Gov. Cuomo signed New York Airbnb bill – Business Insider

Governor Andrew Cuomo has signed into law a bill that could deal a blow to Airbnb‘s operations in New York State.

The bill is a follow-on to a 2010 law that bans rentals of less than 30 days in a multi-unit building if the tenant is not present, which was aimed at cracking down on illegal hotels.

The 2016 bill bans the advertising of such rentals, meaning that hosts could not list a full apartment for rent on Airbnb for less than 30-day increments. Hosts caught listing their unit would be fined up to $7,500 — more than most Airbnb hosts in New York make in a year. 

The bill passed in both houses of the New York State Legislature in June and arrived on Cuomo’s desk on Tuesday, meaning that the governor had 10 days to make his decision. The governor signed the bill Friday and Airbnb says it will immediately file a lawsuit against the city of New York and the state attorney general — who are charged with enforcing the new law — on grounds that the law violates the First Amendment and the Communications Decency Act.

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EPA Issues Publication About Cleaning Up Brownfield Sites and Getting to No Further Action

Please see the New York State portions of the USEPA’s publication: “Cleaning Up Brownfields Under State Response Programs – Getting to ‘No Further Action'”:  http://www.dec.ny.gov/data/der/factsheet/epabfnfa.pdf

These pages provide information on aspects of New York State’s response programs available to owners and prospective purchasers of brownfields.  It is a guide for owners of brownfields properties on the general requirements for entering a brownfield into a state cleanup program and the process for attaining a state decision or certification of the need for “no further action”.

The full report may be found at: https://www.epa.gov/brownfields/cleaning-brownfields-under-state-response-programs-getting-no-further-action

Solid Waste Management Facilities (Part 360), Proposed Regulations – NYS Dept. of Environmental Conservation

Comprehensive Revisions, Enhancements and Structure Changes

This proposed rulemaking is a comprehensive revision to existing regulations. The last comprehensive revisions to the regulations governing solid waste management in New York State occurred in 1993. In support of these regulatory changes a Draft Generic Environmental Impact Statement (DGEIS) [PDF] (292 KB) has been prepared. The revisions include technical amendments and clarifications, as well as updated criteria needed due to legal and policy developments.

The existing regulations for solid waste management facilities are currently found in Part 360. A component of this proposed rulemaking is to subdivide the solid waste management facility regulations into groups that are similar in nature, such as facilities that recycle and recover materials. Therefore, the current Part 360 criteria will be found in Parts 360, 361, 362, 363, 365, and 366. In addition to the solid waste management facilities and activities currently regulated under Part 360, this proposed rulemaking includes revisions to regulations governing waste transportation (Part 364) and state assistance grants to municipalities related to solid waste management (Part 369). This rulemaking will also incorporate minor amendments to Parts 621 and Parts 370-374.

Read more here…

Federal Student Loan Discharge Procedures Expand-Empire Justice Center

Advocates will recall that in 2012, the Department of Education amended its regulations governing discharge of federal student loans based on total and permanent disability.  See the December edition of the Disability Law News, http://www.empirejustice.org/issue-areas/disability-benefits/non-disability-issues/misc/federal-student-loan.html#.V3QEscv6vIU.  But not all disabled borrowers were aware of or able to take advantage these provisions. 

As part of the March 2015 Presidential Student Aid Bill of Rights Memorandum, President Obama required the Secretary of Education and the Director of the Office of Management and Budget, in consultation with the Commissioner of Social Security, to develop a plan to identify federal student loan borrowers who receive Social Security Disability Insurance (SSDI) and determine which beneficiaries qualify for a total and permanent disability discharge of their student loans.  In April, the Department of Education announced it will begin contacting borrowers identified by this match to inform them of the loan cancellation process. 

Of the people the Department identified, over 100,000 of those borrowers have been certified for the Treasury Offset Program, meaning that they are at risk of losing federal tax refunds, and of  having a portion of their Social Security benefits taken.  While the new matching program is intended to help SSDI recipients apply for this relief, it will not automatically stop those offsets from occurring.  Borrowers still need to apply for relief.  A Department of Education website includes information on how to get a “total and permanent disability” discharge of federal student loan debt.  There is also an online application.  http://www.disabilitydischarge.com/Application-Process/. 

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Division of Human Rights Adopts Regulation Prohibiting Discrimination Based on Relationship or Association – New York Labor And Employment Law Report

By Alyssa Campbell on June 3, 2016

Posted in Employment Discrimination, New York Law

On May 18, the New York State Division of Human Rights adopted a new regulation prohibiting employment discrimination based on an individual’s relationship or association with a member of a protected category covered by the New York Human Rights Law.  The proposed rule was published in the State Register on March 9.  The agency did not receive any public comments regarding the proposed rule, and adopted the rule without making any changes.

According to the Division, the purpose of the new regulation is to confirm long-standing precedent supporting anti-discrimination protection for individuals based on their relationship or association with members of a protected class.  The new regulation applies to employment discrimination and all other types of discrimination protected under the New York Human Rights Law, including housing, public accommodations, access to educational institutions, and credit.  In order to prove a claim of employment discrimination in this context, an individual must prove that he or she was subjected to an adverse employment action based on the individual’s known relationship or association with a member of a protected class.

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July 13 Webinar Rebroadcast: Practicing Before the IRS – Circular 230 A to Z

Register for the July 13 rebroadcast of the two-hour webinar, “Practicing Before the IRS – Circular 230 A to Z.” 

 

Certificates of completion are being offered. Earn up to three continuing education (CE) Credits — two CE credits for Ethics and one for Federal Tax.

 

NOTE: If you previously earned CE credit for the Jan. 13, 2016, “Practicing Before the IRS” webinar, you may participate in the July 13 rebroadcast, but you may not earn credit again for this rebroadcast

Tax Free Savings: First ABLE Accounts Go Live — Connecticut Estate Planning Attorneys Blog

By Kathleen Tetreault

On June 1, 2016, Ohio became the first state in the nation to open its ABLE account program. This news is making national headlines because individuals from any state–including Connecticut–can go on-line and create an Ohio ABLE account that will be valid in the individual’s home state. What are ABLE accounts?

Read the entire article to find out more.

New York:

Since each state is responsible for establishing and maintaining this particular type of savings program, each state is also responsible for enacting legislation with regards to ABLE accounts. On December 22, 2015 New York passed Senate Bill No. 4472 which allows annual contributions up to $14,000 made by a NY Able account owner into an eligible NY Able account. This law went into effect on April 1, 2016 and any qualifying contribution will be allowed as a deduction against the taxpayer’s federal taxable income which is subject to New York State income tax. Similarly, any distributions from a NY ABLE account that are used toward qualified expenses may also be subtracted from the taxpayer’s federal taxable income to the extent that they were in included in gross income for federal income tax purposes. It is important to note that distributions from a NY ABLE account that are used toward non-qualified expenses are to be added to the taxpayer’s federal taxable income.

Read more at Wilken & Gutterplan, P.C.:

http://www.wgcpas.com/news/tax-scoop-tuesday/575-new-york-able-accounts

Guidance on Complying with Education Law Article 129-B from New York State Education Dept.

Complying with Education Law Article 129-B New York State Education

I- Introduction:

This guidance document is joint guidance of the State Education Department and the New York State Office of Campus Safety. It is intended to assist colleges and universities in complying with Education Law Article129-B, as added by Chapter 76 of the Laws of 2015, relating to the establishment of sexual assault, dating violence, domestic violence and stalking prevention and response policies and procedures. Article 129-B includes §§ 6439-6449 of the Education Law.

II- History of the Legislation:

Governor Andrew Cuomo introduced comprehensive sexual assault prevention legislation as part of the 2015 Executive Budget. Final legislation was passed unanimously in the Senate (S.5965, sponsored by Senator LaValle) and 138-4 in the Assembly (A.8244, sponsored by Assemblymember Glick) on June 17, 2015. On July 7, 2015, Governor Cuomo signed the bill into law as Chapter 76 of the Laws of 2015.

Article 129-B (except for the provisions regarding Climate Surveys [Education Law §6445] and Reporting Aggregate Data to the Department [Education Law §6449]) became effective October 5, 2015. The Climate Survey and Aggregate Data sections take effect in July 2016 with the provisions applying for the 2016-2017 academic year.

III- Rulemaking:

The State Education Department (SED) is required by Education Law §6449(4) to adopt regulations by October 5, 2016 relating to the reporting of aggregate data, in consultation with representatives of SUNY, CUNY, and the private and independent colleges.

IV- Compliance:

Each institution is required by Education Law §6440(1) to adopt written rules implementing this article by amending its code of conduct or other comparable policies. A copy of these rules and policies must be filed with SED on or before July 1, 2016. Updated policies must be filed at least every 10 years, except that the second filing shall coincide with the required filing of a certificate of compliance under Article 129-A of the Education Law, and continue on the same cycle thereafter. 

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Read or download entire Guidance in pdf.

Election Workers: Reporting and Withholding–IRS

Each election year, thousands of state and local government entities hire workers to conduct primary and general elections. To understand the correct tax treatment of these workers, you need to be aware of specific statutes that apply to them and whether they are covered by a Section 218 Agreement. 

This updated article from the Federal, State and Local Government office of the IRS will help you understand the reporting and withholding requirements for election workers.

Questions and Answers about Health Care Information Forms for Individuals (Forms 1095-A, 1095-B, and 1095-C)

What to Tell Your Clients about Health Care Information Forms 1095-B and C

Starting this year, your clients may receive one or more formsproviding information about the health care coverage that they had or were offered during 2015. Some taxpayers may not receive a Form 1095-B, Health Coverage, or Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, by the time they are ready to file their 2015 tax returns. While the information on these forms may assist in preparing a return, the forms themselves are not required. It is not necessary to wait for Forms 1095-B or 1095-C to file. For more information about these forms, visit Health Care Information Forms Questions and Answers and the ACA Information Center for Tax Professionals pages.

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