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A cafeteria plan or cafeteria system is a type of employee benefit plan offered in the United States pursuant to Section 125 of the Internal Revenue Code. [1] Its name comes from the earliest versions of such plans, which allowed employees to choose between different types of benefits, similar to the ability of a customer to choose among available items in a cafeteria.
The Employee Retention Credit is a refundable tax credit against an employer's payroll taxes. [2] It was established as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), signed into law by President Donald Trump, in order to help employers during the pandemic. [3]
He found that the cumulative growth of employment in manufacturing in the right-to-work states was 26% greater than that in the non-right-to-work states. [34] Given the study design, Holmes writes that "my results do not say that it is right-to-work laws that matter, but rather that the 'pro-business package' offered by right-to-work states ...
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A Qualified Employee Discount is defined in Section 132(c) as any employee discount with respect to qualified property or services to the extent the discount does not exceed (a) the gross profit percentage of the price at which the property is being offered by the employer to customers, in the case of property, or (b) 20% of the price offered for services by the employer to customers, in the ...
The Louisiana Supreme Court on Friday unanimously upheld a COVID-19 vaccine mandate for the state’s largest healthcare system. The ruling was handed down the same day that the U.S. Supreme Court ...
The Louisiana Revised Statutes (R.S.) contain a significant amount of legislation, arranged in titles or codes. [2] Apart from this, the Louisiana Civil Code forms the core of private law, [3] the Louisiana Code of Civil Procedure (C.C.P.) governs civil procedure, the Louisiana Code of Criminal Procedure (C.Cr.P.) governs criminal procedure, the Louisiana Code of Evidence governs the law of ...
A committee of the Louisiana Senate voted on Tuesday to retain the state’s tax incentive for film production, while reducing the cap on the program from $150 million to $125 million. Last week ...
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related to: section 125 requirements for employers in louisiana