The Alabama Legislature adjourned sine die near midnight on May 14, 2025, with the final legislative meeting day bogged down with filibusters by certain senators. Fortunately, a spate of tax bills had already passed both the...more
5/28/2025
/ Alabama ,
Appeals ,
Business Taxes ,
Independent Contractors ,
Legislative Agendas ,
New Legislation ,
Research and Development ,
Retirement Plan ,
State and Local Government ,
State Legislatures ,
State Taxes ,
Tax Credits ,
Tax Deductions ,
Tax Liability ,
Tax Reform
Last week, the Internal Revenue Service issued a polite notice (IR-2021-186) to employers and tax practitioners, as part of National Small Business Week, “to remind… business owners to correctly identify workers as employees...more
On April 19, 2021, Gov. Kay Ivey signed House Bill 408, sponsored by Rep. Wes Kitchens (R-Marshall County/Blount County) and Sen. Clay Scofield (R-Guntersville), into law as Act 2021-226, which will become effective July 1. A...more
4/23/2021
/ Alabama ,
Department of Labor (DOL) ,
Department of Revenue ,
Employees ,
Employer Liability Issues ,
Governor Ivey ,
Independent Contractors ,
IRS ,
Legislative Agendas ,
Misclassification ,
Proposed Legislation
We have previously written about the growing complications of employee vs. independent contractor classification in the wake of unemployment assistance in the pandemic era, not only for out-of-work employees but, for the...more
4/23/2021
/ Alabama ,
Coronavirus/COVID-19 ,
Department of Labor (DOL) ,
Employees ,
Governor Ivey ,
Harmonization Rules ,
Independent Contractors ,
IRS ,
Legislative Agendas ,
Multi-Factor Test ,
New Legislation ,
State Legislatures
In the face of the pandemic over the last year, Congress issued several rounds of unemployment assistance through the CARES Act not only to employees but also to workers classified as independent contractors or self-employed....more
3/24/2021
/ American Rescue Plan Act of 2021 ,
CARES Act ,
Coronavirus/COVID-19 ,
Department of Labor (DOL) ,
Department of Revenue ,
Employer Liability Issues ,
Independent Contractors ,
IRS ,
Misclassification ,
New Legislation ,
Non-Employees ,
Self Employed ,
Unemployment Benefits
As many of you are aware, there has been a marked increase in the emphasis on worker misclassification, not only by the Internal Revenue Service and U.S. Department of Labor (DOL), but by states. The IRS and U.S. DOL have...more
Abraham Lincoln reportedly asked, ‘‘If you call a dog’s tail a leg, how many legs does a dog have?’’ His answer was, ‘‘Four. Calling a dog’s tail a leg does not make it a leg.’’ Similarly, when businesses classify workers,...more
For years, the question of whether construction workers should be treated as employees or independent contractors has been an important issue that many contractors have overlooked or chosen to ignore. However, a recent U.S....more