Category Archives: IRS

Employer Tax Credits for Employee Paid Leave Due to COVID-19 Applies to Government Entities

The Internal Revenue Service (IRS) recently published guidance defining “Eligible Employer” for purposes of the American Rescue Plan Act of 2021 (ARPA) tax credits.     Under ARPA, certain employers can claim refundable tax credits that reimburse them for the costs of providing … Continue reading

Posted in COVID-19, Employee Benefits, IRS, Leave Laws, municipalities | Tagged , , , | Leave a comment

Sexual Harassment Settlements as Tax Policy: Non-Deductibility of Payments and Legal Expenses

The Tax Cuts and Job Act passed by Congress on December 22, 2017, includes a surprising provision that may have a significant impact on settlements of sexual harassment and other claims. Under Section 13307 of that Act, the Internal Revenue … Continue reading

Posted in Employment Discrimination, IRS, Settlement Agreements, Sexual Harassment | Tagged , , , , , , , , | Leave a comment