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OSHA Standards for the Construction Industry as of January 2011
This book contains the occupational safety and health standards for the construction industry promulgated by the Occupational Safety and Health Administration (OSHA), effective January 2011.
The IRS has issued Pub. 15-B, Employer's Tax Guide to Fringe Benefits For use in 2009. There are two changes to note:
1. Cents-per-mile rule. The standard mileage rate you can use under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee in 2009 is 55 cents-per-mile.
2. Increase in qualified parking exclusion and commuter transportation benefit. For 2009, the monthly exclusion for qualified parking increases to $230 and the monthly exclusion for commuter highway vehicle transportation and transit passes increases to $120. (IRS Pub. 15-B, 2009.)
Additional information can be found at www.irs.gov.
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