Understanding fuel costs, taxes, and exemptions is an important part of business planning for school bus contractors. Often there is confusion about what the taxing source, federal or state, and how exemptions work. This article describes the processes for obtaining fuel that excludes the Pennsylvania Motor Fuel Tax or how to seek reimbursement for the state tax for fuel used to transport school students to and from school.
The end of the school year for students means the beginning of the summer charters season for school bus contractors. Summer camps, church groups, scout groups, and others frequently charter school buses for group trips in the summer. This note will talk about summer charter issues you should consider. But, be aware that all of the issues related to carrying non-student passengers for a fee are far more complex than can be addressed completely in this brief article.
School bus contractors and school districts are all familiar with the disqulifying offenses listed in 24 P.S. §1-111€ and know that the words of the statute appear to apply a lifetime ban from employment for individuals who have ever been conficted of "enumerated offenses". But, many are not aware that subsequesnt court decisions and guideance published by the Pennsylvania Department of Education now allows for discretion when considering criminal acts from many, many years ago...
Many remember the 2016 Obama era rule from the U.S. Dept. of Labor (US DOL) that sought to more than double the threshold for overtime pay by employers. That rule was contested in federal court and was ultimately withdrawn by the Trump administration. The U.S. Department of Labor is now again proposing a new rule that would increase the overtime pay threshold and the number of workers eligible for overtime pay and minimum wage.
When creating and operating a business, owners must decide how they want their business to be structured. Two factors that should go into every decision regarding the structure of a business are liability protection and tax implications. Liabilit protectiosn protects owners of a business from being liable for the debts and liabilities of the copmany and keeps creditors form pursuing personal assets.
3/4/2019| Reference Number : 134.0| School Bus | Liability Protection
, Tax Implications
, Business Structure
, Sole Proprieterships
, Business Corporation Law of 1988 15 Pa. C.S.A. §101
, Limited Liability Company
, Limited Liability Company Law of 1994 15 Pa. C.S.A. §8901
, Limited Partnerships
, Taxation |
In September 2018, the Federal Motor Carrier Safety Administration (FMCSA) announced it was revising 49 CFR § 391.41 to permit drivers with a stable insulin regimen and properly controlled insulin-treated diabetes mellitus (ITDM) to be permitted to operate commercial motor vehicles (CMVs) in interstate commerce without an exemption from FMCSA.
2/28/2019| Reference Number : 140.0| Human Resources
, Legislative/Regulatory | FMCSA
, Federal Motor Carier Safety Administration
, 49 CFR §391.41
, insulin-treated diabetes mellitus
, Commercial Motor Vehicles
, Commercial Driver's License
, 49 CRF §381
, Medical Examiner's Report Form
, 49 CFR §391.43 |
In December 2018, the Uniform Carrier Registration Boac ("UCRB") approved the National School Transportation Association ("NSTA") request for an intrastate school bus fee exemption. This new UCR fee exemption allows school buses that will not cross state lines from their UCR fee calculation. This is a huge savings for contractors who have only a few school buses in their fleet that actually cross state lines.