Federal Register / Vol. 86, No. 148 / Thursday, August 5, 2021 / Notices 42979 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form should be directed to 

Kerry Dennis, at (202) 317–5751 or 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet, at Kerry.Dennis@irs.gov. 

SUPPLEMENTARY INFORMATION:

Title: Property Qualifying for the 

Energy Credit under Section 48 

(Specifically, Performance & Quality for 

Small Wind Energy Property). 

OMB Number: 1545–2259. 

Notice Number: Notice 2015–4. 

Abstract: Section 48(a)(3)(D) of the 

Internal Revenue Code allows a credit 

for energy property which meets, among 

other requirements, the performance 

and quality standards (if any) which 

have been prescribed by the Secretary 

by regulations (after consultation with 

the Secretary of Energy), and are in 

effect at the time of the acquisition of 

the property. Energy property includes 

small wind energy property. This notice 

provides the performance and quality 

standards that small wind energy 

property must meet to qualify for the 

energy credit under section 48. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. procedure. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, and not-for-profit 

institutions. 

Estimated Number of Respondents: 

160. 

Estimated Time per Response: 2 

hours, 30 min. 

Estimated Total Annual Burden 

Hours: 400. 

The following paragraph applies to all 

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 if 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: July 29, 2021. 

Chakinna B. Clemons, 

Supervisory Tax Analyst. 

[FR Doc. 2021–16712 Filed 8–4–21; 8:45 am] 

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DEPARTMENT OF VETERANS 

AFFAIRS 

Rental and Utility Assistance for 

Certain Low-Income Veteran Families 

AGENCY: Department of Veterans Affairs 

(VA). 

ACTION: Notice. 

SUMMARY: The Supportive Services for 

Veteran Families (SSVF) Program has 

enabled grantees to augment available 

housing options for homeless Veterans 

in high rent-burden communities by 

increasing rental assistance for up to 2 

years before recertification. This notice 

will establish locations where the SSVF 

grantees can place Veterans in housing 

with this rental subsidy. 

DATES: SSVF grantees can place 

Veterans in housing with the rental 

subsidy described in title 38 CFR 

62.34(a)(8) in the newly described areas 

effective the date of this Notice 

publication date. 

FOR FURTHER INFORMATION CONTACT: Mr. 

John Kuhn, Homeless Program Office, 

Supportive Services for Veteran 

Families Program Office, 810 Vermont 

Avenue NW, Washington, DC 20420; 

202–632–8596. (This is not a toll-free 

number.) 

SUPPLEMENTARY INFORMATION: In a 

document published in the Federal 

Register on August 28, 2019, VA 

published a final rule, which revised its 

regulations that govern the SSVF 

Program, which is authorized under 38 

U.S.C. 2044, 84 FR 45074. This rule, 

which amended 38 CFR 62.34(a)(6) and 

(8), enables SSVF grantees to provide 

rental assistance where the limited 

availability of affordable housing makes 

it difficult to reduce a community’s 

population of homeless Veterans. The 

lack of affordable housing in the United 

States has been widely documented 

with its effect becoming more 

pronounced during the coronavirus 

(COVID–19) pandemic. The National 

Low-Income Housing Coalition 

maintains a detailed database that 

shows there is a shortage of affordable 

housing across every state. As the lack 

of affordable housing is a national crisis, 

VA is expanding access to the SSVF 

resources described in sections 

62.34(a)(6) and (8) to all counties and 

equivalents within the 50 United States 

(U.S.); the District of Columbia; Puerto 

Rico; the U.S. Virgin Islands; and Guam. 

Through these subsidies, the pool of 

available housing can be expanded as 

program participants have access to a 

broader rental market. Section 

62.34(a)(8) states that extremely lowincome Veteran families and very lowincome Veteran families who meet the 

criteria of section 62.11 may be eligible 

to receive a rental subsidy for a 2-year 

period without recertification. Section 

62.34(a)(8) further states that the 

applicable counties will be published 

annually in the Federal Register. As 

stated in the notice, a family must live 

in one of these applicable counties to be 

eligible for this subsidy. The counties 

will be chosen based on the cost and 

availability of affordable housing for 

both individuals and families within 

that county. 

On September 28, 2020, VA published 

the applicable counties for fiscal year 

(FY) 2021. As the COVID–19 health 

emergency has significantly increased 

the population of Veteran families atrisk of homelessness, SSVF is 

expanding the applicable counties in FY 

2021 to include every county and 

equivalent in the 50 United States; the 

District of Columbia; Puerto Rico; the 

U.S. Virgin Islands; and Guam. This 

expansion will enable all eligible 

Veteran families to access this housing 

option. 

Locations: This rental subsidy will be 

available in all counties and equivalents 

within the 50 United States; the District 

of Columbia; Puerto Rico; the U.S. 

Virgin Islands, and Guam. 

Signing Authority 

Denis McDonough, Secretary of 

Veterans Affairs, approved this 

document on July 30, 2021, and 

authorized the undersigned to sign and 

submit the document to the Office of the 

Federal Register for publication 


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42980 Federal Register / Vol. 86, No. 148 / Thursday, August 5, 2021 / Notices 

electronically as an official document of 

the Department of Veterans Affairs. 

Luvenia Potts, 

Regulation Development Coordinator Office 

of Regulation Policy & Management, Office 

of the Secretary, Department of Veterans 

Affairs. 

[FR Doc. 2021–16723 Filed 8–4–21; 8:45 am] 

BILLING CODE 8320–01–P 


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