As part of general federal tax reform in 2017, Congress enacted a provision that required tax-exempt organizations to pay tax on certain amounts paid or incurred for employee parking (the Parking Tax).
On January 7, 2020, the Ohio Board of Tax Appeals (BTA) issued a decision that arguably cuts against prior BTA and Ohio Supreme Court decisions regarding the “life care” requirements for real property tax exemptions for homes for the aged contained in Ohio Revised Code (R.C.) 5709.12.
On December 17, 2019, Representatives Green and Skindell introduced a bill (H.B. 449) to apply the conveyance fee tax to transfers of a controlling interest in a pass-through entity that owns real estate.
On December 18, 2019, the U.S. Court of Appeals for the Fifth Circuit held in Texas v. U.S. that the provision in the Affordable Care Act (ACA) that requires individuals to maintain health insurance or pay a “shared responsibility payment” (i.e., the individual mandate) is unconstitutional.
In December 2018, Philadelphia, Pennsylvania enacted its “Fair Workweek Employment Standards Ordinance” to mandate predictable pay and scheduling for employees in the retail, food service, and hospitality industries.
On December 2, 2019, the Vorys health care team received confirmation from the Ohio Environmental Protection Agency (Ohio EPA) that it plans to adopt our proposed interpretation of new federal standards for the management of hazardous waste pharmaceuticals, effectively exempting Intermediate Care Facilities for Individuals with Intellectual Disabilities (ICF/IIDs) from compliance with the new standards.
Adding another tool to intellectual property owners’ arsenal for combatting infringing products, Amazon has launched a pilot program to efficiently identify and resolve third-party patent infringement on the Amazon marketplace.
Taxpayers interested in claiming the Ohio Opportunity Zone Tax Credit (OZ Tax Credit) for tax year 2019 should be aware that the window to apply for the first come, first served tax credit will open on January 2, 2020 at 10:00am EST.
In December 2018, Governor Kasich signed into law S.B. 263 to, among other things, enact the Notary Public Modernization Act (the Act), which Act became effective on September 20, 2019 (the effective date) with respect to updates to Chapter 147 of the Ohio Revised Code (O.R.C.).
The United States District Court for the Eastern District of Pennsylvania recently endorsed a significant expansion to the Government’s ability to dismiss a qui tam relator’s False Claims Act (FCA) case.
Starting January 1, 2020, a new California state law will require employers to notify employees in California of any deadline to withdraw funds from a flexible spending account (FSA) prior to the end of the plan year.
On October 31, 2019, the U.S. Department of Agriculture (USDA) published in the Federal Register an interim final rule which – as required by last December’s Agricultural Improvement Act of 2018 (popularly known as the “2018 Farm Bill”)