OSHA’s Most Cited Violations for Auto Dealers in 2025 14
Essential Year-End Business Tax Planning Strategies for 2025 15
As 2025 wraps up, dealership owners should reassess their tax strategy, especially with major changes under the One Big Beautiful Bill Act (OBBBA). Smart year-end planning can lower tax bills, improve cash flow, and free up funds for upgrades, EV infrastructure, staffing, or training in 2026. One key change: 100% bonus depreciation is back for qualified fixed assets placed in service after January 19, 2025. This lets dealers fully deduct costs upfront for items like service equipment, EV tools, IT systems, and facility improvements. Combined with expanded Section 179 expensing, it may make sense to move 2026 purchases into 2025. Property owners might also benefit from a cost segregation study to accelerate depreciation on parts of their building. OBBBA also changes the tax landscape for business structures. S-corporations and partnerships remain common, but enhanced pass-through deductions and favorable rules for C-corp stock may shift the math for some owners. This is a good time for family-owned dealers to review entity choice with succession or expansion in mind. Switching accounting methods could also cut 2025 taxes. Moving from accrual to cash, or changing how advance payments and warranties are reported, can defer income and boost cash flow. Some dealers have saved six figures
inspection | $5,909 in fines 11. The control of hazardous energy (lockout/tagout), General Industry (1910.147) – 2 violations | 1 inspection | $0 in fines 12. General requirements for all machines, Machinery and Machine Guarding, General Industry (1910.212) – 2 violations | 2 inspections | $4,220 in fines The most commonly cited items under the HAZCOM standard include: • Not having a written program • Not having safety data sheets (SDSs) available/ accessible • Secondary container labeling • Employee training on chemicals in the workplace If you are interested in learning more on how to prevent OSHA violation and having a free safety work inspection, contact Kelsey at GNYADA by calling 718.746.5900. How a Site Audit Can Help Conducting regular facility audits is an essential step in improving workplace safety and ensuring compliance. Whether performed internally or with the help of an experienced Environmental, Health, and Safety (EHS) consultant, audits help identify potential violations and overlooked risks. Knowing the most common issues in your industry can guide your review, allowing you to correct problems before they lead to fines or incidents. Beyond compliance, consistent audits show a commitment to employee wellbeing and help build a strong safety culture throughout your organization. GNYADA thanks Walden Environmental Engineering for this article. For more information about Walden Environmental Engineering visit waldenenvironmentalengineering.com.
Each year, the Occupational Safety and Health Administration (OSHA) releases data on its most frequently cited standards. Understanding these common violations helps dealerships identify potential issues in their facilities and address them before they become costly problems. The violations listed below were issued to new car dealers (NAICS 441110) between October 2024 and September 2025. We encourage dealers to pay close attention to these areas, as they represent the 12 citations most commonly issued to new car dealerships over the past year. 1. Hazard Communication, General Industry (1910.1200) – 20 violations | 10 inspections | $45,141 in fines 2. Powered industrial trucks, Materials Handling and Storage, General Industry (1910.178) – 5 violations | 3 inspections | $28,965 in fines 3. OSH Act General Duty Paragraph (Section 5(a)(1)) – 5 violations | 5 inspections | $24,878 in fines 4. Reporting fatalities, hospitalizations, amputations, and losses of an eye as a result of work-related incidents to OSHA, Incident Recording and Reporting (1904.39) – 4 violations | 3 inspections | $24,067 in fines 5. General requirements, Personal Protective Equipment, General Industry (1910.132) – 4 violations | 4 inspections | $20,210 in fines 6. Medical services and first aid, General Industry (1910.151) – 4 violations | 4 inspections | $19,761 in fines 7. Wiring methods, components, and equipment for general use, Electrical, General Industry (1910.305) – 4 violations | 2 inspections | $24,113 in fines 8. Asbestos, Toxic and Hazardous Substances, General Industry (1910.1001) – 3 violations | 1 inspection | $0 in fines 9. Annual summary, Other OSHA Injury and Illness Recordkeeping Requirements, Incident Recording and Reporting (1904.32) – 2 violations | 2 inspections | $284 in fines 10. General requirements, Walking-Working Surfaces, General Industry (1910.22) – 2 violations | 1
with these timing strategies. A CPA can advise on whether it’s right for you. Several tax credits and deductions are phasing out, especially for energy-related upgrades. Dealers planning solar, EV charging, or efficiency improvements should check timelines now. Year-end is also a good time to deduct prepaid expenses, bonuses, bad debts, and obsolete inventory. With more changes ahead in 2026, now is the time to review your tax plan. Meeting with your advisor before year-end can uncover savings and position your dealership for a stronger start to the new year. GNYADA thanks CliftonLarsonAllen for the contents of this article.
16 Holiday Pay Policies
Depending on an employee’s classification, dealers may be required to pay employees who have off on Christmas and New Year’s Day. Labor attorneys recommend having a written holiday pay policy for all employees. If you don’t have one, follow your historical practice, if you’ve previously paid employees their regular rate when a holiday fell on their scheduled workday, you should do the same this year. Hourly Employees: • If the employee did not work on the holiday, no pay is required.
days/hours worked. There are some exceptions, but holidays are not among them. Overtime: If you pay non-exempt employees for hours they would have worked but for the holiday, those hours do not count toward overtime calculations. If your dealership offers paid holidays, State law requires notifying employees through an employee handbook, memo, or posted notice. The best practice is to have—and follow—a written policy. If you need help creating one, contact GNYADA at 718.746.5900.
for hours worked. The State does not mandate time and a half pay for hourly employees. (Note: check with your collective bargaining agreement (CBA) for union employees.) If the holiday does not fall on a scheduled workday, no pay is required. Salaried/Exempt Employees: Employees who fall under the Administrative, Executive, Professional, or Highly Compensated exemptions receive full salary for • any week in which they perform any work, regardless of the number of
•
Hourly employees must be paid
P 10 DECEMBER 2025 The Newsletter
The Newsletter DECEMBER 2025
P 11
Made with FlippingBook - Online catalogs