On July 4, 2025, President Donald Trump signed a comprehensive budget reconciliation bill into law, loosening rules around health savings accounts (HSAs), extending telehealth relief, and providing additional income tax...more
7/11/2025
/ Budget Reconciliation ,
Employee Benefits ,
Fringe Benefits ,
Health Insurance ,
HSA ,
Income Taxes ,
New Legislation ,
Over-Time ,
Tax Credits ,
Tax Deductions ,
Telehealth ,
Tipped Employees ,
Tips
The Internal Revenue Service (IRS) has released new guidance on the federal income and employment tax treatment of contributions and benefits paid under state paid family and medical leave (PFML) statutes. This guidance also...more
2/4/2025
/ Employee Benefits ,
Employment Tax ,
Federal Taxes ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Medical Leave ,
New Guidance ,
Paid Family Leave Law ,
Payroll Deductions ,
Reporting Requirements ,
SALT
With tax day quickly approaching on April 15, 2024, employers in Pennsylvania may want to take note of a December 2023 state tax law that might have flown under the radar. The law made employee contributions to...more
4/8/2024
/ Department of Revenue ,
Dependent Care ,
Dependent Care Assistance Program (DCAP) ,
Employee Contributions ,
Flexible Spending Accounts ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Retroactive Application ,
Tax Deductions ,
W-2
On February 14, 2024, in Schaad v. Alder, the Supreme Court of Ohio upheld the constitutionality of a temporary Ohio law allowing municipalities where a principal place of business was located to collect income tax from...more
3/8/2024
/ Constitutional Challenges ,
Coronavirus/COVID-19 ,
Due Process ,
Home Rule States ,
Income Taxes ,
Municipalities ,
Non-Residents ,
OH Supreme Court ,
Payroll Taxes ,
Principal Place of Business ,
Remote Working ,
State Constitutions ,
Tax Refunds
New Jersey enacted Assembly Bill No. 4694 on July 21, 2023, adding a “convenience of the employer” rule in an effort to gain tax revenues from nonresidents assigned to a primary work location in New Jersey who work outside...more
Because of travel restrictions, such as canceled flights and stay-at-home orders, the COVID-19 pandemic may have significantly limited a nonresident alien’s ability to leave the United States, regardless of whether the...more
On December 5, 2019, the Internal Revenue Service (IRS) issued the final redesigned 2020 Form W-4, Employee’s Withholding Certificate, to incorporate changes pursuant to the Tax Cuts and Jobs Act of 2017. The new form is...more
The Internal Revenue Service (IRS) recently clarified its position on two fringe benefits provided to employees on global assignments: tax equalization services and tax return preparation services. Memorandum Number 201810007...more
On October 30, 2017, Governor Tom Wolf of Pennsylvania signed into law Act 43 of 2017. This new law provides that beginning July 1, 2018, Pennsylvania businesses that pay at least $5,000 in Pennsylvania-source nonemployee...more