In Kwong v. United States, the US Court of Federal Claims ruled that Internal Revenue Code (IRC) § 7508A(d) automatically postponed federal tax filing and payment deadlines for the entire COVID-19 federally declared disaster period, which ran from January 20, 2020, through July 10, 2023. Under this ruling, tax return
MICHIGAN – UPCOMING UNEMPLOYMENT LAW CHANGES A number of changes impacting Michigan unemployment will go into effect this July, including: In addition, legislation passed in December 2024, which provides annual adjustments to the maximum weekly benefit amount (including dependent allowances), will result in increased benefit amounts on January 1, 2027.
MASSACHUSETTS – NEW PAID FAMILY AND MEDICAL LEAVE PRIVATE PLAN EXEMPTIONS PROCESS Effective July 1, 2026, the Massachusetts Department of Family and Medical Leave (DFML) will have a new process for private plan exemption approval. At this time, employers will be required to use the PFML Employer Portal to request
MAINE – WEEKLY BENEFIT AMOUNT UPDATES For new initial claims filed on or after June 1, 2026, the weekly benefit amount (WBA) will be increasing. The minimum WBA will be $113 (up from $106) and the maximum WBA will be $649 (up from $623). For claimants with dependents, an additional
REMINDER – MEMORIAL DAY OFFICE HOURS Our offices will be closed on Monday, May 25, in observance of Memorial Day. On this day, we honor and remember the service members who gave their lives in service to our country. US DEPARTMENT OF LABOR – WHITE COLLAR SALARY EXEMPTION THRESHOLD
KENTUCKY – WORKERS WITH DEFINITE RETURN TO WORK DATE DO NOT NEED TO COMPLETE JOB SEARCH REQUIREMENTS Previously, Thomas & Company reported on emergency legislation, SB136, that provides clarification that individuals who have a definite return-to-work or recall-to-work date—no longer than one year from the filing date of their claim—are
COLORADO – AVOID DELINQUENT PREMIUM PENALTY ASSESSMENT Ensure that your account is up to date and all your premiums have been paid prior to June 30! Accounts with delinquent premiums as of June 30 are subject to the Delinquent Premium Penalty (DPP) in Colorado, which is equal to the past-due
COLORADO – EMPLOYER CHARGING CORRESPONDENCE SCHEDULE CHANGE In a recent newsletter, the Colorado Department of Labor and Employment (CDLE) announced a change to the timing associated with quarterly employer charging correspondence mail. Beginning this month (April 2026), the following correspondence will be available on the fifth day of the month
DELAWARE – FILING EXTENSION Annual merit rate notices for Delaware employers were issued on Monday, April 6th. Due to this delay, a filing extension for Q1 2026 unemployment tax reports has been granted to all employers. The deadline is now May 29th, 2026. Q1 FILING REMINDER As a reminder, quarterly
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