In this episode of Littler Lounge, hosts Claire Deason and Nicole LeFave are joined by Littler attorneys Dan Boatright and David Jordan to dive into the wild world of tipping. From airport kiosks and frozen yogurt shops to hibachi grills and PTA apps (yes, really), tipping has gone rogue – and as it shows up in more unexpected places, the…
The One Big Beautiful Bill Act of 2025 has a significant effect on federal taxes, credits and deductions. It was signed into law on July 4, 2025, as Public Law 119-21. These provisions go into effect in 2025: Read the full IRS provisions: https://www.irs.gov/newsroom/one-big-beautiful-bill-act-of-2025-provisions
In a sweeping move set to reshape employee paychecks, the newly enacted One Big Beautiful Bill Act (OBBBA) introduces two significant federal tax deductions for hourly workers: one for overtime pay and another for tip income. Dubbed the “No Tax on Overtime” and “No Tax on Tips” provisions, these changes mean that from 2025 through 2028, many employees can exclude…
We appreciate our business relationship throughout the year and wish everyone a very Happy & Prosperous New Year! Notifications: 01/01/2024: State UI Rates: Each year you are mailed a notice from the various states you file payroll in of the updated unemployment rate for the new year. We have downloaded these notices from the various states with our login to…
California Gov. Gavin Newsom signed a sweeping new law that could force gig companies like Uber and Lyft to reclassify their workers as employees. Yet even before he signed the bill into law, it was already clear that lawsuits will abound. On September 11, 2019, Uber’s top lawyer announced that new law or not, Uber will not treat its drivers as employees. Tony West, Uber chief…
In the aftermath of tax reform, and in light of the holiday season, the last quarter of the year invites heightened tax questions from businesses about meal and entertainment expenses. Is the company holiday party a write-off? How about a client meal at a sporting event? The new rule eliminating deductions for most entertainment expenses are well known, but businesses…
The California Department of Tax and Fee Administration (CDTFA) announced today that beginning April 1, 2019, out-of-state retailers selling above certain thresholds into California will be required to collect California use taxes on their sales into California. Today ‘s Special Notices also impact in-state and out-of-state retailers’ obligations to collect and remit district use taxes adopted by California localities. “Today ‘s announcement…
Answer: I recommend creating a spreadsheet and putting in all of the meetings you traveled to over the year. You can download my IRS compliant mileage tracker below, or create your own spreadsheet and add columns for the date, business purpose, client you’re meeting with, and starting/ending destination. At the end of the year, you’ll be able to total the mileage…
Tax reform law commonly referred to as H.R. 1 Tax Cuts and Jobs Act of 2017 has changed the deductibility of certain meals, entertainment and transportation expenses. Prior to 2018, a taxpayer could deduct 50 percent of business meals and entertainment and 100 percent of meals provided through an in-house cafeteria or meals provided for the convenience of the employer (i.e., de…
Section 199A deduction also known as the Qualified Business Income deduction arises from the Tax Cuts & Jobs Act of 2017. This is a significant tax break for small business owners but there are rules and limits of course. Section 199, without the A, is the section covering Domestic Production Activities Deduction. Section 199A is seemingly modeled after this (or…
