Earlier this year, many low-income taxpayers were elated to learn about the possibility that tipped wages could receive federal income tax relief under the No Tax On Tips Act. Under President Trump’s “One, Big Beautiful Bill,” low-income taxpayers may have more to cheer for—or, more possibly, reasons for caution.The Latest on the No Tax on Tips Act
Recently, the Ways and Means Committee released a draft version of the tax bill, followed by supplemental amendments. In this bill, the
Continue Reading No Tax on Tips—But What About Overtime and Social Security?
Amundsen Davis Blogs
Latest from Amundsen Davis
Common Misconceptions in Estate Planning: Wills Avoid Probate
ArticleAmundsen Davis Trusts, Estates & Succession Planning AlertJune 17, 2025It is a common misconception believed by many that having a will avoids probate. Not only is it false, it really could not be further from the truth. Rather, a will is a tool that is often used during the probate process and has no power outside of it. For those who seek to avoid probate, it is important to understand these two related concepts—and the planning tools that exist
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Illinois Minimum Wage 2025 Update – July 1, 2025 Increases to Chicago and Cook County Minimum Wages; January 1, 2025 Increase to the IRS Mileage Rate
Illinois Minimum Wage 2025 Update – July 1, 2025 Increases to Chicago and Cook County Minimum Wages; January 1, 2025 Increase to the IRS Mileage RateOn January 1, 2025, we saw the Illinois minimum wage increase from $14.00 to $15.00 per hour. The City of Chicago is increasing its set minimum wage on July 1, 2025 for employers with four (4) or more employees. Cook County’s minimum wage, on the other hand, will not increase on July 1, 2025,
Continue Reading Illinois Minimum Wage 2025 Update – July 1, 2025 Increases to Chicago and
Cook County Minimum Wages; January 1, 2025 Increase to the IRS Mileage Rate
How to Be Removed From a U.S. Sanctions Watchlist List
U.S. sanctions are a powerful tool used to influence the behavior of foreign governments, individuals, and entities. Placement on any sanctions watchlist maintained by a regulatory agency can have devastating financial, commercial, and legal consequences, including freezing U.S. assets, restricting travel to the U.S., blocking U.S. financial transactions, and enduring a damaged reputation worldwide. Given the substantial penalties levied against international banks and foreign and domestic businesses that violate U.S. primary and secondary sanctions laws, complying with regulations is
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Breaking News: U.S. Supreme Court Makes It Easier for Employees to Prove ‘Reverse Discrimination’
Yesterday, the U.S. Supreme Court clarified in the case of Ames v. Ohio Dept. of Youth Services, that “the standard for proving disparate treatment under Title VII does not vary based on whether or not the plaintiff is a member of a majority group.”
In the underlying case, the plaintiff (Marlean Ames) claimed that she was denied a promotion, and subsequently demoted from her then-current position at the Ohio Department of Youth Services (with a significant drop in
Continue Reading Breaking News: U.S. Supreme Court Makes It Easier for Employees to Prove ‘Reverse Discrimination’
U.S. Supreme Court Upholds Catholic Charity’s Religious Exemption From Wisconsin Unemployment Tax
In a 9-0 decision authored by Justice Sonia Sotomayor, the U.S. Supreme Court overturned a ruling by the Wisconsin Supreme Court, which held that Catholic Charities Bureau Inc. (the “Charities) and its subsidiaries were not exempt from making payments to the state’s unemployment insurance program.
The Wisconsin Court held that the group’s work was not religious. The U.S. Supreme Court held that denying the exemption violates the First Amendment
The appellant, Catholic Charities Bureau, Inc., is a nonprofit organization
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Staffing Agencies Take Note: Illinois Temporary Worker Equal Benefits Mandate Withstands Legal Challenge
On May 23, 2025, a federal court denied efforts to enjoin the Illinois Department of Labor (IDOL) from enforcing key provisions and amendments to the Illinois Day and Temporary Labor Services Act (the “Act”) that were signed into law by Governor Pritzker on August 9, 2024.
Illinois Day and Temporary Labor Services Act Background
In August 2023, the Act was amended to require staffing agencies to provide temporary workers assigned to the same client for more than 90
Continue Reading Staffing Agencies Take Note: Illinois Temporary Worker Equal Benefits Mandate Withstands Legal Challenge
Does My Company Qualify for Wisconsin’s Voluntary Disclosure Program?
Taxes and their applicable laws can be confusing for even the most savvy businesspeople. For any number of reasons, businesses and individuals fall out of compliance with tax reporting requirements and become exposed to penalties for outstanding obligations.
To encourage taxpayers who are not in compliance with state tax laws to remedy their situations, the Wisconsin Department of Revenue provides the Wisconsin Voluntary Disclosure Program (“Program”).
The Program is designed to help businesses correct their state tax responsibilities and
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Top Takeaways – Immigration Compliance Updates: Key Legal Insights for U.S.Employers in 2025
Top Takeaways – Immigration Compliance Updates: Key Legal Insights for U.S. Employers in 2025
As government scrutiny of workplace immigration practices continues, employers need to be up-to-date with the latest compliance requirements to avoid legal penalties and costly litigation. Our recent webcast emphasizes why it is essential for businesses to have a clear, proactive plan in place before government agents show up unexpectedly and outlines best practices, including:
- Training your employees. Employees need to know and understand the company’s
Federal Trade Court Rules Trump Administration’s Use of Emergency Commerce Law to Impose Broad Tariffs Was Unlawful
ArticleAmundsen Davis International Trade Alert May 29, 2025On May 28, 2025, the United States Court of International Trade (“CIT”) determined that the Trump administration’s use of the International Emergency Economic Powers Act (“IEEPA”) to impose (1) overly broad worldwide reciprocal tariffs and (2) fentanyl/immigration-related tariffs on China, Mexico, and Canada was unlawful.
What Is Covered in the Decision
IEEPA Fentanyl Tariffs on Chinese Products.
Effective February 2025, the U.S. imposed tariffs under the IEEPA on certain Chinese imports, initially set
Continue Reading Federal Trade Court Rules Trump Administration’s Use of Emergency Commerce
Law to Impose Broad Tariffs Was Unlawful
Actual vs. Apparent Authority: Limiting Business Liability From Unauthorized Employee Actions
Actual vs. Apparent Authority: Limiting Business Liability From Unauthorized Employee ActionsAs a business grows and adds new members to the team, it can be difficult to identify what role each person plays and their level of authority. While some have the ability to make important decisions on behalf of the business, others do not—but they may nevertheless have the power to bind the business to obligations the business had no intention of undertaking. As a result, business owners must
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Unauthorized Employee Actions
Balancing Beliefs and Business: What Employers Need to Know About Religious Accommodations in the Workplace
Balancing Beliefs and Business: What Employers Need to Know About Religious Accommodations in the WorkplaceAs modern workplaces grow increasingly diverse, employers must be prepared to accommodate employees’ religious practices and observations in a respectful, inclusive, and lawful manner. Title VII of the Civil Rights Act of 1964 (“Title VII”), requires employers with at least 15 employees to provide reasonable accommodations for an employee’s sincerely held religious beliefs, practices, or observances, unless doing so would create an undue hardship on
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Accommodations in the Workplace
Key Takeaways From ‘Navigating IP Rights in the AI Boom’
ArticleAmundsen Davis Intellectual Property AlertMay 28, 2025Although artificial intelligence can increase operational efficiency and reduce costs by quickly creating content or generating analysis, it also represents an area of innovation that raises novel legal concerns for intellectual property. In our recent webcast, our panelists discussed the most common uses of AI that have IP implications and the practical steps to take to mitigate risk.
Top takeaways from this presentation include:
- The most common uses of AI that have generated
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Developing Effective Workplace Violence Programs in Health Care: ProtectingThose Who Care for Us
High rates of violent acts against heath care workers pose a serious risk to the safety and wellbeing of the medical and support professionals on the front lines of patient care. Studies show that health care workers are five times more likely to be victims of workplace violence than the public.
Such violence includes threats, verbal abuse, physical assault, and even homicide and has a negative impact on employees’ mental health. Therefore, health care employers should implement policies and
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I Paid for That Software to Be Developed, So Why Don’t I Own It?
You may believe that your company has an unfettered right to do what it wants with a computer program created by its workers—but that may not be the case.
Consider the two similar scenarios below:
Suppose that your company is fortunate enough, or substantial enough, to have one or more software developer employees. Suppose also that one of your software developers writes the code for a new computer program that you would like to market.
Now, suppose your company
Continue Reading I Paid for That Software to Be Developed, So Why Don’t I Own It?
Court Ruling Hamstrings IRS Enforcement of ACA Employer Mandate
On April 10, 2025, a federal court in Texas issued an opinion in the case of Faulk Co. v. Becerra that significantly impacts how the Affordable Care Act’s (ACA) employer mandate can be enforced.
The ruling effectively prevents the Internal Revenue Service (IRS) from assessing penalties against employers that fail to provide affordable, minimum health insurance coverage to their employees as required by the ACA for companies with at least 50 full-time equivalent employees.
The Court’s Decision
The court
Continue Reading Court Ruling Hamstrings IRS Enforcement of ACA Employer Mandate