News & Analysis as of

Taxable Income FICA Taxes

Husch Blackwell LLP

Important New Reporting Rules for Overtime Pay and Tipped Income

Husch Blackwell LLP on

With the passage of the new federal tax bill on July 4, 2025, unofficially referred to as the One Big Beautiful Bill Act (OBBBA), employers and employees in overtime-heavy and tipped industries face new opportunities and...more

McGlinchey Stafford

Is a “Tip” Paid in Cryptocurrency a Tip for Employment Tax Purposes?

McGlinchey Stafford on

Tips are in the news lately. It seems like political strategists on both sides of the aisle have concluded that excluding tips from taxable income is good for votes. One has to wonder if this political promise will go the way...more

Rivkin Radler LLP

Withholding Taxes: Deferred Comp and Services Overseas

Rivkin Radler LLP on

Approaching Year End- Which holiday do you dread the most? For me, it has always been, and likely will always be, Labor Day. Of course, with each passing year, anything that I describe as “always” is less meaningful than...more

Nilan Johnson Lewis PA

U.S. Supreme Court Deems FELA Payments as Taxable

Nilan Johnson Lewis PA on

Earlier this week, the United States Supreme Court issued an opinion in BNSF Railway Co. v. Loos, holding that a railroad’s payment to an injured worker for lost wages is taxable under the Railroad Retirement Tax Act (RRTA)....more

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