09/28/2026
The Freelancer Expense and Tax Relief Act (“FLEX ACT”) creates clear federal tax standards for legitimate independent business relationships, including a federal employment-tax safe harbor for qualifying arrangements, tax relief for independent service providers, and safeguards to prevent abuse.
Independent contractors and small transportation businesses are essential to the supply chain, yet they still face uncertainty around how these relationships are treated.
In meetings with House leadership, Ways and Means and Tax Subcommittee offices, the Republican Study Committee and more, the important components of the legislation were discussed with feedback. A path forward was also agreed upon.
The FLEX Act is still developing, but the conversation has moved to a legislative discussion. SCI and CLDA will keep everyone in the industry informed as it progresses.