The Tax Cuts and Jobs Act created a new tax deduction - of up to 20% - for pass-through entities, which include certain independent contractors. The provision, codified as new Internal Revenue Code section 199A, applies for tax years beginning after December 31, 2017, but before January 1, 2026.
At a recent hearing before the U.S. House of Representatives Committee on Small Business, certain Members and witnesses expressed concern that current tax laws are outdated and burdensome to companies in the “sharing economy.”
By Russell A. Hollrah
The National Labor Relations Board (“NLRB”) appears to be creating a new source of regulatory risk to companies doing business with independent contractors. On April 18, 2016, the Regional Director of the NLRB’s Los Angeles office issued a Complaint against a transportation company
By Patrick A. Hollrah
State agencies in North Carolina will be permitted to share information and work collaboratively to bring enforcement actions against suspected worker misclassification – in spite of the defeat of proposed legislation, H.B. 482, which would have permitted these activities.
By Russell A. Hollrah
A recent decision provides support for the proposition that a home-care firm should not be liable for violations of the new U.S. Department of Labor (“DOL”) regulations governing domestic services prior to the appeals court decision upholding their validity.
By Patrick A. Hollrah Indiana, Oregon and Utah enacted laws this year that increase the likelihood that firms that do business with independent contractors – and are examined by one government agency – will be examined by other agencies as well.
Tax Reform Creates New Benefit for Self-Employed
House Small Business Committee Hearing Considers Taxes and the Sharing Economy
NLRB Contends Worker Misclassification is a Violation of the NLRA
The National Labor Relations Board (“NLRB”) appears to be creating a new source of regulatory risk to companies doing business with independent contractors. On April 18, 2016, the Regional Director of the NLRB’s Los Angeles office issued a Complaint against a transportation company
North Carolina Governor Resurrects Failed Worker-Classification Enforcement Proposal
State agencies in North Carolina will be permitted to share information and work collaboratively to bring enforcement actions against suspected worker misclassification – in spite of the defeat of proposed legislation, H.B. 482, which would have permitted these activities.
Court Decision Offers Guidance On Effective Date of FLSA Regulations
A recent decision provides support for the proposition that a home-care firm should not be liable for violations of the new U.S. Department of Labor (“DOL”) regulations governing domestic services prior to the appeals court decision upholding their validity.
States Take Aim at Worker Misclassification by Inviting Multiple Agencies to Investigate Potential Incidences
Indiana, Oregon and Utah enacted laws this year that increase the likelihood that firms that do business with independent contractors – and are examined by one government agency – will be examined by other agencies as well.