The current draft of the Tax Relief for American Families and Workers Act of 2024 includes a proposed provision that would dramatically accelerate the deadline to file claims for the Employee Retention Credit (ERC) to January 31, 2024.  The ERC is a much-scrutinized refundable tax credit of up to $26,000 per employee for certain wages paid by employers between March 12, 2020, and before October 1, 2021. … Continue Reading

On January 9, 2024, the US Department of Labor (DOL) issued a final rule that provides revised guidance on whether a worker is properly classified as an employee or independent contractor under the Fair Labor Standards Act (FLSA). Under the FLSA, employees are entitled to minimum wage and overtime pay, while independent contractors are not.… Continue Reading

On December 5, 2023, the Supreme Court of the United States in Acheson Hotels, LLC v. Laufer, declined to substantively address a question businesses across the country have been eager to resolve: That is, whether a “tester” plaintiff has standing to sue a public accommodation under the Americans with Disabilities Act (“ADA”), despite having no intention of ever visiting the business.… Continue Reading

In a 3-2 decision in Zilka v. Tax Review Board, the Pennsylvania Supreme Court upheld the Commonwealth Court and sided with the City of Philadelphia Department of Revenue in a case addressing whether a City resident was entitled to a credit for state-level taxes paid to Delaware.

During the tax years at issue, the taxpayer was a resident of Philadelphia who worked full-time in Wilmington, Delaware. … Continue Reading

On November 9, 2023, a coalition of business advocacy groups led by the US Chamber of Commerce filed a lawsuit in the US District Court for the Eastern District of Texas challenging the National Labor Relations Board (“NLRB”) new final rule for determining joint employer status under the National Labor Relations Act (“NLRA”).… Continue Reading

Under the Biden Administration’s influence, the National Labor Relations Board (“NLRB or “the Board”) has proposed a new Final Rule for determining joint employer status under the National Labor Relations Act (“NLRA”). The Final Rule significantly relaxes the standard for two or more companies to be classified as joint employers who share equal liability for unfair labor practices, legal obligations to negotiate with labor unions, and who may be subject to union picketing or protests in the event of a labor dispute.… Continue Reading

October 31, 2023 opens the reporting period for private sector employers and federal contractors who are required to report workplace demographic data on an annual basis to the U.S. Equal Employment Opportunity Commission (“EEOC”). These submissions are known as EEO-1 Component 1 reports (“EEO-1 reports”). EEO-1 reports must be submitted by the close of the reporting period on December 5, 2023.… Continue Reading

On October 2, 2023, the U.S. Equal Employment Opportunity Commission (“EEOC”) published its proposed guidance on workplace harassment claims, Enforcement Guidance on Harassment in the Workplace. The proposal is open for comment through November 1, 2023, in the Federal Register.

Employers will want to prepare for the EEOC’s new standards for employer liability, and review its examples of workplace harassment.… Continue Reading

The Securities and Exchange Commission (SEC) has recently announced settlements with a number of companies whose separation agreements or internal policies the SEC viewed as impeding employees’ participation in the SEC’s whistleblower program, including privately-held companies not otherwise regulated by the SEC.

The Upshot

  • The SEC’s whistleblower program gives broad protections to individuals seeking to report potential violations of the securities laws, and has been aggressively enforced since its adoption in 2011.
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On August 30, 2023, the U.S. Department of Labor proposed revisions to section 13(a)(1) of the Fair Labor Standards Act (FLSA), which would result in millions of workers who are currently exempt from overtime requirements to being entitled to time and one half pay when they work more than 40 hours in a workweek. … Continue Reading