The Tax Cuts and Jobs Act that became law in December 2017 includes a tax benefit for certain employers that offer paid family and medical leave to their employees. The tax credit is available for the 2018 and 2019 tax years for employers with a written policy that meets certain requirements, including the following:
The National Labor Relations Board capped off an eventful week on Friday, December 15 by issuing two more opinions overruling existing precedent, this time in the areas of lawful changes in employment matters and the standard for determining appropriate bargaining units.
On December 14, 2018, the National Labor Relations Board issued two 3-2 decisions overruling prior opinions that had been the subject of criticism by employers. In each case, the Board members split by party affiliation, reflecting the impact of the Board’s new Republican majority.