Federal Motor Carrier Service Administration - FMCSA
Broker and freight forwarder regulations have been revised. If a broker has a drawdown on their surety bond or trust agreement due to claims being paid and it falls below $75,000 the new rule applies. This would happen when a broker or freight forwarder consents to a drawdown, if the broker or freight forwarder does not respond to a valid notice of claim from the surety or trust provider, causing the provider to pay the claim, or if the claim against the broker or freight forwarder is converted to a judgment and the surety or trust provider pays the claim. FMCSA requires the broker or freight forwarder to replenish funds within seven calendar days after notice by FMCSA or the agency will issue a notification of suspension of operating authority to the broker or freight forwarder.
All Queries through the Drug Clearinghouse are now accessed through Login.Gov access.
Compliance, Safety, Accountability - CSA
All carriers that want to view their CSA scores will have to enter the CSA site with Login.gov access.
Crash Preventability Determination Program - CPDP
The Safety Measurement System (SMS) can exclude crashes with non-preventable determinations. Request for Data Review (RDR) with the required police accident report and other supporting documents, photos, or videos through the Agency’s DataQs website.
The following crash types are eligible for participation in the program:
Struck in the Rear type of crash when the CMV was struck:
in the rear; or
on the side at the rear.
Wrong Direction or Illegal Turns type of crash when the CMV was struck:
by a motorist driving in the wrong direction; or
by another motorist in a crash when a driver was operating in the wrong direction; or
by a vehicle that was making a U-turn or illegal turn.
Parked or Legally Stopped type of crash when the CMV was struck:
while legally stopped at a traffic control device (e.g., stop sign, red light, or yield); or while parked, including while the vehicle was unattended.
Failure of the other vehicle to Stop type of crash when the CMV was struck:
by a vehicle that did not stop or slow in traffic; or
by a vehicle that failed to stop at a traffic control device.
Under the Influence type of crash when the CMV was struck:
by an individual under the influence (or related violation, such as operating while intoxicated), according to the legal standard of the jurisdiction where the crash occurred; or
by another motorist in a crash where an individual was under the influence (or related violation such as operating while intoxicated), according to the legal standard of the jurisdiction where the crash occurred.
Medical Issues, Falling Asleep or Distracted Driving type of crash when the CMV was struck:
by a driver who experienced a medical issue which contributed to the crash; or
by a driver who admitted falling asleep or admitted distracted driving (e.g., cell phone, GPS, passengers, other).
Cargo/Equipment/Debris or Infrastructure Failure type of crash when the CMV:
was struck by cargo, equipment, or debris (e.g., fallen rock, fallen trees, unidentifiable items in the road); or a crash resulted from an infrastructure failure.
Animal Strike type of crash when the CMV:
struck an animal
Suicide type of crash when the CMV:
struck an individual committing or attempting to commit suicide
Rare or Unusual type of crash when the CMV:
Was involved in a crash type that seldom occurs and does not meet another eligible crash type (e.g., being struck by an airplane or skydiver or being struck by a deceased driver).
IFTA and IRP
Carriers that use GPS systems for IRP and IFTA must ask the following questions to comply with the regulations:
Does the software that collects and organizes the GPS data store the information for at least four years?
Does the system record the date and time of each GPS reading (ping)?
Does the system record the location (latitude, longitude) of each GPS reading (ping)?
Does the system record the beginning and ending readings of the odometer for the trip?
Does the system record the calculated distance between each GPS reading (ping)?
Does the system record the route of travel?
Does the system calculate the total distance traveled by the vehicle for each trip?
Does the system record the distance traveled in each jurisdiction for each trip?
Does the system record the vehicle identification or unit number?
Beginning January 1, 2024, the following changes were made to the Commercial Activity Tax (CAT):
The CAT annual minimum tax is eliminated.
The exclusion amount is increased from $1 million to $3 million.
Annual filing is eliminated after the 2023 annual return.
Taxpayers with taxable gross receipts of $3 million or less per calendar year will no longer be subject to the CAT in 2024.
The CAT exclusion will be increased to $5 million in 2025
The CAT account should be canceled if you anticipate having $3 million or less in taxable gross receipts in tax year 2024. Quarterly payers canceling their account must still file the last quarterly return for tax year 2023 which is due February 12, 2024.