There was much discussion about the various “tax holidays” being proposed/implemented. Carmen (IFTA) has asked the states to consult with him/IFTA before implementing: can IFTA program for it? How will it affect all the other jurisdictions? Looking at exempting miles so no tax paid credit therefor doesn’t increase tax due. Fuel and miles included in totals (for computing MPG) but not in jurisdictional numbers.

The I2Learning Hub is open and running – some modules posted, new content being created. Upcoming: manager dashboard, reports, certificate curriculums. Need input on content, uses. Open for industry also.

Eastern Transportation Coalition and other MBUF…Phase IV Pilot starts in June. Testing sample of fleets with electronic capture of miles and calculate hypothetical MBUF tax rate. Possibility of having them speak at NATSA conference.

Increasing number of new carriers – maybe revisit the 3% audit requirement?

Discussion of how audits are selected – various jurisdictions do it differently: random or referred from another division; manager looks through list for notes; focus on the different quadrants of the state-random but with an eye to balance; use data analytics for better selection

Focus on indicators of noncompliance?

Keep social media in mind for training (IFTA, IRP, etc) create video content

Lessons from the ACT Expo:
How much longer can we generate revenue needed for infrastructure from tax on fossil fuel?
Declining revenue source – increased efficiency and push to eliminate carbon
Internal & external mandates – fed/state, manufacturers, carriers
What will replace fossil fuels? Hydrogen & electric are front runners
How much time do we really have? Already happening, 5-8 years
Overall:
Battery technology
Need for infrastructure
50 class 8 requires 9 megawatts of charge from the grid – same amount it takes to power the empire state bldg.
Future of electric vehicles
Issues for IFTA:
Is electric a fuel type? Where in the supply chain? Tax on KWH? Convert to equivalent MPG?
Need unified approach

Evolution of Audit Process
Always been about finding what’s missing
A lot of change in electronic records, not so much in other areas
Need to be more accepting of imperfection and new technology

Records review:
How are they used? Mostly target new carriers. High level walk through.
If a jurisdiction doesn’t do them, mostly because they don’t get IFTA credit for an audit

IAC
Tax holiday discussion and impact on returns
Have carriers become complacent re: IRP/IFTA? Are they just part of doing business and don’t see coming changes?
How do we re-engage carriers?
Need to be solution focused – not just bringing up problems