Temporary Shelter for Individuals Displaced by Severe Storms and Tornadoes in Oklahoma

Forms and Documents

Document Name	Status
2017-07-20 SS 1545-2244r.docx Supporting Statement A	2017-07-20

IC Document Collections

IC ID	Document Title	Status
209515	Notice 2013-40 - Low-Income Housing Credit Disaster Relief for Oklahoma Severe Storms and Tornadoes Other-null	Unchanged
207093	Notice 2013-39, Temporary Shelter for Individuals Displaced by Severe Storms and Tornados in Oklahoma Other-Notice	Unchanged

ICR Details

OMB Control No: 1545-2244	ICR Reference No: 201702-1545-007
Status: Historical Active	Previous ICR Reference No: 201311-1545-025
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Temporary Shelter for Individuals Displaced by Severe Storms and Tornadoes in Oklahoma
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 07/31/2017
	Date Received in OIRA: 03/28/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2020	04/30/2018	07/31/2017
Responses	1,250	0	1,250
Time Burden (Hours)	325	0	325
Cost Burden (Dollars)	0	0	0

---

Abstract: The Internal Revenue Service suspended certain requirements under § 42 of the Internal Revenue Code for low-income housing credit projects to provide emergency housing relief needed as a result of the devastation caused by severe storms and tornadoes in the State of Oklahoma beginning May 18, 2013. This relief was granted pursuant to the Service's authority under § 42(n) and § 1.42-13(a) of the Income Tax Regulations. The last day of the Temporary Housing Period was May 31, 2014. This date falls within an open year (a tax year for which the statute of limitations has not yet expired). The project managers have a requirement to maintain the records, previously generated, to fulfill the record keeping requirement for the 2014 tax year which, filed by the due date would expire on April 16, 2018. Once the record-retention period has passed in April 2018, this information collection request will be discontinued.

---

Authorizing Statute(s): US Code: 26 USC 42 Name of Law: Low-income housing credit.
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 94483	12/23/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 15419	03/28/2017
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Notice 2013-40 - Low-Income Housing Credit Disaster Relief for Oklahoma Severe Storms and Tornadoes
Notice 2013-39, Temporary Shelter for Individuals Displaced by Severe Storms and Tornados in Oklahoma

---

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,250	1,250	0	0	0	0
Annual Time Burden (Hours)	325	325	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

---

Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

---

Common Form ICR:  No

---

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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 03/28/2017

---