50210 Federal Register / Vol. 86, No. 170 / Tuesday, September 7, 2021 / Notices 

DATES: Written comments should be 

received on or before November 8, 2021 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala, at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW, Washington 

DC 20224, or through the internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Energy Efficient Homes Credit; 

Manufactured Homes. 

OMB Number: 1545–1994. 

Regulation Project Number: Notice 

2008–36, Notice 2008–35. 

Abstract: 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. 

Current Actions: There is no change to 

the burden previously approved. Notice 

2008–35 and Notice 2008–36 are related 

publications that were issued at the 

same time. While the credit for new 

energy efficient homes acquired (by sale 

or lease) after December 31, 2017 is no 

longer available, the notices are still 

relied upon by taxpayers to claim the 

section 45L credit. 

Because these notices are still relied 

upon by taxpayers to claim the section 

45L credit and it is plausible that 

taxpayers will continue to claim the 

credit on amended returns into 2023, 

IRS is seeking to continue the approval 

number with OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

Households. 

Estimated Number of Respondents: 

15. 

Estimated Time per Respondent: 4 

hrs. 

Estimated Total Annual Burden 

Hours: 60. 

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. 

Desired Focus of Comments: The 

Internal Revenue Service (IRS) is 

particularly interested in comments 

that: 

• Evaluate whether the proposed 

collection of information is necessary 

for the proper performance of the 

functions of the agency, including 

whether the information will have 

practical utility. 

• Evaluate the accuracy of the 

agency’s estimate of the burden of the 

proposed collection of information, 

including the validity of the 

methodology and assumptions used. 

• Enhance the quality, utility, and 

clarity of the information to be 

collected; and 

• Minimize the burden of the 

collection of information on those who 

are to respond, including using 

appropriate automated, electronic, 

mechanical, or other technological 

collection techniques or other forms of 

information technology, e.g., by 

permitting electronic submissions of 

responses. 

Comments submitted in response to 

this notice will be summarized and/or 

included in the ICR for OMB approval 

of the extension of the information 

collection; they will also become a 

matter of public record. 

Approved: September 1, 2021. 

Ronald J. Durbala, 

IRS Tax Analyst. 

[FR Doc. 2021–19236 Filed 9–3–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0891] 

Agency Information Collection 

Activity: COVID–19 Refund 

Modification 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration (VBA), Department of 

Veterans Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 

Paperwork Reduction Act (PRA) of 

1995, Federal agencies are required to 

publish notice in the Federal Register 

concerning each proposed collection of 

information, including each proposed 

extension of a currently approved 

collection, and allow 60 days for public 

comment in response to the notice. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before November 8, 2021. 

ADDRESSES: Submit written comments 

on the collection of information through 

Federal Docket Management System 

(FDMS) at www.Regulations.gov or to 

Nancy J. Kessinger, Veterans Benefits 

Administration (20M33), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420 or email to 

nancy.kessinger@va.gov. Please refer to 

‘‘OMB Control No. 2900–0891’’ in any 

correspondence. During the comment 

period, comments may be viewed online 

through FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Maribel Aponte, Office of Enterprise 

and Integration, Data Governance 

Analytics (008), 1717 H Street NW, 

Washington, DC 20006, (202) 266–4688 

or email maribel.aponte@va.gov. Please 

refer to ‘‘OMB Control No. 2900–0891’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to Section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) Whether the proposed 

collection of information is necessary 

for the proper performance of VBA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of VBA’s estimate of the 


sradovich on DSKJLST7X2PROD with NOTICES
Federal Register / Vol. 86, No. 170 / Tuesday, September 7, 2021 / Notices 50211 

burden of the proposed collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; and (4) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

the use of other forms of information 

technology. 

Authority: 38 CFR 36.4338(a). 

Title: COVID–19 Refund Modification. 

OMB Control Number: 2900–0891. 

Type of Review: Extension of a 

currently approved collection. 

Abstract: VA is temporarily 

expanding the list of loan modification 

options available to servicers that do not 

require VA’s prior approval to include 

a new loan modification, the COVID–19 

Refund Modification, to assist certain 

COVID-impacted veterans as they exit a 

COVID–19 forbearance. Under 38 U.S.C. 

3720(a)(2), Congress has provided the 

Secretary with discretion 

‘‘[n]otwithstanding the provisions of 

any other law’’ to set the terms and 

conditions to which the Secretary will 

consent to loan modifications. 

Additionally, while VA has outlined in 

regulation at 38 CFR 36.4315(a) the 

terms of loan modifications that do not 

require prior VA approval, VA may 

waive a regulatory requirement if VA 

finds the interest of the Government are 

not adversely affected and such waiver 

would relieve undue prejudice to a 

debtor, holder, or other person without 

impairing the vest rights of any person 

affected. 38 CFR 36.4338(a). 

Affected Public: Individuals or 

Households. 

Estimated Annual Burden: 25,800. 

Estimated Average Burden per 

Respondent: 90 minutes. 

Frequency of Response: One time. 

Estimated Number of Respondents: 

17,200. 

By direction of the Secretary. 

Dorothy Glasgow, 

VA PRA Clearance Officer, Alt. Office of 

Enterprise and Integration/Data Governance 

Analytics, Department of Veterans Affairs. 

[FR Doc. 2021–19386 Filed 9–3–21; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0892] 

Agency Information Collection 

Activity: Reimbursement of 

Preparatory (PREP) Course for 

Licensing or Certification Test 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration, Department of Veterans 

Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 

Paperwork Reduction Act (PRA) of 

1995, Federal agencies are required to 

publish notice in the Federal Register 

concerning each proposed collection of 

information, including each proposed 

revision of a currently approved 

collection, and allow 60 days for public 

comment in response to the notice. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before November 8, 2021. 

ADDRESSES: Submit written comments 

on the collection of information through 

Federal Docket Management System 

(FDMS) at www.Regulations.gov or to 

Nancy J. Kessinger, Veterans Benefits 

Administration (20M33), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW, Washington, DC 20420 or email to 

nancy.kessinger@va.gov. Please refer to 

‘‘OMB Control No. 2900–0892’’ in any 

correspondence. During the comment 

period, comments may be viewed online 

through FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Maribel Aponte, Office of Enterprise 

and Integration, Data Governance 

Analytics (008), 1717 H Street NW, 

Washington, DC 20006, (202) 266–4688 

or email maribel.aponte@va.gov. Please 

refer to ‘‘OMB Control No. 2900–0892’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to Section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) Whether the proposed 

collection of information is necessary 

for the proper performance of VBA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of VBA’s estimate of the 

burden of the proposed collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; and (4) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

the use of other forms of information 

technology. 

Authority: Section 5, Public Law 116– 

154. 

Title: Reimbursement of Preparatory 

(PREP) Course for Licensing or 

Certification. 

OMB Control Number: 2900–0892. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: The information collected 

on the VA Form 22–10272 will be 

utilized to permit beneficiaries to apply 

for reimbursement of approved 

preparatory courses taken to assist with 

preparing for a Licensing or 

Certification Test. VA will use data from 

this information collection to ensure 

eligible Post 9/11 GI Bill (chapter 33) 

and Survivors’ and Dependents’ 

Educational Assistance (DEA or chapter 

35) can receive payment for attending 

the approved preparatory course. 

Without the utilization of this form, 

eligible beneficiaries will not be able to 

apply for the reimbursement they may 

be rightly entitled to pursuant to 38 

U.S.C. 3315B. 

Affected Public: Individuals and 

households. 

Estimated Annual Burden: 71 hours. 

Estimated Average Burden per 

Respondent: 15 minutes. 

Frequency of Response: Occasionally. 

Estimated Number of Respondents: 

285. 

By direction of the Secretary. 

Maribel Aponte, 

VA PRA Clearance Officer, Office of 

Enterprise and Integration/Data Governance 

Analytics, Department of Veterans Affairs. 

[FR Doc. 2021–19270 Filed 9–3–21; 8:45 am] 

BILLING CODE 8320–01–P 


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