Construction and Infrastructure Law

FEBRUARY 6, 2018

Governor Brown approved AB 1701 on October 14, 2017. Joint employment liability has been an ongoing trend in California. All California employers should be reminded of Labor Code section 2810.3 , which went into effect on January 1, 2016. Section 2810.3 Section 2810.3

California 49

California Contractors Liability Employment 49

Buisness Facilities Contributed Content

MARCH 8, 2016

Automation Credit: Allowed only for the 2013, 2014 and 2015 through 2017 tax years, it is an income tax credit for purchasing machinery and equipment for the purposes of automating a manufacturing process in ND. Total credits are limited to $2 million in any per calendar year for 2013-2015 and $500,000 per calendar year for 2016 and 2017.

North Dakota 40

North Dakota Income Finance Equipment 40

Buisness Facilities Contributed Content

APRIL 15, 2014

Must expand its labor force, make new capital investment, or prevent loss of employment. May not have closed or reduced employment elsewhere in Alabama in order to expand into an enterprise zone. The credit is 20% of the actual costs limited to the employer’s income tax liability. WORKFORCE DEVELOPMENT .

Income 108

Income Finance Zoning Employment 108

Buisness Facilities Contributed Content

MARCH 21, 2014

FULL EMPLOYMENT ACT OF 2011: Businesses with 50 or fewer employees may receive a one time income tax credit equal to $1,000 per new job paying over $10 per hour. EMPLOYER EDUCATION CREDIT: A tax credit is statutorily available to employers who provide approved basic skills education programs to Alabama resident employees.

Income 75

Income Finance Zoning Equipment 75