o not a construction activity. (E.g., ID -0184.1; -0233.1; -0235.1.) Some of these commenters represented employers who deliver building materials such as lumber, drywall, and roofing materials. (See, e.g., ID-0184.1; -0233.1.) Others represented employers in the heating, ventilation, air conditioning, and refrigeration (HVACR) industry. (ID-0165.1; -0235.1.) Several of the commenters pointed to t