Labor & Employment Transportation Tax

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NC Legislative Update for August 2015 #3

This Week - Amid the budget deliberations, the General Assembly took time Tuesday to commemorate the 70th anniversary of the end of the war World War II. Senate Joint Resolution 720, passed by both the House and the...more

NC Legislative Update for August 2015 #2

This Week - On Wednesday, lawmakers passed Senate bill 560, the second Continuing Resolution (CR) of the session which will keep State government functioning until August 31st. The legislature has yet to agree on the...more

North Carolina General Assembly Week in Review

Senate Bill 534, 2015 Continuing Budget Authority, commonly referred to as a Continuing Resolution (CR), expired Friday at 11:59 pm. It was passed at the end of June with hopes to have a budget agreement by August 14. In...more

Uber Drivers: Employees or Independent Contractors?

Since its founding in 2009, Uber has gained both praise and notoriety for shaking up the taxi industry by allowing individuals who meet minimum requirements to provide an on-demand car service via the Uber mobile app. In...more

The “Independent Contractor” Truck Driver, Wage & Hour Laws, the Affordable Care Act, and Safety Regulations

On The challenges that trucking companies face regarding truck drivers continue to expand. One vexing issue facing many companies: Can they continue to treat many of their truck drivers as “independent contractors” as they...more

Tax Policy Update

NUMBER OF THE WEEK: 40 percent. The average combined federal and state tax rate paid by most U.S.-based firms, according to a Wall Street Journal op-ed by James Freeman today, entitled “The Tax Takeover Craze.” Freeman claims...more

Uber and Other Startups Facing Independent Contractor Disputes

Perhaps the blurriest line in employment law is the difference between an independent contractor and employee. Companies prefer contractor status because it is cheaper and offers more flexibility. ...more

Tax Planning for International Transportation Income

According to the most recent estimates, the quantity of goods carried by containers has risen from around 100 million metric tons in 1980 to about 1.5 billion metric tons in 2012. Out of these numbers, one container in every...more

Week in Review – Taxes, Transportation, and Goat Trails - April 24, 2015 #4

Taxes - The House Republican Omnibus Tax bill (HF848) was released on Monday. The $2 billion tax cut package includes $538 million to pay for a one-time income tax exemption and $450 million to begin phasing-out the...more

Legislative Update

The following legislation has been introduced in the Maryland legislature. The chart is current through the morning of March 9. Status of several pieces of legislation receiving committee reports are indicated in caps. The...more

Minnesota Weekly Legislative Update: 03/2015

Today marks the end of the second deadline week at the Capitol. Non-finance bills which have not been heard in all required House and Senate policy committees by midnight tonight may not be acted upon. ...more

Week in Review - March 2015

Minnesota Budget Forecast/Surplus - Management and Budget shows the State’s previously forecast $1.038 billion surplus for the next biennium has grown to $1.87 billion. Governor Mark Dayton said he will propose using...more

U.S. Supreme Court Update, March/April 2015

The Supreme Court heard oral arguments in two cases involving state taxation on consecutive days in December. On 12/8/14, the Supreme Court heard oral arguments in Direct Marketing Ass'n v. Brohl, where the Court has...more

Feb. 2 Deadline Looming to Implement Retroactive Increase in 2014 Mass Transit Benefit Limits

Affected employers must move quickly to take advantage of a special administrative procedure regarding a retroactive increase in excludable transit benefits enacted on December 19, 2014, under the Tax Increase Prevention Act...more

Immediate Action Required to Maximize Tax Savings for Mass Transit

Congress and the IRS have expanded the availability and procedures for maximizing the income tax and FICA tax exclusion for mass transit benefits, but immediate action is required to satisfy the IRS special relief provisions...more

New York City Mayor de Blasio Signs Affordable Transit Act into Law

On October 20, 2014, New York City Mayor Bill de Blasio signed Local Law 53, the Affordable Transit Act. Under this new law, New York City businesses with 20 or more full-time employees will be required to offer a federal...more

Conservative Kansas Joins the Liberal Ninth Circuit in Rejecting the Independent Contractor Classification of Delivery Drivers

Last month we blogged about two Ninth Circuit opinions that deemed FedEx Ground drivers to be employees rather than independent contractors under California and Oregon law. Last week the Kansas Supreme Court joined them,...more

InterConnect FLASH! No. 39 - Recent Court Decisions Reflect the Rule of Reason: Totality of the Circumstances Regains Traction

Two recent court decisions from two different jurisdictions, issued several weeks apart, reflect a more balanced and reasonable approach for determining worker classification issues based on the totality of the facts and...more

California Trucking and Shipping Companies Must Evaluate Owner/Operator Relationships in Light of Los Angeles Superior Court...

Trucking companies that operate in California and also utilize independent contractor “owner-operators” to ship goods throughout the country must re-evaluate whether or not the contractors are misclassified in light of the...more

Legislative Update 2013 -- SC Tax Incentives Legislative Update

In This Presentation: - A.Economic Development: 1.Film 2.Port 3.Abandoned Buildings 4.Angel Investors 5.Nascar/Darlington Speedway 6.Unemployment Insurance - B.Practice and...more

What's Happening in Business Aviation? May 2013

This edition of the Burns & Levinson Business Aviation Report covers new developments in the following areas of business aviation: • Rentals from leasing aircraft may be subject to the new 3.8 percent tax on net...more

Treasury Releases “Green Book” of Obama Administration FY 2014 Tax Priorities

On April 10, the Treasury Department released its “General Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals.” Known as the “Green Book,” the document provides an explanation of the Administration’s FY...more

IRS Provides Administrative Guidance On Excludable Transportation Benefit Limits, Retroactively Increased As Of January 1, 2012

On January 16, 2013, the Internal Revenue Service (IRS) issued Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit benefits. Under Section 132(f) of the Internal Revenue Code...more

Employers Can Obtain Refund for Excess FICA Tax Paid as Result of Increased Excludable Limit for Transit Benefits

On January 11, 2013, the Internal Revenue Service published Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit pass benefits. The American Taxpayer Relief Act retroactively...more

IRS Guidance on Retroactive Increase in Qualified Transportation Benefits

The IRS has released guidance to address employers’ questions about the retroactive increase in the monthly income exclusion for certain transportation benefits enacted as part of the American Taxpayer Relief Act of 2012 on...more

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