Election Roundup: How a Trump Administration Could Shape the Oil and Gas Landscape
AGG Talks: Antitrust and White-Collar Crime Roundup Podcast - Episode 9: Exploring the DA’s Proof, Michael Cohen’s Cross-Examination, and Jury Scenarios in Trump’s Election Interference Trial
DE Under 3: Employment Poster Requirements & the U.S. DOJ’s First-Ever Criminal Anti-Trust Prosecution
DE Under 3: Agency Budget Requests, Transgender Day of Visibility traction, and the fall of Trump OFCCP’s “Four Pillars”
#WorkforceWednesday: SCOTUS in Review, Biden Acts to Limit Non-Competes, NY HERO Act Model Safety Plans - Employment Law This Week®
An Examination of the Death Penalty in America
JONES DAY TALKS®: Helms-Burton Cases Move Through Courts, and the State of U.S./Cuba Relations
Harvard/MIT Student Visa Case
Employment Law Now V-88- 4th Anniversary Special Episode
What Happens to President Trump's Immigration Proclamations During President Biden's First 100 Days?
Transfer of Power: Everything You Didn’t Know About Presidential Transitions with Dr. Terry Sullivan Executive Director of the White House Transition Project: On Record PR
Employment Law Now IV-86- 3 Quick Hits: FFCRA Extension, Trump Executive Order, and New DOL Tipping Rule
#WorkforceWednesday: Congress Passes Relief Bill, EEOC's Vaccine Guidance, Return to Work Delayed - Employment Law This Week®
SCOTUS Watch: The ACA and Key Health Law Areas Justice Barrett Could Impact - Diagnosing Health Care Podcast
New Developments in the World of Section 230
What's at Stake for Immigration?
#WorkforceWednesday: OFCCP Guidance on Diversity Training, Starbucks’ Diversity Plan, Time Off to Vote - Employment Law This Week®
2020 Presidential Candidates' Tax Proposals
Enforcement Relief: What New Regulatory Reforms Could Mean for Hospices
One-on-One with David Fotouhi, Acting General Counsel at the EPA
As we discussed previously after the Families First Coronavirus Response Act (FFCRA) expired on December 31, 2020, President Trump signed the 2021 Consolidated Appropriations Act (CAA) which allowed employers to decide if...more
On December 27, 2020, President Trump signed into law the Consolidated Appropriations Act, 2021 (the “Act”). The Act, which includes the COVID-19-related Tax Relief Act of 2020 and the Taxpayer Certainty and Disaster Tax...more
On the evening of December 21, 2020, the House and Senate approved a $900 billion stimulus package included as part of the Consolidated Appropriations Act of 2021 (the “Act”). The President signed the Act into law on...more
After much political gridlock, Congress passed an omnibus government-spending bill (Appropriations Act), which includes another COVID-19 relief package. The Appropriations Act contains many tax-related provisions. Some of the...more
Below is a broad overview of policies for which President-Elect Biden has indicated support (PDF). It is important to note that, while some of these policies fall under the President's executive power, many will require...more
Despite A Series Of Disappointments, Stimulus Negotiations Remain In The News. As readers of the newsletter are well aware, this specific topic has consumed an inordinate amount of white space. ...more
The Situation: On August 28, 2020, the IRS published Notice 2020-65 allowing employers to defer withholding the employee portion of Social Security tax from paychecks. This payroll tax deferral is different from the one...more
On August 8, 2020, President Trump issued an Executive Order to the Secretary of Treasury directing the Department to defer the obligation of employers to withhold, deposit, and pay the employee share of Social Security...more
Outlook for This Week in the Nation’s Capital - Supreme Court. Supreme Court Justice Ruth Bader Ginsburg passed away last Friday, which has brought into question how the Senate will approach filling her seat with just six...more
President Trump issued a Presidential Memorandum on August 8, 2020, directing the U.S. Secretary of the Treasury to use his authority to defer the "withholding, deposit and payment of certain tax obligations." This includes...more
The US Department of the Treasury and the Internal Revenue Service have issued guidance with respect to US President Donald Trump’s August 8, 2020 Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing...more
Most employers are expected to pass on the IRS’ offer to temporarily delay collecting Social Security taxes. For background, both employers and employees are generally required to pay a Social Security tax at a flat rate of...more
Offering eligible workers the option to suspend the employee share of Social Security payroll taxes through year-end may sound good at the moment, but concerns about next year are leaving many employers wary. Indeed, the Wall...more
President Donald Trump issued an Executive Order on August 8, 2020 allowing employers to defer withholding, depositing, and paying certain payroll tax obligations for their employees. On August 28, 2020, the Department of...more
Outlook for This Week in the Nation’s Capital - Congress. The House and Senate are both in session this week. Congress faces a Sept. 30 deadline to fund the government, and Speaker of the House Nancy Pelosi (D-CA) and...more
Employers should weigh carefully whether to participate in the voluntary deferring of the employee portion of Social Security taxes pursuant to the executive memorandum issued by President Trump on August 8, 2020. The...more
On August 8, 2020, President Trump issued an executive action directing the Secretary of the Treasury to use the Secretary’s authority under Section 7508A of the Internal Revenue Code of 1986, as amended (the “Code”), which...more
Background - The Internal Revenue Code (the "Code") provides the Secretary of the Treasury with the authority to delay tax deadlines in times of national emergency....more
Following President Trump’s Aug. 8 presidential memorandum directing the Treasury Secretary to defer the withholding and payment of certain employee payroll taxes, the Internal Revenue Service released Notice 2020-65 on Aug....more
In response to the ongoing coronavirus (COVID-19) pandemic, the U.S. Congress, the executive branch, and the Internal Revenue Service (IRS) have taken several actions intended to provide immediate relief to taxpayers. In...more
To assist employees with the economic hardships resulting from COVID-19, recent guidance provides relief in the form of a payroll tax deferral (Deferral Program). Internal Revenue Service Notice 2020-65 (Notice)1 provides...more
On August 8, 2020, President Trump issued an executive order requesting that employers stop withholding the 6.2 percent Social Security tax from certain employees’ paychecks for the remainder of 2020. The order applies to...more
Additional Stimulus Negotiations — Along With A Long-Awaited Federal Liability Shield — Are Going Nowhere, Fast. The negotiations for a new stimulus before August failed. The stakeholders promised a negotiated stimulus...more
On Aug. 8, 2020, President Trump issued a memorandum calling for the Secretary of Treasury to allow for the deferral of payroll tax withholding on the employee portion of certain payroll taxes. This memorandum is separate...more
The title’s question is triggered by a Presidential Memorandum issued on August 8, 2020 (the “Memo”) directing the Secretary of the Treasury to defer Social Security taxes for certain employees. ...more