McGlinchey’s Employment Pulse showcases thought leadership from our team of experienced labor and employment attorneys, providing timely insights that help employers stay competitive, meet regulatory requirements, and tackle...more
8/15/2025
/ Americans with Disabilities Act (ADA) ,
Ames v Ohio Department of Youth Services ,
Department of Education ,
Department of Justice (DOJ) ,
Department of Labor (DOL) ,
Diversity ,
Employment Discrimination ,
Executive Orders ,
Failure to Accommodate ,
Fair Labor Standards Act (FLSA) ,
Federal Contractors ,
Florida ,
FOIA ,
Highly Compensated Employees ,
Immigration and Customs Enforcement (ICE) ,
Immigration Enforcement ,
Immigration Reform ,
Liquidated Damages ,
NLRB ,
Non-Compete Agreements ,
Over-Time ,
SCOTUS ,
Self-Disclosure Requirements ,
Tax Deductions ,
Timekeeping ,
Tips ,
Title VII ,
Wage and Hour ,
Whistleblowers
On July 4, 2024, President Trump signed the “Big Beautiful Bill,” which contains two provisions that provide federal income tax deductions on both tips and overtime compensation beginning January 1, 2025, through December 31,...more
8/14/2025
/ Employer Responsibilities ,
Fair Labor Standards Act (FLSA) ,
Income Taxes ,
IRS ,
New Legislation ,
One Big Beautiful Bill Act ,
Over-Time ,
Reporting Requirements ,
Tax Deductions ,
Tax Legislation ,
Tax Planning ,
Tax Reform ,
Tips ,
Trump Administration ,
Wage and Hour
Has the Supreme Court’s opinion overturning the Chevron doctrine altered the landscape for the denial of tax deductions for marijuana businesses under Section 280E of the Internal Revenue Code? Here to explore that question...more
The cannabis industry knows well the economic burden imposed by Section 280E of the Internal Revenue Code of 1986 (Code). It substantially increases the cost of doing business because it disallows deductions for expenses...more
In a previous alert we reported that the Consolidated Appropriations Act, 2021, which contains The COVID-related Tax Relief Act of 2020, specifically provides that “no deduction shall be denied, no tax attribute shall be...more
Congress has overridden the IRS position that expenses paid with PPP loan proceeds cannot be deducted if the PPP loan is forgiven.
In our November 20, 2020, alert captioned “Can I Deduct Expenses Paid with a PPP Loan?” we...more
In recently released Revenue Ruling 2020-27, the IRS addressed the following two fact patterns:
•First, Maria received a PPP loan in 2020 that she used to pay “Covered Expenses.” Maria meets the requirements for...more