Federal Register / Vol. 74, No. 181 / Monday, September 21, 2009 / Proposed Rules 48049 

Flooding source(s) Location of referenced elevation** 

* Elevation in feet 

(NGVD) 

+ Elevation in feet (NAVD) 

# Depth in feet above 

ground 

∧ Elevation in meters 

(MSL) 

Communities affected 

Effective Modified 

Approximately 2,100 feet upstream of intersection of 

Old Weston Road and County Route 5/7 (Mudlick 

Run).

None +1,415 

Unnamed Tributary No. 1 to 

Fink Run (Backwater flooding from Buckhannon 

River).

Approximately at the area bounded by US Route 33, 

Wabash Avenue, and County Route 33/1.

None +1,415 Unincorporated Areas of 

Upshur County. 

* National Geodetic Vertical Datum. 

+ North American Vertical Datum. 

# Depth in feet above ground. 

∧ Mean Sea Level, rounded to the nearest 0.1 meter. 

** BFEs to be changed include the listed downstream and upstream BFEs, and include BFEs located on the stream reach between the referenced locations above. Please refer to the revised Flood Insurance Rate Map located at the community map repository (see below) for 

exact locations of all BFEs to be changed. 

Send comments to Kevin C. Long, Acting Chief, Engineering Management Branch, Mitigation Directorate, Federal Emergency Management 

Agency, 500 C Street, SW., Washington, DC 20472. 

ADDRESSES 

Unincorporated Areas of Upshur County 

Maps are available for inspection at 38 West Main Street, Buckhannon, WV 26201. 

(Catalog of Federal Domestic Assistance No. 

97.022, ‘‘Flood Insurance.’’) 

Deborah S. Ingram, 

Acting Deputy Assistant Administrator for 

Mitigation, Mitigation Directorate, 

Department of Homeland Security, Federal 

Emergency Management Agency. 

[FR Doc. E9–22581 Filed 9–18–09; 8:45 am] 

BILLING CODE 9110–12–P 

DEPARTMENT OF TRANSPORTATION 

Surface Transportation Board 

49 CFR Part 1135 

[STB Ex Parte No. 682] 

Annual Submission of Tax Information 

for Use in the Revenue Shortfall 

Allocation Method 

AGENCY: Surface Transportation Board, 

DOT. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: The Surface Transportation 

Board (Board) proposes that the 

Association of American Railroads 

(AAR) annually update each Class I 

railroad’s weighted average State tax 

rate for use in the Revenue Shortfall 

Allocation Method (RSAM), which 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, STB Docket No. 646 

(Sub-No. 1) (STB served Sept. 5, 2007) 

(Simplified Standards). Pursuant to 49 

U.S.C. 11145, the Board proposes that 

AAR calculate the weighted average 

State tax rate using the number of miles 

operated by each Class I carrier in each 

state and the corporate income tax rates 

for each State. The Board proposes that 

AAR submit this information on or 

before the due date for the Class I 

railroads to submit their Annual Report 

R–1, Schedule 250. 

DATES: Comments must be filed by 

October 21, 2009. Replies are due 

November 10, 2009. 

ADDRESSES: Comments may be 

submitted either via the Board’s e-filing 

format or in the traditional paper 

format. Any person using e-filing should 

attach a document and otherwise 

comply with the instructions at the EFILING link on the Board’s Web site, at 

http://www.stb.dot.gov. Any person 

submitting a filing in the traditional 

paper format should send an original 

and 10 copies to: Surface Transportation 

Board, Attn: STB Ex Parte No. 682, 395 

E Street, SW., Washington, DC 20423– 

0001. 

Copies of written comments will be 

available for viewing and self-copying at 

the Board’s Public Docket Room, Room 

131, and will be posted to the Board’s 

Web site. 

FOR FURTHER INFORMATION CONTACT: 

Timothy J. Strafford at (202) 245–0356. 

Assistance for the hearing impaired is 

available through the Federal 

Information Relay Service (FIRS) at 

1–800–877–8339. 

SUPPLEMENTARY INFORMATION: The Board 

recently completed a revision to its 

methodology for calculating RSAM, one 

of the three benchmarks used in the rate 

standard applied to the smallest rate 

disputes under Simplified Standards. 

See Simplified Standards for Rail Rate 

Cases—Taxes in Revenue Shortfall 

Allocation Method, STB Ex Parte No. 

646 (Sub-No. 2) (STB served May 11, 

2009) (RSAM Taxes). Specifically, that 

revision addressed the methodology 

used to calculate railroad-specific tax 

rates to be reflected in RSAM. The 

calculation of the railroad-specific 

weighted average state tax rates 

requires, as one component, the state tax 

rates applicable to each Class I railroad, 

which can vary by state and railroad 

depending on a number of factors. The 

Board noted in RSAM Taxes that, 

because of this variance, the Board 

would need updated tax information on 

an annual basis. Therefore, the Board is 

now instituting this proceeding to 

propose that AAR annually update each 

Class I railroad’s weighted average state 

tax information. 

Under the Board’s proposal the AAR 

would calculate the weighted average 

state tax rate for each Class I railroad 

using the state corporate income tax 

rates and the number of miles operated 

by each carrier in each state for the 

previous year. For the state corporate 

income tax rates, AAR would use the 

state corporate tax information 


srobinson on DSKHWCL6B1PROD with PROPOSALS
48050 Federal Register / Vol. 74, No. 181 / Monday, September 21, 2009 / Proposed Rules 

1See http://www.taxfoundation.org. 

2As the Board explained in RSAM Taxes, AAR 

had to adjust some of the State tax information 

reported on the Tax Foundation Web site due to the 

need for updated information, the Tax Foundation’s 

rounding of tax rates for certain States, or carrieror State-specific adjustments such as franchise 

taxes, tax surcharges, and utility franchise taxes. 

published on the website of the Tax 

Foundation,1 adjusted as necessary.2

For the route-mile portion of the average 

state tax equation, AAR would use 

information from each railroads’ 

respective R–1 Schedule 702 (Miles of 

Road at Close of Year—By States and 

Territories (Single Track)), column (g) of 

Schedule 702, which lists the total miles 

operated, including both ‘‘line owned’’ 

and ‘‘line operated under trackage 

rights.’’ AAR would also be required to 

submit workpapers detailing its 

calculations. 

The Board proposes that AAR submit 

the state tax information annually on or 

before the due date for the Class I 

railroads to file their Annual Report R– 

1, Schedule 250, which is currently 

April 30 of each year. The Board 

proposes that within 10 days of 

receiving the AAR’s state tax 

information, it would issue a notice that 

the AAR has filed the state tax 

information and publish that notice in 

the Federal Register. The Board would 

allow a period of 30 days from the date 

of the notice for interested parties to 

comment. If no comments are received 

within 30 days, then the tax rates 

submitted will automatically be adopted 

on the 31st day. This tax information 

would then be used for calculating the 

RSAM figures for that year. If comments 

opposing AAR’s calculations are timely 

filed, AAR would have 20 days to 

respond. The Board would then review 

the submission and comments and serve 

a decision, within 60 days from the 

close of the record, that either accepts, 

rejects, or modifies the AAR’s railroadspecific tax information. 

With regard to the Regulatory 

Flexibility Act of 1980, 5 U.S.C. 601– 

612, this proposed action directly 

impacts the representative association 

for the Class I railroads but does not 

directly impact small entities within the 

meaning of the Regulatory Flexibility 

Act. Accordingly, pursuant to 5 U.S.C. 

605(b), the Board certifies that the 

regulations proposed herein will not 

have a significant impact on a 

substantial number of small entities 

within the meaning of the Regulatory 

Flexibility Act. A copy of this decision 

is being provided to the Chief Counsel 

for Advocacy, Small Business 

Administration. 

This action will not significantly 

affect either the quality of the human 

environment or the conservation of 

energy resources. 

List of Subjects in 49 CFR Part 1135 

Administrative practice and 

procedure, Railroads, and Reporting and 

recordkeeping requirements. 

Authority: 5 U.S.C. 553 and 49 U.S.C. 721 

and 10708. 

By the Board, Chairman Elliott, Vice 

Chairman Nottingham, and Commissioner 

Mulvey. 

Jeffery Herzig, 

Clearance Clerk. 

Appendix 

For the reasons set forth in the 

preamble, the Surface Transportation 

Board proposes to amend part 1135 of 

title 49, chapter X, of the Code of 

Federal Regulations as follows: 

PART 1135—REPORTING 

REQUIREMENTS FOR RATE 

PROCEEDINGS 

1. The authority citation for part 1135 

is revised to read as follows: 

Authority: 5 U.S.C. 553, and 49 U.S.C. 721, 

10701, 10704, 10708, and 11145. 

2. Add § 1135.2 to read as follows: 

§ 1135.2 Revenue Shortfall Allocation 

Method: Annual state tax information. 

(a) To enable the Board to calculate 

the revenue shortfall allocation method 

(RSAM), which is one of the three 

benchmarks that are used to determine 

the reasonableness of a challenged rate 

under one standard of the Board’s 

Simplified Standards for Rail Rate 

Cases, STB Docket No. 646 (Sub-No. 1) 

(STB served Sept. 5, 2007), the 

Association of American Railroads 

(AAR) shall file with the Board on or 

before the due date for the Class I 

railroads to submit their Annual Report 

R–1, Schedule 250, the weighted 

average state tax rates applicable to each 

Class I railroad for the previous year. 

The AAR shall submit workpapers 

detailing its calculations. 

(b) The Board will serve and publish 

in the Federal Register within 10 days 

of the AAR’s filing. 

(c) Any interested party may file 

comments on AAR’s filing within 30 

days of the notice described in 

paragraph (b) of this section. If no 

comments are received within 30 days, 

the Board will automatically adopt 

AAR’s weighted average state tax rates 

on the 31st day. If comments opposing 

AAR’s calculations are received, AAR’s 

response is due within 20 days of the 

comments. The Board will review the 

submission and comments and serve a 

decision within 60 days from the date 

of the close of the record that either 

accepts, rejects, or modifies the AAR’s 

railroad-specific tax information. 

[FR Doc. E9–22604 Filed 9–18–09; 8:45 am] 

BILLING CODE 4915–01–P 


srobinson on DSKHWCL6B1PROD with PROPOSALS