While Title VII, the Family and Medical Leave Act (FMLA), and the Americans with Disabilities Act (ADA) already offer some protections for pregnant workers, the new federal Pregnant Workers Fairness Act (PWFA) fills in some key gaps. In a nutshell, it tells employers to treat pregnancy-related conditions as temporary disabilities that qualify for accommodations – no need for the pregnant employee to prove a separate ADA-qualifying disability.
Who Gets the Tax Bill?
Blog Post
Assume Tina Tarheel sells her house at 123 Main St. to Billy BlueDevil in July 2024. Two months later, Carolina County prepares to mail its 2024 property tax bills. Who should get the bill? Tina? Billy? Both?The Machinery Act does not offer an explicit answer to this question. But I think the clear best practice is to send the bill to Billy.
As North Carolina transitioned to a 21st-century economy, many former industrial and commercial sites were left behind. These sites, often former factories, mills, and fleet maintenance locations, may have soil or groundwater that has been contaminated by one or more hazardous substances. These sites, called “brownfields,” often remain undeveloped or underdeveloped even when they are in favorable locations.
The revenue-neutral tax rate (RNTR) exists to allow taxpayers to determine if their county has increased or decreased its total property tax levy following a county-wide reappraisal of real property. The RNTR is the property tax rate that would generate the same tax levy on the county’s new, post-reappraisal tax base next year as the county received this year on its existing tax base. In other words, the RNTR is the rate that would keep the county-wide tax bill the same next year as it was this year, despite the change in the tax base.
On January 10, 2024, the U.S. Department of Labor (DOL) issued new regulations governing how to determine whether a worker is an employee for Fair Labor Standards Act overtime purposes or whether they qualify as an independent contractor (sometimes called a “contract employee”). The independent contractor rules became effective on March 11, 2024. These new rules replace the independent contractor rules DOL issued in 2021.
A new rule from the United States Department of Labor (DOL) is about to extend the guarantee of overtime pay to a lot of employees who are not currently receiving it.
It is not uncommon for charitable housing organizations, such as Habitat for Humanity, to request land from local governments with the intent of developing housing on the property and then selling it to low- and moderate-income homebuyers. Unfortunately, North Carolina local governments sometimes convey the property incorrectly, perhaps due to forgetting that the North Carolina Constitution does not permit a local government to “donate” real property to a charity, or perhaps by relying on the wrong statutes for the conveyance.
2023 marked 27 years since the inception of charter schools in North Carolina. And it brought some big changes to charter school governance, growth, and funding. See S.L. 2023-107; S.L. 2023-110. Among these changes was the grant of authority to counties to fund certain charter school capital outlay. It presents an opportune time to review the local funding scheme for charter schools.
2023 marked 27 years since the inception of charter schools in North Carolina. And it brought some big changes to charter school governance, growth, and funding. See S.L. 2023-107; S.L. 2023-110. Among these changes was the grant of authority to counties to fund certain charter school capital outlay. It presents an opportune time to review the local funding scheme for charter schools.
2023 marked 27 years since the inception of charter schools in North Carolina. And it brought some big changes to charter school governance, growth, and funding. See S.L. 2023-107; S.L. 2023-110. Among these changes was the grant of authority to counties to fund certain charter school capital outlay. It presents an opportune time to review the local funding scheme for charter schools.