Page 3 - TPM Newsletter JAN 2020
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January 2020                                                                                                                                                                                                               3
             IRS Issues 2020 Standard Mileage Rates              OSHA - Amputa  ons in Manufacturing Industries

        The Internal Revenue Service (IRS) has issued     The U.S. Department of Labor’s Occupa  onal Safety and Health
        the 2020 op  onal standard mileage rates used     Administra  on (OSHA) recently issued an updated Na  onal
        to calculate the deduc  ble costs of opera  ng an   Emphasis Program (NEP) to focus agency inspec  ons on
        automobile for business, charitable, medical or   amputa  on hazards in manufacturing industries. This direc  ve
        moving purposes.  Beginning January 1, 2020, the   updates the 2015 NEP on amputa  ons.
        standard mileage rate for the use of a car (van,
        pickup or panel truck) will be 57.5 cents per mile,   The NEP targets industrial and manufacturing workplaces where
        down half a cent from 58 cents for 2019.  The     employees are injured by unguarded or improperly guarded
        rate for medical or moving purposes will decrease   machinery and equipment. NEPs focus agency enforcement
        three cents to 17 cents per mile, from 20 cents   ac  vity and do not create any new obliga  on to employers.
        in 2019.  The rate for providing services for
        charitable organiza  ons remains unchanged at 14   The updated NEP:
                                                          V   Revises targe  ng methodology to include data from
        cents a mile.
                                                             amputa  on repor  ng requirements;
        The standard mileage rate for business is based   V   Revises coding requirements for amputa  on inspec  ons in
        on an annual study of the fi xed and variable costs   the OSHA Informa  on System; and
        of opera  ng an automobile.  The rate for medical   V   Adds new appendices on amputa  ons targe  ng methodology
        and moving purposes is based on the variable         and North American Industry Classifi ca  on System codes.
        costs.  Taxpayers always have the op  on of
        calcula  ng the actual costs of using their vehicle   The emphasis program will run un  l March 10, 2020, with a
        rather than using the standard mileage rates.  For   three-month period of educa  on and preven  on outreach.
        addi  onal informa  on, call TPM or visit the IRS   Enforcement ac  vi  es will begin a  er the outreach period and
        website at www.irs.gov.                           remain in eff ect un  l canceled. OSHA-approved State Plans are
                                                          expected to have enforcement procedures that are at least as
                                                          eff ec  ve as those in this instruc  on.
                        New Form W-4
                                                          Employers are already responsible for ensuring machines are
        The fi nalized version of the 2020 Form W-4,       properly safeguarded to prevent worker amputa  ons and other
        Employee’s Withholding Cer  fi cate is now         fatal injuries. OSHA’s Machine Guarding webpage provides
                                                          compliance assistance resources to help employers iden  fy
        available at h  ps://www.irs.gov/pub/irs-pdf/fw4.pdf
                                                          amputa  on hazards, and follow required procedures to properly
        The new W-4 form be  er incorporates the          guard sta  onary and portable machines. h  ps://www.osha.gov/SLTC/
        changes ushered in by the Tax Cuts and Jobs Act   machineguarding/standards.html
        allowing employees to more accurately es  mate
        the amount of tax they ask their employers to                 OSHA - Occupa  onal Fatali  es in 2018
        withhold from their paychecks beginning in 2020.   The Bureau of Labor Sta  s  cs’ (BLS) Census of Fatal Occupa  onal
        The goal of the new design is also to balance     Injuries Report, released on December 17, 2019, shows the rate
        simplicity, accuracy and privacy for employees    of fatal work injuries remained unchanged in 2018.
        while minimizing burden for employers and
        payroll processors.                               Tragically, uninten  onal overdoses at work increased by 12
                                                          percent—the sixth consecu  ve annual increase and a refl ec  on
        Allowances are no longer used for the redesigned   of the broader opioid crisis that our na  on is facing. OSHA
        Form W-4, instead a specifi c withholding amount   teamed with the Na  onal Safety Council on the release of
        is calculated by the employee. This change is     a toolkit to help employers address opioid abuse in their
        meant to increase transparency, simplicity, and   workplaces and support workers in recovery.
        accuracy of the form. In the past, the value of a
        withholding allowance was   ed to the amount of   Suicide at work increased by 11 percent in 2018. OSHA created a
        the personal exemp  on. Due to changes in law,    new webpage with free and confi den  al resources to help users
        currently you cannot claim personal exemp  ons    know who and how to call for help.
        or dependency exemp  ons.
                                                          The report also showed a 14 percent decline in work-related
        For more informa  on about the new                fatal falls from heights, the lowest total since 2013. Enforcement
        W-4, go to h  ps://www.irs.gov/newsroom/          eff orts helped abate more than 7,000 fall-related hazards in the
        faqs-on-the-2020-form-w-4#_blank                  construc  on industry.

        Timber Products Manufacturers Associa  on
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