News & Analysis as of

Internal Revenue Service Medical Leave

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Ogletree, Deakins, Nash, Smoak & Stewart,...

IRS Issues Guidance on Federal Tax Treatment of State Paid Family and Medical Leave Contributions and Benefits

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

Littler

Federal Tax Credits Now Available When Certain Employees Use Emergency Paid Leave to Help Others Obtain or Recover from COVID-19...

Littler on

The federal Internal Revenue Service (IRS) has announced that certain employers can claim federal tax credits when employees use emergency paid leave to accompany an individual to obtain a COVID-19 vaccination and/or to care...more

K&L Gates LLP

COVID-19: Washington State Resource Guide for Individuals Dealing with COVID Financial Impacts

K&L Gates LLP on

This guidebook is designed to serve as an interactive reference for individuals in Washington state looking for information and resources available to help with the financial impacts of COVID-19. It is not legal advice and...more

Jackson Walker

Payroll Tax Relief and Latest Developments in Retirement Plans and Benefits

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Payroll Tax Relief Under CARES Act, FFCRA, and Executive Order - While the Coronavirus Aid, Relief, and Economic Security (CARES) Act permitted employers to defer depositing the portion of the FICA taxes the employer pays...more

Ballard Spahr LLP

IRS Issues Guidance Allowing Employer-Sponsored Leave Donation Programs for COVID-19 Relief

Ballard Spahr LLP on

The Internal Revenue Service (IRS) issued Notice 2020-46 providing guidance to employers whose employees forgo sick, vacation, or personal leave to aid victims of COVID-19....more

ArentFox Schiff

Treasury and IRS Release FAQs On Paid Sick and Family Leave Tax Credits for Small and Mid-Size Employers

ArentFox Schiff on

The U.S. Department of the Treasury and the Internal Revenue Service have published more information on refundable tax credits that reimburse small and mid-size employers, on a dollar-for-dollar basis, for the cost of...more

Epstein Becker & Green

Employer-Sponsored Leave Sharing or Leave Donation Programs: Benefits Guidance in the Time of COVID-19

Epstein Becker & Green on

Many employers are looking for ways to assist employees directly impacted by COVID-19 and employees on temporary lay-off or furlough who are exhausting their available paid-time-off (PTO)....more

Butler Snow LLP

What 2020 Holds for Labor & Employment

Butler Snow LLP on

2019 brought many changes and challenges to the world of labor and employment – and we expect 2020 to be no different. From drug testing to immigration, the following are issues that those in the labor and employment industry...more

Snell & Wilmer

Design Considerations for Medical Emergency Leave-Sharing Programs

Snell & Wilmer on

Employers often allow employees to donate leave to co-workers who are experiencing medical emergencies. If properly structured, these leave transfers can be excluded from the gross income of the donor employee and included in...more

Littler

Massachusetts Extends Critical Compliance Deadlines Under the Paid Family Medical Leave Law

Littler on

On May 1, 2019, the Massachusetts Department of Family and Medical Leave (Department) offered Massachusetts businesses a temporary reprieve by extending two key deadlines critical to the implementation of the Massachusetts...more

Vedder Price

IRS Issues Notice 2018-71 to Clarify Tax Credit for Paid Medical Leave

Vedder Price on

Any employer who offers employees paid family or medical leave may benefit from the new Internal Revenue Code Section 45S, added by the Tax Cuts and Jobs Act and clarified on September 24, 2018 by Internal Revenue Service...more

Jackson Lewis P.C.

IRS Issues Guidance FAQs Regarding The Paid Family Leave Federal Tax Credit

Jackson Lewis P.C. on

This week, the Internal Revenue Service (IRS) issued FAQ guidance regarding the employer tax credit for paid family and medical leave. As a reminder, the Tax Cuts and Jobs Act of 2017 (the Act) provides a tax credit to...more

Littler

IRS Issues FAQs on Paid Family and Medical Leave Tax Credit

Littler on

The IRS has issued FAQs to provide guidance to employers relating to portions of the newly enacted Tax Cuts and Jobs Act of 2017 that created the Paid Family and Medical Leave Tax Credit....more

Foster Garvey PC

Decoding the Tax Cuts and Jobs Act – Part VI: Employment and Fringe Benefit Related Provisions

Foster Garvey PC on

BACKGROUND - The Tax Cuts and Jobs Act (“TCJA”) creates, modifies or eliminates a number of employment and employee fringe benefit related provisions of the Code. Both employers and employees need to be aware of these...more

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