Compliance Corner

Alabama has published emergency regulations addressing a state law that prohibits employers from requiring employees to receive COVID-19 vaccination without providing the employee an opportunity to seek an exemption for religious or medical reasons. The state has also published a sample exemption request form, which is available here.

The Internal Revenue Service (IRS) has issued guidance (Notice 2021-65) regarding the retroactive termination of the Employee Retention Tax Credit (ERTC). The recently enacted Infrastructure Investment and Jobs Act terminated the ERTC with retroactive effect to Sept. 30, 2021 (i.e., wages paid after that date do not qualify for the ERTC, unless the employer is a recovery startup business).

A federal judge in Georgia has temporarily blocked a Biden Administration rule that would require federal contractors and subcontractors to ensure that all covered employees are fully vaccinated against COVID-19.

Governor Jim Justice has signed legislation (House Bill 335) that requires employers to provide an exemption process as an alternative to COVID-19 vaccination mandates. House Bill 335 takes effect on Jan. 18, 2022.

Utah Governor Cox signed Utah S.B. 2004 which is effective immediately. This law prohibits:

-       Private-sector employers from requiring COVID-19 vaccinations unless a range of individual exemptions are granted when requested by employees. 

-       Employers from retaining a record or copy of an employee’s vaccination proof documents unless the employer can show it must retain such records pursuant to law, or there is an “established business practice or industry standard” of maintaining vaccination records.

Governor Kathy Hochul has signed legislation (Senate Bill 4934A) that expands protections for whistleblowers. Senate Bill 4934A takes effect on Jan. 26, 2022.

Illinois has enacted legislation (Senate Bill 1169) that clarifies that the state’s Health Care Right of Conscience Act (HCRCA) doesn’t prohibit employers from requiring COVID-19 vaccination and/or testing. Senate Bill 1169 takes effect June 1, 2022.

Florida has enacted legislation (House Bill 1) that prohibits private employers from imposing a COVID-19 vaccination mandate without providing exemptions for medical reasons (including pregnancy and anticipated pregnancy), religious reasons, COVID-19 immunity, periodic testing, and the use of employer-provided personal protective equipment (PPE). House Bill 1 is effective immediately and expires on June 1, 2023.

The Colorado Department of Labor and Employment has released rules that finalize an increase to the minimum wage and the minimum salary required for exemption from overtime, add a new exemption from overtime for highly compensated employees, and establish new poster rules for employers. The changes are included in Colorado Overtime and Minimum Pay Standards (COMPS) Order #38 and the 2022 Publication and Yearly Calculation of Adjusted Labor Compensation (PAY CALC) Order and take effect Jan. 1, 2022.