IRS: No tax and reporting for state paid family, medical leave benefits in 2026

What were the objections?

Examining the docket, we find several requests for withdrawal of the rule. Some of the concerns raised by commenters included:

• Misalignment with OSHA compliance dates — Commenters remarked that the rule does not align with the phased-in compliance deadlines in the OSHA Hazard Communication (HazCom) standard at 29 CFR 1910.1200(j). In fact, EPA’s compliance date precedes OSHA’s dates, making it “impossible to implement the required changes … for the 2026 reporting cycle,” asserted one commenter. This will force facilities to engage in premature self-classification, argued the commenter. “This misalignment introduces a high risk of inconsistent hazard reporting, undermining both regulatory clarity and the reliability of emergency planning data,” warned another.
• Unrealistic timeline — Commenters pointed out the fast-track schedule. “This timeline compresses the window for implementing critical updates to chemical management software systems [and] procedures [and] reconfiguring data collection processes,” explained a commenter who predicted that facilities will be unable to ensure compatibility between internal chemical management software systems and the new reporting structure, without timely access to updated EPA-provided Tier2Submit^® software.
• Implementation challenges — Facilities would be mandated to re-map each reported chemical (often before SDSs have been updated), claimed one commenter. State agencies would also have to incorporate the new hazard categories into their electronic reporting systems and revise guidance/training materials, according to another.
• New burdens with little benefit — While EPA announced that the rule was deregulatory, one commenter contends that it would make reporting “MORE burdensome.” The commenter also stressed that the rule would “not improve emergency planning or response.” Others emphasized that it exceeds what is necessary for harmonization with the OSHA HazCom standard and that the expanded reporting system would offer “little value.” Yet another commenter noted that using 112 hazard categories instead of 24 would overwhelm the public who have a right to know about the hazards in their communities.
• Rule characterization flaws — One commenter declared that “the rule’s characterization as ‘technical’ does not withstand scrutiny” because it substantively changes what information must be submitted; imposes non-trivial, potentially large costs on both the private sector and state/local programs; and conflicts with OSHA’s phased compliance framework.
• EPA obligation failures — Commenters also observed that EPA failed to assess or recognize “potentially large aggregate costs to the private sector and to state/local [agencies].” They also suggest that the agency estimate paperwork costs, determine whether small entities are affected, and request the Office of Management and Budget to review the rule. Finally, EPA has not meaningfully looked at costs and least-cost alternatives, one commenter said. The commenter gave alternative examples — “phased implementation aligned to OSHA’s schedule, optional dual-category reporting for one cycle, or a later effective date.”

What’s next?

Now, EPA is proceeding with writing a new final rule addressing all public comments. The agency published a parallel proposed rule on the same November date as the direct final rule. That proposal took comments (through December 24, 2025) on the substance of the direct final rule.

That means the agency has all it needs to work on a final rule. EPA made clear that no second round of comments will be collected, but the agency gave no hints as to when it might publish a new final rule.

Until then, the existing CFRs remain in place. In other words, the changes in the November 17, 2025, direct final rule will not take effect on January 16, 2026, as planned because they are now withdrawn.

Note that the direct final rule, had it taken effect, would not have impacted the Tier II forms due on or before March 1, 2026. Rest assured that it is “business as usual” for Tier II reporting due by March 1, 2026. Similarly, SDS reporting requirements continue as is.

For background information, check out our November 25th article, “EPA’s SDS/Tier II reporting now in lockstep with OSHA HazCom.”

Key to remember

On January 9th, EPA withdrew the November 17th direct final rule that would have amended Part 370. The withdrawal is prompted by an adverse comment. A new final rule is in the works.

What counts as “navigable waters” today?

Post-Sackett, WOTUS includes traditional navigable waters, territorial seas, certain interstate waters, impoundments, tributaries that are relatively permanent, and adjacent wetlands that directly abut those waters through a continuous surface connection. Non-jurisdictional ditches do not create adjacency.

Recent changes

• Supreme Court decision in Sackett (May 2023): The CWA covers only waters that are relatively permanent and wetlands with a continuous surface connection to those waters. The Supreme Court rejected the “significant nexus” test.
• Conforming amendments (September 2023): EPA and the USACE removed the significant nexus standard, revised the definition of "adjacent," and clarified that interstate wetlands aren't automatically WOTUS.
• Field guidance (March 2025): EPA and the USACE directed that non-jurisdictional ditches, swales, pipes, and culverts don't create a continuous surface connection. Wetlands must directly abut the water.
• Proposed rule (November 2025): EPA and the USACE proposed definitions for “relatively permanent,” “tributary,” and “continuous surface connection.” If finalized, federal coverage will narrow further.

Where each rule applies

Implementation is split:

• The 2023 amended rule is in effect in 24 states, D.C., and territories.
• The pre-2015 regime + Sackett applies in 26 states, including Alabama, Alaska, Arkansas, Florida, Georgia, Idaho, Indiana, Iowa, Kansas, Louisiana, Mississippi, Missouri, Montana, Nebraska, New Hampshire, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, and Wyoming.

Kentucky now follows the 2023 amended rule except for certain litigants. Always check EPA’s “Current Implementation of Waters of the United States” page to check state status before filing permits.

Why it matters to industry and commerce

• Permitting: WOTUS defines whether projects need Section 404 (dredge/fill) and Section 402 (NPDES) permits. A narrower federal scope can reduce federal permitting, but state and tribal programs may still apply.
• Design: Wetlands separated by berms or uplands and connected only by ditches or culverts likely do not qualify as WOTUS. Early jurisdictional determinations (JDs) and hydrologic documentation are critical.
• Risk: Multistate portfolios face uneven rules due to individual states having their own regulatory framework. The 2025 proposal could further limit federal reach, shifting responsibility to states. Multistate industry and commerce should prepare for state variability and litigation-driven changes.

The legal and regulatory arc: Why definitions keep changing

• Statute: The CWA regulates “navigable waters,” defined as “waters of the United States,” but doesn't define WOTUS.
• Court history: Court decisions have repeatedly reshaped and narrowed the definition of WOTUS. United States v. Riverside Bayview Homes, Inc. (1985) upheld adjacent wetlands; the scope narrowed when Solid Waste Agency of Northern Cook County v. U.S. Army Corps of Engineers (2001) limited isolated waters. Rapanos v. United States (2006) deepened uncertainty by introducing two competing tests, “relatively permanent” vs. “significant nexus,” leaving regulators and courts with ambiguity.
• Rulemaking swings:
  • The 2015 Clean Water Rule broadened coverage.
  • The 2020 Navigable Waters Protection Rule narrowed it, but the rule was later vacated.
  • The 2023 WOTUS Rule was reshaped by Sackett and amended in August 2023.

• Current alignment: The 2023 amendments and 2025 proposal aim to match the Supreme Court’s standards.

Pending actions to watch in 2026

• Final rule: The 2025 proposal’s comment period closed on January 5, 2026. A final rule could standardize terms and further narrow jurisdiction.
• Litigation: Courts may lift or expand injunctions, changing which states apply which regime.
• Funding: Fiscal Year 2025 operations rely on continuing resolutions; WOTUS changes will come through rulemaking, not budget riders.

Practical steps for EHS and project teams

• Confirm your state’s regime before scoping.
• Request or update JDs early; document permanence and direct abutment.
• Track the 2025 proposal and submit comments where unclear.

Key to Remember: WOTUS and “navigable waters” definitions are narrowing, reducing some federal burdens but increasing state variability. For industrial and commercial projects, early jurisdictional work and state-specific permitting plans are essential to protect schedules and budgets.

Top 5 universal waste violations and how to avoid them

1. The container crime: Leaving it open - Leaving a Universal Waste container open is a common and costly mistake. When boxes or drums holding items like lamps and batteries are left unsealed or without a proper lid, the risk of contamination skyrockets. If a fluorescent tube breaks, mercury vapor escapes; if a battery leaks, corrosive material spills. An open container is considered a failure to prevent a release, which is a core hazardous waste violation. The fix is simple: close the container immediately. Train designated handlers to ensure containers remain sealed except when adding or removing waste, and use containers specifically designed for UW, such as fiber drums for lamps with secure, sealable lids. If it’s open, it’s a violation waiting to happen.
2. The ticking clock: Missing the accumulation date - Missing the accumulation date is a violation that can cost you. Every Universal Waste container must clearly show the date when the first item was placed inside, and both Small and Large Quantity Handlers have only one year (365 days) to store UW before it must be shipped off-site. Without a visible start date, inspectors will assume you have exceeded that limit. The solution is simple: mark it and track it. Use a permanent marker to write the “Start Date” directly on the container, and do not wait until day 364 to act. A digital spreadsheet or calendar reminder can help you stay ahead, and scheduling vendor pickups between the 9- and 11-month mark creates a critical 30-day buffer against delays or conflicts.
3. The DIY treatment disaster - Attempting to treat Universal Waste on-site is a recipe for violations. Crushing bulbs, mixing incompatible waste streams, or dismantling items to save space may seem efficient, but it is strictly prohibited under UW rules. These regulations are designed to simplify storage and not treatment. Breaking a fluorescent bulb outside of a permitted device not only risks mercury exposure but also constitutes hazardous waste mismanagement. The fix is simple is to train personnel that their role is to store and package waste correctly, not to alter or treat it. Keep fragile items in secure areas where they will not be crushed by forklifts or stacked boxes. Managing UW means preventing breakage, not creating it.
4. The identity crisis: Improper labeling - Improper labeling is a common Universal Waste mistake that can lead to serious compliance issues. Containers marked vaguely such as “Recycling” or simply “Hazardous Waste” fail to meet regulatory requirements and create confusion for inspectors and emergency responders who need instant clarity. The term “Hazardous Waste” applies only to RCRA hazardous waste, not UW, and mixing these labels signals that your team has not properly identified the waste stream. Be specific and clear. Every UW container must include the words “Universal Waste” followed by the exact type of material, such as:
   • “Universal Waste – Spent Lamps”
   • “Universal Waste – Used Batteries”
   • “Universal Waste – Mercury-Containing Equipment”
5. The knowledge gap: Training deficiencies - Training deficiencies are one of the most overlooked Universal Waste compliance gaps. Employees responsible for handling or managing UW must receive documented, recurring training on identification, accumulation limits, and handling protocols. Even the best-written program will fail if the staff placing items into containers do not understand the rules — especially dating and labeling requirements. Without proper training, an audit failure is almost guaranteed. The fix is straightforward — provide documented, annual training. Make sure every relevant staff member understands your facility’s specific UW streams key compliance practices. Maintain clear records of who was trained, when, and on what topics This paper trail is your strongest defense during an inspection.

Keys to remember: Universal waste compliance hinges on keeping containers closed, labeled, dated, and ensuring employees managing these materials are trained and documenting their actions. When your program is consistent, simple, and intentional, you eliminate preventable violations and turn UW management into a predictable, low-risk process.

To-do before October 1

Get ready for renewal by taking the following steps now:

• File all your highway use tax returns that are due.
• Pay your taxes. The state will not issue a new certificate of registration if you owe back taxes. Before you apply to renew, make sure that you’ve paid all taxes due under any of the programs administered by the New York State Tax Department, including:
  • HUT,
  • personal income tax,
  • International Fuel Tax Agreement (IFTA),
  • sales tax, and
  • withholding tax.
• Create an online account if you do not already have one and you want to renew your credentials and pay online (https://www.oscar.ny.gov/).
• Make sure your vehicle registration information is correct and accurate. Review and update your information as soon as possible. Incorrect information will delay the processing of your certificates and decals.

Beginning October 1

Once the renewal period opens, renew your credentials and pay your renewal fees online with One Stop Credentialing and Registration (OSCAR).

Submit your renewal application by November 30, 2024, to make sure you receive your decals in time to place them on your vehicles before January 1, 2025.

If you are already enrolled in OSCAR, use your current OSCAR password to renew online.

If you are not enrolled, visit OSCAR, and select Enroll Now. You must have a United States Department of Transportation (USDOT) number and an employer identification number (EIN).

To renew your registration:

1. Visit the OSCAR website and select HUT Renewal from the Business Type drop-down.
2. Enter your information in the USDOT#, NYS Tax ID#, and Password fields, then select Log in.
3. If you have 300 or fewer vehicles, choose either:
   1. Renew all HUT/AFC Certificates of Registration to renew all your active current series permits, or
   2. Select HUT/AFC Certificates of Registration to renew specific permits.
4. If you have more than 300 vehicles, choose either:
   1. Renew all to renew all your active current series permits, or
   2. File renewal to renew select permits.

If you are unable to renew electronically, you may file Form TMT-1.2, Renewal Application for Highway Use Tax (HUT) and Automotive Fuel Carrier (AFC) Certificates of Registrations and Decals – 25th Series.

Key to remember: Take steps now to renew your NY HUT and ensure you receive your new decals before the current ones expire.

Positive dilute

If a test result is positive but dilute, you’ll need to treat it the same as a positive test result. You must:

• Not order another test;
• Notify the driver;
• Remove the driver from safety-sensitive functions;
• Give the driver a list of substance abuse professionals (SAPs) from whom the driver can seek treatment;
• Not use the driver again until the driver completes treatment and passes a return-to-duty test; and
• Retain the test results for five years.

The MRO will report the test result to the Drug & Alcohol Clearinghouse, the same as any other positive test.

Negative dilute

For results that are negative but dilute, your actions will depend on the creatinine level (creatinine is a waste product found in urine), as follows:

2 to 5 mg/dL — The MRO will contact you to request an immediate re-collection under direct observation.

• If the driver refuses this test, it’s treated the same as any refusal (which means following the steps above for a positive test, including reporting to the Clearinghouse).
• If the driver goes for this follow-up test, the result becomes the official result of record.
• If the result comes back as negative dilute again, the test is declared negative.

Over 5 mg/dL — No retest required. However, you can have a company policy requiring a retest, as long as you communicate it to drivers and enforce it uniformly. If you do retests in this situation, be aware that:

• The test cannot be under direct observation;
• A refusal of the test is treated the same as any other refusal;
• If the result is once again negative dilute with a creatinine level over 5 mg/dL, you cannot retest the driver (i.e., no third test) and it’s deemed a negative result.
• If the result is negative dilute with a creatinine level of 2 to 5 mg/dL, the MRO will demand yet another test immediately under direct observation.

A positive, adulterated, or substituted test result on any retest becomes the result of record, and all the consequences of a drug testing violation apply.

Key to Remember: If a driver’s drug test result comes back as dilute, be sure you know what to do next.

Digital credentials, but don’t ditch paper yet

Electronic cab cards and permits gained traction in 2025, and many jurisdictions now accept digital copies. However, acceptance isn’t universal. Some states still require paper for OS/OW and specialty permits.

For instance, in many states digital cab cards are accepted for IRP and IFTA, but paper OS/OW permits are still mandatory in most places. Before departure, check your route and prepare both formats as needed. Best practice? Carry both:

• PDFs stored offline, and
• printed copies.

And remember, IFTA decals must remain affixed to the vehicle.

Mileage-based taxes are expanding

States like Connecticut, Kentucky, New Mexico, Oregon, and New York continue to enforce weight-mile and highway use taxes, separate from IFTA. Occasional trips may require single-trip tax permits, while regular routes demand permanent accounts. Expect more states to explore road usage charges as fuel tax revenue declines, so route planning must include these extra credentials.

Take a proactive approach to prevent unexpected fees and delays. Regularly review state DOT websites or reliable industry sources for updates on mileage-based tax requirements, as new pilot programs may be announced mid-year.

OS/OW rules are evolving

Oversize/overweight permitting saw significant updates in 2025. Movement windows, escort thresholds, and weekend/night travel allowances shifted in several states. At the same time, agencies are pushing for automation and harmonization, meaning more permits can be issued instantly, but thresholds still vary widely. Always check state-specific rules before dispatch.

Stay on top of state updates to OS/OW rule changes and automation rollouts. Staying informed will help dispatchers adjust plans quickly and avoid roadside delays.

Tips for transporters

• Plan ahead: Verify which states require paper permits and which allow digital.
• Screen routes: Identify mileage-tax states early and secure the right credentials.
• Stay current: Monitor OS/OW rule changes and automation capabilities to avoid delays.

Key to remember: Compliance isn’t just about avoiding fines—it’s about keeping freight moving efficiently. With these trends in mind, your permit strategy for 2026 should combine digital convenience, state-specific awareness, and proactive planning.

Limited access phase

Beginning in December 2025, Motus will open with limited access for supporting companies. These organizations will be able to create user and business profiles, ensuring their systems are prepared to meet industry needs once the platform expands. This early phase is critical for testing functionality and building readiness before carriers join.

Motor carriers don’t need to re-register immediately. Existing USDOT registrations remain valid until the system fully transitions in 2026.

At that time, all carriers will be required to:

• Create Motus accounts,
• Verify their identity, and
• Update business information to maintain compliance.

FMCSA anticipates registration requirements will begin in mid to late 2026.

Listening to stakeholders

In response to industry feedback, FMCSA confirmed that Motus won’t initially introduce safety registration, eliminate docket numbers (MC/FF/MX), or alter BOC-3 filing processes. These proposals remain under consideration and will be subject to public comment.

FMCSA emphasized that stakeholder engagement will remain central throughout the Motus rollout. The agency plans to host informational webinars, industry roundtables, and training sessions to ensure registrants understand the new system and can provide feedback on its usability.

Motus is a step toward a safer, more efficient future for the transportation industry. By consolidating forms, improving verification, and reducing fraud, FMCSA is ensuring that carriers and support companies can navigate compliance with confidence.

Federal law

Under the federal Fair Labor Standards Act (FLSA), employers may deduct overpayments from employees’ future wages, even if that would result in the employees being paid below the minimum wage.

Big lump-sum deductions, however, might not sit well with employees, risking negative employee relations and trust.

State laws

Just because the federal FLSA allows related deductions, many state laws have limits on how much employers may deduct.

In California, for example, employers may not make deductions to recover overpayments unless the employer and employee have a written agreement, and the employee voluntarily consents to the deduction. The deduction also can’t cause the employee’s pay to fall below the state’s minimum wage.

An ounce of prevention

To help prevent overpaying employees, employers may take a few steps, such as the following:

• Automate payroll processes as much as possible;
• Audit all related processes and tools regularly;
• Have clear timekeeping and payroll policies; and
• Encourage employees to review their payments and paystubs regularly, and ask them to report any issues quickly so mistakes can be resolved.

Key to remember: Mistakes happen, including those that result in overpaying employees. Employers can, however, take steps to fix them and prevent them from recurring.

No particular form

Employees’ notice to employers may be either verbal or written. The notice may be informal and doesn’t need to follow any particular format.

Employers may not require employees to fill out a standardized leave request form for their military leave. They’re also prohibited from requiring employees to submit it to HR a certain number of days in advance of their military leave.

Employees don’t need to give their employers notice of their military leave when it’s scheduled for a time they’re not working (e.g., weekends). If, however, the uniformed service spans a period that overlaps with scheduled work, then employees must give notice of the military service that requires them to be absent from work.

How far in advance

Although the USERRA doesn’t specify how far in advance employees must give such notice, they should provide notice as far in advance as is reasonable under the circumstances. The Defense Department strongly recommends that employees give advance notice to their civilian employers at least 30 days before leaving for uniformed service when it’s feasible to do so.

Exceptions

Employees must give advance notice of pending military service unless giving such notice is prevented by military necessity, or is otherwise impossible or unreasonable under all circumstances. In those instances:

• Only a designated authority can determine “military necessity,” and such a determination isn’t subject to judicial review. In general, this includes situations where a mission, operation, exercise, or requirement is classified, or could be compromised or otherwise adversely affected by public knowledge. In certain cases, the Secretary of Homeland Security, in consultation with the Secretary of Defense, can decide that giving notice by intermittent disaster-response appointees of the National Disaster Medical System is precluded by “military necessity.”
• It may be impossible or unreasonable to give advance notice under certain circumstances. Such circumstances may include the unavailability of the employees’ employers or a requirement that the employees report for uniformed service in an extremely short time.

Other rules

Employees don’t have to ask for or get their employers’ permission to take military leave. Employees must only give their employers notice of pending service.

If employees tell their employers that they aren’t planning on coming back to work while they’re on military leave, employers may not terminate them.

Employees don’t waive the right to reemployment by telling their employers that they don’t intend to come back to work following the service. Service members are entitled to exercise their reemployment rights throughout the period in which they may report to work or apply for reemployment has passed.

Key to remember: Employers can expect employees to give them notice of military leave, but not in all cases.

When does a job transfer or restriction become recordable?

OSHA’s rule in 29 CFR 1904.7 states that an injury or illness is recordable if it results in days away, restricted work, or a job transfer. “Restricted work” means the employee cannot perform one or more routine job functions or cannot work a full shift because of the injury.

“Routine job functions” are the tasks an employee regularly performs as part of their job, typically at least once a week. So, even if a restriction limits only occasional or non-routine duties, it may not count as restricted work. But if the restriction prevents the employee from doing routine tasks, then it is recordable.

As an example, Rachel strains her wrist lifting boxes. Her doctor says, “No lifting over 10 pounds for two weeks.” Rachel still comes to work, but instead of her usual warehouse duties, she does light clerical tasks. Because this restriction prevents her from performing normal job functions, it counts as restricted work and must be logged on the OSHA 300 form. However, if Rachel’s normal job functions did not involve lifting more than 10 pounds, say she primarily worked at a computer, then the restriction would not impact her routine tasks and would not be recordable.

What about restrictions that aren’t injury-based?

This is where confusion often creeps in. OSHA clarified in a 2016 letter of interpretation that restrictions imposed for reasons unrelated to physical ability, such as protecting product quality or operational efficiency, are not recordable. For example, Brandon cuts his finger but can still do his job. The company keeps him out of a sterile area to avoid contamination, not because he’s physically limited. OSHA says that’s not a recordable restriction because it’s about quality control, not capability.

Additionally, OSHA clarifies an important point about productivity. A slowdown in speed or efficiency does not make a case recordable as long as the employee can still perform all of their normal job functions. Recordability is based on physical limitations, not business-driven decisions or reduced output.

For example, if Ed injures his arm and works more slowly but still completes all his usual tasks, that’s not restricted work. Productivity loss alone doesn’t trigger recordability, the key factor is whether the injury prevents the employee from performing routine job duties.

How does counting days away, restrictions, or transfer work?

Once you determine a case is recordable, OSHA requires you to start counting the day after the injury or illness occurs and continue until the employee resumes all routine job functions without restriction. This is spelled out in 29 CFR 1904.7(b)(3)(vii). The count includes calendar days, not just scheduled workdays, and weekends and holidays are part of the total.

For example, if Cindy spends three days doing inventory instead of her usual production work, those three days go in the OSHA 300 log. If her restriction spans a weekend, those days count too, even if she wasn’t scheduled to work.

OSHA also sets a cap of 180 calendar days for combined totals of days away from work, restricted work, and job transfer. If the injury or illness continues beyond that point, you stop counting once the overall total reaches 180 days, even if the employee remains under limitations.

What if an injured employee leaves the company?

This scenario often creates uncertainty for supervisors. If an injured employee leaves, what happens to your OSHA log? OSHA addresses this in 1904.7(b)(3)(viii). The rule is straightforward but requires a bit of determination from the employer:

• If the departure is unrelated to the injury, you stop counting restricted days and days away from work on the employee’s last day. For example, Jeff accepts a promotion at another company. His wrist injury had him on light duty, but his decision to leave was for career advancement. You record the days up to his last shift and stop there.
• If the departure is related to the injury, you must estimate the total number of days the employee would have been restricted or away and record that estimate. OSHA expects employers to make a reasonable projection based on medical advice and typical recovery times. For instance, Gina resigns because her back injury prevents her from performing essential job functions. Her doctor anticipated six weeks of restrictions. Even though she left after two weeks, you record the estimated six weeks.

OSHA emphasizes that these estimates should be made in good faith. You’re not expected to predict the future perfectly, but you should use available information, such as physician recommendations or similar cases, to make a reasonable determination.

Key to remember: OSHA recordkeeping can seem complex, and many times create more questions than answers, but the agency offers clarity through its letters of interpretation. When in doubt, rely on these official resources, they’re designed to help employers make accurate, compliant decisions.

A closer look at the top serious violations

Machine guarding – Types of guarding methods. Operating machinery or equipment can be extremely dangerous when it’s not properly guarded or maintained. Injuries involving machinery or equipment often result in death or permanent disability. One or more methods of machine guarding must be provided to protect the operator and other employees in the machine area from hazards such as those created by point of operation, ingoing nip points, rotating parts, flying chips and sparks. Examples of guarding methods include barrier guards, two-hand tripping devices, and electronic safety devices.

Hazard communication – Written program; information and training; safety data sheets (SDSs) readily accessible. HazCom gives employees the right to know the hazards of the chemicals they’re exposed to. Covered employers must develop and implement a written program that describes how they’re complying with the provisions of 1910.1200, provide information and training, and ensure SDSs are readily accessible in employees’ work area throughout each shift.

Lockout/tagout – Procedures shall be developed; periodic inspection. Workers servicing or maintaining machines or equipment may be seriously injured or killed if hazardous energy is not properly controlled. Employers must develop energy control procedures for machines and equipment when they’re being serviced or maintained, following the criteria in 1910.147(c)(4). Procedures must be reviewed annually (the “periodic inspection”) to ensure they’re being followed and to correct any deficiencies.

Powered industrial trucks (PITs) – Operator competency. Employers must ensure that each PIT operator is competent to operate a powered industrial truck safely, as demonstrated by the successful completion of the training and evaluation specified in 1910.178(l)(1). Certification of training and evaluation must include the name of the operator, the date of the training, the date of the evaluation, and the identity of the person(s) performing the training or evaluation.

Respiratory protection – Written program; medical evaluation. In workplaces where respirators are necessary to protect the health of the employee or whenever respirators are required by the employer, a written respiratory protection program with worksite-specific procedures must be developed and implemented, following the requirements in 1910.134(c)(1). Employers must provide a medical evaluation to determine the employee's ability to use a respirator, before the employee is fit tested or required to use the respirator in the workplace.

Medical services and first aid – Eye and body flushing facilities provided. Where the eyes or body of any person may be exposed to injurious corrosive materials, suitable facilities for quick drenching or flushing of the eyes and body must be provided within the work area for immediate emergency use. OSHA uses the associated ANSI standard, ANSI Z358.1: Emergency Eyewash & Shower Standard, during inspections when evaluating the suitability of emergency eyewash and shower protection provided by the employer.

Key to remember: Employers who fall under 29 CFR 1910 can use OSHA’s list of most frequently cited serious violations to strengthen their safety programs and protect their workforce.

For a deeper dive, check out our related article: Avoid $50K in 'serious' OSHA fines: Learn where others slipped up in FY 2025.

Clear exit routes and egress paths

OSHA regulations (29 CFR 1910.37) require that all exit routes remain free and unobstructed at all times. NFPA 101 Life Safety Code reinforces this by emphasizing clear egress paths and proper door operation during emergencies. In winter, snow and ice can quickly compromise these requirements, making it critical to plan ahead.

Design requirements

OSHA’s minimum width requirement of 28 inches applies to the structural component of a permanent exit route. This means the physical design of the exit must meet that standard. However, OSHA also states that exit routes must be “free and unobstructed,” which is where snow and ice become a compliance issue. Even if the structure meets the 28-inch requirement, accumulated snow or ice that narrows the path or blocks access violates OSHA’s intent for safe egress.

NFPA often requires wider exit route dimensions than OSHA’s minimum, especially in facilities with higher occupancy or specific hazards. Because local building codes or municipal regulations may adopt NFPA standards or even stricter rules, it is recommended to verify with your Authority Having Jurisdiction (AHJ) to ensure compliance with any additional requirements.

Performance requirements

Exit doors must open easily without special tools or excessive force, as required by OSHA and NFPA standards. Winter conditions can also compromise this requirement. Snow plowed against exterior doors, frozen gates or crash bars, narrowed sidewalks, and temporary storage of salt bags or heaters near exits can obstruct pathways and delay evacuation. Slippery outdoor stairways and walkways add further risk to safe workplace exiting.

Lighting is equally important. Emergency lights and exit signs must remain visible and functional, but snowbanks, ice buildup, or temporary coverings can block them, creating unsafe conditions and violating regulations. Recommended actions to minimize these hazards can include:

• Inspecting all walkways and exits after snow and ice weather events.
• Removing snow and ice promptly and applying de-icing agents.
• Keeping snow removal supplies and equipment away from exits and walking paths.
• Documenting inspections and corrective actions in a safety log.

Emergency action planning

OSHA requires in 29 CFR 1910.38 that workplaces with 10 or more employees maintain a written Emergency Action Plan (EAP). The EAP should clearly outline procedures for reporting emergencies, evacuation routes, and employee responsibilities including cold weather emergencies for organizations exposed to winter weather climates.

To prepare for winter weather emergencies, start by reviewing your existing plan and adding contingencies for snow and ice. Identify primary and secondary evacuation routes and ensure they remain accessible even during severe storms. Include procedures for clearing snow from exits and walkways and assign specific personnel to each task. Backup lighting should be addressed in case of power outages, and emergency communication systems should be tested regularly to ensure functionality in cold conditions.

Consider adding steps for shelter-in-place situations caused by blizzards or extreme cold. Provide guidance on maintaining indoor heat safely and ventilation for preventing carbon monoxide exposure from temporary heating devices.

OSHA also emphasizes the importance of training and communication as part of an effective emergency preparedness program. Employees must understand evacuation procedures, know their roles during an emergency, and be familiar with winter-specific hazards. This includes recognizing slip hazards, practicing safe walking techniques, and proper use of personal protective equipment.

Supervisors should go beyond basic instruction by conducting seasonal safety meetings that cover winter-specific risks. Training should explain the importance of maintaining clear exits, snow and ice removal priorities, and what steps employees should take if they notice blocked exit routes. Communication tools such as signage, email alerts, and mobile notifications can reinforce these messages during severe weather events. Effective communication ensures employees remain aware of changing conditions and know how to respond quickly and safely.

Key to remember: Winter weather can delay evacuations, so planning ahead is essential. Proactive inspections, updated emergency plans, and training are your best defense against winter hazards like blocked exits and frozen doors.

OSHA’s announcement on helmets vs. hard hats

OSHA released a Safety and Health Bulletin (SHIB 11-22-2023) on November 22, 2023, detailing the key differences and benefits of using modern safety helmets over traditional hard hats.

And just a few weeks later, in the December 11, 2023 Trade Release, the Agency announced it would now require its inspectors to wear Type II head protection, which is also commonly referred to as safety helmets.

The two main benefits of Type II safety helmets

The November 22, 2023 SHIB discussed two main benefits of choosing modern safety helmets over traditional hard hats -- the construction of materials and the use of chinstraps.

And while OSHA has recognized the benefits of Type II safety helmets, and is actively taking steps to protect its own employees, it’s important to understand that there is not a new requirement for employers to make the switch to safety helmets.

That being said, a growing number of employers have recognized the benefits of added head protection and are choosing to use Type II helmets for their workers. In addition, some clients are starting to contractually require their construction contractors to make the switch as well.

Understanding the different types of head protection

Hard hats will have a Type I or Type II rating on the manufacturer’s sticker. These markings are based on ANSI Z89.1’s impact ratings.

Type I hard hats protect from objects or impacts from the top center area of the hard hat and are often used in work areas with no lateral head impact hazards.

Type II hard hats, on the other hand, offers protection from both top and lateral impacts and objects and is often found on construction job sites or complex general industry settings where workers face multiple head contact exposures.

Hard hats are classified based on their level of voltage protection. See the chart below.

Choosing the right head protection for your employees

Employers should conduct a job hazard analysis and/or a PPE assessment to determine which style hard hat is best for their workers. In general, OSHA recommends the use of Type II safety helmets at the following locations:

1. Construction Sites: For construction sites, especially those with high risks of falling objects and debris, impacts from equipment, or slips, trips, and falls, safety helmets have enhanced impact resistance and additional features that offer superior protection compared to the components and construction of traditional hard hats.

2. Oil and Gas Industry: In these sectors where workers face multiple hazards, including potential exposure to chemicals and severe impacts, safety helmets with additional features can provide comprehensive protection.

3. Working from Heights: For tasks or jobs that involve working from heights, safety helmets offer protection of the entire head and include features that prevent the safety helmet from falling off.

4. Electrical Work: For tasks involving electrical work or proximity to electrical hazards, safety helmets with non-conductive materials (Class G and Class E) provide protection to prevent electrical shocks. However, some traditional hard hats also offer electrical protection.

5. High-Temperature Environments: In high temperatures or where there is exposure to molten materials, safety helmets with advanced heat-resistant properties can provide additional protection to workers.

Key to remember: While there isn’t a new requirement for safety helmets, employers should review their workplace hazards to determine which style of hard hat will best protect their employees.

Walking-Working Surfaces

For many years, employers were required to post a plate on mezzanines, platforms, or similar work areas showing the weight capacity or load rating approved by a building official. OSHA removed that requirement in 2017, so these capacity plates are no longer required.

The current regulation at 1910.22(b) simply requires employers to ensure that each walking-working surface can support the maximum intended load. OSHA reasoned that builders consider maximum loads during design and construction.

Employers can certainly leave existing capacity plates in place and may want to check local building codes, which may still require a weight capacity posting.

Storage areas and racks

OSHA doesn’t explicitly require posting storage areas or shelves with weight capacities. Still, the agency has cited employers for unposted storage systems, particularly if a collapse occurred.

The weight of stored materials must not exceed the safe weight limits of shelving. Most industrial shelving is already labeled, helping identify capacities for each shelf or shelving unit. For shelving not labeled or built in-house, OSHA recommends determining capacity limits using sound engineering calculations, then clearly marking storage equipment with safe load capacities. Again, this isn’t technically required, but it can go a long way toward reducing human error and avoiding a possible General Duty Clause citation.

Other storage hazards

OSHA also looks to ANSI/RMI MH16.1 – Specification for the Design, Testing and Utilization of Industrial Steel Storage Racks, which recommends securing storage racks of various types and heights. This increases their stability and decreases the potential for tipping over.

Damaged shelves or supports, improper installation, and unsafe modifications can all increase the risk of worker injury. Storage shelving must be installed appropriately, limited to a safe height, secured properly, and guarded to prevent damage.

Mitigating shelving hazards

Employers are responsible for identifying and mitigating shelving hazards in the workplace. Some effective ways of protecting workers include:

• Inspect shelving and racking regularly for damage or defects. Train workers to report any damage, loose bolts, or other concerns immediately.
• Remove any damaged shelving or immediately isolate the affected area until it can be repaired or replaced.
• Label shelving and storage racks with load capacities and do not exceed storage capacities.
• Install guards on shelving uprights to prevent damage from incidental vehicle or forklift contact.
• Ensure materials stored on shelving, racks, and other storage devices are stacked, blocked, interlocked, and limited in height so they remain stable and secure.
• Ensure that materials don’t protrude from storage areas, such as boards or other items extending into pedestrian or vehicle aisles.
• Train workers to store heavier loads on lower or middle shelves and lighter loads on higher shelves.

Every employer that maintains sales stock or manufacturing supplies needs a safe and secure way to store those items. Following these best practices helps ensure that the storage itself doesn’t create additional hazards to workers.

Key to remember: Although OSHA no longer requires posting load ratings on working surfaces, employers should have load ratings on storage areas to help prevent overloading.