On July 30, 2019, Ohio Governor Mike DeWine signed a new law legalizing and regulating “hemp,” defined as cannabis and derivatives thereof with no more than 0.3% tetrahydrocannabinol (THC) concentration on a dry weight basis.

In the Summer 2019 edition of Development Incentives Quarterly, read about the provisions that impact state law governing economic development incentives in Ohio's Budget Bill and the changes coming to Ohio's Job Retention Tax Credit.

On July 9, 2019, the California Consumer Privacy Act (CCPA) amendment picture got a little clearer as the California Senate Judiciary Committee advanced several amendments while also eroding and eliminating others.

On July 18, Ohio Governor Mike DeWine signed a two-year budget bill (HB 166), his first since taking office.

On July 18, 2019, Governor DeWine signed into law House Bill 166 (HB 166), the Ohio biennial operating budget bill.

California and New York recently enacted the CROWN Act (Creating a Respectful and Open Workplace) to further prohibit discrimination on the basis of natural hairstyle.

In August 2015, the City of Pittsburgh, Pennsylvania, enacted the Paid Sick Days Act (PSDA).

Governor Cuomo signed the Stop Hacks and Improve Electronic Data Act (SHIELD) on July 25, 2019, providing stronger protections for New Yorkers by imposing strict cybersecurity requirements on all companies, broadening the Attorney General’s oversight over data breaches, and expanding data breach notification requirements.

Austin and San Antonio (in 2018) and Dallas (in 2019) all enacted substantially identical paid sick leave ordinances.

In order to contribute to a health savings account (HSA), an employee must be enrolled in a high deductible health plan (HDHP) and not have disqualifying health coverage.

In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, Case No. 18-457, 588 U.S. __ (2019), the Supreme Court held that states may not impose a tax on trust income based solely on the residency of an in-state beneficiary.

Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation. This time frame varies by state and by local jurisdiction and in many cases begins to run upon mailing of a new value notice.

Since the last edition of The Evaluator, there have been several notable decisions from courts and tax boards; and legislative developments in jurisdictions across the country.

On June 12, 2019, the Senate unanimously approved Senate Bill 95. The bill, sponsored by State Senators Bob Peterson and Stephanie Kunze, has been sent to the House for further consideration.

Nevada is one of nine states to have “legalized” recreational marijuana use and one of 33 states to have “legalized” medical marijuana (marijuana use for any purpose remains illegal under federal law).

State laws vary on whether employers must provide current and former employees with access to their personnel records and, if so, what information is included within those records.

The new regulations (published June 13, 2019) preserve preceding exceptions from the ACA prohibition on annual dollar limits and create two more: (1) an excepted benefit HRA and (2) an individual coverage HRA.

Oregon recently enacted the Workplace Protection Act (WPA) to restrict the use of nondisclosure agreements in circumstances alleging employment discrimination and mandating the employers adopt written anti-discrimination policies.

For those clients with foreign national workers who may have plans to travel abroad this summer, this brief advisory provides some basic guidance and reminders for international travel.

The Paid Family Leave Law (PFLL) becomes effective on July 1, 2019, with paid leave benefits beginning on January 1, 2021.