IPG-069 and IPG-105 give you the rules for misclassification. They are overarched by the Sagaz rules from the Supreme Court, which tell you that not one single factor is determinative. You have to take a holistic approach.
In trucking, in transportation, you would have to modernize those rules. There has to be some amount of modernization. A truck transport driver who can't afford to put a down payment of $100,000 on a truck is ineligible to incorporate his company. That's unfair. If I were to make a recommendation to this committee, I would make that one recommendation, which is to remove the test that says you need to show or display ownership of equipment and replace it with voluntariness: Does the driver choose to incorporate voluntarily without coercion? That would modernize that test. That would also get rid of all your issues with taxes and safety, because someone who has a stake in the game is safe. People who have a stake in the game will pay their taxes and will operate a safe fleet.
That would be my recommendation, or at least my observation at this point.