Random Drup and Alcohol Testing Rates for 2024
The Federal Motor Carrier Safety Administration (FMCSA) has released the annual minimum employee random drug and alcohol testing rates for 2024. The test rates are the minimum percentage of employees subject to U.S. DOT drug and alcohol requirements who must undergo a random test during the 2024 calendar year. The number of random drug tests conducted by employers for 2024 must equal at least 50 percent of applicable employees. This is the same rate for random testing as 2023. The random alcohol test rate for 2024 is set at 10 percent, also unchanged from 2023.
EMA Contact: Mark S. Morgan, Regulatory Counsel markmorgan@verizon.net
EMA Compliance Bulletin Reminder: 2024 Superfund Tax Rate
The Superfund tax was reinstated beginning 1/01/23 and is adjusted annually for inflation. The inflation adjusted rate for 2024 is $0.26 cents per barrel of crude beginning 01/01/2024. The tax is paid by refiners and crude oil importers. Refiners and importers pass the tax down as a cost folded into the wholesale rack price of petroleum products and not as a tax. While some downstream marketers break out the Superfund rate on invoices or contract bids, they are not required to do so. In fact, it is best not to break the per gallon superfund rate out on invoices and contract bids because it creates confusion among downstream tax-exempt parties who believe they are not required to pay it. However, tax exempt parties must pay the superfund rate because it is a cost not a tax once product passes the refinery gate. The Superfund rate is not refundable to any party along the petroleum refining and distribution chain.