Representative introduces one-page Obamacare repeal bill
Representative Brooks introduced H.R. 1718, ObamaCare Repeal Act, on March 24, 2017. Visit our News Library to read more news stories.
View ArticlePresident Trump repeals “contractor blacklisting” rule
On March 27, President Trump put his signature to a resolution of disapproval that nullifies the controversial so-called “contractor blacklisting rule” (see PAYROLL MANAGEMENT GUIDE 2470, dated...
View ArticlePre-employment training was noncompensable
On-the-job training for new employees can be time-consuming and disruptive of regular work operations. What’s more, if the newbie actually performs work (even ineptly or inefficiently), the employer...
View ArticleWorker tax information discoverable in worker reclassification case
The disclosure of third-party taxpayer information needed to absolve an employer of his tax liabilities in a worker reclassification case was not barred under Code Sec. 6103. Moreover, the worker’s...
View ArticleCommon-law employer liable for employment taxes
An S corporation was the common-law employer of the workers at issue; therefore, the taxpayer was liable for the proposed employment taxes. The taxpayer operated a limousine transportation business...
View ArticleWithholding required on employee discounts taxed to employees
Only employees can qualify for a nontaxable fringe benefit. Under Code Sec. 132(a), an employee is defined as an individual currently employed by the employer, an individual who has retired from the...
View ArticleIowa law bars local laws exceeding state or federal minimum wage
Iowa bars counties and cities within the state from setting their own minimum wage and other employment laws that exceed or conflict with laws enacted by the state or federal government. The bill,...
View ArticleEmployer may violate minimum wage if tip credit is applied
Although an employee did not allege that she failed to receive the minimum wage when including all the tips she received as a server, that deficiency did not preclude her from stating a claim for a...
View ArticleArizona issues alert for Form W-2 email phishing scam
The Arizona Department of Revenue has issued a news release warning employers about a Form W-2 email phishing scam that attempts to steal employee W-2 information from company payroll or human...
View ArticleIllinois eliminates annual withholding for most employers
The Illinois Department of Revenue has amended regulations to eliminate annual personal income tax withholding returns and payments for most employers. Taxpayers who employ domestic employees may...
View ArticlePuerto Rico labor and flexibility law provisions summarized
Puerto Rico recently enacted the Labor Transformation and Flexibility Act, on January 26, 2017 (see Payroll Management Guide Report Letter 1488/2495, dated February 28, 2017). The law contains...
View ArticleSouth Carolina bars subdivisions from mandating benefits
South Carolina Governor Henry McMaster has signed a law that prevents political subdivisions from setting mandates on private businesses to provide employee benefits such as health benefits,...
View ArticleBudget bill has E-Verify provision, no mandate to use
The Consolidated Appropriations Act (H.R. 244), has been passed by Congress and sent to the President. The bill makes funds available for the E-Verify program for procurement of and improvements to...
View ArticleSmall businesses can apply research credit to payroll liability
The IRS highlighted tax benefits and resources designed to help new and existing small businesses who can now choose to apply part or all of their research credit against their payroll tax liability,...
View ArticleRetiree ineligible to contribute to HSA due to Medicare entitlement
The IRS has issued an information letter verifying that individuals are ineligible to contribute to a health savings account (HSA) if they are enrolled in Medicare. The letter is in response to an...
View ArticleLawmakers seek clarification on franchise joint employers
Thirteen Members of Congress signed a letter asking the National Labor Relations Board (NLRB) to clarify the extent to which an Advice Memorandum (NLRB Advice Memorandum 177-1650-0100, on April 28,...
View ArticleEmployer self-funded health plan payment not excluded
An employer could not exclude from an employee’s gross income payments under an employer-provided self-funded health plan if the average amounts received by the employees for participating in a...
View ArticleOklahoma adjusts standard deduction
Effective for tax years 2017 and beyond, the Oklahoma personal income standard deduction amounts are: (1) $6,350 for single or married filing separately, (2) $12,700 for married filing jointly or...
View ArticlePhiladelphia, Pennsylvania, EITC now available to nonresidents
A Philadelphia ordinance amends the city’s earned income tax credit (EITC), available against the Philadelphia wage and net profits tax, by making the credit available to nonresidents who work in the...
View ArticlePresident’s 2018 budget contains some payroll-related items
The President has submitted the 2018 budget proposal. The payroll-related items are highlighted below. Earned income and child tax credits The provision would require a social security number (SSN)...
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