Federal Register / Vol. 86, No. 7 / Tuesday, January 12, 2021 / Notices 2451 

Federal government has a strong interest 

in promoting economic development, 

self-determination, and Tribal 

sovereignty. 77 FR 72440, 72447–48 

(December 5, 2012). The principles 

supporting the Federal preemption of 

State law in the field of Indian leasing 

and the taxation of lease-related 

interests and activities applies with 

equal force to leases entered into under 

Tribal leasing regulations approved by 

the Federal government pursuant to the 

HEARTH Act. 

Section 5 of the Indian Reorganization 

Act, 25 U.S.C. 5108, preempts State and 

local taxation of permanent 

improvements on trust land. 

Confederated Tribes of the Chehalis 

Reservation v. Thurston County, 724 

F.3d 1153, 1157 (9th Cir. 2013) (citing 

Mescalero Apache Tribe v. Jones, 411 

U.S. 145 (1973)). Similarly, section 5108 

preempts State taxation of rent 

payments by a lessee for leased trust 

lands, because ‘‘tax on the payment of 

rent is indistinguishable from an 

impermissible tax on the land.’’ See 

Seminole Tribe of Florida v. Stranburg, 

799 F.3d 1324, 1331, n.8 (11th Cir. 

2015). In addition, as explained in the 

preamble to the revised leasing 

regulations at 25 CFR part 162, Federal 

courts have applied a balancing test to 

determine whether State and local 

taxation of non-Indians on the 

reservation is preempted. White 

Mountain Apache Tribe v. Bracker, 448 

U.S. 136, 143 (1980). The Bracker 

balancing test, which is conducted 

against a backdrop of ‘‘traditional 

notions of Indian self- government,’’ 

requires a particularized examination of 

the relevant State, Federal, and Tribal 

interests. We hereby adopt the Bracker 

analysis from the preamble to the 

surface leasing regulations, 77 FR at 

72447–48, as supplemented by the 

analysis below. 

The strong Federal and Tribal 

interests against State and local taxation 

of improvements, leaseholds, and 

activities on land leased under the 

Department’s leasing regulations apply 

equally to improvements, leaseholds, 

and activities on land leased pursuant to 

Tribal leasing regulations approved 

under the HEARTH Act. Congress’s 

overarching intent was to ‘‘allow Tribes 

to exercise greater control over their 

own land, support self-determination, 

and eliminate bureaucratic delays that 

stand in the way of homeownership and 

economic development in Tribal 

communities.’’ 158 Cong. Rec. H. 2682 

(May 15, 2012). The HEARTH Act was 

intended to afford Tribes ‘‘flexibility to 

adapt lease terms to suit [their] business 

and cultural needs’’ and to ‘‘enable 

[Tribes] to approve leases quickly and 

efficiently.’’ H. Rep. 112–427 at 6 

(2012). 

Assessment of State and local taxes 

would obstruct these express Federal 

policies supporting Tribal economic 

development and self-determination, 

and also threaten substantial Tribal 

interests in effective Tribal government, 

economic self-sufficiency, and territorial 

autonomy. See Michigan v. Bay Mills 

Indian Community, 572 U.S. 782, 810 

(2014) (Sotomayor, J., concurring) 

(determining that ‘‘[a] key goal of the 

Federal Government is to render Tribes 

more self-sufficient, and better 

positioned to fund their own sovereign 

functions, rather than relying on Federal 

funding’’). The additional costs of State 

and local taxation have a chilling effect 

on potential lessees, as well as on a 

Tribe that, as a result, might refrain from 

exercising its own sovereign right to 

impose a Tribal tax to support its 

infrastructure needs. See id. at 810–11 

(finding that State and local taxes 

greatly discourage Tribes from raising 

tax revenue from the same sources 

because the imposition of double 

taxation would impede Tribal economic 

growth). 

Similar to BIA’s surface leasing 

regulations, Tribal regulations under the 

HEARTH Act pervasively cover all 

aspects of leasing. See 25 U.S.C. 

415(h)(3)(B)(i) (requiring Tribal 

regulations be consistent with BIA 

surface leasing regulations). 

Furthermore, the Federal government 

remains involved in the Tribal land 

leasing process by approving the Tribal 

leasing regulations in the first instance 

and providing technical assistance, 

upon request by a Tribe, for the 

development of an environmental 

review process. The Secretary also 

retains authority to take any necessary 

actions to remedy violations of a lease 

or of the Tribal regulations, including 

terminating the lease or rescinding 

approval of the Tribal regulations and 

reassuming lease approval 

responsibilities. Moreover, the Secretary 

continues to review, approve, and 

monitor individual Indian land leases 

and other types of leases not covered 

under the Tribal regulations according 

to the Part 162 regulations. 

Accordingly, the Federal and Tribal 

interests weigh heavily in favor of 

preemption of State and local taxes on 

lease-related activities and interests, 

regardless of whether the lease is 

governed by Tribal leasing regulations 

or Part 162. Improvements, activities, 

and leasehold or possessory interests 

may be subject to taxation by the 

Cahuilla Band of Indians, California. 

Tara Sweeney, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2021–00338 Filed 1–11–21; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Land Management 

[BAC 4331–11] 

Notice of Public Meetings of the Idaho 

Resource Advisory Council 

AGENCY: Bureau of Land Management, 

Interior. 

ACTION: Notice of public meetings. 

SUMMARY: In accordance with the 

Federal Land Policy and Management 

Act of 1976 and the Federal Advisory 

Committee Act of 1972, the U.S. 

Department of the Interior Bureau of 

Land Management’s (BLM) Idaho 

Resource Advisory Council (RAC) will 

meet as indicated below. 

DATES: The BLM Idaho RAC will meet 

on Wednesday, April 14, 2021. The 

meeting will be held from 9:00 a.m. to 

5:00 p.m. (Mountain Standard Time). 

The RAC will also meet Wednesday, 

August 11, 2021. The meeting will be 

held from 9:00 a.m. to 5:00 p.m. 

(Mountain Standard Time). 

ADDRESSES: The April 21, 2021, meeting 

will be held virtually. 

The August 11, 2021, meeting is 

scheduled to be held at the BLM Idaho 

State Office, located at 1387 South 

Vinnell Way, Boise, Idaho 83709, in the 

Sagebrush/Ponderosa conference rooms. 

There will be an option to participate 

virtually as well. Virtual participation 

information will be posted online 2 

weeks in advance of each meeting at 

https://www.blm.gov/get-involved/ 

resource-advisory-council/near-you/ 

idaho. 

FOR FURTHER INFORMATION CONTACT: MJ 

Byrne, 1387 South Vinnell Way, Boise, 

Idaho 83709; (208) 373–4006; mbyrne@

blm.gov. Persons who use a 

telecommunications device for the deaf 

(TDD) may call the Federal Relay 

Service (FRS) at 1–800–877–8339 to 

contact the above individual during 

normal business hours. The FRS is 

available 24 hours a day, 7 days a week, 

to leave a message or question with the 

above individual. You will receive a 

reply during normal business hours. 

SUPPLEMENTARY INFORMATION: The Idaho 

RAC is chartered, and the 15 members 

are appointed by the Secretary of the 

Interior. Their diverse perspectives are 


khammond on DSKJM1Z7X2PROD with NOTICES
2452 Federal Register / Vol. 86, No. 7 / Tuesday, January 12, 2021 / Notices 

represented in commodity, noncommodity, and local interests. The 

RAC serves in an advisory capacity to 

BLM and USDA Forest Service officials 

concerning planning and management 

of public land and national forest 

resources located, in whole or part, 

within the State of Idaho. 

Agenda items for the April meeting 

include management of wildland fire 

and fuels and outdoor recreation; review 

of and/or recommendations regarding 

proposed actions by the BLM’s Boise, 

Twin, Falls, Idaho Falls, and/or Coeur 

d’Alene Districts and USDA Forest 

Service units; and any other business 

that may reasonably come before the 

RAC. Agenda items for the August 

meeting will be formalized at the 

conclusion of the April meeting. 

Final agendas will be posted online 2 

weeks in advance of each meeting at 

https://www.blm.gov/get-involved/ 

resource-advisory-council/near-you/ 

idaho. All meetings are open to the 

public in their entirety. Public comment 

periods will be held in the afternoon on 

each meeting day. Depending on the 

number of persons wishing to speak, 

and the time available, the time for 

individual comments may be limited. 

Comments can be mailed to: BLM Idaho 

State Office; Attn: MJ Byrne; 1387 South 

Vinnell Way; Boise, ID 83709. All 

comments received will be provided to 

the Idaho RAC members. 

Before including your address, phone 

number, email address, or other 

personal identifying information in your 

comments, please be aware that your 

entire comment—including your 

personal identifying information—may 

be made publicly available at any time. 

While you can ask us in your comment 

to withhold your personal identifying 

information from public review, we 

cannot guarantee we will be able to do 

so. 

(Authority: 43 CFR 1784.4–2) 

John F. Ruhs, 

Idaho State Director. 

[FR Doc. 2021–00437 Filed 1–11–21; 8:45 am] 

BILLING CODE 4331–11–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Ocean Energy Management 

[OMB Control Number 1010–0057; Docket 

ID: BOEM–2017–0016] 

Agency Information Collection 

Activities; Pollution Prevention and 

Control 

AGENCY: Bureau of Ocean Energy 

Management, Interior. 

ACTION: Notice of information collection; 

request for comment. 

SUMMARY: In accordance with the 

Paperwork Reduction Act of 1995, the 

Bureau of Ocean Energy Management 

(BOEM) proposes to renew its 

information collection control number 

1010–0057 through the Office of 

Management and Budget (OMB). 

DATES: Interested persons are invited to 

submit comments on or before February 

11, 2021. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection request (ICR) 

should be sent to OMB’s Desk Officer 

for the Department of the Interior at 

www.reginfo.gov/public/do/PRAMain 

within 30 days of publication of this 

notice. Find this ICR by selecting 

‘‘Department of the Interior’’ in the 

‘‘Select Agency’’ pulldown menu under 

‘‘Currently under Review’’, clicking the 

box marked ‘‘Only Show ICR For Public 

Comment’’ near the top left-hand side of 

the resulting web page, and scrolling 

down to OMB Control Number 1010– 

0057. Alternatively, the search function 

may be used. Please provide a copy of 

your comments to the BOEM 

Information Collection Clearance 

Officer, Anna Atkinson, by mail service 

addressed to her at Bureau of Ocean 

Energy Management, 45600 Woodland 

Road, Sterling, Virginia, 20166; or by 

email to anna.atkinson@boem.gov. 

Please reference OMB Control Number 

1010–0057 in the subject line of your 

comments. 

FOR FURTHER INFORMATION CONTACT: To 

request additional information about 

this ICR, contact Anna Atkinson by 

email or by telephone at 703–787–1025. 

You may also view the ICR at http://

www.reginfo.gov/public/do/PRAMain. 

SUPPLEMENTARY INFORMATION: In 

accordance with the Paperwork 

Reduction Act of 1995, BOEM provides 

the general public and other Federal 

agencies with an opportunity to 

comment on new, proposed, revised, 

and continuing collections of 

information. This helps BOEM assess 

the impact of the information collection 

requirements and minimize the public’s 

reporting burden. It also helps the 

public understand BOEM’s information 

collection requirements and provide the 

requested data in the desired format. 

Abstract: Section 5(a) of the Outer 

Continental Shelf Lands Act (OCSLA), 

as amended (43 U.S.C. 1334(a)), 

authorizes the Secretary of the Interior 

(Secretary) to prescribe rules and 

regulations to manage the mineral 

resources of the Outer Continental Shelf 

(OCS). Such rules and regulations apply 

to all operations conducted under a 

lease, right-of-use and easement, and 

pipeline right-of-way. 

Section 5(a)(8) of OCSLA requires that 

regulations prescribed by the Secretary 

include provisions ‘‘for compliance 

with the national ambient air quality 

standards pursuant to the Clean Air Act 

(42 U.S.C. 7401 et seq.), to the extent 

that activities authorized under this 

subchapter significantly affect the air 

quality of any State.’’ This information 

collection renewal concerns information 

that is submitted to BOEM under 30 

CFR part 550, subpart C, ‘‘Pollution 

Prevention and Control,’’ which 

implements section 5(a)(8), and related 

notices to lessees and operators (NTLs), 

which clarify and provide additional, 

nonbinding guidance on aspects of the 

regulations. BOEM uses this information 

to inform its decisions on plan approval, 

to ensure operations are conducted 

according to all applicable regulations 

and plan conditions of approval, and to 

inform State and regional planning 

organizations’ modeling efforts. 

BOEM prepares an emissions 

inventory every three years to help 

ensure that its regulations comply with 

section 5(a)(8) of OCSLA and to 

implement the requirements at 30 CFR 

550.303(k) and 550.304(g). These 

emission inventories provide the 

essential input that BOEM needs to 

assess the impacts of OCS oil and gas 

activity on the States as mandated by 

the OCSLA. Also, these inventories 

provide the States with essential 

information needed to perform their 

implementation plan demonstrations to 

the U.S. Environmental Protection 

Agency (USEPA) and the operators with 

essential data for their mandatory 

reporting of greenhouse gases to the 

USEPA. 

BOEM began planning for the next 

emissions inventory, scheduled for 

calendar year 2021, by issuing NTL No. 

2020–N03, 2021 OCS Emissions 

Inventory—Western Gulf of Mexico 

(GOM) and Adjacent to the North Slope 

Borough of the State of Alaska, on 

October 1, 2020. The NTL instructed 

lessees and operators on submitting 

information about their facility 

operations, as required by OCSLA and 

BOEM’s regulations, through BOEM’s 

new, web-based emissions reporting 

tool, the OCS Air Quality System (OCS 

AQS). OCS AQS allows operators to 

submit their facility activity data 

electronically into the system, 

instantaneously calculates monthly and 

annual emissions, assures and controls 

data quality, generates reports, such as 

emission inventory reports, and creates 

data graphics including geographic 


khammond on DSKJM1Z7X2PROD with NOTICES