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This proposed rule would authorize certain take of polar bears in accordance with the Marine Mammal Protection Act, which authorizes issuance of regulations to allow the incidental, unintentional take of small numbers of marine mammals in activities in specific geographical areas. The Arctic National Wildlife Refuge has requested regulations that would authorize take of polar bears incidental to Refuge management actions and activities, possibly to include activities for which the Refuge issues special use permits. The scope of the regulations may also include other activities conducted by others consistent with the Refuge purpose of oil and gas development added by the Tax Cuts and Jobs Act of 2017 (Pub. L. 115-97).