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According to Transport Topics, “how the law will affect trucking businesses depends on business type.” If you’re a C Corporation, the federal tax bill lowers from 35% to 21%, but it’s important to keep in mind that C Corps have double taxation. S Corporations will choose between the lowest calculation of 50% of W-2 wages, 20% of taxable income, and 25% of W-2 wages plus 2.5% of all qualified property. Many businesses may look into restructuring their business, and sole-proprietorships may need to consider becoming an S Corporation. (LDI,2018)
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ELD - When is the enforcement date?
Beginning April 1, 2018 full enforcement of the ELD rule begins. Carriers that do not have an ELD when required will be placed OUT OF SERVICE.
The driver will remain out-of-service for 10 hours in accordance with the Commercial Vehicle Safety Alliance criteria.
At that point, to facilitate compliance the driver will be allowed to travel to the next scheduled stop and should not be dispatched again without an ELD. If the driver is dispatched again without an ELD, the motor carrier will be subject to further enforcement action.
If you have not ordered your ELD for your vehicle
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