In a recently issued guidance, the Massachusetts Department of Revenue indicated that the emergency telecommuting rules it put in place during the Massachusetts COVID-19 state of emergency would cease to be in effect as of...more
During the 2021 legislative session, the Georgia General Assembly passed key legislation, including conformity to the federal tax law, the elimination of deference to subregulatory interpretations of the Department of...more
On March 5, 2021, the Massachusetts Department of Revenue (DOR) codified final regulations to extend Massachusetts income tax withholding to non-residents formerly commuting to Massachusetts but now telecommuting due to the...more
In the face of the pandemic over the last year, Congress issued several rounds of unemployment assistance through the CARES Act not only to employees but also to workers classified as independent contractors or self-employed....more
Shortly before the end of the bizarre and painful 2020 calendar year, the Consolidated Appropriations Act for 2021 (the Act) was signed into law, providing an additional $284 billion appropriation for the Paycheck Protection...more
Tax season is well underway, and after a tumultuous year in 2020, businesses may be looking to save money any way they can. Last year presented a different, though equally difficult, set of challenges for state and local...more
In a welcomed move by the business community, Gov. Kay Ivey on Friday morning issued a proclamation that would exempt certain CARES Act benefits from Alabama income tax and would extend the sunset (expiration) date of two of...more
A new coronavirus relief package, which includes a second round of Paycheck Protection Program (“PPP”) funds, appears to be on the horizon. Details are still being worked out on the Hill, but here are some key updates and...more
This year, the COVID-19 pandemic has brought upheaval to nearly every aspect of our lives, both personally and professionally. Virtually every sector of our society has been impacted. In response, companies were forced to...more
On October 13, 2020, the Oregon Department of Revenue (“DOR”) issued a temporary administrative order amending OAR 150-305-0460 to allow paper returns, statements, or documents to be signed through a facsimile method. A...more
In the wake of the coronavirus pandemic, companies in wide-ranging industries across the country have unprecedented numbers of employees working from remote locations. In a prior post, we discussed numerous issues that may...more
In light of the ongoing pandemic, the Pennsylvania Department of Revenue announced that the due dates for many Pennsylvania individual and business tax returns have been extended....more
Massachusetts has adopted emergency sourcing rules for personal income tax withholding from employees who are telecommuting due to the COVID-19 pandemic. The emergency rules treat employees who currently work remotely out of...more
During the first special session of 2020, the Oregon legislature passed House Bill 4212 (“HB 4212”). Governor Kate Brown (the “Governor”) signed HB 4212 into law on June 30, 2020. HB 4212 extends the time periods that...more
On June 24, 2020, the Arizona Department of Revenue (Department) announced that in recognition of the difficulties many Arizona businesses are experiencing during COVID-19, including with respect to their ability to meet...more
In a new temporary rule, the Oregon Department of Revenue (“DOR”) formalized its prior informal guidance relative to the assessment of penalties for failing to make sufficient estimated payments under Oregon’s Corporate...more
Since it was first reported to the World Health Organization on December 31, 2019, the novel Coronavirus has and continues to wreak havoc on a global scale unseen in our lifetime. The COVID-19 pandemic has decimated global...more
On May 28, 2020, the Oregon Department of Revenue (“DOR”) added two new Oregon Corporate Activity Tax (“CAT”) draft rules, OAR 150-317-1050 (Sourcing of Commercial Activity for Financial Institutions) and OAR 150-317-1160...more
As we recently reported, the Oregon Department of Revenue (“ODOR”) issued written guidance concluding that the receipt of funds pursuant to PPP loans (whether or not forgiven), EIDLP advances and SBA debt relief for certain...more
New guidance from the Oregon Department of Revenue (the “DOR”) with respect to Oregon’s Corporate Activity Tax (“CAT”) was issued Wednesday, May 6th. Specifically, the DOR announced that: - Certain forgivable federal...more
On May 6, 2020, the Oregon Department of Revenue (“DOR”) issued informal guidance in the form of a frequently asked question on its website providing that, in general, an Economic Injury Disaster Loan emergency advance, SBA...more
Members of the North Carolina General Assembly made good use of their time leading up to the short session that began on April 28, with each chamber filing a COVID-19 relief bill within twenty-four hours of reconvening....more
In a letter dated April 24, 2020, Governor Kate Brown (“Governor Brown”) responded to an apparent request from Oregon Business and Industry (“OBI”) to postpone the implementation of the Oregon Commercial Activity Tax (“Oregon...more
On April 20, 2020, the Oregon Department of Revenue (“DOR”) issued Revenue Director’s Order 2020-02 (“Order 2020-02”). This comes nearly one month after the DOR issued Revenue Director’s Order 2020-01 on March 24, 2020...more