tax credit through December 31, 

2008. Notice 2006–28, as updated, 

provided guidance regarding the 

calculation of heating and cooling 

energy consumption for purposes of 

determining the eligibility of a 

manufactured home for the New Energy 

Efficient Home Credit under Internal 

Revenue Code § 45L. Notice 2006–28 

also provided guidance relating to the 

public list of software programs that 

may be used to calculate energy 

consumption. Guidance relating to 

dwelling units other than manufactured 

homes is provided in Notice 2008–35. 

Form Number: Notice 2008–36, 

Notice 2008–35. 

Affected Public: Individuals or 

Households. 

Estimated Number of Respondents: 

15. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 15. 

Estimated Time per Response: 4 

hours. 

Estimated Total Annual Burden 

Hours: 60. 

17. Title: T.D. 9304—Guidance 

Necessary to Facilitate Business 

Electronic Filing Under Section 1561, 

T.D. 9329—Guidance Necessary to 

Facilitate Business Electronic Filing and 

Burden Reduction, T.D. 9451— 

Guidance Necessary to Facilitate 

Business Election Filing; Finalization of 

Controlled Group Qualification Rules 

and T.D. 9759—Limitations on the 

Importation of Net Built-In Losses. 

OMB Control Number: 1545–2019. 

Type of Review: Extension of a 

currently approved collection. 

Description: TD 9304 regulations 

provide guidance to taxpayers regarding 

how to allocate the amounts of tax 

benefit items under section 1561(a) 

amongst the component members of a 

controlled group of corporations which 

have an apportionment plan in effect. 

TD 9329 contains final regulations that 

simplify, clarify, or eliminate reporting 

burdens and also eliminate regulatory 

impediments to the electronic filing of 

certain statements that taxpayers are 

required to include on or with their 

Federal income tax returns. TD 9451 

provides guidance to taxpayers for 

determining which corporations are 

included in a controlled group of 

corporations. TD 9759 provides 

guidance for preventing the importation 

of loss when a corporation that is 

subject to U.S. income tax acquires loss 

property tax-free in certain transactions 

and the loss in the acquired property 

accrued outside the U.S. tax system by 

requiring the bases of the assets received 

to be equal to value. 

Form Number: TD 9304 (REG– 

161919–05), TD 9329 (REG134317–05), 

TD 9451 (REG–161919–05) and TD 9759 

(REG–161948–05). 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

225,000. 

Frequency of Response: On occasion. 

Estimated Total Number of Annual 

Responses: 225,000. 

Estimated Time per Response: 1 hour 

40 minutes. 

Estimated Total Annual Burden 

Hours: 375,000. 

18. Title: Election Involving the 

Repeal of the Bonding Requirement. 

OMB Control Number: 1545–2120. 

Type of Review: Extension of a 

currently approved collection. 

Description: This revenue procedure 

affects taxpayers who are maintaining a 

surety bond or a Treasury Direct 

Account (TDA) to satisfy the lowincome housing tax credit recapture 

exception in § 42(j)(6) of the Internal 

Revenue Code (the Code), as in effect on 

or before July 30, 2008. This revenue 

procedure provides the procedures for 

taxpayers to follow when making the 

election under section 3004(i)(2)(B)(ii) 

of the Housing Assistance Tax Act of 

2008 (Pub. L. 110–289) (the Act) to no 

longer maintain a surety bond or a TDA 

to avoid recapture. 

Form Number: RP 2008–60 and RP 

2012–27. 

Affected Public: Individuals and 

Households; and Businesses and otherfor-profit organizations. 

Estimated Number of Respondents: 

7,810. 

Frequency of Response: Annually; On 

occasion. 

Estimated Total Number of Annual 

Responses: 7,810. 

Estimated Time per Response: 1 hour. 

Estimated Total Annual Burden 

Hours: 7,810. 

19. Title: Application for Extension of 

Time for Payment of Tax Due to Undue 

Hardship. 

OMB Control Number: 1545–2131. 

Type of Review: Extension of a 

currently approved collection. 

Description: Internal Revenue Code 

section 6161 allows individual and 

business taxpayers to request an 

extension of time for payment of tax 

shown or required to be shown on a 

return or for a tax due on a notice of 

deficiency. Form 1127 must be filed 

with supporting documentation to 

approve an extension, providing 

evidence the taxpayer would sustain a 

substantial financial loss if forced to pay 

the tax or deficiency on the due date. 

Form Number: Form 1127. 

Affected Public: Businesses or other 

for-profit organizations; and Not-forprofits. 

Estimated Number of Respondents: 

20. 

Frequency of Response: Annually; On 

occasion. 

Estimated Total Number of Annual 

Responses: 20. 

Estimated Time per Response: 7 

hours, 26 minutes. 

Estimated Total Annual Burden 

Hours: 149 hours. 


khammond on DSKJM1Z7X2PROD with NOTICES
Federal Register / Vol. 87, No. 61 / Wednesday, March 30, 2022 / Notices 18481 

20. Title: Mortgage Assistance 

Payments. 

OMB Control Number: 1545–2221. 

Type of Review: Extension of a 

currently approved collection. 

Description: This form is a statement 

reported to the IRS and to taxpayers. It 

will be filed and furnished by State 

Housing Finance Agencies (HFAs) and 

HUD to report the total amounts of 

mortgage assistance payments and 

homeowner mortgage payments made to 

mortgage servicers. The requirement for 

the statements are authorized by Notice 

2011–14, supported by Public Law 111– 

203, sec. 1496, and Public Law 110–343, 

Division A, sec. 109. 

Form Number: Form 1098–MA. 

Affected Public: Individuals, Federal 

Government, State, Local, or Tribal 

Governments. 

Estimated Number of Respondents: 

52. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 60,000. 

Estimated Time per Response: 2 hours 

50 minutes. 

Estimated Total Annual Burden 

Hours: 170,400. 

Authority: 44 U.S.C. 3501 et seq. 

Molly Stasko, 

Treasury PRA Clearance Officer. 

[FR Doc. 2022–06699 Filed 3–29–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Implementation of the PAWS for 

Veterans Therapy Act 

AGENCY: Department of Veterans Affairs. 

ACTION: Notice. 

SUMMARY: The Department of Veterans 

Affairs (VA) is publishing this notice to 

inform the public about how it is 

implementing the Puppies Assisting 

Wounded Servicemembers for Veterans 

Therapy Act. 

DATES: This notice is effective on March 

30, 2022. 

FOR FURTHER INFORMATION CONTACT: 

Stacey Pollack, 810 Vermont Avenue 

NW, Washington, DC 20420; 202–461– 

4174. This is not a toll-free telephone 

number. 

SUPPLEMENTARY INFORMATION: The 

Puppies Assisting Wounded 

Servicemembers for Veterans Therapy 

Act (hereinafter referred to as ‘‘the Act’’) 

was signed into law by the President on 

August 25, 2021, (Pub. L. 117–37, 135 

stat. 329). Section 2 of the Act requires 

VA to conduct a pilot program to 

provide canine training to eligible 

veterans diagnosed with posttraumatic 

stress disorder (PTSD) as an element of 

a complementary and integrative health 

program for such veterans. This notice 

provides information on how VA will 

implement the requirements of section 2 

of the Act and is not a solicitation for 

public comment or request for 

information regarding VA’s 

implementation of section 2 of the Act, 

as outlined below. Therefore, responses 

to this notice may not be used to inform 

VA’s implementation of section 2 of the 

Act, and VA will not address such 

responses. A brief summary of the 

provisions in section 2 of the Act 

follows. 

Summary of Provisions in Section 2 of 

the Act 

• Section 2(a) requires that VA, not 

later than February 21, 2022, commence 

the conduct of a pilot program to 

provide canine training to eligible 

veterans diagnosed with PTSD as an 

element of a complementary and 

integrative health program for such 

veterans. 

• Section 2(b) requires that the pilot 

program conducted under subsection (a) 

be carried out for a 5-year period 

beginning on the date of the 

commencement of the pilot program, by 

not fewer than 5 VA medical centers 

(VAMC) located in geographically 

diverse areas. 

• Section 2(c) requires that, in 

carrying out the pilot program required 

under subsection (a), VA must seek to 

enter into agreements with 

nongovernmental entities that VA 

determines have the demonstrated 

ability to provide the canine training 

specified in subsection (a). 

• Section 2(d) establishes certain 

conditions for inclusion in any 

agreements under subsection (c). 

• Section 2(e) establishes that a 

veteran who has participated in the 

pilot program under subsection (a) may 

adopt a dog that the veteran assisted in 

training during the pilot program if the 

veteran and the veteran’s health 

provider, in consultation with the entity 

that provided the canine training with 

respect to that dog under the pilot 

program, determine that it is in the best 

interest of the veteran. This section also 

includes language regarding the 

responsibility of the entity that provided 

the canine training under the pilot 

program to provide follow-up training 

support for the life of the dog, if the 

veteran who participated in the pilot 

program adopts the dog under this 

subsection. 

• Section 2(f) establishes that 

participation in the pilot program under 

subsection (a) may not preclude a 

veteran from receiving any other 

medical care or treatment for PTSD 

furnished by VA for which the veteran 

is otherwise eligible. 

• Section 2(g) establishes data 

collection requirements based on 

veterans’ participation in the pilot 

program and such other factors as VA 

determines appropriate. 

• Section 2(h) establishes VA’s 

reporting requirements associated with 

the pilot program. 

• Section 2(i) requires the 

Comptroller General to brief and report 

to Congress on the methodology of the 

pilot program. 

• Section 2(j) establishes definitions, 

for purposes of section 2, for the 

following terms: Accredited service dog 

organization (SDO), eligible veteran and 

service dog training instructor. 

Implementation of the Pilot Program 

VA’s implementation of the pilot 

program will reflect the following 

considerations: 

Canine Training 

Section 2(a) provides that VA must 

conduct a pilot program to provide 

canine training to eligible veterans 

diagnosed with PTSD as an element of 

a complementary and integrative health 

program for such veterans. The term 

canine training is not defined in the Act, 

and VA has not otherwise defined this 

term. However, the term canine training 

is characterized in the Act as ‘‘an 

element of a complementary and 

integrative health program’’ for veterans 

participating in the pilot program. The 

Act similarly does not contain a 

definition of the term complementary 

and integrative health (CIH); however, 

VA’s internal policy defines CIH as a 

group of diverse medical and health 

care approaches and practices that are 

not considered to be part of 

conventional or allopathic medicine. 

See Veterans Health Administration 

(VHA) Directive 1137(2), Provision of 

Complementary and Integrative Health 

(May 18, 2017; amended July 2, 2021). 

Based on its experience, VA has 

distinguished the following two types of 

CIH: Treatment services and well-being 

services. Unlike treatment services, 

well-being services are often practices 

offered outside of a clinical setting and 

involve a practitioner or instructor 

teaching veterans to advance their sense 

of well-being and improve their quality 

of life. 

VA is implementing the canine 

training under the pilot program as an 

element of CIH well-being services. CIH 

well-being services are those activities 

that a veteran may complete without the 

need for assistance from a health care 


khammond on DSKJM1Z7X2PROD with NOTICES