30-Day Federal Register Notice

Federal Register / Vol. 86, No. 211 / Thursday, November 4, 2021 / Notices
Interested parties are invited to
comment on the PTCSP by submitting
written comments or data. During its
review of the PTCSP, FRA will consider
any comments or data submitted. See 49
CFR 236.1011(e). However, FRA may
elect not to respond to any particular
comment and, under 49 CFR
236.1009(d)(3), FRA maintains the
authority to approve or disapprove the
PTCSP at its sole discretion. FRA does
not anticipate scheduling a public
hearing regarding SDNX’s PTCSP
because the circumstances do not
appear to warrant a hearing. If any
interested party desires an opportunity
for oral comment, the party should
notify FRA in writing before the end of
the comment period and specify the
basis for their request.
Privacy Act Notice
Anyone can search the electronic
form of any written communications
and comments received into any of our
dockets by the name of the individual
submitting the comment (or signing the
document, if submitted on behalf of an
association, business, labor union, etc.).
In accordance with 49 CFR 211.3, FRA
solicits comments from the public to
better inform its decisions. DOT posts
these comments, without edit, including
any personal information the
commenter provides, to https://
www.regulations.gov, as described in
the system of records notice (DOT/ALL–
14 FDMS), which can be reviewed at
https://www.transportation.gov/privacy.
See https://www.regulations.gov/
privacy-notice for the privacy notice of
regulations.gov. To facilitate comment
tracking, we encourage commenters to
provide their name, or the name of their
organization; however, submission of
names is completely optional. If you
wish to provide comments containing
proprietary or confidential information,
please contact FRA for alternate
submission instructions.
Issued in Washington, DC.
Carolyn R. Hayward-Williams,
Director, Office of Railroad Systems and
Technology.
[FR Doc. 2021–23997 Filed 11–3–21; 8:45 am]
BILLING CODE 4910–06–P

DEPARTMENT OF TRANSPORTATION

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Federal Railroad Administration
[Docket Number FRA–2009–0078]

Petition for Amendment of Waiver of
Compliance
Under part 211 of title 49 Code of
Federal Regulations (CFR), this
document provides the public notice

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that on October 26, 2021, the American
Short Line and Regional Railroad
Association (ASLRRA) petitioned the
Federal Railroad Administration (FRA)
to amend a waiver of compliance from
certain provisions of the Federal hours
of service (HOS) laws contained at 49
U.S.C. 21103(a)(4), which, in part,
require a train employee to receive 48
hours off duty after initiating an on-duty
period for 6 consecutive days. The
relevant FRA Docket Number is FRA–
2009–0078.
Specifically, ASLRRA seeks to amend
its existing waiver to add five member
railroads that did not participate in the
original waiver, but now wish to
participate. ASLRRA states the
following railroads expressed a desire to
participate in the waiver, and maintain
at their headquarters supporting
documentation of employee support, as
required:
• Trans Global Solutions—Port of
Beaumont;
• Trans Global Solutions—Chevron—
Port Arthur, Texas;
• Trans Global Solutions—Cedar Port
Industrial Park;
• Salt Lake Garfield & Western
Railway; and
• Ohio River Scenic Railway.
A copy of the petition, as well as any
written communications concerning the
petition, is available for review online at
www.regulations.gov.
Interested parties are invited to
participate in these proceedings by
submitting written views, data, or
comments. FRA does not anticipate
scheduling a public hearing in
connection with these proceedings since
the facts do not appear to warrant a
hearing. If any interested party desires
an opportunity for oral comment and a
public hearing, they should notify FRA,
in writing, before the end of the
comment period and specify the basis
for their request.
All communications concerning these
proceedings should identify the
appropriate docket number and may be
submitted at http://
www.regulations.gov. Follow the online
instructions for submitting comments.
Communications received by
December 20, 2021 will be considered
by FRA before final action is taken.
Comments received after that date will
be considered if practicable. Anyone
can search the electronic form of any
written communications and comments
received into any of our dockets by the
name of the individual submitting the
comment (or signing the document, if
submitted on behalf of an association,
business, labor union, etc.). Under 5
U.S.C. 553(c), the U.S. Department of
Transportation (DOT) solicits comments

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from the public to better inform its
processes. DOT posts these comments,
without edit, including any personal
information the commenter provides, to
www.regulations.gov, as described in
the system of records notice (DOT/ALL–
14 FDMS), which can be reviewed at
https://www.transportation.gov/privacy.
See also https://www.regulations.gov/
privacy-notice for the privacy notice of
regulations.gov.
Issued in Washington, DC.
John Karl Alexy,
Associate Administrator for Railroad Safety
Chief Safety Officer.
[FR Doc. 2021–24009 Filed 11–3–21; 8:45 am]
BILLING CODE 4910–06–P

DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE
CORPORATION
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request
Office of the Comptroller of the
Currency (OCC), Treasury; Board of
Governors of the Federal Reserve
System (Board); and Federal Deposit
Insurance Corporation (FDIC).
ACTION: Joint notice and request for
comment.
AGENCY:

In accordance with the
requirements of the Paperwork
Reduction Act of 1995 (PRA), the OCC,
the Board, and the FDIC (the agencies)
may not conduct or sponsor, and the
respondent is not required to respond
to, an information collection unless it
displays a currently valid Office of
Management and Budget (OMB) control
number. On July 22, 2021, the agencies,
under the auspices of the Federal
Financial Institutions Examination
Council (FFIEC), requested public
comment for 60 days on proposals to
revise and extend for three years the
Consolidated Reports of Condition and
Income (Call Reports) (FFIEC 031,
FFIEC 041, and FFIEC 051), which is
currently an approved collection of
information. The agencies requested
comment on proposed changes to the
instructions for reporting of deferred tax
assets (DTAs) and to add a new item
related to the standardized approach for
counterparty credit risk (SA–CCR). The
comment period for the notice has
closed. The agencies are adding the new
item related to SA–CCR as proposed.

SUMMARY:

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Federal Register / Vol. 86, No. 211 / Thursday, November 4, 2021 / Notices

The agencies are deferring the proposed
changes to the instructions for reporting
of DTAs until a future notice, which
will also provide an opportunity for
additional comment on the instructions.
The agencies hereby give notice of their
plan to submit to OMB a request to
approve the revision and extension of
these information collections and again
invite comment on the renewal.
DATES: Comments must be submitted on
or before December 6, 2021.
ADDRESSES: Interested parties are
invited to submit written comments to
any or all of the agencies. All comments,
which should refer to the ‘‘Call Report
Revisions,’’ will be shared among the
agencies.
Written comments and
recommendations for the proposed
information collections should be sent
within 30 days of publication of this
notice to www.reginfo.gov/public/do/
PRAMain. You may find these particular
information collections by selecting
‘‘Currently under 30-day Review—Open
for Public Comments’’ or by using the
search function.
Comments should also be sent to:
OCC: You may submit comments,
which should refer to ‘‘Call Report
Revisions,’’ by any of the following
methods:
• Email: [email protected].
• Mail: Chief Counsel’s Office, Office
of the Comptroller of the Currency,
Attention: 1557–0081, 400 7th Street
SW, Suite 3E–218, Washington, DC
20219.
• Hand Delivery/Courier: 400 7th
Street SW, Suite 3E–218, Washington,
DC 20219.
Instructions: You must include
‘‘OCC’’ as the agency name and ‘‘1557–
0081’’ in your comment. In general, the
OCC will publish comments on
www.reginfo.gov without change,
including any business or personal
information provided, such as name and
address information, email addresses, or
phone numbers. Comments received,
including attachments and other
supporting materials, are part of the
public record and subject to public
disclosure. Do not include any
information in your comment or
supporting materials that you consider
confidential or inappropriate for public
disclosure.
You may review comments and other
related materials that pertain to this
information collection beginning on the
date of publication of the second notice
for this collection by the following
method:
• Viewing Comments Electronically:
Go to www.reginfo.gov. Hover over the
‘‘Information Collection Review’’ tab.

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Underneath the ‘‘Currently under
Review’’ section heading, from the dropdown menu select ‘‘Department of
Treasury’’ and then click ‘‘submit.’’ This
information collection can be located by
searching by OMB control number
‘‘1557–0081.’’ Upon finding the
appropriate information collection, click
on the related ‘‘ICR Reference Number.’’
On the next screen, select ‘‘View
Supporting Statement and Other
Documents’’ and then click on the link
to any comment listed at the bottom of
the screen.
• For assistance navigating
www.reginfo.gov, please contact the
Regulatory Information Service Center
at (202) 482–7340.
Board: You may submit comments,
which should refer to ‘‘Call Report
Revisions,’’ by any of the following
methods:
• Agency Website: http://www.federal
reserve.gov. Follow the instructions for
submitting comments at: http://
www.federalreserve.gov/generalinfo/
foia/ProposedRegs.cfm.
• Email: regs.comments@
federalreserve.gov. Include ‘‘Call Report
Revisions’’ in the subject line of the
message.
• Fax: (202) 452–3819 or (202) 452–
3102.
• Mail: Ann E. Misback, Secretary,
Board of Governors of the Federal
Reserve System, 20th Street and
Constitution Avenue NW, Washington,
DC 20551.
All public comments are available on
the Board’s website at https://
www.federalreserve.gov/apps/foia/
proposedregs.aspx as submitted, unless
modified for technical reasons.
Accordingly, your comments will not be
edited to remove any identifying or
contact information.
FDIC: You may submit comments,
which should refer to ‘‘Call Report
Revisions,’’ by any of the following
methods:
• Agency Website: https://
www.fdic.gov/regulations/laws/federal/.
Follow the instructions for submitting
comments on the FDIC’s website.
• Federal eRulemaking Portal:
https://www.regulations.gov. Follow the
instructions for submitting comments.
• Email: [email protected].
Include ‘‘Call Report Revisions’’ in the
subject line of the message.
• Mail: Manuel E. Cabeza, Counsel,
Attn: Comments, Room MB–3128,
Federal Deposit Insurance Corporation,
550 17th Street NW, Washington, DC
20429.
• Hand Delivery: Comments may be
hand delivered to the guard station at
the rear of the 550 17th Street Building

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(located on F Street) on business days
between 7:00 a.m. and 5:00 p.m.
• Public Inspection: All comments
received will be posted without change
to https://www.fdic.gov/regulations/
laws/federal/ including any personal
information provided. Paper copies of
public comments may be requested from
the FDIC Public Information Center by
telephone at (877) 275–3342 or (703)
562–2200.
FOR FURTHER INFORMATION CONTACT: For
further information about the proposed
revisions to the information collections
discussed in this notice, please contact
any of the agency staff whose names
appear below. In addition, copies of the
report forms and instructions for the
Call Reports can be obtained at the
FFIEC’s website (https://www.ffiec.gov/
ffiec_report_forms.htm).
OCC: Kevin Korzeniewski, Counsel,
Chief Counsel’s Office, (202) 649–5490.
Board: Nuha Elmaghrabi, Federal
Reserve Board Clearance Officer, (202)
452–3884, Office of the Chief Data
Officer, Board of Governors of the
Federal Reserve System, 20th and C
Streets NW, Washington, DC 20551.
Telecommunications Device for the Deaf
(TDD) users may call (202) 263–4869.
FDIC: Manuel E. Cabeza, Counsel,
(202) 898–3767, Legal Division, Federal
Deposit Insurance Corporation, 550 17th
Street NW, Washington, DC 20429.
SUPPLEMENTARY INFORMATION:
I. Report Summary
The agencies propose to extend for
three years, with revision, the FFIEC
031, FFIEC 041, and FFIEC 051 Call
Reports.
Report Title: Consolidated Reports of
Condition and Income (Call Report).
Form Number: FFIEC 031
(Consolidated Reports of Condition and
Income for a Bank with Domestic and
Foreign Offices), FFIEC 041
(Consolidated Reports of Condition and
Income for a Bank with Domestic
Offices Only), and FFIEC 051
(Consolidated Reports of Condition and
Income for a Bank with Domestic
Offices Only and Total Assets Less Than
$5 Billion).
Frequency of Response: Quarterly.
Affected Public: Business or other forprofit.
Type of Review: Revision and
extension of currently approved
collections.
OCC
OMB Control No.: 1557–0081.
Estimated Number of Respondents:
1,090 national banks and federal savings
associations.

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Federal Register / Vol. 86, No. 211 / Thursday, November 4, 2021 / Notices
Estimated Average Burden per
Response: 42.10 burden hours per
quarter to file.
Estimated Total Annual Burden:
183,556 burden hours to file.
Board
OMB Control No.: 7100–0036.
Estimated Number of Respondents:
728 state member banks.
Estimated Average Burden per
Response: 45.62 burden hours per
quarter to file.
Estimated Total Annual Burden:
132,845 burden hours to file.
FDIC
OMB Control No.: 3064–0052.
Estimated Number of Respondents:
3,209 insured state nonmember banks
and state savings associations.
Estimated Average Burden per
Response: 40.13 burden hours per
quarter to file.
Estimated Total Annual Burden:
515,109 burden hours to file.
The estimated average burden hours
collectively reflect the estimates for the
FFIEC 031, the FFIEC 041, and the
FFIEC 051 reports for each agency.
When the estimates are calculated by
type of report across the agencies, the
estimated average burden hours per
quarter are 86.49 (FFIEC 031), 55.53
(FFIEC 041), and 35.38 (FFIEC 051). The
changes to the FFIEC 031, FFIEC 041
and FFIEC 051 Call Report forms and
instructions proposed in this notice
would not have an impact on the
existing burden estimates. The
estimated burden per response for the
quarterly filings of the Call Report is an
average that varies by agency because of
differences in the composition of the
institutions under each agency’s
supervision (e.g., size distribution of
institutions, types of activities in which
they are engaged, and existence of
foreign offices).
Type of Review: Extension and
revision of currently approved
collections. In addition to the proposed
revisions discussed below, Call Reports
are periodically updated to clarify
instructional guidance and correct
grammatical and typographical errors on
the forms and instructions, which are
published on the FFIEC website.1 These
non-substantive updates may also be
commented upon.
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Legal Basis and Need for Collections
The Call Report information
collections are mandatory: 12 U.S.C. 161
(national banks), 12 U.S.C. 324 (state
member banks), 12 U.S.C. 1817 (insured
1 www.ffiec.gov/forms031.htm; www.ffiec.gov/
forms041.htm; www.ffiec.gov/forms051.htm.

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state nonmember commercial and
savings banks), and 12 U.S.C. 1464
(federal and state savings associations).
At present, except for selected data
items and text, these information
collections are not given confidential
treatment.
Banks and savings associations
submit Call Report data to the agencies
each quarter for the agencies’ use in
monitoring the condition, performance,
and risk profile of individual
institutions and the industry as a whole.
Call Report data serve a regulatory or
public policy purpose by assisting the
agencies in fulfilling their shared
missions of ensuring the safety and
soundness of financial institutions and
the financial system and protecting
consumer financial rights, as well as
agency-specific missions affecting
national and state-chartered institutions,
such as conducting monetary policy,
ensuring financial stability, and
administering federal deposit insurance.
Call Reports are the source of the most
current statistical data available for
identifying areas of focus for on-site and
off-site examinations. Among other
purposes, the agencies use Call Report
data in evaluating institutions’ corporate
applications, including interstate merger
and acquisition applications for which
the agencies are required by law to
determine whether the resulting
institution would control more than 10
percent of the total amount of deposits
of insured depository institutions in the
United States. Call Report data also are
used to calculate institutions’ deposit
insurance assessments and national
banks’ and federal savings associations’
semiannual assessment fees.
II. Current Actions
A. New Item for SA–CCR
On January 24, 2020, the agencies
issued a final rule 2 (SA–CCR final rule)
that amends the regulatory capital rule
to implement a new approach for
calculating the exposure amount for
derivative contracts for purposes of
calculating total risk-weighted assets
(RWA), which is called SA–CCR. The
final rule also incorporates SA–CCR into
the determination of the exposure
amount of derivatives for total leverage
exposure under the supplementary
leverage ratio and the cleared
transaction framework under the capital
rule. Banking institutions that are not
advanced approaches institutions may
elect to use SA–CCR to calculate
standardized total RWA by notifying
2 85

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their appropriate federal supervisor.3
Advanced approaches institutions are
required to use SA–CCR to calculate
standardized total RWA starting on
January 1, 2022. Advanced approaches
institutions may adopt SA–CCR prior to
January 1, 2022, but must notify their
appropriate federal supervisor of early
adoption.4
On July 22, 2021, the agencies
proposed to revise Schedule RC–R, Part
I, Regulatory Capital Components and
Ratios, on all versions of the Call Report
by adding a new line item 31.b,
‘‘Standardized Approach for
Counterparty Credit Risk opt-in
election.’’ 5 The agencies proposed to
add this new item to identify
institutions that have chosen to early
adopt or voluntarily elect SA–CCR. This
information allows for enhanced
comparability of the reported derivative
data and for better supervision of the
implementation of the framework at
these institutions. Due to the inherent
complexity of adopting SA–CCR,
identification of non-advanced
approaches institutions that choose to
voluntarily adopt SA–CCR is
particularly important for their
supervision.
The comment period for the July 2021
notice ended on September 20, 2021.
The agencies received one comment that
was generally supportive of the
proposed new Call Report line item
related to the SA–CCR final rule. The
agencies did not receive any other
comments on the proposed change and
intend to add the new item for SA–CCR
as proposed. The agencies made
available on the FFIEC website redline
changes related to SA–CCR in the forms
and instructions for Schedule RC–R,
Part I, Regulatory Capital Components
and Ratios, and the agencies will use
these same redline changes for this
notice as well.
B. Instruction Revisions for DTAs
On May 10, 2021, the agencies
published a proposed rule on Tax
Allocation Agreements (Tax NPR) with
request for comment.6 Consistent with
the proposed requirements and
discussion in the Tax NPR, the agencies
proposed to revise the Call Report
instructions Glossary entry for ‘‘Income
Taxes’’ to address treatment of
temporary difference deferred and
operating loss and tax credit
3 12 CFR 3.34(a)(1)(ii) (OCC); 12 CFR
217.34(a)(1)(ii) (Board); 12 CFR 324.34(a)(1)(ii)
(FDIC).
4 12 CFR 3.300(g) (OCC); 12 CFR 217.300(h)
(Board); 12 CFR 324.300(g) (FDIC).
5 86 FR 38810 (July 22, 2021) (July 2021 notice).
6 86 FR 24755 (May 10, 2021).

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Federal Register / Vol. 86, No. 211 / Thursday, November 4, 2021 / Notices

carryforward DTAs in the July 2021
notice.
The agencies are still considering
comments received on the Tax NPR.
Therefore, the agencies are deferring
consideration of any instruction changes
related to DTAs to a future Paperwork
Reduction Act notice, which will also
provide an opportunity for additional
comment on the instructions. The
agencies did receive two comments on
the proposed instruction revisions for
DTAs, which will be considered when
developing that notice.
III. Timing
As stated in the July 2021 notice, the
proposed reporting change for the new
item related to SA–CCR would take
effect starting with the December 31,
2021, Call Report.
IV. Request for Comment
Public comment is requested on all
aspects of this joint notice. Comment is
specifically invited on:
(a) Whether the proposed revisions to
the collections of information that are
the subject of this notice are necessary
for the proper performance of the
agencies’ functions, including whether
the information has practical utility;
(b) The accuracy of the agencies’
estimates of the burden of the
information collections as they are
proposed to be revised, including the
validity of the methodology and
assumptions used;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(d) Ways to minimize the burden of
information collections 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.
Comments submitted in response to
this joint notice will be shared among
the agencies.
Patrick T. Tierney,
Assistant Director, Bank Advisory Office of
the Comptroller of the Currency.

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Board of Governors of the Federal Reserve
System.
Michele Taylor Fennell,
Deputy Associate Secretary of the Board.
Federal Deposit Insurance Corporation.
Dated at Washington, DC, on October 28,
2021.
James P. Sheesley,
Assistant Executive Secretary.
[FR Doc. 2021–24060 Filed 11–3–21; 8:45 am]
BILLING CODE 4810–33–P; 6210–01–P, 6714–01–P

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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:

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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Form 8928, Return of Certain Excise
Taxes of the Internal Revenue Code and
information collection requirements
related to employer comparable
contributions of HSAs and requirement
for filing excise tax under section
4980B, 4980D, 4980E & 4980G.
DATES: Written comments should be
received on or before January 3, 2022 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to Sara Covington, at Internal
Revenue Service, Room 6525, 1111
Constitution Avenue NW, Washington,
DC 20224, or at (737) 800–6149 or
through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Form 8928—Return of Certain
Excise Taxes Under Chapter 43 of the
Internal Revenue Code & TD 9457—
Employer Comparable Contributions to
HSAs and requirement of Return for
filing excise taxes under sections 4980B,
4980D, 4980E and 4980G.
OMB Number: 1545–2146.
Form Number: 8928.
Regulation Project Number: REG–
120476–07 (TD 9457).
Abstract: Form 8928 is used by
employers, group health plans HMOs,
and third-party administrators to report
and pay excise taxes due for failures
under sections 4980B, 4980D, 4980E,
and 4980G. The information results
from the requirement form TD 9457 to
file a return for the payment of the
excise taxes under sections 4980B,
4980D, 4980E, and 4980G of the code.
SUMMARY:

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Current Actions: There are no changes
being made to the form or this existing
regulation at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
organizations, and individuals.
Estimated Number of Respondents:
68.
Estimated Time per Respondent:
23.48 hours.
Estimated Total Annual Burden
Hours: 1,597.
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: November 1, 2021.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2021–24088 Filed 11–3–21; 8:45 am]
BILLING CODE 4830–01–P

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