American Rescue Plan (ARP) Act of 2021 Notes and Highlights
The American Rescue Plan Act of 2021 (the “ARP”) is the latest in Coronavirus relief legislation. On March 10, 2021, the House of Representatives passed the bill as amended by the Senate. President Biden signed the ARP into legislation on March 11. Below is a summary of the provisions that will have a direct impact […]
Access for All: Ensuring Your Website is ADA and WCAG Compliant
Is your website ADA or WCAG compliant? If not, you could face legal difficulties. Broadly speaking, the Americans with Disabilities Act (ADA) prohibits discrimination against individuals with certain disabilities in various contexts such as employment, education, transportation, access to buildings, and even telecommunications. An often-overlooked subject of the ADA compliance is the Internet. ADA & […]
Christopher J. Kalbfell Joins The Literacy Center Board of Directors
Fitzpatrick Lentz & Bubba congratulates Christopher J. Kalbfell who recently joined the Board of Directors for The Literacy Center. “I’m excited to be a part of this community-based organization focused on adult literacy,” said Mr. Kalbfell. “I look forward to working with the other members of the Board to help ensure everyone in the area […]
Tax Treatment of PPP Loans – Where Do We Stand?
When the CARES Act was passed in March 2020, one area that remained uncertain was the tax treatment of the Paycheck Protection Program (PPP) loan forgiveness and whether it would be treated as taxable income to borrowers who had this debt discharged. The way this forgiveness would be handled potentially affected the millions of businesses […]
Pennsylvania Entities – Time to Get Your Decennial Filings Ready
It’s 2021, so that means it’s time for Pennsylvania businesses and organizations to get their decennial filings ready. Every ten years, Pennsylvanian entities must submit a decennial filing or decennial report during the years ending with the numeral “1”, (i.e., 2011, 2021, 2031). The objective of these filings is for the state to reissue names […]
Residential Construction Contracts: Taking It Down to the Studs
As large numbers of Americans work from home during the pandemic, many homeowners are looking for ways to improve their current living situations through renovations and remodeling. For those considering construction projects, as well as the contractors completing them, the construction agreement provides the contractual backbone for the conduct of the parties and should be […]
Biden Administration Retracts the DOL’s Proposed Tip Pooling Rule
In the early days of President Joe Biden’s presidency, his administration has not wasted any time reviewing and, sometimes, revoking employment-related regulatory rules issued in the final days of the Trump administration. For example, the United States Department of Labor (DOL), at President Biden’s direction, withdrew three previously issued opinion letters on now-frozen rules related […]
Fitzpatrick Lentz & Bubba Expands Family Law Group and Welcomes Three Shareholders
Fitzpatrick Lentz & Bubba, P.C. (FLB) is pleased to announce the addition of three highly regarded attorneys and shareholders. Lauren L. Sorrentino, Amy L. Kruzel and Catherine A. Curcio join the Firm as Shareholders in the Firm’s Family Law Group. Ms. Curcio will also be a member of the Real Estate & Land Use Group. Ms. […]
The Continually Evolving Business Privilege Tax
In 2018, the U.S. Supreme Court issued a decision that changed the face of business and expanded application of gross receipts taxes like the Business Privilege Tax (BPT). Prior to 2018, the Supreme Court had a simple and straightforward policy as to whether a state could tax business activity: if the taxpayer had no physical […]
Paycheck Protection Program Round Two – Are You Eligible to Pursue a Second Loan?
On Monday, January 11, 2021, the U.S. Small Business Administration (the SBA) along with the Treasury Department re-opened the Paycheck Protection Program (PPP) for both new and existing borrowers. This article focuses on existing PPP borrowers and outlines the steps to take to apply for a second draw PPP loan. Business principals considering a PPP […]