Form SD - Specialized disclosure report

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM SD

Specialized Disclosure Report

______________________________

Arcosa, Inc.

__________________________________________

(Exact name of registrant as specified in its charter)

Delaware

1-38494

82-5339416

(State or other jurisdiction of incorporation)

(Commission File Number)

(I.R.S. Employer Identification No.)

500 N. Akard Street Suite 400, Dallas, Texas

75201

(Address of principal executive offices)

(Zip Code)

Mr. Bryan P. Stevenson, 972-942-6500

(Name and telephone number, including area code, of the person to contact in connection with this report.)

______________________________

Check the appropriate box to indicate the rule pursuant to which this form is being filed and provide the period to which the information in this form applies:

☐    Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, _____.

þ    Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2023.

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Section 2 - Resource Extraction Issuer Disclosure

Item 2.01 Resource Extraction Issuer Disclosure and Report

Disclosure of Payments by Resource Extraction Issuer

The specified payment disclosure required by Form SD is included in Exhibit 2.01 hereto.

Section 3 - Exhibits

Item 3.01 Exhibits

The following exhibit is furnished as part of this report.

Exhibit No.						Description
2.01						Disclosure of payments by resource extraction issuer for the fiscal year ended December 31, 2023

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.

			ARCOSA, INC.
Date: September 25, 2024			By:			/s/ Bryan P. Stevenson
			Name:			Bryan P. Stevenson
			Title:			Chief Legal Officer

Exhibit 2.01

Arcosa, Inc.

500 N. Akard Street Suite 400, Dallas, Texas

Tel: [phone]

The table below provides the relevant payments to governments made by Arcosa, Inc. and its subsidiaries (the “Company”) in connection with the Company's resource extraction activities in the year ended December 31, 2023. The Company's Construction Products segment is engaged in commercial development of minerals through its surface mining and underground mining operations in the United States and in British Columbia, Canada. The relevant payments were levied by the United States government at the entity level rather than on a per project basis.

Payments by Government (amounts in $USD)

Country

Government Entity

Business Segment

Taxes 1

Total Paid to Government

United States

U.S. Internal Revenue Service

Construction Products

$1,497,753

$1,497,753

1 The Company files a consolidated U.S. federal income tax return which includes, on a consolidated/combined basis, all U.S. federal income taxes attributable to the Company and all of its U.S. corporate subsidiaries.  The income tax reported above is that portion of the consolidated group tax liability which relates to those corporate subsidiary entities included in the Company consolidated tax return which are engaged in the commercial development of minerals.  Such portion was determined utilizing apportionment methods set forth in applicable U.S. federal income tax regulations.    

Document Information	12 Months Ended
	Dec. 31, 2023
Document Information:
Document Type	2.01 SD
Amendment	false
CIK	0001739445
Registrant Name	Arcosa, Inc.
Period End Date	Dec. 31, 2023
Reporting Currency	USD

Payments, by Category - USD ($)	Taxes		Total Payments
Total	$ 1,497,753	[1]	$ 1,497,753
[1] The Company files a consolidated U.S. federal income tax return which includes, on a consolidated/combined basis, all U.S. federal income taxes attributable to the Company and all of its U.S. corporate subsidiaries.  The income tax reported above is that portion of the consolidated group tax liability which relates to those corporate subsidiary entities included in the Company consolidated tax return which are engaged in the commercial development of minerals.  Such portion was determined utilizing apportionment methods set forth in applicable U.S. federal income tax regulations.

Payments, by Project - 12 months ended Dec. 31, 2023 - USD ($)	Taxes		Total Payments
Total	$ 1,497,753	[1]	$ 1,497,753
All Extraction Projects [Member]
Total	$ 1,497,753		$ 1,497,753
[1] The Company files a consolidated U.S. federal income tax return which includes, on a consolidated/combined basis, all U.S. federal income taxes attributable to the Company and all of its U.S. corporate subsidiaries.  The income tax reported above is that portion of the consolidated group tax liability which relates to those corporate subsidiary entities included in the Company consolidated tax return which are engaged in the commercial development of minerals.  Such portion was determined utilizing apportionment methods set forth in applicable U.S. federal income tax regulations.

Payments, by Government - 12 months ended Dec. 31, 2023 - USD ($)	Taxes		Total Payments
Total	$ 1,497,753	[1]	$ 1,497,753
United States [Member] | U.S. Internal Revenue Service [Member]
Total	$ 1,497,753		$ 1,497,753
[1] The Company files a consolidated U.S. federal income tax return which includes, on a consolidated/combined basis, all U.S. federal income taxes attributable to the Company and all of its U.S. corporate subsidiaries.  The income tax reported above is that portion of the consolidated group tax liability which relates to those corporate subsidiary entities included in the Company consolidated tax return which are engaged in the commercial development of minerals.  Such portion was determined utilizing apportionment methods set forth in applicable U.S. federal income tax regulations.

Payments, Details - USD ($)	Amount	Type	Country	Govt.	Project	Resource	Segment	Ext. Method
#: 1
	$ 1,497,753	Taxes	UNITED STATES	U.S. Internal Revenue Service [Member]	All Extraction Projects [Member]	Stone, Sand, and Gravel [Member]	Construction Products [Member]	Open Pit

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