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April 2022


FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION - FMCSA

The Department of Transportation has published proposed rules to include oral fluid testing as an alternative to urine testing for the federal DOT-regulated drug and alcohol testing program. Urine collection testing is unobserved whereas oral collection testing would be directly observed.


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 39% percent of all safety ratings issued were Satisfactory, 52% Conditional and 9% Unsatisfactory.


The top safety audit violation is "Not using the appropriate method to record hours of service" which is most likely not using an ELD when required.


The second 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 17th to19th this year. Enforcement officers will be focusing on wheel end components that support the heavy loads carried by commercial motor vehicles, maintain stability and control, and are critical for braking. Violations involving wheel end components historically account for about one-quarter of the out-of-service vehicles. Wheel end components defects are a top 10 vehicle violation found.


Inspectors will be looking for Uneven tire wear, hubcap (too hot to touch),

vibration, wobble, noise, smoke, or a burning smell at the wheel end, and abnormal brake performance.


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 2021 Pennsylvania Corporate Net Income Tax is due by April 15, 2022. 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 2021 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 2021.


Limited liability companies - your partnership return or schedule C, along with your profit and loss and balance statements for 2021.


Any questions contact our office.


CANADA

Canada announced that it has moved the date for full enforcement of its electronic logging device mandate to January. 1, 2023. Canada requires that the ELD's hardware and software be tested and certified by a third-party certification body accredited by the Minister of Transport. This certification is taking longer to complete.


Carriers who operate in Canada have an additional tax requirement. A fuel surcharge 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.

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