Recent Updates

The minimum wage in California and in many local jurisdictions in the state will increase on January 1, 2022.

Alabama has published emergency regulations addressing a state law that prohibits employers from requiring employees to receive COVID-19 vaccination without providing the employee an opportunity to seek an exemption for religious or medical reasons. The state has also published a sample exemption request form, which is available here.

The Internal Revenue Service (IRS) has issued guidance (Notice 2021-65) regarding the retroactive termination of the Employee Retention Tax Credit (ERTC). The recently enacted Infrastructure Investment and Jobs Act terminated the ERTC with retroactive effect to Sept. 30, 2021 (i.e., wages paid after that date do not qualify for the ERTC, unless the employer is a recovery startup business).

A federal judge in Georgia has temporarily blocked a Biden Administration rule that would require federal contractors and subcontractors to ensure that all covered employees are fully vaccinated against COVID-19.

Reminder! Please remember to complete your HIRD form filing online via MassTaxConnect before December 15, 2021.

Governor Jim Justice has signed legislation (House Bill 335) that requires employers to provide an exemption process as an alternative to COVID-19 vaccination mandates. House Bill 335 takes effect on Jan. 18, 2022.

Utah Governor Cox signed Utah S.B. 2004 which is effective immediately. This law prohibits:

-       Private-sector employers from requiring COVID-19 vaccinations unless a range of individual exemptions are granted when requested by employees. 

-       Employers from retaining a record or copy of an employee’s vaccination proof documents unless the employer can show it must retain such records pursuant to law, or there is an “established business practice or industry standard” of maintaining vaccination records.

Governor Kathy Hochul has signed legislation (Senate Bill 4934A) that expands protections for whistleblowers. Senate Bill 4934A takes effect on Jan. 26, 2022.

Florida has enacted legislation (House Bill 1) that prohibits private employers from imposing a COVID-19 vaccination mandate without providing exemptions for medical reasons (including pregnancy and anticipated pregnancy), religious reasons, COVID-19 immunity, periodic testing, and the use of employer-provided personal protective equipment (PPE). House Bill 1 is effective immediately and expires on June 1, 2023.