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Income Taxes › State Labor Laws

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Fisher Phillips

How Will the Election and Recent Legislative Trends Impact Tipped Wages? 4 Developments for Hospitality Employers to Watch

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There’s been a lot of buzz about tipped wages as Election Day approaches – and hospitality employers will want to track key proposals that may have a huge impact on pay practices. Former President Trump and Vice President...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Alabama Amends State Income Tax Exemption for Overtime Payments

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In November 2023, Alabama enacted a law exempting, from Alabama state income tax, amounts received by full-time hourly wage-paid employees as compensation for overtime worked. On May 17, 2024, Alabama amended the Overtime...more

Bradley Arant Boult Cummings LLP

Out with the Old? Not So Fast! A Quick Review of 2023 Highlights

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2023 has brought many updates and changes to the legal landscape. Our blog posts have covered many of them, but you may not remember (or care to remember) them. Before moving on to 2024, let’s take a moment to review our top...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Alabama to Exempt Overtime Compensation From State Income Tax, Starting January 1, 2024

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On November 9, 2023, Alabama Governor Kay Ivey signed into law a bill that beginning on January 1, 2024, will make compensation received by full-time hourly wage-paid employees for overtime work performed in excess of 40...more

Ruder Ware

Capitol Connection, September 2023 Issue

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WELCOME TO THE RUDER WARE CAPITOL SNAPSHOT - The ever-changing landscape of state government requires businesses across all industries to stay informed on the happenings in Madison. Welcome to Ruder Ware’s Capitol...more

Littler

Watch Out New York – New Jersey Wants Its Taxes Too!

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On July 21, 2023, New Jersey Governor Phil Murphy signed Assembly Bill No. S3128/A4694 into law, which implements an aggressive tax treatment of nonresidents who work for New Jersey employers.  The law essentially adopts the...more

Stoel Rives LLP

City of Salem, Oregon Enacts New Payroll Tax

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The Salem City Council on July 11, 2023, approved Ordinance Bill No. 12-23, which imposes a new payroll and self-employment tax to fund community safety services. The ordinance imposes tax at a rate of 0.814 percent of an...more

Mintz

WFH - work from home or work from "home?"

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The global pandemic fostered a huge uptick in remote work as many companies were required to shut their physical offices for months. For many office employees, remote work meant finding any space to set up a laptop, be it a...more

Holland & Hart - The Benefits Dial

I Wanna Know What Love Is . . . and When to Provide Domestic Partner Benefits

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When the Supreme Court legalized same-sex marriages back in 2015, the IRS clarified that two people are legally married under federal law when they also are legally married under their state’s law. Because of this...more

Proskauer - California Employment Law

California Mulls More Job Killer Bills, Major Tax Hikes

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Last week, New York announced new tax increases that will subject certain of its residents to higher personal income tax rates than even Californians pay. Before the pages on that bill had cooled, the California legislature...more

Allen Matkins

California Law Creates New Risk Factor

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Last year, California enacted AB 5 imposing the so-called A-B-C test for employee status under California's Labor Code.  The legislation basically extended the California Supreme Court's holding in Dynamex Operations West,...more

Littler

Restructuring Operations in the Wake of California AB 5? Don’t Overlook the Tax Implications

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Businesses with operations in California have begun to identify options and implement strategies for compliance with Assembly Bill (AB) 5, which imposes the ABC test for identifying whether a worker is an independent...more

Best Best & Krieger LLP

Do Not Apply AB 5 Too Broadly

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Perhaps the biggest news coming out of California’s Legislature this year was the passage of Assembly Bill 5 – the new law that codifies the 2018 Dynamex case and which imposes a new test for determining employee or...more

International Lawyers Network

Establishing A Business Entity In Puerto Rico

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Puerto Rico offers many advantages to individuals and companies that decide to establish business operations on the Island. These include unique local tax incentives; a strong, dedicated, and skilled bilingual labor force;...more

Fisher Phillips

Call for Federal Legislative Changes Growing in the Gig Arena

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As I wrote previously, it is no secret that labor laws have been unable to keep pace with the changing economy, despite challenges from the bench to address the needs of the gig economy. Certain state legislatures (e.g....more

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