Client Alerts

Arizona Enacts COVID-19 Liability Shield Law On April 5, 2021, Governor Ducey signed legislation giving businesses, healthcare providers, and others a broad shield from civil lawsuits related to COVID-19. The COVID-19 liability shield law is retroactive to March 11, 2020, meaning that claims filed before the law’s effective date concerning an…

MSHA OIG Audit ? March 2021 On March 31, 2021, the United States Department of Labor Office of Inspector General (“OIG”) published a 44-page report on how MSHA can improve how violations are issued, terminated, modified, and vacated. Specifically, OIG performed an audit of more than 736,000 violations, inspection reports, and supervisory report…

Arizona Department of Revenue Extends Due Dates Filing and Payment Deadline Extended. The filing deadline for Arizona 2020 individual income tax returns is now May 17, 2021. The due date for paying individual income tax is also May 17, 2021. These extensions apply only to individual returns. Estimated Tax Payments. Estimated tax payments are due on…

Employers Required to Temporarily Subsidize COBRA Premiums Subject to Reimbursement   The American Rescue Plan Act of 2021 (“ARPA”), the latest pandemic relief legislation, includes provisions intended to help individuals maintain employer-sponsored group health coverage lost due to the economic effects of the ongoing pandemic. Specificall…

Arizona Tax Increase, Estimated Tax Payments, and Proposition 208 Proposition 208 Imposes New Income Tax. On November 3, 2020, Arizona voters approved Proposition 208. Proposition 208 imposes a 3.5% income tax surcharge on taxable income exceeding $250,000 ($500,000 for joint filers and heads of household). This increases the highest income tax bra…

Federal Return Filing Date and Tax Payment Date Extended Filing Deadline. The due date for individuals to file a 2020 federal income tax return is now May 17, 2021 (rather than April 15, 2021). Payment Deadline. The due date for individuals to pay federal income tax (including tax on self-employment income) for the 2020 tax year is now May 17, 2021…