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Notice 2023-59

SECTION 7. PAPERWORK

Internal Revenue Bulletin 2023-34 · 2026-10-03 edition · updated 2026-10-04 · United States

REDUCTION ACT

The Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520) (“PRA”) generally requires that a federal agency obtain the approval of the Office of Management and Budget (OMB) before collecting information from the public, whether such collection of information is mandatory, voluntary, or required to obtain or retain a benefit. An agency may not conduct or

2 The Single-Family Energy Auditor Job Task Analysis and a Multifamily Energy Auditor Job/Task Analysis and Report were developed by the National Renewable Energy Laboratory. Public comment informed the development of these documents. See Workforce Guidelines for Home Energy Upgrades, 75 FR 68781 (Nov. 9, 2010), available at: https://www.federalregister.gov/ documents/2010/11/09/2010-28289/workforce-guidelines-for-home-energy-upgrades .

3 If the Qualified Home Energy Auditor is acting in his or her capacity as a partner in a partnership, or as an employee of any person, whether an individual, corporation, or partnership, the relevant EIN is the EIN of the partnership or the person who employs the Qualified Home Energy Auditor.

4 Employment & Training Administration Training and Employment Notice No. 25-19 (Jun. 08, 2020) available at: https://www.dol.gov/agencies/eta/advisories/training-and-employment- notice-no-25-19 .

August 21, 2023 566 Bulletin No. 2023–34

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 contained in this notice includes recordkeeping requirements, as detailed in section 5 of this notice. These recordkeeping requirements are approved by OMB under 1545-0074. Additionally, the notice includes a third-party disclosure requirement for Qualified Home Energy Auditors to

provide a written report (to the taxpayer) that identifies the most significant and cost-effective energy efficiency improvements for that dwelling, including an estimate of the energy and cost savings for each such improvement. The disclosure of these reports is considered a usual and customary business practice provided during the normal course of business in conducting a Home Energy Audit. This customary business practice imposes no additional burden on respondents.

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▸Contents — Internal Revenue Bulletin 2023-34

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