diff --git a/scripts/workers/create_trucking_fueltax_newsletter.py b/scripts/workers/create_trucking_fueltax_newsletter.py
index 5bb010e..779c7f9 100644
--- a/scripts/workers/create_trucking_fueltax_newsletter.py
+++ b/scripts/workers/create_trucking_fueltax_newsletter.py
@@ -166,34 +166,55 @@ def build_body():
"federal on-highway fuel tax — and the same credit it’s fighting for is one that small "
"carriers can claim too."
)
- + H2("This isn’t just a reefer issue")
+ + H2("Reefer fuel is the clearest case — PTO may count too")
+ P("The federal excise tax on diesel is about 24.3 cents a gallon, and it’s "
"meant to pay for diesel that propels a vehicle down the highway. The thing is, a lot of "
"the diesel you buy never turns a wheel:")
+ UL(
- "Reefer units — the fuel a refrigerated trailer burns keeping a load cold",
- "Power take-off (PTO) and auxiliary equipment — dump-truck hydraulics, "
- "cement mixers, bucket / boom / digger derricks, pumpers, blowers, refuse packers, sweepers, "
- "wreckers, and other equipment your engine runs while the truck sits still",
- "Other off-highway / non-propulsion use — idling auxiliary power and "
- "equipment that runs off the same tank",
+ "Reefer units (the clearest case) — most refrigerated trailers run a "
+ "separate engine off a separate tank, so that fuel plainly isn’t propelling your truck. That "
+ "is exactly what Prime is fighting for, and it’s the strongest claim",
+ "Power take-off (PTO) & auxiliary equipment (often state-level) — "
+ "dump-truck hydraulics, cement mixers, bucket / boom / digger derricks, pumpers, blowers, refuse "
+ "packers, sweepers and wreckers usually run off the same engine and tank that moves the "
+ "truck. That fuel may still qualify, but it’s murkier federally and a lot of PTO recovery "
+ "actually happens through state fuel-tax refund programs — worth asking your "
+ "tax pro about",
)
- + P("Diesel used for those purposes generally isn’t propelling a highway vehicle, "
- "so it may not owe the federal on-highway fuel tax — and the tax you already paid on it may be "
- "refundable on IRS Form 4136 (or via Form 8849). That is the same off-highway credit "
- "Prime is fighting for on its reefer fuel.")
+ + P("Reefer fuel may be refundable on IRS Form 4136 (or via Form 8849). For PTO and "
+ "other auxiliary use, ask your tax professional about both the federal off-highway credit and your "
+ "state’s fuel-tax refund — either way, the money only comes back if you can show how much "
+ "fuel went to non-propulsion use.")
+ P("Over a year of runs that adds up — and if a class action follows Prime’s lawsuit, the "
"carriers who kept clean records will be the ones positioned to claim their share.")
+ + H2("The hard part: proving how much fuel was non-propulsion")
+ + P("If your reefer has its own tank, this is easy — its fuel is already separate. The tricky case "
+ "is same-engine, same-tank PTO use (a dump truck or mixer burns from the same tank "
+ "whether it’s driving or working). You can’t claim what you can’t substantiate, so "
+ "here’s how carriers actually measure it:")
+ + UL(
+ "Pull PTO / idle hours from your ELD or telematics — most modern trucks’ "
+ "engine computers (ECM) already log PTO-engine and idle time separately from drive time. Multiply "
+ "those hours by a fuel-burn rate (manufacturer spec or a measured gal/hr) to estimate gallons",
+ "Add a PTO / equipment hour meter — an inexpensive hour meter on the "
+ "PTO circuit gives you a clean, independent running total of equipment time",
+ "Install an inline fuel-flow meter on the reefer or PTO feed — the most "
+ "precise option (actual gallons, not an estimate) if the recovery is large enough to justify it",
+ "Use a documented allocation method — when metering isn’t practical, "
+ "many state programs publish PTO allowance percentages by equipment type (mixer, refuse packer, "
+ "etc.); a consistent, documented basis is far better than a guess",
+ "Separate the fuel at the pump where you can — a dedicated fuel card or "
+ "separate fill for the reefer / equipment tank turns the whole question into a simple receipt total",
+ )
+ H2("What to do now: gather and keep your fuel records")
+ P("You don’t need to do anything drastic today. The single most important thing is simple: "
"don’t throw your fuel records away, and start keeping them organized.")
+ UL(
"Save your fuel receipts and IFTA fuel summaries — especially anything that "
"separates reefer or PTO fuel from the fuel that moves the truck",
- "If you can, track that fuel separately — a dedicated fuel card, pump, or "
- "tank reading for the reefer / PTO equipment makes this much easier to prove later",
- "Hold onto reefer run logs, PTO / engine hours, or equipment-meter readings if "
- "your unit records them",
+ "Export and keep your ELD / telematics PTO and idle-hour reports — this is "
+ "the record most carriers already have and forget to save",
+ "Hold onto reefer run logs, PTO / engine hours, and equipment-meter readings",
"Keep everything by quarter and by year — the cleaner the paper trail, the "
"stronger any future claim",
)