News & Analysis as of

State and Local Government Audits

Lippes Mathias LLP

Emerging Issue: AI Governance

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Advancements in Artificial Intelligence have dominated the news recently in fascinating ways. Generative AI chatbots demonstrated seemingly spontaneous responses to test users. Visual artists filed a class action lawsuit to...more

McDermott Will & Emery

Meaningful Statute of Limitations for Unclaimed Property Audits and Enforcement Actions? Michigan Court of Appeals Says Yes!

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On January 19, 2023, the Michigan Court of Appeals affirmed two 2022 trial court orders, holding that initiating an unclaimed property audit does not toll (or freeze) the running of the statute of limitations (time-bar) for...more

McDermott Will & Emery

“Voluntary” in Name Only? New Jersey Introduces Transfer Pricing Initiative

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The New Jersey Division of Taxation (Division) has announced a “voluntary” transfer pricing initiative beginning June 15, 2022, and continuing through March 2, 2023. According to the Division, the initiative is targeted...more

Perkins Coie

April Tip of the Month: New York City to Restrict Use of AI in Employment Related Decisions

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Effective January 1, 2023, employers with New York City employees will be restricted in their use of artificial intelligence (AI) tools in recruiting and hiring employees and making other employment-related decisions....more

Husch Blackwell LLP

Employer Compliance Guidance: New Payroll Reporting Obligations Under the IL Equal Pay Act Have Begun

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Beginning March 24, 2022 through March 23, 2024, the new payroll reporting obligations under the Illinois Equal Pay Act (IEPA) require private employers in Illinois with 100 or more employees to register and report extensive...more

Foley Hoag LLP - Global Business and Human...

New U.S Legislation Would Require Forced Labor Audits

On February 3, Senators Josh Hawley (R-MO) and Kirsten Gillibrand (D-NY) introduced the Slave-Free Business Certification Act of 2022. The legislation aims to provide U.S. policymakers with greater assurances that companies...more

McDermott Will & Emery

CDTFA Proposes Significant Revisions to the Sales Tax Audit Manual

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On February 2, 2022, the California Department of Tax and Fee Administration (CDTFA) held an interested parties meeting (IPM) to discuss proposed amendments to sales tax audit manual (AM) Chapter 13, “Statistical Sampling,”...more

Fox Rothschild LLP

New Washington State Lien Law Increases Pressure On Employers To Pay Wage Claims: What’s Next?

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When the DOL audits an employer and finds wages due, the employer, albeit unhappily, then pays the wages and (hopefully) changes its errant ways. There are times when the employer cannot or will not pay and then the agency or...more

Perkins Coie

ESD Audits: What They Are, How to Prepare, and Best Practices for Employers

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Overview of ESD Audits - The Washington State Employment Security Department (ESD) audits records of employers located in Washington to confirm that wages and hours are accurately reported and to ensure compliance with the...more

Tonkon Torp LLP

New Compliance Demands For Oregon Cannabis Processors – Be Prepared

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The Oregon Liquor and Cannabis Commission (OLCC) recently published a Compliance Bulletin for licensed cannabis processors. Effective immediately, the OLCC will start requesting additional information on certain processed...more

Amundsen Davis LLC

IDOL On The PROWL: Looking At Non-Union Contractors To Debar For Technical Violations Of The Illinois Prevailing Wage Act

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Contractors beware – the Illinois Department of Labor (IDOL) has ramped up audits of contractors as labor unions and related organizations flood the IDOL with “complaints. Remember, under the Illinois Prevailing Wage Act...more

BakerHostetler

[Podcast] What is Unclaimed Property/Escheat?

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What in the world is unclaimed property and escheat? And why are tax people dealing with it? Matt Hunsaker gives a basic high-level overview of the world of unclaimed property....more

Amundsen Davis LLC

Construction Contractors Beware: Think Twice Before Paying Prevailing Wage Assessments!

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Big Labor continues to use local, state and federal prevailing wage laws to target contractors they have a “beef” with. Since most prevailing wage audits are triggered by a complaint (including 3rd party complaints), trade...more

Jackson Lewis P.C.

New Illinois Legislation Targets Equal Pay; Requires Detailed Pay Report And New Enforcement Methods

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An amendment to the Illinois Equal Pay Act of 2003 requires that, beginning March 23, 2024, employers with more than 100 employees in Illinois must certify compliance with the Equal Pay Act by obtaining an Equal Pay...more

Foley & Lardner LLP

Don’t Leave Money on the Table: Beating the Louisiana Department of Revenue at its own Game

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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

Amundsen Davis LLC

PREVAILING WAGE REMINDER: Local, State And Federal Prevailing Wage Obligations Vary Greatly

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Contractors, developers, architects, owners, project managers and even public bodies often ask the same obvious question when dealing with any type of prevailing wage ordinance or law, “what are my obligations?” While...more

Holland & Knight LLP

City of Boston Releases Draft Emissions Performance Standard Policy

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The City of Boston has taken the next step in its ongoing efforts to amend and strengthen its Building Energy Reporting and Disclosure Ordinance, or BERDO, by releasing a draft Summary of policy elements on Jan. 27, 2021, for...more

Foley & Lardner LLP

COVID-19: HHS Publishes Long-awaited Reporting Requirements for Provider Relief Fund Recipients

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On September 19, 2020, the Department of Health and Human Services (HHS) released guidance establishing the reporting requirements for health care providers that received Provider Relief Fund (PRF) payments. These reporting...more

Baker Donelson

A Flurry of Recent Activity Highlights Continued Interest in 340B Program Oversight

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Four separate government releases coming over a three-week period have once again highlighted the intense interest in the 340B drug pricing program, with a federal agency and two government watchdog groups issuing guidance...more

Eversheds Sutherland (US) LLP

Top five unclaimed property trends for 2020

Unclaimed property audits and compliance issues will continue to be a challenge for companies in a wide range of industries. States view escheat as an important source of revenue, and contingent fee auditors will do their...more

McDermott Will & Emery

Victory? Delaware Suggests an End to Contingency Compensation for Unclaimed Property Contract Auditors

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For years, Delaware has used contract audit firms to enforce their unclaimed property laws and paid them based, at least partially, on the amount recovered. Motivated by this financial reward and empowered as an agent of the...more

Eversheds Sutherland (US) LLP

Unclaimed property — What’s new for gift, payroll, loyalty and stored-value cards?

A wave of new unclaimed property statutes and rules is changing whether and when businesses should escheat gift, payroll, loyalty, and other stored-value cards. Ten states have adopted new statutes or rules in this area over...more

Jones Day

Illinois Unclaimed Property Auditors Target Previously Exempt Business-to-Business Property

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A recent written auditor request indicates an aggressive position and differing treatment on previously exempt Illinois business-to-business property. Other states are poised to follow. Illinois contingent fee auditors...more

Bradley Arant Boult Cummings LLP

In a Rare Occurrence, Taxpayer Ordered to Pay Auditing Fees and Attorney Fees of Local Governments - SALT Alert: Alabama Edition

In a case of first impression, an Alabama circuit court recently ordered a taxpayer to pay the auditing fees that a private auditing firm normally would charge to its local government clients. Initially, the court ordered the...more

Franczek P.C.

The New Year Brings Employee-Friendly Orders and Legislation in Illinois

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J.B. Pritzker assumed the Illinois Governor’s Office on January 14, 2019. By January 15th, Governor Pritzker adopted several Executive Orders and signed into law legislation benefitting Illinois employees. ...more

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