# Railroad Revenue Adequacy—2017 Determination; Railroad Cost of Capital—2017; Uniform Railroad Costing System—2017 Calculations
**AGENCY:**
Surface Transportation Board.
**ACTION:**
Decision seeking comment.
**SUMMARY:**
The Board is seeking comment on whether to make adjustments to its 2017 annual cost of capital determination, revenue adequacy determination, and Uniform Railroad Costing System calculations, to account for a one-time revaluation of rail carriers' deferred tax liabilities due to the reduction of the federal corporate income tax rate in the Tax Cuts and Jobs Act enacted in December 2017.
**DATES:**
Comments are due by August 16, 2018. Reply comments are due by September 5, 2018.
**FOR FURTHER INFORMATION CONTACT:**
Jonathon Binet, (202) 245-0368. Federal Information Relay Service (FIRS) for the hearing impaired: (800) 877-8339.
**SUPPLEMENTARY INFORMATION:**
Additional information is contained in the Board's decision, which is available on our website, *http://www.stb.gov* . Copies of the decision may be purchased by contacting the Office of Public Assistance, Governmental Affairs, and Compliance at (202) 245-0238. Assistance for the hearing impaired is available through FIRS at (800) 877-8339.
This action will not significantly affect either the quality of the human environment or energy conservation.
By the Board, Board Members Begeman and Miller.
Decided: July 27, 2018.
Andrea Pope-Matheson,
Clearance Clerk.