Author:

Sara Oakes

TAX TALK SERIES: IRS Clarifies Post-TCJA Confusion on Home Equity Interest

On December 20, 2017, Congress passed the Tax Cuts and Jobs Act (“TCJA”) designed to decrease the taxable rate for corporations and individuals, and significantly limited allowable deductions. Since this change to the Tax Code was one of the largest since the Reagan era, the Internal Revenue Service will need to publish many regulations and advisories in the coming months to better clarify provisions of the TCJA. This multi-part series will explore prominent IRS regulations and advisories as they relate to the TCJA, and what these regulations and advisories mean for both individual and corporate taxpayers. 

TAX TALK SERIES Understanding Notice 1036: IRS Adjusted Withholding Tables to Accommodate New Tax Plan

On December 20, 2017, Congress passed the Tax Cuts and Jobs Act (“TCJA”) designed to decrease the taxable rate for corporations and individuals, and to limit allowable deductions. Since this change to the Tax Code was one of the largest since the Reagan era, the Internal Revenue Service will need to publish many regulations in the coming months to better clarify provisions of the TCJA. This multi-part series will explore prominent IRS regulations as they relate to the TCJA, and what these regulations mean for both individual and corporate taxpayers.  

Self-Driving Cars: The “Cars of the Future” Impacted by Regulatory Restrictions

On Friday, October 28, 2017, the National Highway Traffic-Safety Administration (“NHTSA”) announced they are striving to deregulate strict regulations currently slowing production on self-driving cars. NHTSA is seeking to deregulate in an attempt to increase the production and deployment of driverless cars. In the Rulemaking Report released by the Department of Transportation (“DOT”), NHTSA seeks comments to “identify any unnecessary regulatory barriers to Automated Safety Technologies, and for the testing and compliance certification of motor vehicles with unconventional automated vehicles designs, especially those equipped with controls instead of a human driver.”

SCOTUS Denies Petition Alleging ADA Violation for Glass-Front Vending Machines

On October 2, 2017, the United States Supreme Court denied a petition to Emmette Magee (“Magee”), a blind man, who claimed that the vending machines violate Title III under the Americans with Disabilities Act (“ADA”). Coca-Cola vending machines, similar to other modern vending machines, are “self-service and fully automated machines that dispense bottles.” These machines also include credit and debit card processing, and payment from smartphones, but require the consumer to select a beverage using a number pad associated with the product in the vending machine. Magee, the petitioner, claimed that these vending machines lacked any meaningful accommodation for use by the blind, because the machines contained an “entirely visual interface.” 

Personal Information Protection Act (“PIPA”): Redefining Cyber-Security & Consumer Protection

Illinois’ Personal Information Protection Act (“PIPA”) became effective on January 1, 2017.  Illinois is just one of many states that recently strengthened their data breach notification systems and created data security laws to enhance protection of personal information.  Like other state provisions, Illinois created stronger safeguards for personal information transmitted electronically.  This act requires that all personal information provided electronically must be encrypted or redacted.  The amendments to PIPA (1) broadened the statute’s definition of personal information; (2) clarified the safe harbor for encryption; (3) addressed required notification to residents after a breach; and (4) established limited exemptions.