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On September 14, 2023, the IRS announced an immediate moratorium on processing new Employee Retention Credit (ERC) claims due to the surge in questionable or potentially fraudulent filings. According to the announcement, the pause will continue through the end of 2023. The IRS will continue to...
Multi-State Employment Workforce Challenges Employers that have historically had employees in one or very few states are encountering a tight labor market post-COVID, which is requiring additional out of state hires. Employers hiring employees in new states may not have considered the numerous...
New York employers who pay their non-exempt, hourly employees on a bi-weekly or semi-monthly basis may need to think again based on recent court decisions interpreting the definition of “manual worker” under the New York Labor Law (“NYLL”). As explained in more detail below, the NYLL requires that...
California has long been notorious for having a law, backed by public policy, prohibiting employee noncompete provisions except in very limited circumstances. Effective January 1, 2024, it even more aggressively furthers this stance. The Legislature noted that noncompete clauses remain common in the...
Enclosed are comments on the taxation of digital assets. These comments are submitted on behalf of the American Bar Association's Section of Taxation and have not been reviewed or approved by the House of Delegates or the Board of Governors of the American Bar Association. Accordingly, they should...
Effective July 1, 2023, the Freelance Worker Protections Ordinance of the City of Los Angeles became effective, imposing new requirements on the use of independent contractors and freelance workers together with new penalties for the violation of its requirements. Its provisions apply to a written...
Since Illinois first enacted the Day and Temporary Labor Services Act (the “Act”) in 2006, the number of temporary workers in the state has more than doubled, from 300,000 to over 650,000 workers. The number of registered temporary worker agencies has also doubled, from 150 to over 300. To address...
On August 1, 2023, the Department of Homeland Security (“DHS”) introduced a process for qualified E-Verify employers to complete I-9 verification in a completely remote manner. Unlike during the DHS COVID-19 temporary flexibilities period, this alternative procedure does not require a physical...
Last week, the U.S. Equal Employment Opportunity Commission (“EEOC”) issued proposed regulations implementing the Pregnant Workers Fairness Act (“PWFA” or the “Act”). The public has until October 10 to comment on the EEOC’s proposed regulations. Background: The Pregnant Workers Fairness Act The PWFA...
As employees continue to work fully remote, courts will be tasked with determining what state discrimination law applies to an employee who does not live or work in the same state as their employer. In grappling with this question with no precedent from New Jersey’s highest court, the United States...
Since 2017, employers have been able to rely on The Boeing Company , 365 NLRB No. 154 (2017) (“ Boeing ”), for relatively clear guidance on the lawfulness of their work rules (including employee handbook policies and manuals). In Boeing , the Board delineated categories of work rules: certain rules...