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- The White House and Treasury announced on July 2nd that they are delaying enforcement of the ACA’s employer coverage mandate (which requires employers with 50+ full-time equivalent employees to provide affordable, adequate health coverage to substantially all of the employer’s full-time employees and their children) until 2015 to enable a more orderly roll-out of the reporting and disclosure requirements that will form the basis for the imposition of the employer penalties.
- The United States Supreme Court recently issued its long-awaited decision in United States v. Windsor, No. 12-307, ruling that the section of the Defense of Marriage Act (DOMA) that required federal laws to ignore same-sex marriages that are legally entered into under an applicable state law is unconstitutional.
- On June 26, 2013, the Supreme Court of the United States held in United States v. Windsor that Section 3 of the Defense of Marriage Act (DOMA) violated the equal protection clause of the Fifth Amendment of the Constitution.
- On Sunday June 30, 2013, Governor Kasich signed Ohio’s biennial budget bill, which includes numerous provisions impacting Ohio taxpayers. Though the tax reforms in the final bill are not as sweeping as originally proposed, they will still impact virtually every state tax in some fashion.
- On June 30, 2013, Governor Kasich signed Am. Sub House Bill 59 (H.B. 59), which is the operating budget bill for state fiscal year 2014. H.B. 59 includes language authorizing the establishment of a "Lake Facilities Authority" to rehabilitate, improve or promote an "impacted watershed."
- The United States Supreme Court recently handed down an important decision regarding the proof required for plaintiffs asserting retaliation claims under Title VII. In University of Texas Southwestern Medical Center v. Nassar, the Court held that Title VII retaliation plaintiffs must prove that their protected activity was a "but-for" cause of the adverse employment action suffered by the employee, rather than simply a "motivating factor."
- On June 30, 2013, Governor Kasich signed Am. Sub House Bill 59 (H.B. 59), which is the operating budget bill for state fiscal year 2014. H.B. 59 expands upon the scope of the sales and use tax exemption for purchases of certain tangible personal property that will be used at an eligible computer data center (the Data Center Exemption).
- On Sunday evening, Governor John Kasich signed House Bill 59, the state's two-year, $62 billion budget into law, just in time for the beginning of the new state fiscal year on July 1, 2013.
- On June 30, 2013, Governor Kasich signed Am. Sub House Bill 59 (H.B. 59), which is the operating budget bill for state fiscal year 2014. H.B. 59 includes several economic development incentives-related provisions, the most significant of which are described in this alert.
- Benita Kahn and Eric Whisler authored an article for STORES Magazine titled “Regulators’ Scrutiny and Guidance for Mobile Apps.” In the article, the authors state that the increase in consumers’ use of smartphones and tablets has caught the attention of regulators.
- Last night on a 4-2 party line vote the Conference Committee on House Bill 59, led by the chairmen of the House and Senate Finance Committees, Rep. Ron Amstutz (R-Wooster) and Sen. Scott Oelslager (R-Canton), reported a compromise version of the state’s biennial budget bill that will now head to the House and Senate floor for a final vote to accept the changes.
- The U.S. Supreme Court has limited who is deemed a "supervisor" for purposes of Title VII hostile work environment claims, holding that the individual must have been empowered to take tangible employment action against the party claiming harassment.
- Mary Henkel, of counsel in the Vorys Cincinnati office, authored a column entitled "Trending: Broad Whistleblower Protection", which appeared in the June 21, 2013 edition of Employment Law360.
- The United States Court of Appeals for the Sixth Circuit recently clarified the operation of the Ohio Uniform Fiduciaries Act (UFA) when it affirmed the dismissal of a complaint alleging multiple claims against a banking client. The Complaint arose out of the misappropriation of funds by the authorized fiduciary of trust and estate accounts held at the bank.
- Ryan Elliott, an associate in the Vorys Columbus office, authored an article for the American Bar Association’s Real Property, Trust & Estate Law Section’s RPTE eReport.
- Carey Jordan and Iona Kaiser, partners in the Houston office and members of the intellectual property group, co-authored an article for Law360 titled "Takeaways from USPTO's 1st Covered Business Method Review."
- New final regulations for wellness programs apply to plan years beginning on and after January 1, 2014. If you have a wellness program and a health plan operating on a calendar year, you will want to consider the new requirements in preparing for 2014 open enrollment.
- Laura Kulwicki, an attorney in the Vorys Akron office and a member of the probate and tax group, authored an article titled "Another Taxpayer Victory on Due Process Grounds—Consolidated Filing and Use of Trademarks Are Not Enough to Constitutionally Create Franchise Tax Nexusfor the May-June 2013 edition of the Journal of State Taxation.
- Carey Jordan and Iona Kaiser, partners in the Houston office and members of the intellectual property group, co-authored an article for Nanotechnology Law & Business titled "2012 Nanotechnology Patent Review."
- Yesterday afternoon the Senate Finance Committee unveiled a substitute version of House Bill 59, the state biennial budget bill. The substitute legislation incorporates many changes, significant among which is the replacement of an across-the-board 7% income tax cut proposed in the House-passed version of the bill with a tax cut package specifically targeted at helping small businesses in Ohio.
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