Recent legislation has amended Mass. Gen. Laws Ch. 62 § 1(c) to conform to Internal Revenue Code (IRC) Section 132(f) for taxable years beginning on or after Jan. 1, 2022. Consequently, Massachusetts has adopted the federal monthly exclusion amounts for employer-provided parking, transit pass and commuter highway vehicle transportation benefits for the 2022 tax year and beyond.

Colorado’s public health emergency leave requirement applies to not just COVID-19, but also the flu, respiratory syncytial virus (RSV), and similar respiratory illnesses, according to guidance issued by the Colorado Department of Labor and Employment (CDLE). The change is a result of the inclusion of those conditions in Colorado’s latest public health emergency (PHE) declaration as of Nov. 11, 2022.

We want to let you know that Arizona Form A-4 has been modified because the previous Form A-4 is no longer representative of new lower income tax rates.

On Nov. 8, 2022, Tukwila, Washington voters approved Measure No. 1, which establishes a minimum wage for the city for hospitality and transportation employees of a “covered employer.”

“Covered employer” means an employer that either: (1) employs at least 15 employees regardless of where those employees are employed, or (2) has annual gross revenue over $2 million. 

New Hampshire has enacted legislation, which creates a voluntary Family and Medical Leave Insurance wage replacement program for employers. To participate in the Paid Family and Medical Leave (NH PFML) Insurance Plan, employers can contract with the state's selected provider (MetLife) or their own provider. Eligible employees may purchase NH PFML for themselves if their employers do not provide NH PFML insurance or an equivalent benefit.

On Nov. 7, 2022, Nebraska voters approved a ballot initiative to increase the state minimum wage. Initiative 433 was approved on a 58 percent to 42 percent vote.

Colorado’s state-run retirement program, called Colorado SecureSavings, is set to launch in early 2023. Employers with five or more employees must either facilitate the program or offer a qualifying retirement plan to employees.

California has enacted legislation (Senate Bill 523) that will prohibit employers with five or more employees from discriminating against applicants and employees because of their reproductive health decision making. This change takes effect Jan. 1, 2023.

On Nov. 7, 2022, voters in Washington D.C. voted overwhelmingly to phase out by 2027 the tipped employee credit that employers are currently allowed to take when paying its tipped employees.  Measure 82 was approved by over 71 percent of the voters.  

Utah has amended its mobile workforce taxation rules, which create a taxation exemption for certain employees who work a limited time in the state annually. The amendments also modify the employer’s withholding obligations and penalties associated with that obligation.