On Tuesday, November 16, 2021, the U.S. Judicial Panel on Multidistrict Litigation held a lottery-style drawing to select which of the 12 federal circuit court of appeals where petitions for review are currently pending as to which circuit will hear the challenges to OSHA’s emergency temporary standard mandating COVID-19 vaccinations in the workplace. Through that lottery process, the U.S. Court of Appeals for the Sixth Circuit was selected. As a result, the U.S. Judicial Panel on Multidistrict Litigation issued
Continue Reading Sixth Circuit Selected to Hear Challenges to OSHA’s COVID-19 Vaccination Mandate
Latest from O'Neil, Cannon, Hollman, DeJong & Laing S.C. Covid-19 Resources
Employment LawScene Alert: Fifth Circuit Issues Strong Rebuke of OSHA’s Authority to Mandate Vaccinations in the Workplace–OSHA Suspends Efforts
On Friday, November 12, 2021, the U.S. Circuit Court of Appeals for the Fifth Circuit issued a 22-page decision (linked here) continuing its November 6th order that stayed the implementation and enforcement of OSHA’s emergency temporary standard mandating COVID-19 vaccinations in the workplace. In a strong rebuke of the Biden’s Administration’s desire to vaccinate as many Americans as possible through use of OSHA’s emergency temporary standard provision (29 U.S.C. § 655(c)) found in the Occupational Safety and Health
Continue Reading Employment LawScene Alert: Fifth Circuit Issues Strong Rebuke of OSHA’s Authority to Mandate Vaccinations in the Workplace–OSHA Suspends Efforts
Attorneys Austin Malinowski and Grant Killoran Published in the Wisconsin Lawyer
Austin Malinowski and Grant Killoran authored an article in the June, 2021 edition of the Wisconsin Lawyer magazine, entitled “The Legal Treatment of Vaccine Injury Claim.” Their article analyzes how claims for vaccine injury, including claims related to the newly-developed COVID-19 vaccines, are handled under existing law, including the statutory processes applicable to such claims.
Read the full article here.
Continue Reading Attorneys Austin Malinowski and Grant Killoran Published in the Wisconsin Lawyer
American Rescue Plan Extends Tax Credits for COVID-Related Leave
On March 11, 2021, President Biden signed the American Rescue Plan into law. Among a wide variety of other aims, the $1.9 trillion bill extended tax incentives for certain employers that chose to provide their employees with qualifying paid leave related to the COVID-19 pandemic.
In March 2020, the Families First Coronavirus Response Act (“FFCRA”) was signed into law. The FFCRA contained two leave components: the Emergency Paid Sick Leave Act (“EPSLA”) and the Emergency and Family and Medical
Continue Reading American Rescue Plan Extends Tax Credits for COVID-Related Leave
$7.5 Million Debt Limitation for Small Business Debtors Extended
On Saturday, President Biden signed into law the COVID-19 Bankruptcy Relief Extension Act of 2021. This act extends the $7.5 million debt limitation under the Small Business Reorganization Act of 2019 (SBRA) for another year, until March 27, 2022.
Last year, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) to provide emergency assistance for individuals and businesses affected by the COVID-19 pandemic. The CARES Act temporarily increased the debt limitation under the SBRA from $2,725,625
Continue Reading $7.5 Million Debt Limitation for Small Business Debtors Extended
FEMA Launches COVID-19 Funeral Assistance Program
Under the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 and the American Rescue Plan Act of 2021, the Federal Emergency Management Agency (FEMA) will provide financial assistance for COVID-19-related funeral expenses incurred after January 20, 2020.
FEMA estimates that qualifying families can expect reimbursements of $3,000 to $7,000 out of the program’s total budget of $2 billion.
To be eligible for funeral assistance, you must meet the following conditions:
- The death must have occurred in the United
Continue Reading FEMA Launches COVID-19 Funeral Assistance Program
Attorney Gumina’s Article on Employer Covid-19 Vaccination Policies was Featured by ABC of Wisconsin
Recently, Associated Builders and Contractors of Wisconsin (ABC of Wisconsin) featured Attorney Joseph Gumina’s article entitled “Encouraging Rather Than Mandating COVID-19 Vaccinations May Be An Employer’s Best Option”. In this article, Attorney Gumina discusses some of the challenges employers may face with a mandatory COVID-19 vaccination policy and suggests alternative options for employers to consider. Attorney Gumina plans to provide updates to this ongoing issue in the upcoming workforce focused magazine—Wisconsin Merit Shop Contractor.
Attorney Gumina’s article is
Continue Reading Attorney Gumina’s Article on Employer Covid-19 Vaccination Policies was Featured by ABC of Wisconsin
Attorneys Marguerite Hammes and Grant Killoran Published in the Wisconsin Lawyer
Attorneys Marguerite Hammes and Grant Killoran authored an article in the February, 2021 edition of the Wisconsin Lawyer magazine, entitled “COVID-19 Vaccination: Legal Landscape & Challenges.” Their article analyzes the authority of Wisconsin public health officials regarding mass vaccination for COVID-19 and the circumstances under which individuals can object to vaccination requirements.
Read the full article here.
Continue Reading Attorneys Marguerite Hammes and Grant Killoran Published in the Wisconsin Lawyer
Employment LawScene Alert: Workplace Safety is a Top Priority for the Biden Administration
In our series discussing the new workplace initiatives under the Biden Administration, we will first look at the Biden Administration’s efforts on protecting worker health and safety.
Simply, under the Biden Administration, employers should expect to see a more robust Occupational Safety and Health Administration (OSHA), meaning ramped-up OSHA enforcement efforts, including more workplace inspections, more whistleblower protection, and the likely issuance of an emergency temporary standard to address the hazards of COVID-19 in the workplace. In light of
Continue Reading Employment LawScene Alert: Workplace Safety is a Top Priority for the Biden Administration
Wisconsin Department of Revenue Says Expenses Paid with First Round Forgiven PPP Loans are Not Deductible
A little less than a month ago, the IRS reversed its original position, and stated that businesses can deduct expenses paid for with the proceeds of a forgiven Paycheck Protection Program (PPP) loan, as further detailed here. However, in guidance issued on Friday, the Wisconsin Department of Revenue clarified that expenses that are paid with the forgivable PPP funds (in the first round) are not deductible for Wisconsin income/franchise tax purposes and must be added back to Wisconsin
Continue Reading Wisconsin Department of Revenue Says Expenses Paid with First Round Forgiven PPP Loans are Not Deductible
Britany Morrison Published in State Bar’s InsideTrack
Attorney Britany Morrison authored an article entitled “Telecommuting: Tax Implications for Employers & Employees,” which appeared in the State Bar of Wisconsin’s newsletter, InsideTrack.
In the article, Morrison addresses a few important tax considerations for employers and employees working remotely. You can read the full article here.
For more information on this topic, contact Britany Morrison at 414-276-5000 or Britany.Morrison@wilaw.com.
Continue Reading Britany Morrison Published in State Bar’s InsideTrack
IRS Says Expenses Paid with Forgiven PPP Loans are Deductible
Businesses can now deduct expenses paid for with the proceeds of a forgiven Paycheck Protection Program (PPP) loan. The IRS, in Revenue Ruling 2021-2 issued today, reversed its original position that prohibited businesses with PPP loans from “double-dipping” by paying expenses with a forgivable loan, then writing off those expenses. Congress, in the latest COVID-19 relief bill, as we explained further here, explicitly stated that such expenses were deductible, forcing the IRS to reverse course.
This ruling is
Continue Reading IRS Says Expenses Paid with Forgiven PPP Loans are Deductible
New Covid Relief Bill Says Expenses Paid with Forgiven PPP Loans are Deductible
Late Monday, Congress passed a $900 billion COVID-19 relief bill that includes a provision that allows business owners to claim tax deductions for expenses covered by Paycheck Protection Program (PPP) loan proceeds. The bill goes to President Donald Trump today, who is expected to sign it into law.
Among other tax provisions, the bill specifies that business expenses paid with forgiven PPP loans are tax-deductible. This supersedes IRS guidance (as we previously discussed here) that such expenses could
Continue Reading New Covid Relief Bill Says Expenses Paid with Forgiven PPP Loans are Deductible
IRS Clarifies Stance on Deductibility of Expenses Covered by PPP Loans
Yesterday, the U.S. Treasury Department and Internal Revenue Service released guidance clarifying the tax treatment of expenses funded with forgiven Paycheck Protection Program loans. This guidance, Revenue Ruling 2020-27 and Revenue Procedure 2020-51, strengthened the Treasury’s prior position in Notice 2020-32, as we previously wrote about here, which stated that expenses funded with forgiven PPP loan funds are not deductible.
In Revenue Ruling 2020-27, the IRS answered the question of whether a taxpayer who paid otherwise deductible expenses
Continue Reading IRS Clarifies Stance on Deductibility of Expenses Covered by PPP Loans
Vaccine Injury Claims and the Federal Vaccine Court
As the development of a potential COVID-19 vaccine continues, so too do questions about the types of vaccines being developed and how they will be administered. Vaccines offer overwhelming public health benefits, but a small number of individuals who receive vaccines are harmed by them. Most claims alleging health problems caused by vaccines must be brought in the “Vaccine Court” of the United States Court of Federal Claims under the National Childhood Vaccine Injury Act of 1986, 42 U.S.C.
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Health Care Law Advisor Alert: Telehealth in Wisconsin (Part 2 of 2)
Medical Malpractice Risk & Telemedicine Policies
This article is the second of a two-part series on telehealth in Wisconsin. The first article of this series, available here, highlighted basic standards for regulatory compliance in the design of internal telehealth policies. This second article addresses the practitioner’s obligation to minimize patient harm (and thus practitioner liability) with attention to the medical standard of care when assessing when and how telehealth is appropriate for each patient.
A. Maintaining Medical Standard
Continue Reading Health Care Law Advisor Alert: Telehealth in Wisconsin (Part 2 of 2)