77486 Federal Register / Vol. 85, No. 232 / Wednesday, December 2, 2020 / Notices 

1The verified notice states that the Line is known 

as the Buffalo Creek & Gauley Railroad. TERRI was 

recently granted after-the-fact authority to merge 

with The Buffalo Creek Railroad Company, which 

previously owned the Line. See Elk River R.R.— 

Merger Exemption—Buffalo Creek R.R., FD 36434 

(STB served Nov. 6, 2020). 

41. Please provide observations 

regarding government efforts to address 

the issue of unlawful recruitment or use 

of children by governmental armed 

groups and/or non-state armed groups. 

Describe the government’s efforts to 

disarm and demobilize child soldiers, to 

provide protection services and 

reintegrate former child soldiers, and to 

monitor the wellbeing of such children 

after reintegration. Does the government 

have any children held in military 

detention due to their suspected roles as 

child soldiers? Do international 

monitoring organizations (e.g., UN, 

ICRC, HRW) have unhindered access to 

interview these detained children and/ 

or child soldiers and monitor the 

conditions of their detention? Describe 

the conditions of military detention of 

child soldiers and/or children accused 

of association with armed groups. Does 

the government have and/or use any 

hand-over procedures to transfer these 

children to civilian authorities? 

Catherine E. Kay, 

Deputy Director, Office to Monitor and 

Combat Trafficking in Persons, Department 

of State. 

[FR Doc. 2020–26576 Filed 12–1–20; 8:45 am] 

BILLING CODE 4710–17–P 

SURFACE TRANSPORTATION BOARD 

[Docket No. FD 36458] 

West Virginia State Rail Authority— 

Acquisition and Operation 

Exemption—The Elk River Railroad, 

Inc. 

West Virginia State Rail Authority 

(WVRA), a Class III rail carrier, has filed 

a verified notice of exemption under 49 

CFR 1150.41 to acquire from The Elk 

River Railroad, Inc. (TERRI) and operate 

approximately 18.0 miles of rail line 

extending from milepost 0.0 at Dundon 

and milepost 18.0 at Widen, in Clay 

County, W. Va. (the Line).1

WVRA states that it has executed a 

Purchase and Sale Agreement with 

TERRI to purchase the Line, plus 

connecting spur and side tracks, if any, 

appurtenant property and assets, and 

underlying real estate and right-of-way. 

WVRA states that, after consummation, 

it will own and operate the Line as a 

common carrier and will assume all 

common carrier rights and obligations 

with respect thereto. 

WVRA certifies that the proposed 

acquisition and operation of the Line 

does not involve a provision or 

agreement that may limit future 

interchange with a third-party 

connecting carrier. WVRA further 

certifies that its projected annual 

revenues as a result of this transaction 

will not exceed the maximum revenue 

of a Class III rail carrier and will not 

exceed $5 million. 

The transaction may be consummated 

on or after December 16, 2020, the 

effective date of the exemption (30 days 

after the verified notice was filed). 

If the verified notice contains false or 

misleading information, the exemption 

is void ab initio. Petitions to revoke the 

exemption under 49 U.S.C. 10502(d) 

may be filed at any time. The filing of 

a petition to revoke will not 

automatically stay the effectiveness of 

the exemption. Petitions for stay must 

be filed no later than December 9, 2020 

(at least seven days before the 

exemption becomes effective). 

All pleadings, referring to Docket No. 

FD 36458, should be filed with the 

Surface Transportation Board via efiling on the Board’s website. In 

addition, a copy of each pleading must 

be served on WVRA’s representative, 

Lucinda K. Butler, Executive Director, 

West Virginia State Rail Authority, 120 

Water Plant Drive, Moorefield, WV 

26836. 

According to WVRA, this action is 

categorically excluded from 

environmental review under 49 CFR 

1105.6(c) and from historic reporting 

requirements under 49 CFR 1105.8(b). 

Board decisions and notices are 

available at www.stb.gov. 

Decided: November 25, 2020. 

By the Board, Scott M. Zimmerman, Acting 

Director, Office of Proceedings. 

Kenyatta Clay, 

Clearance Clerk. 

[FR Doc. 2020–26574 Filed 12–1–20; 8:45 am] 

BILLING CODE 4915–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Publication of the Tier 2 Tax Rates 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice. 

SUMMARY: Publication of the tier 2 tax 

rates for calendar year 2021 as required 

by section 3241(d) of the Internal 

Revenue Code. Tier 2 taxes on railroad 

employees, employers, and employee 

representatives are one source of 

funding for benefits under the Railroad 

Retirement Act. 

DATES: The tier 2 tax rates for calendar 

year 2021 apply to compensation paid 

in calendar year 2021. 

FOR FURTHER INFORMATION CONTACT: 

Kathleen Edmondson, 

CC:EEE:EOET:ET1, Internal Revenue 

Service, 1111 Constitution Avenue NW, 

Washington, DC 20224, Telephone 

Number (202) 317–6798 (not a toll-free 

number). 

SUPPLEMENTARY INFORMATION: TIER 2 

TAX RATES: The tier 2 tax rate for 2021 

under section 3201(b) on employees is 

4.9 percent of compensation. The tier 2 

tax rate for 2021 under section 3221(b) 

on employers is 13.1 percent of 

compensation. The tier 2 tax rate for 

2021 under section 3211(b) on employee 

representatives is 13.1 percent of 

compensation. 

Dated: November 20, 2020. 

Rachel D. Levy, 

Associate Chief Counsel (Employee Benefits, 

Exempt Organizations and Employment 

Taxes). 

[FR Doc. 2020–26559 Filed 12–1–20; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Proposed Collection; 

Comment Request; Request for 

Transfer of Property Seized/Forfeited 

by a Treasury Forfeiture Fund 

Participating Agency 

AGENCY: Departmental Offices, 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other federal agencies to comment on 

the proposed information collections 

listed below, in accordance with the 

Paperwork Reduction Act of 1995. 

DATES: Written comments must be 

received on or before February 1, 2021. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, to 

Treasury PRA Clearance Officer, 1750 

Pennsylvania Ave. NW, Suite 8100, 

Washington, DC 20220, or email at 

PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Spencer W. Clark by 

emailing PRA@treasury.gov, calling 

(202) 927–5331, or viewing the entire