CRS issues research tool for the Affordable Care Act
The Patient Protection and Affordable Care Act (ACA; P.L. 111-148) has numerous provisions affecting private health insurance and public health coverage programs. The Congressional Research Service...
View ArticleCRS issues research tool for the Affordable Care Act
The Patient Protection and Affordable Care Act (ACA; P.L. 111-148) has numerous provisions affecting private health insurance and public health coverage programs. The Congressional Research Service...
View ArticleHRA contributions exempt from gross income
Contributions made by the taxpayer to the retiree HRA on behalf of eligible retirees, spouses, and eligible dependents that were used exclusively to pay for eligible medical expenses were excludable...
View ArticleColorado explains waiver of EFT requirement
An emergency rule is enacted that explains the circumstances under which the Executive Director of the Colorado Department of Revenue may authorize a waiver from the electronic funds transfer (EFT)...
View ArticleKansas DOR provides information on 2015 tax amnesty program
The Kansas Department of Revenue has posted information to its website regarding the 2015 Tax Amnesty Program enacted by H.B. 2109, Laws 2015. The program, which applies to corporate and personal...
View ArticleWashington ‘piece rate’ workers must receive minimum wage
On questions certified to the Washington Supreme Court from a federal district court, the state high court held that pay for rest breaks, separate from piece rate, followed the plain language of WAC...
View ArticleStates begin to issue guidance on marriage benefits
Michigan is the latest state to issue written guidance on the payroll issues related to the most recent U.S. Supreme Court (Obergefell vs. Hodges, — S.Ct. –, 576 U.S. — (June 25, 2015)) decision on...
View ArticleIndiana discusses Fall 2015 tax amnesty
The most recent Indiana Department of Revenue Tax Talk Blog discusses Tax Amnesty 2015, which will occur from September 15, 2015, through November 16, 2015. Tax Amnesty 2015 is a limited-time...
View ArticleLouisiana adjusts penalty waiver provision
Beginning January 1, 2016, the law removes the Board of Tax Appeals penalty waiver approval requirement and provides for oversight by the House Ways and Means Committee and the Senate Revenue and...
View ArticleSelf-insured employers must file ACA information returns
All employers that provide self-insured health coverage to their employees must file an annual health coverage information return for coverage provided in 2015, regardless of the employer’s size, the...
View ArticleIRS employment tax form EMS system is being retired
The Legacy (EMS) System for employment tax returns will be permanently retired in December 2015. November 30, 2015 will be the last day any employment tax (Form 94x) forms will be accepted in Legacy...
View ArticleIRS issues final regs on where to file for refunds and credits
The IRS has amended current regulations under Code Sec. 6402, that adopt, with amendments the regulations proposed in 2011 (NRPM REG-137128-08, I.R.B. 2011-28, 43). The old version of Reg....
View ArticleTrust fund gains a year; no wage base change projected
The Social Security Board of Trustees has released its annual report on the long-term financial status of the Social Security Trust Funds. The combined asset reserves of the Old-Age and Survivors...
View ArticleMassachusetts authorizes a tax amnesty
Massachusetts has authorized a tax amnesty program to be established for a period of 60 days as determined by the Commissioner of Revenue. The scope of the program, including the particular tax types...
View ArticleConnecticut issues new withholding tables
Connecticut has issued new wage-bracket and percentage method withholding tables. The tables, which have been updated to reflect recent tax legislation, must be implemented by August 31, 2015. Changes...
View ArticleIdaho issues new withholding tables
The Idaho State Tax Commission has released new wage-bracket and percentage method withholding tables effective January 1, 2015. Employers are advised to implement the tables as soon as possible....
View ArticleOhio issues new withholding tables
The Ohio Department of Taxation has issued new employer withholding tables that are to be used for payrolls that end on or after August 1, 2015. The Department notes that the new tables take into...
View ArticlePresident signs highway bill with payroll items
The President has signed the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (H.R. 3236) (P.L. 114-41). The bill contains a couple of payroll related items relating to...
View ArticleIdaho issues new withholding tables
The Idaho State Tax Commission has released new wage-bracket and percentage method withholding tables effective January 1, 2015. Employers are advised to implement the tables as soon as possible....
View ArticleNY Board recommends $15 minimum wage
The Fast Food Wage Board filed its report and recommendations with the New York State Department of Labor on July 31, 2015, recommending that the minimum wage be raised to $15.00 per hour for...
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