Each year, International Roadcheck places special emphasis on a category of violations. The emphasis for 2020 International Roadcheck will be on roadside inspection driver requirements. CVSA chose to focus on driver requirements this year to highlight the importance of this vital category of the roadside inspection process.

To help drivers and motor carriers be prepared for this year’s International Roadcheck emphasis area of driver requirements, CVSA created an informational flyer.

For more information on International Roadcheck, visit www.roadcheck.org

 

Harrisburg, PA – Governor Tom Wolf signed a second renewal of his 90-day disaster declaration for the COVID-19 pandemic yesterday. He originally signed it March 6 following the announcement of the first two presumptive positive cases of the virus in the commonwealth.

“As we approach the six-month mark of this crisis, I continue to be amazed at the resiliency and strength shown by Pennsylvanians during this pandemic,” Gov. Wolf said. “We are going to continue to combat the health and economic effects of COVID-19, and the renewal of my disaster declaration will provide us with resources and support needed for this effort.”

The emergency disaster declaration provides for increased support to state agencies involved in the continued response to the virus and recovery for the state during reopening. This includes expediting supply procurement and lifting certain regulations to allow for efficient and effective mitigation.

The disaster declaration has allowed for waivers and extensions to continue to provide for Pennsylvanians and businesses under the unprecedented circumstances of the pandemic, including the ability to waive the one-week waiting period to receive unemployment compensation, work search requirements, and the registration with PA CareerLink for applicants, and to provide relief from charges for employers; and allowing the commonwealth to suspend numerous training requirements and certification and licensure renewals for health care professionals, child care workers, direct care workers, direct support professionals, among other professional groups who provide life-sustaining services to our children, seniors, and vulnerable residents.

Through the disaster declaration, PEMA has been able to mission assign the National Guard to provide various types of support for long term care facilities, including providing direct patient care support, ancillary support, and testing, and at community-based testing sites. It also provides PEMA with the ability to leverage continued federal support such as non-congregate sheltering.

The renewed disaster declaration will continue to support all of these efforts, as well as allow PEMA to rapidly scale response efforts and employ new intervention tactics, such as the administration of a vaccine.

The Department of Health’s Department Operations Center at PEMA continues to be active, as is the CRCC there.

Read the amendment to the emergency disaster declaration here.

Due to the current health crisis, taxpayers who filed a paper Form 2290 to report and pay the highway use tax for the taxable period July 1, 2020, through June 30, 2021, can expect a significant delay in receiving their IRS-stamped Form 2290 Schedule 1 receipt. This communication summarizes alternative documentation that meets the proof of payment requirement in the Treasury Regulations and, accordingly, the requirement of 23 U.S.C. § 141(c) that State Departments of Motor Vehicles (DMVs) secure proof of payment of the highway use tax in order to avoid a potential reduction in Federal-aid highway funds apportioned under 23 U.S.C. 104(b). The acceptable forms of alternative documentation are described below and in Treasury Regulation § 41.6001-2.

Background

Certain taxpayers must file Form 2290 and Schedule 1 for the tax period beginning on July 1, 2020, and ending on June 30, 2021, if a taxable highway motor vehicle is registered, or required to be registered, in the taxpayer’s name under state or District of Columbia law at the time of its first use during the tax period and the vehicle has a taxable gross weight of 55,000 pounds or more. This generally includes large trucks, truck tractors and buses. Vans, pickup trucks, panel trucks, and similar trucks generally aren’t subject to this tax. The tax is based on the taxable gross weight of the vehicle. See the Instructions for Form 2290 for additional information on the highway use tax. Note that this communication does not address vehicles registered or required to be registered under Canadian or Mexican law, to which different rules apply.

Upon processing a taxpayer’s Form 2290 and highway use tax payment, the IRS stamps the Form 2290 Schedule 1 and returns the Schedule 1 to the taxpayer, as proof that the taxpayer paid the tax with respect to the vehicle or vehicles listed on the stamped Schedule 1. A taxpayer then presents the Schedule 1 as proof of payment of the tax when registering the vehicle(s) with a state’s DMV. Such proof of payment is required in order to register vehicles the use of which is subject to the tax.

Generally, taxpayers must file Form 2290 and pay the tax by August 31, 2020, for vehicles used on the road during July 2020.

Acceptable Documentation

Depending on a taxpayer’s circumstances, a taxpayer may have one or more alternatives available if they have not received their current year IRS-stamped Schedule 1 when they seek to register a highway motor vehicle subject to the tax.

• If a state receives an application for registration for a highway motor vehicle during the months of July, August or September, a state may accept from the taxpayer, as proof of payment for the current taxable period, the stamped Schedule 1 that was originally provided by IRS as proof of taxpayer’s payment of tax for the immediately preceding taxable period. The preceding period’s Schedule 1, however, must include the VIN number of the vehicle that the taxpayer seeks to register in the current period.
  
  Taxpayers must still file Form 2290 for the current period by the due date of the return. See Excise Tax on Use of Certain Highway Motor Vehicles Treasury Regulation § 41.6001-2(b)(4).

• A state must accept as proof of payment a photocopy of the Form 2290 (with the Schedule 1 attached) that was filed with the IRS for the vehicle being registered, along with sufficient documentation that the taxpayer paid the tax due at the time the Form 2290 was filed. For example, this documentation may consist of (i) if a taxpayer has paid by paper check, a photocopy of both sides of a cancelled check; (ii) if a taxpayer has paid using the Electronic Federal Tax Payment System, a copy of the acknowledgment of payment; or (iii) if the taxpayer has paid using an Electronic Funds Withdrawal, a copy of the taxpayer’s monthly bank statement indicating “IRS USA Tax Payment,” “IRS USA Tax Pymt,” or similar language.
  
  This substitute proof of payment may be used to register a vehicle when, for example, the receipted Schedule 1 has been lost, or when at the time required for registration of a vehicle, a stamped Schedule 1 has not been received by a taxpayer who has filed a Form 2290 with respect to such vehicle. See Treasury Regulation § 41.6001-2(c)(2)

• A state may register a highway motor vehicle without proof of payment of the tax if the taxpayer registering the vehicle presents the original or a photocopy of a bill of sale (or other document evidencing transfer) indicating that the vehicle was purchased by the owner either as a new or used vehicle during the preceding 60 days before the date that the state receives the application for registration of the vehicle. However, taxpayers must file Form 2290 and submit any tax due (if applicable) by the due date. See Treasury Regulation § 41.6001-2(b)(1).

IRS e-file for convenience, fast Schedule 1

The IRS encourages all owners to take advantage of the speed and convenience of e-file and paying any tax due electronically. Some taxpayers have the option of filing Form 2290 on paper, but for those with 25 or more taxed vehicles they must e-file Form 2290.

There is no need to visit an IRS office because the form can be e-filed, and any required tax payment can be made online. Visit IRS.gov for a list of IRS-approved e-file providers and to find an approved provider for Form 2290 on the 2290 e-file partner’s page.

For more information about the highway use tax, visit the Trucking Tax Center at IRS.gov/trucker.

PHMSA has updated the Emergency Response Guidebook (ERG) to the 2020 version. You can see the changes and updates from the 2016 version of the ERG here. You can also download the ERG app if needed to your iPhone from the Apple App Store.

Below is a link to the PHMSA ERG website, it includes some general information on the use of the ERG and also a link to a video on how to use it.

https://www.phmsa.dot.gov/hazmat/erg/emergency-response-guidebook-erg

Agency Information Collection Activities; Approval of a New Information Collection Request: Beyond Compliance

Action:

Notice and request for comments

Summary:

In accordance with the Paperwork Reduction Act of 1995, FMCSA announces its plan to submit the Information Collection Request (ICR) described below to the Office of Management and Budget (OMB) for review and approval. The primary purpose of the ICR is to assess the effectiveness of various technologies, programs, and policies on motor carrier safety performance in support of the implementation of the Fixing America's Surface Transportation Act, 2015 (FAST Act) Beyond Compliance requirements.

Federal Motor Carrier Safety Administration seeks to survey a select group of motor carrier operational managers whose companies exceed regulatory safety requirements and have enhanced driver fitness measures.  The surveys would be in response to plans for a “Beyond Compliance program” that was mandated by the 2015 FAST Act as a way for FMCSA to identify carriers that exceed regulatory safety requirements with credit or improved Safety Measurement System percentile scores.

Click here Federal Register for complete details.

96% of eligible DOT recordable crashes submitted to FMCSA were determined to be “not preventable” under FMCSA’s new program. You can check out the data here.

FOR IMMEDIATE RELEASE:

CAMP HILL, Pa. – The Pennsylvania Motor Truck Association is pleased to announce the addition of John Rigney to the staff as Director of Safety.

Rigney comes to PMTA with more than 35 years of experience in transportation safety including 25 years with the Pennsylvania State Police which included heavy involvement with Motor Carrier Safety. After transitioning to the private sector in 2011, Rigney received his Certified Safety Supervisor accreditation and is a NATMI Certified Driver Trainer.

After graduating from the PA State Police Academy in 1984, Rigney filled multiple roles with the PSP in his career there including a Patrol Trooper, Motor Carrier Inspector, Staff Services Section Supervisor, Physical Readiness Coordinator and a Troop Motor Carrier Safety Unit (MCSAP) Coordinator.

“John has a lot of great experience in motor carrier safety here in Pennsylvania and will be a tremendous asset for our members,” Interim President Joe Butzer said. “His professionalism and expertise will help our members stay well informed and safe on the roadways. I am looking forward to working with John and am excited about what he brings to PMTA.”

Since he retired from the PSP, he has worked as a CSA Analyst for Keen Transport. Inc, and a Compliance, Safety and Asset Protection Manager for Walmart. Through his involvement with those PMTA member companies, Rigney has worked as a volunteer at the PMTA Truck Driving Championships.

Rigney, a graduate of Penn State University, will begin working with PMTA on Monday, August 17, 2020.

From the IRS Website:

Use Form 2290 to:

• Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more;
• Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period;
• Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category;
• Claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period;
• Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles);
• Report acquisition of a used taxable vehicle for which the tax has been suspended;
• Figure and pay the tax due on a used taxable vehicle acquired and used during the period.

Current Revision

Tax Year 2020 Form 2290 (Rev. 202007) (PDF)

Tax Year 2020 Instructions for Form 2290 (Rev. 202007) (PDF) (HTML)

Tax Year 2019 Form 2290 (Rev. 201907) (PDF)

Tax Year 2019 Instructions for Form 2290 (Rev. 201907) (PDF) 

Recent Developments

Credit and debit card payments for Form 2290 returns temporarily suspended -- 13-FEB-2020

Other Items You May Find Useful

All Form 2290 Revisions

Low Income Taxpayer Clinics

Trucking Tax Center

About Publication 947, Practice Before the IRS and Power of Attorney

About Publication 17, Your Federal Income Tax

Taxpayer Advocate Service

Other Current Products

Arlington, Virginia – The trucking industry generated $791.7 billion in revenue in 2019, moving 11.84 billion tons of freight, according to the latest edition of American Trucking Associations’ annual data compendium – ATA American Trucking Trends 2020. “Despite a challenging year, the data contained in American Trucking Trends shows the industry was in good shape entering the global pandemic,” said ATA Chief Economist Bob Costello. “Trends continues to be an indispensable, one-stop resource for decision makers to have the latest information about the state of the trucking industry.” Among the other findings in Trends: In 2019, trucking’s revenues accounted for 80.4% of the nation’s freight bill; Trucks moved 67.7% of surface freight between the U.S. and Canada and 83.1% of cross-border trade with Mexico, for a total of $772 billion worth of goods; There are 7.95 million people employed in trucking-related jobs, up 140,000 from the previous year. This includes 3.6 million professional drivers; Women make up 6.7% of the industry’s drivers and minorities account for 41.5% of truckers. Most carriers are small companies – 91.3% of fleets operate six or fewer trucks and 97.4% operate 20 or fewer. “Sound policy relies on sound data; and American Trucking Trends contains the kind of up-to-date, reliable data that policymakers need to do their job. That is why Trends consistently is found in the offices of elected officials, regulators and industry executives across the country,” said ATA President and CEO Chris Spear. The report is essential for use by trucking companies, industry suppliers, logistics providers, analysts, public policy decision makers and many others. ATA American Trucking Trends 2020 is available for sale now at ATA Business Solutions. To purchase a copy, click here. American Trucking Associations is the largest national trade association for the trucking industry. Through a federation of 50 affiliated state trucking associations and industry-related conferences and councils, ATA is the voice of the industry America depends on most to move our nation’s freight. Follow ATA on Twitter or Facebook. Trucking Moves America Forward. # # #