Circuit Splits Reported in U.S. Law Week—August 2024
U.S. Law Week summarizes selected splits among U.S. federal courts of appeals each month.
Payroll News
Touring Businesses Seek High Court Review of $15 Contractor Wage
Recreational touring companies want the US Supreme Court to review their claims that President
Puerto Rico Opinion Says Employers May Rely on FLSA Tip Credit
The hourly cash wage for tipped employees in Puerto Rico is $2.13, and the maximum hourly tip credit is $8.37, the Puerto Rico Department of Labor and Human Resources confirmed on Aug. 21.
In Vegas Where Tips Rule, Distrust Mounts Over Tax-Free Pitches
To boost the incomes of tipped workers and win over voters in the crucial swing state where union power still holds weight, Vice President Kamala Harris and former President Donald Trump have both vowed to end taxes on gratuities.
Delaware to Overhaul Unemployment Insurance Program by 2027
Delaware is replacing its unemployment insurance tax rate methodology with a more common one used by many states starting in 2027 under a bill that took effect Aug. 15. The bill also contains tax rate and wage base amounts for calendar years 2025 and 2026.
Ireland Plans 2025 Start for Auto-Enrollment Pension Scheme
An Irish auto-enrollment pension scheme that covers employees not already participating in another scheme is expected to start in January 2025 after its framework law was signed July 9.
PRACTITIONER INSIGHTS
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Patrick Haggerty
Patrick A. Haggerty, Tax and Accounting Services
Patrick Haggerty
Patrick A. Haggerty, Tax and Accounting Services
Patrick Haggerty
Patrick A. Haggerty, Tax and Accounting Services
Latest Stories
US Jobs Report to Show Bounce in Hiring as Labor Market Steadies
Forecasters anticipate a monthly report on US employment will show a bounce in hiring and a tick lower in the unemployment rate in August, marking a stabilization after the July data
New IRS Voluntary Disclosure Program Differs from Predecessor
The Internal Revenue Service reopened its Voluntary Disclosure Program on Aug. 15, but the new program has two significant differences from its predecessor, an IRS official said Sept. 5.
Lumen Technologies Retirees Sue Over $1.4 Billion Pension Move
Lumen Technologies Inc. is the latest company to be sued over its decision to remove retirees from its pension plan by purchasing annuities from an insurance company the retirees criticize as “highly risky.”
Court Reporter Crisis Drives L.A. to Electronically Record
Los Angeles state court staff will be instructed to electronically record certain proceedings when no court reporter is available, officials announced Thursday—possibly in violation of state law.
Liberty Mutual, Call Center Workers Get Wage Suit Deal Approval
Colgate-Palmolive 401(k) Theft Suit Reaches Tentative Settlement
A federal judge dismissed litigation over an alleged theft of more than $750,000 from a former
Sweden Plans $1.75 Billion Tax Breaks to Help Households
Sweden’s government will cut income taxes in 2025 in a boost for households that have seen their purchasing power eroded by rising prices and borrowing costs.
Smith International Defeats Overtime Claims from Field Workers
Oil and gas company Smith International Inc. persuaded a federal appeals court to nix consolidated claims from Smith workers seeking allegedly unpaid overtime wages.
Delaware to Overhaul Unemployment Insurance Program by 2027
Delaware is replacing its unemployment insurance tax rate methodology with a more common one used by many states starting in 2027 under a bill that took effect Aug. 15. The bill also contains tax rate and wage base amounts for calendar years 2025 and 2026.
Tax Developments
View MoreCalifornia Employment Development Department Publishes Information on Payroll Tax Extensions for Employers Affected by Disasters
The California Employment Development Department (EDD) Sept. 1 published information extending the payroll tax deadline for employers affected by natural disasters. The extension applies to the City of Rancho Palos ...
Austria MOF Clarifies Double Taxation Under DTA, Protocols With Switzerland
The Austrian Federal Ministry of Finance Sept. 2 posted online Federal Finance Court Decision No. GZ. RV/4100581/2018, clarifying taxation of employment income under the 1974 DTA with Switzerland. The taxpayer, ...
South Korea Assembly Considers Bill to Partially Amend Income Tax Act With Child-Related Benefits
The South Korean National Assembly Sept. 2 accepted for consideration Bill No. 2203508, to partially amend the Income Tax Act to expand tax benefits to address the low birth rate. ...
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