On September 25, 2025, the Supreme Court of Pennsylvania struck down the City of Pittsburgh’s 3 percent tax on income earned by nonresident athletes while playing in one of Pittsburgh’s publicly funded sports stadiums,...more
10/9/2025
/ Athletes ,
Constitutional Challenges ,
Earned Income Tax ,
Local Taxes ,
Municipalities ,
PA Supreme Court ,
Sports ,
State Constitutions ,
State Taxes ,
Taxation ,
Uniformity Clause
On September 19, 2025, the Internal Revenue Service (IRS) unveiled proposed regulations listing nearly seventy jobs that will qualify for the new “No Tax on Tips” deduction, which was passed as part of the One Big Beautiful...more
9/23/2025
/ Delivery Drivers ,
Entertainment Venues ,
Hospitality Industry ,
IRS ,
New Guidance ,
New Regulations ,
Notice of Proposed Rulemaking (NOPR) ,
One Big Beautiful Bill Act ,
Personal Services ,
Proposed Rules ,
Reporting Requirements ,
Restaurant Industry ,
Tax Deductions ,
Tax Reform ,
Tipped Employees ,
Tips ,
Transportation Industry ,
U.S. Treasury
The U.S. Department of the Treasury and the Internal Revenue Service (IRS) are rolling out guidance on the new “No Tax on Tips” provision under the One Big Beautiful Bill Act (OBBB Act), ushering in a significant change for...more
9/8/2025
/ Employer Responsibilities ,
Income Taxes ,
IRS ,
New Guidance ,
New Legislation ,
One Big Beautiful Bill Act ,
Reporting Requirements ,
Required Forms ,
Tax Deductions ,
Tipped Employees ,
Tips ,
U.S. Treasury
One of President Donald Trump’s 2024 campaign messages was a promise to implement a no-tax-on-tips and no-tax-on-overtime law. On July 3, 2025, the U.S. Congress passed the “One Big Beautiful Bill,” and President Trump signed...more
7/10/2025
/ Fair Labor Standards Act (FLSA) ,
FICA Taxes ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
New Legislation ,
Over-Time ,
Reporting Requirements ,
Tax Deductions ,
Tax Reform ,
Tipped Employees ,
Tips ,
Trump Administration
The Internal Revenue Service (IRS) has released new guidance on the federal income and employment tax treatment of contributions and benefits paid under state paid family and medical leave (PFML) statutes. This guidance also...more
2/4/2025
/ Employee Benefits ,
Employment Tax ,
Federal Taxes ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Medical Leave ,
New Guidance ,
Paid Family Leave Law ,
Payroll Deductions ,
Reporting Requirements ,
SALT
New for January 1, 2025, Ohio has streamlined its unemployment insurance reporting process to allow employers that control multiple corporate entities to report unemployment insurance for their concurrent employees in a...more
Employee retention credits (ERCs) have been a critical financial lifeline for businesses dealing with the effects of COVID-19. Designed to incentivize businesses to retain employees during the economic downturn caused by...more
After lifting the moratorium on processing tax refund claims, the Internal Revenue Service (IRS) has begun processing a large backlog of claims for the employee retention tax credit (ERC), aimed at businesses impacted by...more
8/13/2024
/ Audits ,
CARES Act ,
Coronavirus/COVID-19 ,
Employee Retention ,
Fraud ,
Fraud and Abuse ,
IRS ,
Tax Credits ,
Tax Refunds ,
Tax Relief ,
Tax Returns ,
Wages
With tax day quickly approaching on April 15, 2024, employers in Pennsylvania may want to take note of a December 2023 state tax law that might have flown under the radar. The law made employee contributions to...more
4/8/2024
/ Department of Revenue ,
Dependent Care ,
Dependent Care Assistance Program (DCAP) ,
Employee Contributions ,
Flexible Spending Accounts ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Retroactive Application ,
Tax Deductions ,
W-2
On September 14, 2023, the Internal Revenue Service (IRS) released Employee Retention Credit (ERC) guidance placing a moratorium on processing new ERC claims due to a surge in questionable claim submissions. Claims already...more
9/26/2023
/ American Rescue Plan Act of 2021 ,
CARES Act ,
Coronavirus/COVID-19 ,
Employee Retention ,
Final Rules ,
IRS ,
Moratorium ,
New Guidance ,
Relief Measures ,
Scams ,
Tax Credits
The U.S. Department of the Treasury and the Internal Revenue Service (IRS) have finalized rules for the recapture of erroneously claimed Employee Retention Credits (ERC) and other tax credits provided to employers for...more
8/18/2023
/ American Rescue Plan Act of 2021 ,
CARES Act ,
Coronavirus/COVID-19 ,
Employee Retention ,
EPSLA ,
Families First Coronavirus Response Act (FFCRA) ,
Final Rules ,
IRS ,
Tax Credits ,
Temporary Regulations ,
U.S. Treasury ,
Underpayment
New Jersey enacted Assembly Bill No. 4694 on July 21, 2023, adding a “convenience of the employer” rule in an effort to gain tax revenues from nonresidents assigned to a primary work location in New Jersey who work outside...more
Many employers have already claimed millions of dollars in tax credits through the Employee Retention Tax Credit (ERTC). Those employers that have not yet claimed (or incorrectly claimed) any ERTC may still do so...more
Is the U.S. economy trending toward recession? Rumors of a recession are circulating. Many companies are considering, or have already implemented, plans to reduce overall headcount....more
Research suggests that more than 60 percent of U.S. workers would like to be able to access their earnings before their regularly scheduled paydays. Responding to this desire, many employers and their payroll providers...more