Notification of Temporary Travel Restrictions Applicable to Land Ports of Entry and Ferries Service Between the United States and Canada, 4969-4970 [2021-01028]
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Federal Register / Vol. 86, No. 11 / Tuesday, January 19, 2021 / Rules and Regulations
temporary in nature and shall remain in
effect until 11:59 p.m. EST on February
21, 2021. This Notification may be
amended or rescinded prior to that time,
based on circumstances associated with
the specific threat.8
The Commissioner of U.S. Customs
and Border Protection (CBP) is hereby
directed to prepare and distribute
appropriate guidance to CBP personnel
on the continued implementation of the
temporary measures set forth in this
Notification. The CBP Commissioner
may determine that other forms of
travel, such as travel in furtherance of
economic stability or social order,
constitute ‘‘essential travel’’ under this
Notification. Further, the CBP
Commissioner may, on an
individualized basis and for
humanitarian reasons or for other
purposes in the national interest, permit
the processing of travelers to the United
States not engaged in ‘‘essential travel.’’
Peter T. Gaynor,
Acting Secretary, U.S. Department of
Homeland Security.
[FR Doc. 2021–01029 Filed 1–15–21; 8:45 am]
BILLING CODE 9112–FP–P
DEPARTMENT OF HOMELAND
SECURITY
U.S. Customs and Border Protection
19 CFR Chapter I
Notification of Temporary Travel
Restrictions Applicable to Land Ports
of Entry and Ferries Service Between
the United States and Canada
Office of the Secretary, U.S.
Department of Homeland Security; U.S.
Customs and Border Protection, U.S.
Department of Homeland Security.
ACTION: Notification of continuation of
temporary travel restrictions.
AGENCY:
This document announces the
decision of the Secretary of Homeland
Security (Secretary) to continue to
temporarily limit the travel of
individuals from Canada into the United
States at land ports of entry along the
United States-Canada border. Such
travel will be limited to ‘‘essential
travel,’’ as further defined in this
document.
khammond on DSKJM1Z7X2PROD with RULES
SUMMARY:
These restrictions go into effect
at 12 a.m. Eastern Standard Time (EST)
on January 22, 2021 and will remain in
DATES:
8 DHS is working closely with counterparts in
Mexico and Canada to identify appropriate public
health conditions to safely ease restrictions in the
future and support U.S. border communities.
VerDate Sep<11>2014
16:33 Jan 17, 2021
Jkt 253001
effect until 11:59 p.m. EST on February
21, 2021.
FOR FURTHER INFORMATION CONTACT:
Stephanie Watson, Office of Field
Operations Coronavirus Coordination
Cell, U.S. Customs and Border
Protection (CBP) at 202–325–0840.
SUPPLEMENTARY INFORMATION:
Background
On March 24, 2020, DHS published
notice of the Secretary’s decision to
temporarily limit the travel of
individuals from Canada into the United
States at land ports of entry along the
United States-Canada border to
‘‘essential travel,’’ as further defined in
that document.1 The document
described the developing circumstances
regarding the COVID–19 pandemic and
stated that, given the outbreak and
continued transmission and spread of
the virus associated with COVID–19
within the United States and globally,
the Secretary had determined that the
risk of continued transmission and
spread of the virus associated with
COVID–19 between the United States
and Canada posed a ‘‘specific threat to
human life or national interests.’’ The
Secretary later published a series of
notifications continuing such
limitations on travel until 11:59 p.m.
EST on January 21, 2021.2
The Secretary has continued to
monitor and respond to the COVID–19
pandemic. As of the week of January 4,
there have been over 83.3 million
confirmed cases globally, with over 1.8
million confirmed deaths.3 There have
been over 20.7 million confirmed and
1 85 FR 16548 (Mar. 24, 2020). That same day,
DHS also published notice of the Secretary’s
decision to temporarily limit the travel of
individuals from Mexico into the United States at
land ports of entry along the United States-Mexico
border to ‘‘essential travel,’’ as further defined in
that document. 85 FR 16547 (Mar. 24, 2020).
2 See 85 FR 83432 (Dec. 22, 2020); 85 FR 74603
(Nov. 23, 2020); 85 FR 67276 (Oct. 22, 2020); 85 FR
59670 (Sept. 23, 2020); 85 FR 51634 (Aug. 21,
2020); 85 FR 44185 (July 22, 2020); 85 FR 37744
(June 24, 2020); 85 FR 31050 (May 22, 2020); 85 FR
22352 (Apr. 22, 2020). DHS also published parallel
notifications of the Secretary’s decisions to
continue temporarily limiting the travel of
individuals from Mexico into the United States at
land ports of entry along the United States-Mexico
border to ‘‘essential travel.’’ See 85 FR 83433 (Dec.
22, 2020); 85 FR 74604 (Nov. 23, 2020); 85 FR
67275 (Oct. 22, 2020); 85 FR 59669 (Sept. 23, 2020);
85 FR 51633 (Aug. 21, 2020); 85 FR 44183 (July 22,
2020); 85 FR 37745 (June 24, 2020); 85 FR 31057
(May 22, 2020); 85 FR 22353 (Apr. 22, 2020). Both
December notices contained typos with respect to
the end date of the extension; as of December 23,
2020, correction notices were pending publication
in the Federal Register.
3 WHO, Coronavirus disease 2019 (COVID–19)
Weekly Epidemiological Update (Jan. 5, 2021),
available at https://www.who.int/publications/m/
item/weekly-epidemiological-update—5-january2021.
PO 00000
Frm 00093
Fmt 4700
Sfmt 4700
4969
probable cases within the United
States,4 over 587,000 confirmed cases in
Canada,5 and over 1.4 million
confirmed cases in Mexico.6
Notice of Action
Given the outbreak and continued
transmission and spread of COVID–19
within the United States and globally,
the Secretary has determined that the
risk of continued transmission and
spread of the virus associated with
COVID–19 between the United States
and Canada poses an ongoing ‘‘specific
threat to human life or national
interests.’’
U.S. and Canadian officials have
mutually determined that non-essential
travel between the United States and
Canada poses additional risk of
transmission and spread of the virus
associated with COVID–19 and places
the populace of both nations at
increased risk of contracting the virus
associated with COVID–19. Moreover,
given the sustained human-to-human
transmission of the virus, returning to
previous levels of travel between the
two nations places the personnel
staffing land ports of entry between the
United States and Canada, as well as the
individuals traveling through these
ports of entry, at increased risk of
exposure to the virus associated with
COVID–19. Accordingly, and consistent
with the authority granted in 19 U.S.C.
1318(b)(1)(C) and (b)(2),7 I have
4 CDC, COVID Data Tracker (accessed Jan. 6,
2021), available at https://covid.cdc.gov/covid-datatracker/.
5 WHO, COVID–19 Weekly Epidemiological
Update (Jan. 5, 2021).
6 Id.
7 19 U.S.C. 1318(b)(1)(C) provides that
‘‘[n]otwithstanding any other provision of law, the
Secretary of the Treasury, when necessary to
respond to a national emergency declared under the
National Emergencies Act (50 U.S.C. 1601 et seq.)
or to a specific threat to human life or national
interests,’’ is authorized to ‘‘[t]ake any . . . action
that may be necessary to respond directly to the
national emergency or specific threat.’’ On March
1, 2003, certain functions of the Secretary of the
Treasury were transferred to the Secretary of
Homeland Security. See 6 U.S.C. 202(2), 203(1).
Under 6 U.S.C. 212(a)(1), authorities ‘‘related to
Customs revenue functions’’ were reserved to the
Secretary of the Treasury. To the extent that any
authority under section 1318(b)(1) was reserved to
the Secretary of the Treasury, it has been delegated
to the Secretary of Homeland Security. See Treas.
Dep’t Order No. 100–16 (May 15, 2003), 68 FR
28322 (May 23, 2003). Additionally, 19 U.S.C.
1318(b)(2) provides that ‘‘[n]otwithstanding any
other provision of law, the Commissioner of U.S.
Customs and Border Protection, when necessary to
respond to a specific threat to human life or
national interests, is authorized to close temporarily
any Customs office or port of entry or take any other
lesser action that may be necessary to respond to
the specific threat.’’ Congress has vested in the
Secretary of Homeland Security the ‘‘functions of
all officers, employees, and organizational units of
E:\FR\FM\19JAR1.SGM
Continued
19JAR1
khammond on DSKJM1Z7X2PROD with RULES
4970
Federal Register / Vol. 86, No. 11 / Tuesday, January 19, 2021 / Rules and Regulations
determined that land ports of entry
along the U.S.-Canada border will
continue to suspend normal operations
and will only allow processing for entry
into the United States of those travelers
engaged in ‘‘essential travel,’’ as defined
below. Given the definition of ‘‘essential
travel’’ below, this temporary alteration
in land ports of entry operations should
not interrupt legitimate trade between
the two nations or disrupt critical
supply chains that ensure food, fuel,
medicine, and other critical materials
reach individuals on both sides of the
border.
For purposes of the temporary
alteration in certain designated ports of
entry operations authorized under 19
U.S.C. 1318(b)(1)(C) and (b)(2), travel
through the land ports of entry and ferry
terminals along the United StatesCanada border shall be limited to
‘‘essential travel,’’ which includes, but
is not limited to—
• U.S. citizens and lawful permanent
residents returning to the United States;
• Individuals traveling for medical
purposes (e.g., to receive medical
treatment in the United States);
• Individuals traveling to attend
educational institutions;
• Individuals traveling to work in the
United States (e.g., individuals working
in the farming or agriculture industry
who must travel between the United
States and Canada in furtherance of
such work);
• Individuals traveling for emergency
response and public health purposes
(e.g., government officials or emergency
responders entering the United States to
support federal, state, local, tribal, or
territorial government efforts to respond
to COVID–19 or other emergencies);
• Individuals engaged in lawful crossborder trade (e.g., truck drivers
supporting the movement of cargo
between the United States and Canada);
• Individuals engaged in official
government travel or diplomatic travel;
• Members of the U.S. Armed Forces,
and the spouses and children of
members of the U.S. Armed Forces,
returning to the United States; and
• Individuals engaged in militaryrelated travel or operations.
The following travel does not fall
within the definition of ‘‘essential
travel’’ for purposes of this
Notification—
• Individuals traveling for tourism
purposes (e.g., sightseeing, recreation,
gambling, or attending cultural events).
At this time, this Notification does not
apply to air, freight rail, or sea travel
between the United States and Canada,
the Department,’’ including the Commissioner of
CBP. 6 U.S.C. 112(a)(3).
VerDate Sep<11>2014
16:33 Jan 17, 2021
Jkt 253001
but does apply to passenger rail,
passenger ferry travel, and pleasure boat
travel between the United States and
Canada. These restrictions are
temporary in nature and shall remain in
effect until 11:59 p.m. EST on February
21, 2021. This Notification may be
amended or rescinded prior to that time,
based on circumstances associated with
the specific threat.8
The Commissioner of U.S. Customs
and Border Protection (CBP) is hereby
directed to prepare and distribute
appropriate guidance to CBP personnel
on the continued implementation of the
temporary measures set forth in this
Notification. The CBP Commissioner
may determine that other forms of
travel, such as travel in furtherance of
economic stability or social order,
constitute ‘‘essential travel’’ under this
Notification. Further, the CBP
Commissioner may, on an
individualized basis and for
humanitarian reasons or for other
purposes in the national interest, permit
the processing of travelers to the United
States not engaged in ‘‘essential travel.’’
Peter T. Gaynor
Acting Secretary, U.S. Department of
Homeland Security.
[FR Doc. 2021–01028 Filed 1–15–21; 8:45 am]
Background
BILLING CODE 9112–FP–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9946]
RIN 1545–BO67
Denial of Deduction for Certain Fines,
Penalties, and Other Amounts; Related
Information Reporting Requirements
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations.
AGENCY:
This document contains final
regulations providing guidance on
section 162(f) of the Internal Revenue
Code (Code), as amended in 2017,
concerning the deduction of certain
fines, penalties, and other amounts.
This document also contains final
regulations providing guidance relating
to the information reporting
requirements under new section 6050X
of the Code with respect to those fines,
penalties, and other amounts. The final
SUMMARY:
8 DHS is working closely with counterparts in
Mexico and Canada to identify appropriate public
health conditions to safely ease restrictions in the
future and support U.S. border communities.
PO 00000
Frm 00094
Fmt 4700
regulations affect taxpayers that pay or
incur amounts to, or at the direction of,
governments, governmental entities or
certain nongovernmental entities treated
as governmental entities relating to the
violation of any law or investigations or
inquiries by such governments,
governmental entities, or
nongovernmental entities into the
potential violation of any law. The final
regulations also affect governments,
governmental entities, and
nongovernmental entities subject to the
related reporting requirements.
DATES:
Effective date: These regulations are
effective on January 14, 2021.
Applicability dates: For dates of
applicability, see §§ 1.162–21(g) and
1.6050X–1(g).
FOR FURTHER INFORMATION CONTACT:
Concerning the regulations on amended
section 162(f), Sharon Y. Horn (202)
317–4426; concerning the information
reporting requirement, Nancy L. Rose
(202) 317–5147. The phone numbers
above may also be reached by
individuals who are deaf or hard of
hearing, or who have speech
disabilities, through the Federal Relay
Service toll-free at (800) 877–8339.
SUPPLEMENTARY INFORMATION:
Sfmt 4700
Prior to its amendment in 2017,
section 162(f) disallowed an ordinary
and necessary business expense
deduction under section 162(a) for any
fine or similar penalty paid to a
government for the violation of any law.
On February 20, 1975, the Treasury
Department and the IRS issued final
regulations under the prior version of
section 162(f) (TD 7345, 40 FR 7437),
which were amended on July 11, 1975
(T.D. 7366, 40 FR 29290) (together the
1975 regulations).
Section 162(f) was amended by
section 13306(a) of Public Law 115–97,
131 Stat. 2054 (2017), commonly
referred to as the Tax Cuts and Jobs Act
(TCJA). Section 6050X was added to the
Code by section 13306(b) of the TCJA.
As amended by the TCJA, the general
rule of section 162(f)(1) provides that no
deduction otherwise allowable under
chapter 1 of the Code (chapter 1) shall
be allowed for any amount paid or
incurred (whether by suit, agreement, or
otherwise) to, or at the direction of, a
government or governmental entity in
relation to the violation of any law or
the investigation or inquiry by such
government or governmental entity into
the potential violation of any law.
Section 162(f)(5) describes certain selfregulating nongovernmental entities that
are treated as governmental entities for
E:\FR\FM\19JAR1.SGM
19JAR1
]]>Agencies
[Federal Register Volume 86, Number 11 (Tuesday, January 19, 2021)]
[Rules and Regulations]
[Pages 4969-4970]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-01028]
-----------------------------------------------------------------------
DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
19 CFR Chapter I
Notification of Temporary Travel Restrictions Applicable to Land
Ports of Entry and Ferries Service Between the United States and Canada
AGENCY: Office of the Secretary, U.S. Department of Homeland Security;
U.S. Customs and Border Protection, U.S. Department of Homeland
Security.
ACTION: Notification of continuation of temporary travel restrictions.
-----------------------------------------------------------------------
SUMMARY: This document announces the decision of the Secretary of
Homeland Security (Secretary) to continue to temporarily limit the
travel of individuals from Canada into the United States at land ports
of entry along the United States-Canada border. Such travel will be
limited to ``essential travel,'' as further defined in this document.
DATES: These restrictions go into effect at 12 a.m. Eastern Standard
Time (EST) on January 22, 2021 and will remain in effect until 11:59
p.m. EST on February 21, 2021.
FOR FURTHER INFORMATION CONTACT: Stephanie Watson, Office of Field
Operations Coronavirus Coordination Cell, U.S. Customs and Border
Protection (CBP) at 202-325-0840.
SUPPLEMENTARY INFORMATION:
Background
On March 24, 2020, DHS published notice of the Secretary's decision
to temporarily limit the travel of individuals from Canada into the
United States at land ports of entry along the United States-Canada
border to ``essential travel,'' as further defined in that document.\1\
The document described the developing circumstances regarding the
COVID-19 pandemic and stated that, given the outbreak and continued
transmission and spread of the virus associated with COVID-19 within
the United States and globally, the Secretary had determined that the
risk of continued transmission and spread of the virus associated with
COVID-19 between the United States and Canada posed a ``specific threat
to human life or national interests.'' The Secretary later published a
series of notifications continuing such limitations on travel until
11:59 p.m. EST on January 21, 2021.\2\
---------------------------------------------------------------------------
\1\ 85 FR 16548 (Mar. 24, 2020). That same day, DHS also
published notice of the Secretary's decision to temporarily limit
the travel of individuals from Mexico into the United States at land
ports of entry along the United States-Mexico border to ``essential
travel,'' as further defined in that document. 85 FR 16547 (Mar. 24,
2020).
\2\ See 85 FR 83432 (Dec. 22, 2020); 85 FR 74603 (Nov. 23,
2020); 85 FR 67276 (Oct. 22, 2020); 85 FR 59670 (Sept. 23, 2020); 85
FR 51634 (Aug. 21, 2020); 85 FR 44185 (July 22, 2020); 85 FR 37744
(June 24, 2020); 85 FR 31050 (May 22, 2020); 85 FR 22352 (Apr. 22,
2020). DHS also published parallel notifications of the Secretary's
decisions to continue temporarily limiting the travel of individuals
from Mexico into the United States at land ports of entry along the
United States-Mexico border to ``essential travel.'' See 85 FR 83433
(Dec. 22, 2020); 85 FR 74604 (Nov. 23, 2020); 85 FR 67275 (Oct. 22,
2020); 85 FR 59669 (Sept. 23, 2020); 85 FR 51633 (Aug. 21, 2020); 85
FR 44183 (July 22, 2020); 85 FR 37745 (June 24, 2020); 85 FR 31057
(May 22, 2020); 85 FR 22353 (Apr. 22, 2020). Both December notices
contained typos with respect to the end date of the extension; as of
December 23, 2020, correction notices were pending publication in
the Federal Register.
---------------------------------------------------------------------------
The Secretary has continued to monitor and respond to the COVID-19
pandemic. As of the week of January 4, there have been over 83.3
million confirmed cases globally, with over 1.8 million confirmed
deaths.\3\ There have been over 20.7 million confirmed and probable
cases within the United States,\4\ over 587,000 confirmed cases in
Canada,\5\ and over 1.4 million confirmed cases in Mexico.\6\
---------------------------------------------------------------------------
\3\ WHO, Coronavirus disease 2019 (COVID-19) Weekly
Epidemiological Update (Jan. 5, 2021), available at https://
www.who.int/publications/m/item/weekly-epidemiological-update--5-
january-2021.
\4\ CDC, COVID Data Tracker (accessed Jan. 6, 2021), available
at https://covid.cdc.gov/covid-data-tracker/.
\5\ WHO, COVID-19 Weekly Epidemiological Update (Jan. 5, 2021).
\6\ Id.
---------------------------------------------------------------------------
Notice of Action
Given the outbreak and continued transmission and spread of COVID-
19 within the United States and globally, the Secretary has determined
that the risk of continued transmission and spread of the virus
associated with COVID-19 between the United States and Canada poses an
ongoing ``specific threat to human life or national interests.''
U.S. and Canadian officials have mutually determined that non-
essential travel between the United States and Canada poses additional
risk of transmission and spread of the virus associated with COVID-19
and places the populace of both nations at increased risk of
contracting the virus associated with COVID-19. Moreover, given the
sustained human-to-human transmission of the virus, returning to
previous levels of travel between the two nations places the personnel
staffing land ports of entry between the United States and Canada, as
well as the individuals traveling through these ports of entry, at
increased risk of exposure to the virus associated with COVID-19.
Accordingly, and consistent with the authority granted in 19 U.S.C.
1318(b)(1)(C) and (b)(2),\7\ I have
[[Page 4970]]
determined that land ports of entry along the U.S.-Canada border will
continue to suspend normal operations and will only allow processing
for entry into the United States of those travelers engaged in
``essential travel,'' as defined below. Given the definition of
``essential travel'' below, this temporary alteration in land ports of
entry operations should not interrupt legitimate trade between the two
nations or disrupt critical supply chains that ensure food, fuel,
medicine, and other critical materials reach individuals on both sides
of the border.
---------------------------------------------------------------------------
\7\ 19 U.S.C. 1318(b)(1)(C) provides that ``[n]otwithstanding
any other provision of law, the Secretary of the Treasury, when
necessary to respond to a national emergency declared under the
National Emergencies Act (50 U.S.C. 1601 et seq.) or to a specific
threat to human life or national interests,'' is authorized to
``[t]ake any . . . action that may be necessary to respond directly
to the national emergency or specific threat.'' On March 1, 2003,
certain functions of the Secretary of the Treasury were transferred
to the Secretary of Homeland Security. See 6 U.S.C. 202(2), 203(1).
Under 6 U.S.C. 212(a)(1), authorities ``related to Customs revenue
functions'' were reserved to the Secretary of the Treasury. To the
extent that any authority under section 1318(b)(1) was reserved to
the Secretary of the Treasury, it has been delegated to the
Secretary of Homeland Security. See Treas. Dep't Order No. 100-16
(May 15, 2003), 68 FR 28322 (May 23, 2003). Additionally, 19 U.S.C.
1318(b)(2) provides that ``[n]otwithstanding any other provision of
law, the Commissioner of U.S. Customs and Border Protection, when
necessary to respond to a specific threat to human life or national
interests, is authorized to close temporarily any Customs office or
port of entry or take any other lesser action that may be necessary
to respond to the specific threat.'' Congress has vested in the
Secretary of Homeland Security the ``functions of all officers,
employees, and organizational units of the Department,'' including
the Commissioner of CBP. 6 U.S.C. 112(a)(3).
---------------------------------------------------------------------------
For purposes of the temporary alteration in certain designated
ports of entry operations authorized under 19 U.S.C. 1318(b)(1)(C) and
(b)(2), travel through the land ports of entry and ferry terminals
along the United States-Canada border shall be limited to ``essential
travel,'' which includes, but is not limited to--
U.S. citizens and lawful permanent residents returning to
the United States;
Individuals traveling for medical purposes (e.g., to
receive medical treatment in the United States);
Individuals traveling to attend educational institutions;
Individuals traveling to work in the United States (e.g.,
individuals working in the farming or agriculture industry who must
travel between the United States and Canada in furtherance of such
work);
Individuals traveling for emergency response and public
health purposes (e.g., government officials or emergency responders
entering the United States to support federal, state, local, tribal, or
territorial government efforts to respond to COVID-19 or other
emergencies);
Individuals engaged in lawful cross-border trade (e.g.,
truck drivers supporting the movement of cargo between the United
States and Canada);
Individuals engaged in official government travel or
diplomatic travel;
Members of the U.S. Armed Forces, and the spouses and
children of members of the U.S. Armed Forces, returning to the United
States; and
Individuals engaged in military-related travel or
operations.
The following travel does not fall within the definition of
``essential travel'' for purposes of this Notification--
Individuals traveling for tourism purposes (e.g.,
sightseeing, recreation, gambling, or attending cultural events).
At this time, this Notification does not apply to air, freight
rail, or sea travel between the United States and Canada, but does
apply to passenger rail, passenger ferry travel, and pleasure boat
travel between the United States and Canada. These restrictions are
temporary in nature and shall remain in effect until 11:59 p.m. EST on
February 21, 2021. This Notification may be amended or rescinded prior
to that time, based on circumstances associated with the specific
threat.\8\
---------------------------------------------------------------------------
\8\ DHS is working closely with counterparts in Mexico and
Canada to identify appropriate public health conditions to safely
ease restrictions in the future and support U.S. border communities.
---------------------------------------------------------------------------
The Commissioner of U.S. Customs and Border Protection (CBP) is
hereby directed to prepare and distribute appropriate guidance to CBP
personnel on the continued implementation of the temporary measures set
forth in this Notification. The CBP Commissioner may determine that
other forms of travel, such as travel in furtherance of economic
stability or social order, constitute ``essential travel'' under this
Notification. Further, the CBP Commissioner may, on an individualized
basis and for humanitarian reasons or for other purposes in the
national interest, permit the processing of travelers to the United
States not engaged in ``essential travel.''
Peter T. Gaynor
Acting Secretary, U.S. Department of Homeland Security.
[FR Doc. 2021-01028 Filed 1-15-21; 8:45 am]
BILLING CODE 9112-FP-P
