12076 Federal Register / Vol. 86, No. 38 / Monday, March 1, 2021 / Notices 

truck-climbing-lane/. This notice 

applies to all Federal agency decisions 

as of the issuance date of this notice and 

all laws under which such actions were 

taken, including but not limited to: 

1. Council on Environmental Quality 

Regulations 

2. National Environmental Policy Act of 

1969, as amended, 42 U.S.C. 4321 et 

seq. 

3. Federal-Aid Highway Act of 1970, 23 

U.S.C. 109 

4. MAP–21, the Moving Ahead for 

Progress in the 21st Century Act 

(Pub. L. 112–141) 

5. Clean Air Act Amendments of 1990 

(CAAA) 

6. Clean Water Act of 1977 and 1987 

7. Federal Water Pollution Control Act 

of 1972 (see Clean Water Act of 

1977 & 1987) 

8. Federal Land Policy and Management 

Act of 1976 (Paleontological 

Resources) 

9. Noise Control Act of 1972 

10. Endangered Species Act of 1973 

11. Executive Order 11990, Protection of 

Wetlands 

12. Executive Order 13112, Invasive 

Species 

13. Executive Order 13186, Migratory 

Birds 

14. Fish and Wildlife Coordination Act 

of 1934, as amended 

15. Migratory Bird Treaty Act 

16. Executive Order 11988, Floodplain 

Management 

17. Executive Order 12898, Federal 

Actions to Address Environmental 

Justice and Low-income 

Populations 

(Catalog of Federal Domestic Assistance 

Program Number 20.205, Highway Planning 

and Construction. The regulations 

implementing Executive Order 12372 

regarding intergovernmental consultation on 

Federal programs and activities apply to this 

program.) 

(Authority: 23 U.S.C. 139(l)(1)) 

Issued on: February 23, 2021. 

Rodney Whitfield, 

Director, Financial Services, Federal Highway 

Administration, California Division. 

[FR Doc. 2021–04099 Filed 2–26–21; 8:45 am] 

BILLING CODE 4910–RY–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the general public and other 

Federal agencies to take this 

opportunity to comment on continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995. 

The IRS is soliciting comments 

concerning adopted ‘‘aggregate 

treatment’’ with respect to income 

inclusion amounts arising from section 

951A (the global intangible low tax 

income inclusion or GILTI) for 

partnerships. 

DATES: Written comments should be 

received on or before April 30, 2021 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form should be directed to 

Paul Adams, at (737) 800–6149 or 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet, at Paul.D.Adams@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: S Corporation Guidance under 

Section 958 (Rules for Determining 

Stock Ownership) and Guidance 

Regarding the Treatment of Qualified 

Improvement Property under the 

Alternative Depreciation System for 

Purposes of the QBAI Rules for FDII and 

GILTI. 

OMB Number: 1545–2291. 

Regulation Numbers: TD 9986 and 

Notice 2020–69. 

Abstract: The Treasury Department 

and the IRS published final regulations 

(TD 9866) in the Federal Register (84 FR 

29288) under § 951A (final regulations). 

The final regulations adopted ‘‘aggregate 

treatment’’ with respect to income 

inclusion amounts arising from section 

951A (the global intangible low tax 

income inclusion or GILTI) for 

partnerships. Under aggregate treatment, 

for purposes of determining the GILTI 

inclusion amount of any partner of a 

domestic partnership, each partner is 

treated as proportionately owning the 

stock of a controlled foreign corporation 

(CFC) owned by the partnership within 

the meaning of § 958(a) in the same 

manner as if the domestic partnership 

were a foreign partnership. Because 

only a U.S. person that is a U.S. 

shareholder can have a GILTI inclusion 

amount, a partner that is not a U.S. 

shareholder of a partnership-owned CFC 

does not have a GILTI inclusion amount 

determined by reference to the 

partnership-owned CFC. Section 

1.951A–1(e)(1) applies to taxable years 

of foreign corporations beginning after 

December 31, 2017, and to taxable years 

of U.S. shareholders in which or with 

which such taxable years of foreign 

corporations’ end. Current Actions: 

There are no changes being made to the 

regulations at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, or 

Households. 

Estimated Number of Respondents: 

3,688. 

Estimated Time per Respondent: .5 

minutes. 

Estimated Total Annual Burden 

Hours: 1,844 hours. 

The following paragraph applies to all 

of the collections of information covered 

by this notice. 

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. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: February 23, 2021. 

Chakinna B. Clemons, 

Supervisor Tax Analyst. 

[FR Doc. 2021–04109 Filed 2–26–21; 8:45 am] 

BILLING CODE 4830–01–P