April 2023
FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION - FMCSA
CSA is FMCSA's data-driven safety compliance and enforcement program designed to improve safety and prevent commercial motor vehicle (CMV) crashes, injuries, and fatalities. CSA consists of three core components; the Safety Measurement System (SMS); interventions; and a Safety Fitness Determination (SFD) rating system to determine the safety fitness of motor carriers.
The FMCSA is revising the safety categories that are being used to better identify specific safety problems. The FMCSA is combining the 959 violations used in SMS, plus 14 additional violations not currently used in SMS, into 116 violation groups. The Intervention Thresholds are also being adjusted.
FMCSA is moving the Controlled Substances/Alcohol and Operating while Out-of-Service (OOS) violations into the Unsafe Driving category to help focus FMCSA’s investigative resources on carriers with higher crash rates. They are also splitting the Vehicle Maintenance category in two -- Vehicle Maintenance: Driver Observed and Vehicle Maintenance. The new Driver Observed category will be reserved for roadside-observed violations that could reasonably be observed by a driver during a pre- or post-trip inspection, or detected as part of a Walk-Around (Level 2) roadside inspection.
Carriers can preview the changes on the CSA website.
Over 40 percent of the safety compliance audits are being done offsite. All the required company and driver safety documents must be uploaded to the FMCSA website for review. Last year 64% percent of all safety ratings issued were Satisfactory, 30% Conditional, and 6% Unsatisfactory.
One of the top safety audit violations is "Not using the appropriate method to record hours of service" which is most likely not using an ELD when required.
Another common critical violation found in an audit is “False reports of records of duty status” when a driver had a fuel receipt showing fueling in a certain place but the ELD has the driver off-duty.
The Commercial Vehicle Safety Alliance - CVSA’s Roadcheck is due to take place from May 16th to 18th this year. Enforcement officers will be focusing on anti-lock braking systems and cargo securement.
We can now use electronic chain of custody forms for Pre-Employment and Post Accident drug testing anywhere in the country without having to send a paper form.
We can set up the drug test and e-mail the electronic chain of custody form to you.
The information needed to set up the test is the driver’s name, CLD issuing state, license number, date of birth, and the zip code where you would like us to set up the test.
Our office will generally receive the results in 1-2 business days. Paperchain of custody forms can still be utilized. Please contact our office if you would like to establish our drug testing service.
Trucks are being placed out of service if their ELD is not operating. If paper logs are being used, make sure that they are complete and up to the last stop.
NEW JERSEY
Carriers that pick up or deliver freight with company, owner-operator, or leased vehicles in New Jersey must register with the NJ Division of Revenue. All individuals, corporations, and LLCs must comply with the registration process. There is no fee to register as an individual or as a limited liability company; corporations have a $125 filing fee. The state’s Annual Report must also be filed yearly by every company registered.
An annual corporation business tax filing must be made by limited liability companies and corporations. The minimum tax is $500 per year. The state is enforcing this tax on out-of-state carriers and is making them file back taxes. Carriers are having their vehicles impounded for not registering in the state and paying this business tax.
All carriers must notify us of their operations in the state so we can determine the requirements for their company.
PENNSYLVANIA
The 2022 Pennsylvania Corporate Net Income Tax is due by April 15, 2023. All corporations and Limited Liability companies are subject to the state’s income tax. The franchise tax portion of the tax has been eliminated. The corporate income tax remains at 9.99 percent of the apportioned taxable income. The 2022 tax forms are not being sent out but must be obtained online or by calling the state. For carriers for whom we are filing, we will need the following:
Corporations - pages one to five of your federal tax return for 2022.
Limited liability companies - your partnership return or Schedule C, along with your profit and loss and balance statements for 2022.
Any questions contact our office.
CANADA
Carriers who operate in Canada have an additional tax requirement. A fuel charge is being administered by the Canada Revenue Agency (CRA) as part of the Greenhouse Gas Pollution Pricing Act as of April 1, 2019.
If you do business carrying goods or people in or through the provinces of Manitoba, New Brunswick, Ontario, Saskatchewan, or the territories of Nunavut and Yukon, you must register with the CRA.
The new program is wholly separate from the International Fuel Tax Agreement. Carriers will have to file separate quarterly returns based on the fuel used in each province. All vehicles over 26,000 pounds will be required to pay the surcharge.
We will need to know which provinces you operate in since there are separate returns for each one.
Carriers will also need a Canadian Business Number to register for the tax. There will also be an additional application for a U.S. address.
If you want us to obtain a Canadian Business Number and file the fuel surcharge registration on your behalf please let us know.