83 FR 26740 - 2017 Tax Information for Use in the Revenue Shortfall Allocation Method
SURFACE TRANSPORTATION BOARD Federal Register Volume 83, Issue 111 (June 8, 2018)
Federal Register Volume 83, Issue 111 (June 8, 2018)
| Page Range | 26740-26741 | |
| FR Document | 2018-12349 |
[Federal Register Volume 83, Number 111 (Friday, June 8, 2018)] [Notices] [Pages 26740-26741] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-12349] ======================================================================= ----------------------------------------------------------------------- SURFACE TRANSPORTATION BOARD [Docket No. EP 682 (Sub-No. 9)] 2017 Tax Information for Use in the Revenue Shortfall Allocation Method AGENCY: Surface Transportation Board. ACTION: Notice. ----------------------------------------------------------------------- SUMMARY: The Board is publishing, and providing the public an opportunity to comment on, the 2017 weighted average state tax rates for each Class I railroad, as calculated by the Association of American Railroads (AAR), for use in the Revenue Shortfall Allocation Method (RSAM). DATES: Comments are due by July 9, 2018. If any comment opposing AAR's calculation is filed, AAR's reply will be due by July 30, 2018. If no comments are filed by the due date, AAR's calculation of the 2017 weighted average state tax rates will be automatically adopted by the Board, effective July 10, 2018. ADDRESSES: Comments may be submitted either via the Board's e-filing format or in traditional paper format. Any person using e-filing should attach a document and otherwise comply with the instructions at the E- FILING link on the Board's website at http://www.stb.gov. Any person submitting a filing in the traditional paper format should send an original and 10 copies referring to Docket No. EP 682 (Sub-No. 9) to: Surface Transportation Board, 395 E Street SW, Washington, DC 20423- 0001. FOR FURTHER INFORMATION CONTACT: Sarah Fancher, (202) 245-0355. Assistance for the hearing impaired is available through the Federal Information Relay Service (FIRS) at (800) 877-8339. SUPPLEMENTARY INFORMATION: The RSAM figure is one of three benchmarks that together are used to determine the reasonableness of a challenged rate under the Board's Simplified Standards for Rail Rate Cases, EP 646 (Sub-No. 1), slip op. at 10 (STB served Sept. 5, 2007),\1\ as further revised in Simplified Standards for Rail Rate Cases--Taxes in Revenue Shortfall Allocation Method, EP 646 (Sub-No. 2) (STB served Nov. 21, 2008). RSAM is intended to measure the average markup that the railroad would need to collect from all of its ``potentially captive traffic'' (traffic with a revenue-to-variable-cost ratio above 180%) to earn adequate revenues as measured by the Board under 49 U.S.C. 10704(a)(2) (i.e., earn a return on investment equal to the railroad industry cost of capital). Simplified Standards--Taxes in RSAM, slip op. at 1. In Simplified Standards--Taxes in RSAM, slip op. at 3, 5, the Board modified its RSAM formula to account for taxes, as the prior formula [[Page 26741]] mistakenly compared pre-tax and after-tax revenues. In that decision, the Board stated that it would institute a separate proceeding in which Class I railroads would be required to submit the annual tax information necessary for the Board's annual RSAM calculation. Id. at 5-6. --------------------------------------------------------------------------- \1\ Aff'd sub nom. CSX Transp., Inc. v. STB, 568 F.3d 236 (D.C. Cir. 2009), and vacated in part on reh'g, CSX Transp., Inc. v. STB, 584 F.3d 1076 (D.C. Cir. 2009). --------------------------------------------------------------------------- In Annual Submission of Tax Information for Use in the Revenue Shortfall Allocation Method, EP 682 (STB served Feb. 26, 2010), the Board adopted rules to require AAR--a national trade association--to annually calculate and submit to the Board the weighted average state tax rate for each Class I railroad. See 49 CFR 1135.2(a). On May 29, 2018, AAR filed its calculation of the weighted average state tax rates for 2017, listed below for each Class I railroad: Weighted Average State Tax Rates [In percent] ---------------------------------------------------------------------------------------------------------------- Railroad 2017 (%) 2016 (%) % Change ---------------------------------------------------------------------------------------------------------------- BNSF Railway Company............................................ 5.289 5.288 0.001 CSX Transportation, Inc......................................... 5.628 5.160 0.468 Grand Trunk Corporation......................................... 7.961 7.761 0.200 The Kansas City Southern Railway................................ 5.409 5.447 -0.038 Norfolk Southern Combined....................................... 6.194 5.410 0.784 Soo Line Corporation............................................ 8.134 8.071 0.063 Union Pacific Railroad Company.................................. 5.666 5.636 0.030 ---------------------------------------------------------------------------------------------------------------- Any party wishing to comment on AAR's calculation of the 2017 weighted average state tax rates should file a comment by July 9, 2018. See 49 CFR 1135.2(c). If any comments opposing AAR's calculations are filed, AAR's reply will be due by July 30, 2018. Id. If any comments are filed, the Board will review AAR's submission, together with the comments, and serve a decision within 60 days of the close of the record that either accepts, rejects, or modifies AAR's railroad- specific tax information. Id. If no comments are filed by July 9, 2018, AAR's submitted weighted average state tax rates will be automatically adopted by the Board, effective July 10, 2018. Id. Decided: June 4, 2018. By the Board, Scott M. Zimmerman, Acting Director, Office of Proceedings. Brendetta Jones, Clearance Clerk. [FR Doc. 2018-12349 Filed 6-7-18; 8:45 am] BILLING CODE 4915-01-P
![26740 Federal Register / Vol. 83, No. 111 / Friday, June 8, 2018 / Notices
DEPARTMENT OF STATE this proposed collection, including the SUMMARY: The Board is publishing, and
validity of the methodology and providing the public an opportunity to
[Public Notice 10429]
assumptions used. comment on, the 2017 weighted average
60-Day Notice of Proposed Information • Enhance the quality, utility, and state tax rates for each Class I railroad,
clarity of the information to be as calculated by the Association of
Collection: JADE Act Questionnaire
collected. American Railroads (AAR), for use in
Notice of request for public
ACTION: • Minimize the reporting burden on the Revenue Shortfall Allocation
comment. those who are to respond, including the Method (RSAM).
use of automated collection techniques DATES: Comments are due by July 9,
SUMMARY: The Department of State is or other forms of information 2018. If any comment opposing AAR’s
seeking Office of Management and technology. calculation is filed, AAR’s reply will be
Budget (OMB) approval for the Please note that comments submitted
due by July 30, 2018. If no comments
information collection described below. in response to this Notice are public
are filed by the due date, AAR’s
In accordance with the Paperwork record. Before including any detailed
calculation of the 2017 weighted
Reduction Act of 1995, we are personal information, you should be
average state tax rates will be
requesting comments on this collection aware that your comments as submitted,
automatically adopted by the Board,
from all interested individuals and including your personal information,
effective July 10, 2018.
organizations. The purpose of this will be available for public review.
ADDRESSES: Comments may be
notice is to allow 60 days for public Abstract of Proposed Collection submitted either via the Board’s e-filing
comment preceding submission of the
The Tom Lantos Block Burmese Jade format or in traditional paper format.
collection to OMB.
Junta’s Anti-Democratic Efforts (JADE) Any person using e-filing should attach
DATES: The Department will accept a document and otherwise comply with
Act of 2008, Public Law 110–286,
comments from the public up to August renders certain individuals involved in the instructions at the E-FILING link on
7, 2018. specified Burmese organizations or the Board’s website at http://
ADDRESSES: You may submit comments activities ineligible for U.S. visas, www.stb.gov. Any person submitting a
by any of the following methods: including: leaders of the State Peace and filing in the traditional paper format
• Web: Persons with access to the Development Council (SPDC), the should send an original and 10 copies
internet may comment on this notice by Burmese military, or the Union referring to Docket No. EP 682 (Sub-No.
going to www.Regulations.gov. You can Solidarity Development Association 9) to: Surface Transportation Board, 395
search for the document by entering (USDA); officials of the SPDC, the E Street SW, Washington, DC 20423–
‘‘Docket Number: DOS–2018–0018’’ in Burmese military, or the USDA involved 0001.
the Search field. Then click the in human rights violations and FOR FURTHER INFORMATION CONTACT:
‘‘Comment Now’’ button and complete impeding democracy in Burma; and Sarah Fancher, (202) 245–0355.
the comment form. Burmese persons who provided Assistance for the hearing impaired is
• Email: PRA_BurdenComments@ substantial economic or political available through the Federal
state.gov. support to the SPDC, Burmese military, Information Relay Service (FIRS) at
You must include the DS form or USDA. Immediate family members of (800) 877–8339.
number (if applicable), information these individuals are also ineligible for
collection title, and the OMB control SUPPLEMENTARY INFORMATION: The
United States visas. Department of State
number in any correspondence. RSAM figure is one of three benchmarks
consular officers will use the
that together are used to determine the
SUPPLEMENTARY INFORMATION: information provided to evaluate and
reasonableness of a challenged rate
• Title of Information Collection: adjudicate the individual applicant’s
under the Board’s Simplified Standards
JADE Act Questionnaire. eligibility for a visa consistent with
for Rail Rate Cases, EP 646 (Sub-No. 1),
• OMB Control Number: None. these requirements.
slip op. at 10 (STB served Sept. 5,
• Type of Request: New Collection.
Methodology 2007),1 as further revised in Simplified
• Originating Office: CA/VO/L/R.
Standards for Rail Rate Cases—Taxes in
• Form Number: DS–5537. Visa applicants from Burma will fill
• Respondents: Burmese applicants out and submit the supplemental form Revenue Shortfall Allocation Method,
for U.S. visas. and provide it to consular officers. EP 646 (Sub-No. 2) (STB served Nov. 21,
• Estimated Number of Respondents: Consular officers will use the form to 2008). RSAM is intended to measure the
20,500. screen for potential visa ineligibility average markup that the railroad would
• Estimated Number of Responses: under the JADE Act. need to collect from all of its
20,500. ‘‘potentially captive traffic’’ (traffic with
Edward J Ramotowski, a revenue-to-variable-cost ratio above
• Average Time per Response: 30 Deputy Assistant Secretary, Bureau of
minutes. 180%) to earn adequate revenues as
Consular Affairs, Department of State. measured by the Board under 49 U.S.C.
• Total Estimated Burden Time: [FR Doc. 2018–12333 Filed 6–7–18; 8:45 am]
10,250 hours. 10704(a)(2) (i.e., earn a return on
• Frequency: Once per visa
BILLING CODE 4710–06–P investment equal to the railroad
application. industry cost of capital). Simplified
• Obligation to Respond: Required to Standards—Taxes in RSAM, slip op. at
Obtain or Retain a Benefit. SURFACE TRANSPORTATION BOARD 1. In Simplified Standards—Taxes in
amozie on DSK3GDR082PROD with NOTICES1
We are soliciting public comments to [Docket No. EP 682 (Sub-No. 9)]
RSAM, slip op. at 3, 5, the Board
permit the Department to: modified its RSAM formula to account
• Evaluate whether the proposed 2017 Tax Information for Use in the for taxes, as the prior formula
information collection is necessary for Revenue Shortfall Allocation Method
1 Aff’d sub nom. CSX Transp., Inc. v. STB, 568
the proper functions of the Department. AGENCY: Surface Transportation Board. F.3d 236 (D.C. Cir. 2009), and vacated in part on
• Evaluate the accuracy of our reh’g, CSX Transp., Inc. v. STB, 584 F.3d 1076 (D.C.
ACTION: Notice.
estimate of the time and cost burden for Cir. 2009).
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![Federal Register / Vol. 83, No. 111 / Friday, June 8, 2018 / Notices 26741
mistakenly compared pre-tax and after- Board’s annual RSAM calculation. Id. at calculate and submit to the Board the
tax revenues. In that decision, the Board 5–6. weighted average state tax rate for each
stated that it would institute a separate In Annual Submission of Tax Class I railroad. See 49 CFR 1135.2(a).
proceeding in which Class I railroads Information for Use in the Revenue On May 29, 2018, AAR filed its
would be required to submit the annual Shortfall Allocation Method, EP 682 calculation of the weighted average state
tax information necessary for the (STB served Feb. 26, 2010), the Board tax rates for 2017, listed below for each
adopted rules to require AAR—a Class I railroad:
national trade association—to annually
WEIGHTED AVERAGE STATE TAX RATES
[In percent]
2017 2016
Railroad % Change
(%) (%)
BNSF Railway Company ............................................................................................................. 5.289 5.288 0.001
CSX Transportation, Inc .............................................................................................................. 5.628 5.160 0.468
Grand Trunk Corporation ............................................................................................................. 7.961 7.761 0.200
The Kansas City Southern Railway ............................................................................................. 5.409 5.447 ¥0.038
Norfolk Southern Combined ........................................................................................................ 6.194 5.410 0.784
Soo Line Corporation ................................................................................................................... 8.134 8.071 0.063
Union Pacific Railroad Company ................................................................................................. 5.666 5.636 0.030
Any party wishing to comment on Alaska. Those actions grant approvals Quartz Creek Road near MP 45, the
AAR’s calculation of the 2017 weighted for the project. alternative will result in reconstruction
average state tax rates should file a DATES: By this notice, FHWA is advising of the existing Sterling Highway for
comment by July 9, 2018. See 49 CFR the public of final agency actions approximately two miles, will diverge
1135.2(c). If any comments opposing subject to 23 U.S.C. 139(l). A claim and will result in a newly constructed
AAR’s calculations are filed, AAR’s seeking judicial review of FHWA highway for approximately 10 miles
reply will be due by July 30, 2018. Id. actions on the highway project will be (with a new bridge over Juneau Creek
If any comments are filed, the Board barred unless the claim is filed on or Canyon), and will join and reconstruct
will review AAR’s submission, together before November 5, 2018. If the Federal the existing alignment again for
with the comments, and serve a law that authorizes judicial review of a approximately 2.5 miles to an
decision within 60 days of the close of claim provides a time period of less intersection with Skilak Loop Rd. near
the record that either accepts, rejects, or than 150 days for filing such claim, then MP 58.
modifies AAR’s railroad-specific tax that shorter time period applies. The actions by the Federal agencies,
information. Id. If no comments are filed FOR FURTHER INFORMATION CONTACT: John and the law under which such actions
by July 9, 2018, AAR’s submitted Lohrey, Planner, Federal Highway were taken, are described in the Final
weighted average state tax rates will be Administration, Alaska Division, 709 Environmental Impact Statement and
automatically adopted by the Board, West 9th Street, Room 851, Juneau, AK Final Section 4(f) Evaluation (Final EIS)
effective July 10, 2018. Id. 99802, telephone (907) 586–7418; email: for the project, approved March 7, 2018,
Decided: June 4, 2018. John.Lohrey@dot.gov. The FHWA and in the FHWA Record of Decision
(ROD) issued on May 31, 2018. The
By the Board, Scott M. Zimmerman, Acting Alaska Division Office’s normal
Director, Office of Proceedings. business hours are 8:00 a.m. to 5:00 p.m. Final EIS and ROD approved by FHWA
Brendetta Jones, (Alaska Time), Monday through Friday, are available on the project website:
except Federal holidays. You may also http://sterlinghighway.net and may be
Clearance Clerk.
contact Kelly Summers, P.E., Project viewed at the FHWA and DOT&PF
[FR Doc. 2018–12349 Filed 6–7–18; 8:45 am]
Manager, Alaska Department of addresses provided above.
BILLING CODE 4915–01–P This Notice applies to all Federal
Transportation and Public Facilities,
Agency decisions as of the issuance date
Central Region, P.O. Box 196900,
of this notice and to all laws under
DEPARTMENT OF TRANSPORTATION Anchorage, AK 99519–6900, telephone which such actions were taken,
(907) 465–0542; email: Kelly.Summers@
including but not limited to:
Federal Highway Administration alaska.gov. The DOT&PF Central 1. General: National Environmental
Region’s normal business hours are 8:00 Policy Act (NEPA) [42 U.S.C. 4321–
Notice of Final Federal Agency Actions a.m. to 4:30 p.m. (Alaska Time), 4335]; Federal-Aid Highway Act [23
on Sterling Highway Milepost 45 to 60 Monday through Friday, except State U.S.C. 109 and 23 U.S.C. 128]; Alaska
Project in Alaska and Federal holidays. National Interest Lands Conservation
AGENCY: Federal Highway SUPPLEMENTARY INFORMATION: Notice is Act of 1980 (ANILCA) [16 U.S.C. 3164].
Administration (FHWA), DOT. hereby given that FHWA has taken final 2. Air: Clean Air Act [42 U.S.C. 7401–
ACTION: Notice of limitation of claims for
agency action subject to 23 U.S.C. 139(l) 7671(q)].
judicial review of actions by FHWA and by issuing approvals for the Sterling 3. Land: Section 4(f) of the
amozie on DSK3GDR082PROD with NOTICES1
other Federal agencies. Highway Milepost 45 to 60 Project in Department of Transportation Act of
the State of Alaska, project number F– 1966, as amended [49 U.S.C. 303];
SUMMARY: This notice announces actions 021–2(15)/53014. The selected route is ANILCA Title XI (Conservation System
taken by FWHA that are final. The the Juneau Creek Alternative. The route Units) [16 U.S.C. Ch. 58, Subchapter IV,
actions relate to the proposed Sterling passes north of the community of Section 3161 et seq]; National Wildlife
Highway Milepost 45–60 Project in the Cooper Landing and remains north of Refuge System Administration Act [16
Kenai Peninsula Borough in the State of the Kenai River throughout. From U.S.C. 668dd].
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Document Created: 2018-06-08 01:22:25
Document Modified: 2018-06-08 01:22:25
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice. | |
| Dates | Comments are due by July 9, 2018. If any comment opposing AAR's calculation is filed, AAR's reply will be due by July 30, 2018. If no comments are filed by the due date, AAR's calculation of the 2017 weighted average state tax rates will be automatically adopted by the Board, effective July 10, 2018. | |
| Contact | Sarah Fancher, (202) 245-0355. Assistance for the hearing impaired is available through the Federal Information Relay Service (FIRS) at (800) 877-8339. | |
| FR Citation | 83 FR 26740 |
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