This notice sets forth a process under
which a taxpayer who constructs a dwelling unit (other than a
manufactured home) may obtain a certification that the dwellling
unit is an energy efficient home that satisfies the requirements of
45L(c)(1)(A) and (B) of the Internal Revenue Code. This notice is
intended to provide (1) guidance concerning the methods by which
taxpayers can construct dwelling units to meet the energy
efficiency requirements of 45L and certify such units for purpose
of the credit, and (2) guidance concering which software programs
can be used to complete the calculations necessary for claiming the
cred
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.