On July 4, 2025, President Trump signed into law the legislation commonly referred to as the “One Big Beautiful Bill Act.” In follow up to our previous article, which discusses the bill as passed by the U.S. House of...more
On August 8, 2020, President Trump issued a Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster (the Memo). The Memo generally provided that employers could defer payment of the...more