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Payroll Management Guide
  • Virginia enacts 2017-2018 amnesty program
  • Arkansas changes annual withholding statement due date
  • Hawaii DOT revokes requirement to file Form 941 with Form HW-14
Unemployment Insurance Reports with Social Security
  • Resolution to nullify final DOL rule on UC drug testing headed to president
  • SSA rescinds Social Security Ruling 87-6 regarding epilepsy


Payroll Management Guide

Virginia enacts 2017-2018 amnesty program

A Virginia Tax Amnesty Program is enacted and will be administered by the Department of Taxation during the 2017-2018 fiscal year for not less than 60 days or for more than 75 days, as determined by the Tax Commissioner. The amnesty program will be open to any taxpayer that is required to file a return or required to pay any tax administered by the Department of Taxation but has failed to do so. Under the program, all civil or criminal penalties assessed and one-half of the interest assessed, resulting from nonpayment, underpayment, nonreporting, or underreporting of tax liabilities, will be waived upon payment of the taxes and interest. (Ch. 433 (S.B. 1438), Laws 2017, effective July 1, 2017.)

        (Read Intelliconnect) »

Arkansas changes annual withholding statement due date

Legislation has been enacted that changes the filing date from February 28 to January 31 following the close of the income year for Arkansas annual income tax withholding statements. (Act 433 (H.B. 1564), Laws 2017, effective 90 days after adjournment of the 2017 Legislature.)

        (Read Intelliconnect) »

Hawaii DOT revokes requirement to file Form 941 with Form HW-14

The Hawaii Department of Taxation (DOT) has revoked Announcement No. 2005-01 for personal income tax withholding purposes. Announcement No. 2005-01, which was issued on February 15, 2005, gave instructions for filing federal Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors. Previously, semiweekly depositors (for pay periods after 2004, that means those employers who have Hawaii withholding liabilities in excess of $40,000 per year) had to file federal Schedule B (Form 941), along with the Form HW-14 that was submitted for the last month of each calendar quarter. However, semiweekly remitters will not be required to submit federal Schedule B (Form 941), with Form HW-14, for the quarter ending March 31, 2017, or for any subsequent quarter. (Announcement No. 2017-01, Hawaii Department of Taxation, March 10, 2017.)

        (Read Intelliconnect) »

Unemployment Insurance Reports with Social Security

Resolution to nullify final DOL rule on UC drug testing headed to president

On March 14, the Senate passed a joint resolution of disapproval (H.J. Res. 42) that if signed by President Trump will nullify an Employment and Training Administration final rule that established, for state unemployment compensation program purposes, occupations that regularly conduct drug testing. The rule is seen by many as a limitation on the states' ability to require individuals who apply for UC benefits to submit to drug testing. The 51-48 vote fell along party lines. The resolution of disapproval now moves to the president's desk, where it will likely be approved.

The regulations, which were finalized on August 1, 2016, and effective September 30, 2016, implemented the Middle Class Tax Relief and Job Creation Act of 2012 amendments to the Social Security Act. They permit states to enact legislation that would allow state unemployment compensation agencies to conduct drug testing on UC applicants for whom suitable work (as defined under the state law) is available only in an occupation that regularly conducts drug testing (as determined under regulations issued by the Secretary of Labor). States may deny UC to an applicant who tests positive for drug use under these circumstances. The Secretary is required under the SSA to issue regulations determining those occupations that regularly conduct drug testing.

The White House has already signaled its support for H.J. Res. 42, saying that the final rule it would nullify "imposes an arbitrarily narrow definition of occupations and constrains a State's ability to conduct a drug testing program in its unemployment insurance system, as authorized in Public Law 112-96, the Middle Class Tax Relief and Job Creation Act of 2012."

The Congressional Review Act permits Congress to pass a resolution of disapproval to prevent, with the full force of law, a federal agency from implementing a rule or issuing a rule that is substantially the same without congressional authorization.

        (Read Intelliconnect) »

SSA rescinds Social Security Ruling 87-6 regarding epilepsy

In accordance with 20 CFR 402.35(b)(1), the Acting Commissioner of Social Security is giving notice of the rescission of Social Security Ruling (SSR) 87-6. The rescission became effective on March 3, 2017.

Background

SSR 87-6 provided guidance to adjudicators on the role of prescribed treatment in the evaluation of epilepsy. The SSR stated the file must contain adequate information regarding the history of the treatment regimen and the claimant's response to it, and a satisfactory description of the treatment regimen by the treating physician. The SSR also required a record of anticonvulsant blood levels before the SSA could allow a claim. Under SSR 87-6, without an ongoing treating relationship, the agency could not find the claimant's impairment to meet or medically equal the listing for epilepsy. When anticonvulsant blood levels were low, information obtained from the treating physician should explain why the levels were low and include the results of any relevant diagnostic studies.

Reason for rescission

On July 1, 2016, the SSA published in the Federal Register a final rule, Revised Medical Criteria for Evaluating Neurological Disorders, in which it incorporated the portions of SSR 87-6 that continue to be relevant to the treatment of epilepsy (see 81 Fed. Reg. 43048; ¶15,519C). The final rule became effective on September 29, 2016. Consequently, the SSA is rescinding SSR 87-6 as obsolete.

For further information, contact Cheryl A. Williams, Office of Disability Policy, Social Security Administration, 6401 Security Boulevard, Baltimore, Maryland 21235-6401, (410) 965-1020. See 82 Fed. Reg. 12485, March 3, 2017; ¶15,629C.

        (Read Intelliconnect) »




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About this Newsletter

Payroll and Unemployment Insurance NetNews is a current summary of federal and state employment laws and regulations, compliance issues, and other topics related to proper handling of day to day workplace matters. This timely information comes from the Payroll Management Guide and Unemployment Insurance Reporter with Social Security.

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