News & Analysis as of

Reporting Requirements New Guidance New Legislation

Ogletree, Deakins, Nash, Smoak & Stewart,...

The Tip Jar Revolution: IRS Unveils Preliminary Tipped Jobs List for ‘No Tax on Tips’ Deduction

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) are rolling out guidance on the new “No Tax on Tips” provision under the One Big Beautiful Bill Act (OBBB Act), ushering in a significant change for...more

Walkers

EU CryptoReg Roundup: August 2025

Walkers on

Welcome to our EU crypto update - a roundup of key Irish and EU legislative and regulatory developments shaping the crypto-asset sector. This update is brought to you by our Regulatory & Risk Advisory practice group in...more

Akin Gump Strauss Hauer & Feld LLP

California Climate Reporting Laws: CARB Provides New Guidance

The California Air Resources Board (CARB) recently held its second virtual public workshop to provide additional guidance on implementing California’s climate disclosure statutes, SB 253 (Climate Corporate Data Accountability...more

Fenwick & West LLP

Takeaways from CARB’s Second Workshop on California’s Corporate Climate Disclosure Rules

Fenwick & West LLP on

On August 21, 2025, The California Air Resources Board (CARB) held its second virtual workshop to “support the development of California’s Corporate Greenhouse Gas Reporting Program” reflected in the Climate Corporate Data...more

Littler

IRS Publishes Draft Revised Form W-2 in Response to No Tax on Tips and No Tax on Overtime Reporting Requirements

Littler on

On July 4, 2025, President Trump signed into law the so-called “One Big Beautiful Bill Act.” The Act established new above-the-line tax deductions for “qualified tips” and “qualified overtime compensation.” To facilitate...more

Husch Blackwell LLP

Texas Insurance Regulators Provide Guidance on New Reporting Mandates

Husch Blackwell LLP on

The Texas Department of Insurance (TDI) issued Bulletin B-0008-25 in anticipation of changes to the Texas Insurance Code which are set to take effect in January 2026. House Bill 2067 mandates quarterly reporting by insurers...more

Kerr Russell

CTA Enforcement Reinstated with New Compliance Deadlines

Kerr Russell on

The U.S. District Court for the Eastern District of Texas has stayed the last remaining nationwide injunction against enforcement of the Corporate Transparency Act (CTA) in Smith v. U.S. Department of the Treasury....more

Faegre Drinker Biddle & Reath LLP

PBGC Issues Technical Update on Accelerated Due Date for 2025 Premium Filings

The Pension Benefit Guaranty Corporation (PBGC) has issued its first technical update of the year to provide guidance on the accelerated premium filing date for plan years that begin in 2025. As required by a provision in the...more

Skadden, Arps, Slate, Meagher & Flom LLP

ESG: A Review of 2024 and Key Trends To Look for in 2025

In this article, we reflect on key trends in ESG over the second half of 2024 and look ahead at trends that may emerge in 2025. We analyze developments in the latter half of 2024, which were similar to those highlighted in...more

Holland & Knight LLP

Do Not Submit Your California Pay Data Yet!

Holland & Knight LLP on

Most California employers are required submit Pay Data Reports (PDR) to the California Rights Department (CRD) on an annual basis, with Senate Bill (SB) 1162 modifying the existing pay data reporting law, SB 973, by requiring...more

Foley Hoag LLP

OSHA Releases COVID-19 Workplace Health and Safety Guidance

Foley Hoag LLP on

On January 29, 2021, the Occupational Safety and Health Administration (“OSHA”) issued detailed health and safety guidance to inform employers and employees of recommended strategies to mitigate the risk of exposure to...more

Fisher Phillips

July 2020: The Top 17 Labor And Employment Law Stories

Fisher Phillips on

It’s hard to keep up with all the recent changes to labor and employment law. While the law always seems to evolve at a rapid pace, there have been an unprecedented number of changes for the past few years—and this past month...more

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