North Dakota enacts mobile workforce exemption

Effective for tax years beginning after December 31, 2012, wages received by a nonresident individual for working in North Dakota will be exempt from North Dakota individual income tax if (1) the individual has no other income from North Dakota sources; (2) the individual works in North Dakota for no more than 20 days during […]

CT raises income taxes; no decision on withholding tables

Connecticut Gov. Dannel Malloy has signed the budget bill for the biennium ending June 30, 2013, which includes corporation business, personal income, sales and use, admissions, and insurance premium tax provisions. Included within the bill are provisions regarding: (1) an increase in corporation business, personal income, and insurance premium taxes; (2) sales and use tax […]

Michigan amends its UI law the duration of benefits, penalties and extended benefits, creates special fraud control fund

Michigan has amended its Employment Security Act as follows: Duration of benefits. For each eligible individual filing an initial claim on or after January 15, 2012, not more than 20 weeks of benefits or less than 14 weeks of benefits will be payable in a benefit year. The limitation of total benefits does not apply […]

IRS extends filing, payment dead-lines for storm victims

The IRS has extended return-filing and payment deadlines for victims of severe storms, tornadoes and associated flooding beginning April 23, 2011, in parts of Arkansas, Tennessee, Alabama, Georgia and Mississippi. In Arkansas, the affected counties include Benton, Clay, Faulkner, Garland, Lincoln, Pulaski, Randolph and Saline. In Tennessee, the affected counties include Bledsoe. Bradley, Cocke, Greene, […]

Arkansas amends its UI law on various subjects

Arkansas has amended its Employment Security Law as follows: Misconduct disqualification. An individual’s disqualification for misconduct will be for eight weeks of unemployment. However, for a discharge that occurs during the period on or after July 1, 2009, through June 30, 2013 (formerly June 30, 2011), the disqualification will continue until, subsequent to filing a […]

Arkansas’ Advance Interest Tax triggers on

Arkansas’ 0.2% Advance Interest Tax, which is used to repay the interest accrued on its federal Title XII advances, triggered “on” effective April 1, 2011. Upcoming quarterly contribution and wage reports will show the increased rate (DWS Communication, 4/19/2011).

Oregon amends its UI rules regarding the prevailing rate of pay

Oregon has amended the rules under its Employment Department Law as follows: Prevailing rate of pay. This temporary change replaces the term “average” with the term “median” as it relates to the rate of pay of an individual. The rationale is that using “average” takes into account all wages paid to an individual for a […]

Michigan announces change in its EB period

The following changes have occurred since the publication of the last notice regarding the State of Michigan’s EB status: Based on data released by the Bureau of Labor Statistics on March 10, 2011, Michigan no longer meets the 110% criteria to remain “on” in the EB program. As a result, the payable period for the […]