New Laws

Following the California Supreme Court decision in Dynamex Operations v. Superior Court, 4 Cal. 5th 903 (2018), which identified the "ABC Test" for worker classification for the purposes of California's wage and hour determinations under the IWC Wage Orders, and now...

While the federal penalty for failure by individuals to access health insurance under the Patient Protection and Affordable Care Act (also known as Obamacare) was eliminated by the Tax Cuts and Jobs Act of 2017, several states, including California, have instituted...

California Governor Gavin Newsom recently signed AB 37 into law, which legalizes licensed state cannabis businesses including marijuana growers, processors, and sellers to take deductions for their business expenses on state income tax returns. It exempts these...

On October 2, 2019, the Governor of California approved Assembly Bill 170, which details the alternative test for workers to be classified as Independent Contractors within professions that are specifically excluded from the provisions of Assembly Bill 5, which was...

With the California Governor's approval of Assembly Bill No. 5 on September 18, 2019, worker classification law in the state has changed significantly by codifying the "ABC" test established in Dynamex Operations West, Inc. v. Superior Court of Los Angeles, 4 Cal.5th...

The California Legislature recently passed Assembly Bill No. 321, which adds an exemption until January 1, 2024, to existing state sales and use tax laws related to "the sale of, or the storage, use, or consumption of, a new, used, or remanufactured truck with an...

The Taxpayer First Act signed into law by President Trump requires the IRS to make important changes that will benefit taxpayers and improve tax administration. Low-income taxpayers who owe money to the IRS now have protection from private debt collectors, and certain...

A Ninth Circuit Court of Appeals panel presided over by Frederic Block recently issued its opinion in Vasquez, et al. v. Jan-Pro Franchising International, Inc., finding that the "ABC test" for worker classification adopted last year in Dynamex Ops. W. Inc. v....

Help may be coming for retailers concerned with the abrupt change in the law last year that may require many retailers to begin collecting tax on sales to customers in a state regardless of whether the retailer has a physical presence in the state. In 2018, the U.S....

Effective January 1, 2019, under California Labor Code Section 2810.4, customers of certain port trucking companies may be held liable for unpaid wages due to commercial truck drivers, as well as any related assessments. According to the DLSE: Any customer that...