On September 15, 2023, the New York City Department of Consumer and Worker Protection adopted new amended rules related to New York City’s Earned Safe and Sick Time Act. The amended rules take effect on October 15, 2023....more
Seyfarth Synopsis: On September 13, 2023, the California legislature passed S.B. 616, which is expected to significantly expand the State’s existing paid sick leave mandate by increasing the annual amount of paid sick leave...more
On January 1, 2024, the Paid Leave for All Workers Act will take effect in Illinois. This Act will require Illinois employers to provide each of their employees, including part-time employees and domestic workers, up to 40...more
The district court recently ruled that when determining a business’s correct reporting method to the Israel Tax Authority (ITA)—on an accrual or a cash basis—it is insufficient to examine the technical question of a...more
Adopting a “per-scan” theory of accrual or liability under the Illinois Biometric Information Privacy Act (BIPA) would lead to absurd and unjust results, argued a friend-of-the-court brief filed by Jackson Lewis in Cothron v....more
Though employers may feel like California just wrapped up its legislative session for 2020, the 2021 legislative session is already in full swing. February 19 was the last day for the proposal of new bills. However, Assembly...more
Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of December 21 – December 26, 2020... December 21, 2020: The IRS released TD 9941 containing final...more
As the January 1, 2021, effective date of Maine’s Earned Paid Employee Leave Law approaches, the state Department of Labor (DOL) has promulgated the much-anticipated final regulations for implementing the statute...more
As we previously reported, Nevada has enacted a personal leave law, which, effective January 1, 2020, will require private employers with 50 or more employees in Nevada to provide certain employees working in the state with...more
Nevada’s SB 312, signed into law in June of this year, is set to take effect January 1, 2020. For the first time in the State’s history, this bill will legislatively mandate private employers to provide employees with up to...more
On September 5, 2019, the Treasury Department (Treasury) and the IRS released proposed regulations (Regulations) that would impact when accrual method taxpayers report amounts in gross income. Generally, Section 451 provides...more
On July 11, 2019, the Internal Revenue Service (Service) and Department of Treasury (Treasury) issued final regulations to remove Treas. Reg. § 1.451-5, which allowed taxpayers to delay reporting income with respect to...more
On November 29, 2018, the Internal Revenue Service (IRS) issued Rev. Proc. 2018-60, which provides automatic accounting method change procedures for taxpayers seeking to comply with section 451(b), relating to the timing of...more
The New Jersey Department of Labor and Workforce Development has issued proposed rules for the recently enacted New Jersey paid sick leave act (the “Act”), which will take effect on October 29, 2018. The proposed rules will...more
On May 30, 2018, the Duluth City Council passed an ordinance requiring private employers to provide paid sick and safe leave to employees, following other Minnesota cities like Minneapolis and St. Paul. The ordinance takes...more
Duluth, Minnesota has become the latest jurisdiction to enact a law providing eligible employees with paid leave for their own medical needs, those of a family member, or other covered reasons. The Ordinance will take effect...more
New Jersey Governor Phil Murphy (D) has signed into law the New Jersey Paid Sick Leave Act (the “Act”), which will provide eligible employees with paid leave for their own medical needs, those of a family member, or other...more
Employers seeking to limit the vacation accrual of new employees just received some welcome news. The California Court of Appeal reaffirmed that California law does not prohibit employers from imposing a waiting period...more
On May 23, 2017, the Arizona Industrial Commission issued a new FAQ concerning Arizona’s new paid sick time law (the Fair Wages and Healthy Families Act). The new FAQ attempts to address many of the issues that were not...more
Last year provided a number of important claims and cases that further developed various aspects of litigation regarding the Contract Disputes Act (CDA). The major issues raised in some of the more notable claims include...more
Seyfarth Synopsis: In case you missed it, on June 22, 2016, Chicago added itself to the growing roster of many major U.S. cities to pass a Paid Sick Leave Ordinance. The Council’s Committee on Workforce Development and...more
Effective July 1, 2017, Chicago will join a growing contingent of cities and states that require employers to offer paid sick leave to employees. The Chicago City Council unanimously passed an ordinance last week requiring...more
An ordinance mandating paid sick leave for Chicago employees, first introduced in April, passed before the City Council on Wednesday, June 22, 2016. Chicago will now join the growing list of cities with similar laws on the...more
Employers navigating the treacherous waters of California’s new Paid Sick Leave Law and its recent amendments recently received some welcome guidance from the Labor Commissioner. On the heels of an August 7, 2015 opinion...more
The latest legislative session has just ended, and, true to form, the California Legislature has added more than a dozen new laws affecting employers doing business in the nation’s largest state. These statutes are in...more