SECTION 5. Paperwork Reduction Act

The collection of information contained in this notice has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–2145.

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.

The collection of information is in section 2 of this notice. This information is required to be collected and retained in order to ensure that energy property meets the requirements for the investment tax credit determined under § 48. This information will be used to determine whether the property for which the energy credit is claimed is energy property that qualifies for the credit.

The collection of information is required to obtain a benefit.

The respondents are taxpayers providing a statement and filing a Form 3468 in order to make the election to claim the investment tax credit determined under § 48

2009–25 I.R.B. 1095 June 22, 2009

in effect at the time the expenditures are treated as made under § 25D(e)(8). (See § 25C(e)(1), which requires the application of rules similar to those of § 25D(e)(8) (relating to the time at which expenditures are deemed made for purposes of the credit under § 25D)).

(f) Any asphalt roof that— (i) has appropriate cooling granules that are specifically and primarily designed to reduce the heat gain of a dwelling unit when installed on the dwelling unit, and

(ii) meets or exceeds either of the applicable Energy Star program requirements (within the meaning of section 2.03(1)(e)(ii) of this notice). (2) Qualified Energy Property. (a) An electric heat pump water heater that yields an energy factor of at least 2.0 in the standard Department of Energy (DOE) test procedure.

(b) An electric heat pump that has a heating seasonal performance factor (HSPF) of at least 9, a seasonal energy efficiency ratio (SEER) of at least 15, and an energy efficiency ratio (EER) of at least 13. (c) A central air conditioner that achieves the highest efficiency tier that has been established by the Consortium for Energy Efficiency, and is in effect on January 1, 2006.

(d) A natural gas, propane, or oil water heater that has an energy factor of at least 0.80 or a thermal efficiency of at least 90 percent.

(e) A stove that uses the burning of biomass fuel to heat a dwelling unit or to heat water for use in such a dwelling unit, and that has a thermal efficiency rating of at least 75 percent as measured using a lower heating value.

(f) A natural gas, propane, or oil furnace or hot water boiler that achieves an annual fuel utilization efficiency rate of not less than 95.

(g) A fan that is used in a natural gas, propane, or oil furnace and has an annual electricity use of no more than two percent of the total annual site energy use of the furnace (as determined in the standard DOE test procedure).

.04 ARRTA . Section 1121 of ARRTA modified the credit under § 25C for amounts paid or incurred in taxable years beginning after December 31, 2008, and extended the credit to apply to property

placed in service after December 31, 2008. The Internal Revenue Service (Service) and the Treasury Department expect that the regulations will incorporate the rules set forth in this notice.