Flashings

NRCA vice president elected state assemblyman

NRCA Vice President Bob Kulp has been elected state assemblyman to Wisconsin's 69th Assembly District. Kulp defeated Democrat Kenneth Slezak, receiving 67 percent of the vote, and was sworn into office Dec. 5, 2013.

Kulp is a Wisconsin native and founder and co-owner of Kulp's of Stratford LLC, Stratford, Wis. Kulp succeeds Scott Suder, former assembly majority leader, who initially resigned in September 2013 to take a position at the Public Service Commission but now will become a lobbyist for the Wisconsin Paper Council. Kulp will serve out the remaining 13 months of Suder's term.

"I believe taking my business experience to the political process will be an asset," Kulp says. "When businesses thrive, people thrive."

For more information about Kulp's campaign, visit www.kulpforassembly.com.

Red Wing Shoe recalls boots

Red Wing Shoe Co. Inc., Red Wing, Minn., has recalled 42 styles of men's steel toe work boots because of an impact hazard. The steel toe cap in the boots could fail to protect a wearer's feet on impact. The recalled boots are in sizes 11 to 18; have widths ranging from B to H depending on the size and style; have 6-, 8-, 10- or 11-inch ankle heights; and were sold in brown, black and maroon-colored leather. The following style numbers are included in the recall: 2206, 2211, 2223, 2226, 2230, 2238, 2249, 2254, 2270, 2404, 2405, 2406, 2408, 2412, 2414, 2426, 2491, 3505, 3507, 3508, 3526, 3528, 3568, 4208, 4210, 4273, 4406, 4414, 4425, 4433, 4435, 4436, 4437, 4438, 4445, 4481, 4483, 4484, 4494, 22406, 22408, 52406, 52408, 82406 and 82408. Recall date codes are between October 2012 and November 2013. The style number and date code are printed on the inside of the boot's tongue.

For more information about the recall and the complete list of styles recalled, visit www.redwingshoes.com.

IRS issues standard mileage rates

The Internal Revenue Service (IRS) has issued the 2014 optional standard mileage rates used to calculate deductible costs for operating automobiles for business, charitable, medical or moving purposes. Beginning Jan. 1, 2014, standard mileage rates for using a car will be: 56 cents per mile driven for business purposes; 23.5 cents per mile driven for medical or moving purposes; and 14 cents per mile driven in service of charitable organizations. The rates for business, medical and moving expenses have decreased one-half cent from 2013. The charitable rate is based on statute; the business rate is based on an annual study of operating an automobile's fixed and variable costs; and the medical and moving purposes rates are based on variable costs.

Taxpayers have the option of calculating actual costs of using their vehicles instead of using the standard mileage rates. Business standard mileage rates for a vehicle may not be used after using any depreciation method under the Modified Accelerated Cost Recovery System or after claiming a section 179 deduction. Business standard mileage rates also may not be used for more than four vehicles simultaneously.

Rev. Proc. 2010-51 contains the requirements for a taxpayer to use a standard mileage rate to calculate deductible business, moving, medical or charitable expenses. Notice 2013-80 states standard mileage rates, amounts for calculating reductions for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost used to compute the allowance under a fixed and variable rate plan.

In addition, the IRS announced the 2014 tax filing season began Jan. 31. The new date moved from Jan. 21 to Jan. 31 and allowed the IRS ample time to test its tax-processing systems. After the 16-day federal government shutdown in October 2013, the IRS realized significant delays when updating its system. The 2014 date was one day later than the 2013 filing season opening, which started Jan. 30, 2013, following January tax law changes made by Congress under the American Taxpayer Relief Act.

Many software companies began accepting tax returns in January but did not file them until the season began Jan. 31. The IRS cautioned there was no advantage to filing tax returns before Jan. 31 as they would not be processed any faster. To receive faster tax refunds, taxpayers can use e-file or Free File with the direct deposit option.

The April 15 tax filing deadline is set by statute and will remain in place. However, anyone can request an automatic six-month extension to file tax returns by using Form 4868, which can be filed electronically or on paper. Taxpayers also can find new year-end tax planning information at www.irs.gov.

For more information about standard mileage rates and the tax filing season, visit www.irs.gov.

OSHA announces online complaint form

The Occupational Safety and Health Administration (OSHA) has announced whistleblowers now will be able to file complaints online, providing workers who have been retaliated against with an additional outlet to contact OSHA for assistance.

"The ability of workers to speak out and exercise their rights without fear of retaliation provides the backbone for some of American workers' most essential protections," says Dr. David Michaels, OSHA's assistant secretary of labor. "Whistleblower laws protect not only workers, but also the public at large and now workers will have an additional avenue available to file a complaint with OSHA."

Workers now can make complaints to OSHA by filing a written complaint, calling the agency at (800) 321-OSHA (6742) or completing an online form at www.osha.gov/whistle blower/WBComplaint. The online form is identical to the paper version and prompts workers to include basic whistleblower complaint information. Workers also can download and submit the form to the agency in hard-copy format via fax, mail or hand delivery. Complaints then are automatically routed to the appropriate regional whistleblower investigators.

OSHA enforces 22 statutes protecting whistleblowing employees who report violations of securities laws, trucking, airline, nuclear power, pipeline, environmental, rail, public transportation, workplace safety and health, and consumer protection laws. Information about whistleblower rights, including fact sheets and instructions for how to submit a form in hard-copy format, is available online at www.whistleblowers.gov.