Last autumn’s elections will increase the sales and use tax by an average of 0.78 percentage points for over 1.75 million people across over thirty municipalities,…

Section 30D of the U.S. Code establishes a new clean vehicle tax credit of up to $7,500 (unindexed) and limits the price of applicable vehicles.

The foreign tax credit (“FTC”) is the primary vehicle for escaping double taxation often due on international income. It provides a credit for the taxes levied by foreign jurisdictions under a myriad of limitations.

The year 2023 comes with many changes to California’s employment law and those changes can be organized generally into 6 distinct groups.

We continue with perhaps the most visible of the new labor laws: The FAST Act. AB 257 sought to create a new agency, the “Fast Food Council,” to regulate the fast food industry with considerable power to set the minimum wage and working conditions.

Our series of employment law updates conclude with a few laws that do not neatly fit into previous categories yet may have a significant impact for affected businesses.

The 4th entry in these employment law updates addresses agricultural workers and employers. The Agricultural Labor Relations Act of 1975 was amended last year to ease the process of unionization for agricultural laborers.