EMPLOYER SERVICE DETERMINATION

BCD 2024-27

Cuyahoga Valley Scenic Railroad (CVSR)

August 1, 2024

This is a determination of the Railroad Retirement Board (RRB) concerning the status of Cuyahoga 

Valley Scenic Railroad (CVSR) as an employer under the Railroad Retirement Act (RRA) and the 

Railroad Unemployment Insurance Act (RUIA) (collectively, “the Acts”). RRA, 45 U.S.C. § 231 et seq.; 

RUIA, 45 U.S.C. § 351 et seq.

In a letter received by the RRB via fax on February 21, 2024, James Lawson, Director of Railroad 

Operations for CVSR, expressed interest in CVSR becoming a covered employer under the Acts. On 

April 5, April 25, May 13, May 14, and May 16, 2024, David Wilson, Chief Operating Officer for 

CVSR, provided additional information. According to Mr. Wilson, CVSR is a 501(c)(3) tax exempt nonprofit entity, and the Chief Executive Officer is Joseph W. Mazur. CVSR is a short line passenger 

railroad that operates entirely within the Cuyahoga Valley State Park in Ohio. The CVSR line segment 

runs from Milepost 40.0 to Milepost 66.3 for a total of 26.3 miles. Mr. Lawson stated that the terminal 

points are CSX Transportation Inc. (CSXT) (B.A. No. 1524) Willow Branch to the north and Akron 

Northside station to the south. However, Mr. Wilson subsequently explained that CVSR connects to 

CSXT at CVSR’s north end at milepost 63.3, and Akron Barberton Cluster Railway Company (ABCR) 

(B.A. No. 2361) at the south end at milepost 40.0. CVSR does not have an agreement with CSXT to 

perform any services, and interchange with CSXT is sporadic (two to three times per year). The 

movement activity with CSXT involves receiving locomotives, one-time sending out equipment via the 

CSXT line, and occasionally turning equipment around on CSXT-owned track. The track is owned by 

the National Park Service, and CVSR operates on it with an agreement with the National Park Service. 

Mr. Lawson stated that CVSR operates a scenic and historic railroad through the Cuyahoga Valley 

National Park, passenger excursions, and student education programs detailing a history of 

transportation. There is no freight volume, but CVSR expects to serve 200,000 passengers each calendar 

year. CVSR was incorporated on February 16, 1972, and, according to Mr. Lawson, CVSR began 

operations that same year. CVSR currently has 33 employees. 

A review of CVSR’s website (www.cvsr.org) confirms that its operations are advertised solely as an 

excursion service, with scheduled national park excursions, dining and drink excursions, entertainment 

excursions, and family fun excursions. All excursions are approximately two hours round trip. The 

website describes CVSR as a non-profit heritage railroad and a map shows that CVSR operates on a 

13.5-mile rail line with stations in Independence, Valley View, Brecksville, Peninsula, and Akron, Ohio. 

However, only the stations in Peninsula and Akron are currently in service due to erosion repairs at the 

other stations. 

Section 1(a)(1)(i) of the RRA, insofar as relevant here, defines a covered employer as “any carrier by 

railroad subject to the jurisdiction of the STB under Part A of subtitle IV of title 49, United States 

Code.” 45 U.S.C. § 231(a)(l)(i). Section 1 of the RUIA and section 3231(a) of the Railroad Retirement 

Tax Act (RRTA) contain substantially similar definitions. 45 U.S.C. § 351; 26 U.S.C. § 3231.

Under Section 10501 of Title 49 of the United States Code, the STB has jurisdiction over transportation 

by rail carrier only by railroad or by railroad and water and between a place in:

(A) a State and a place in the same or another State as part of the interstate rail network;

(B) a State and a place in a territory or possession of the United States;
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(C) a territory or possession of the United States and a place in another such territory or 

possession;

(D) a territory or possession of the United States and another place in the same territory 

or possession;

(E) the United States and another place in the United States through a foreign country; or

(F) the United States and a place in a foreign country.

49 U.S.C. § 10501(a).

The Board has previously determined that a tourist excursion railroad is exempt from coverage under the 

Acts if it solely carries passengers and operates as an amusement that is not part of the national system of 

rail transportation. See Board Coverage Decision 06-15 (April 18, 2006). A non-exhaustive list of 

evidence that supports a conclusion that a tourist excursion railroad falls outside the national system of 

rail transportation includes (i) a lack of a physical track connection to the interstate rail network, (ii) 

operating entirely intrastate, (iii) operating for only short distances covered in relatively short time periods, 

and (iv) returning passengers to the point of departure. Id. The Board also has found that infrequent 

movement of cars for a covered employer, performed without compensation, would not subject the 

employer to STB jurisdiction. See Board Coverage Decision 07-31 (September 19, 2007). 

The evidence of record establishes that CVSR operates a passenger railroad under 49 U.S.C. § 

10501(a)(1)(A). However, CVSR falls outside STB jurisdiction because it does not transport passengers 

from a place in one state to a place in another state but rather provides excursion service between several 

stations entirely within the State of Ohio. Although CVSR physically connects to the interstate rail 

network at the north end at milepost 63.3 and at the south end at milepost 40.0, CVSR operates entirely 

intrastate, operates short distances covered in two-hour time periods, and returns to the point of departure. 

CVSR interchanges with CSXT, however, according to Mr. Wilson, these movements only occur two or 

three times a year and are performed without an agreement or compensation. The interchange between 

CVSR and CSXT is insufficient to subject CVSR to STB jurisdiction. The evidence in the record supports 

the conclusion that CVSR falls within the exception to coverage for “tourist excursion railways.”

Therefore, under section 10501(a)(2)(A), CVSR would not be subject to STB jurisdiction and would 

therefore not fall within the definition of “employer” set out in section 1(a)(1)(i) of the RRA. Based upon 

the evidence of record, the Board finds that CVSR does not fall within the definition of employer under 

the Railroad Retirement Act and the Railroad Unemployment Insurance Act.