On Aug. 30, 2023, the U.S. Department of the Treasury published proposed regulations (Proposed Rules) addressing the prevailing wage and apprenticeship requirements imposed by the Inflation Reduction Act
Continue Reading Proposed Treasury Rules on Prevailing Wage and Apprenticeship for Clean Energy Credits Incentivize Use of Project Labor Agreements
After a year of New York taxpayers having to deal with COVID-19 and getting some additional time to file, income tax returns for the year 2020 (not on extension) are
Continue Reading Telecommuters Assigned to the NY Location of Their Employer but Working Outside NY Due to the Pandemic May Be Taxed Twice
The Coronavirus Disease 2019 (COVID-19) stimulus package signed into law by President Trump on Dec. 27 contains significant enhancements to the employee retention tax credit enacted under the CARES Act.
Continue Reading Employee Retention Tax Credit Enhanced and Extended by COVID-19 Stimulus Package
Marvin A. Kirsner authored an article in Corporate Counsel titled “Sexual Harassment Settlements With Nondisclosure Agreement No Longer Deductible.” The article explores a provision in the new Tax Cuts and
Continue Reading Sexual Harassment Settlements With Nondisclosure Agreement No Longer Deductible
A provision in the Tax Cuts and Jobs Tax Act will increase the “after-tax cost” for companies to settle “sexual harassment” or “sexual abuse” claims if they wish to maintain
The way apprenticeships are funded in the UK is changing as of Spring 2017. With this change, some employers will be required to contribute to a new apprenticeship levy and
Continue Reading The Apprenticeship Levy
A bill that would simplify state income tax compliance for employers when they send employees on temporary assignment to another state passed the House on Sept. 21. Many state government
Continue Reading Bill to Simplify State Tax Withholding on Mobile Workers Passes House
The Virginia Department of Taxation recently issued a letter ruling which determined that an employee working from home within the state creates corporate income tax nexus.
Letter Ruling
The Virginia
Continue Reading Virginia Letter Ruling Finds Nexus Based on Employee Working From Home
Many years ago, every evening at 10 p.m. a local television station would present the following public service announcement: “It’s 10 p.m. Do you know where your children are?” Today,
Continue Reading Crossing Borders: Employment Considerations – Locating Your People
For years now, Section 203 of the California Labor Code has required employers to pay a penalty for willful failure to provide a departing employee with their final wages on
Continue Reading IRS Chief Counsel: CA Waiting Time Penalties Are Not Wages