Retail Trend Spotter

California has issued new guidance for the use of face coverings that will take effect on June 15, 2021.  The guidance impacts retailers and coincides with news that approximately 46% of Californians are now fully vaccinated.  Although the new guidance, published by the California Department of Public Health (“CDPH”) will impact how retailers operate vis-à-vis

In today’s COVID-era, more retailers are offering innovative solutions for customers to shop with minimal brick-and-mortar browsing time. Options to place an order online and pick up your items in the store are extremely popular and will likely stick around post-pandemic. These options are convenient and allow customers to avoid dealing with delayed shipping.

While

Frontline workers of certain large grocery and pharmacy retailers in Los Angeles County and other municipalities across the state may soon receive an additional $4.00 to $5.00 an hour in “hero pay” or “hazard pay” during the COVID-19 pandemic.
Background
Since March 2020, the COVID-19 pandemic has dramatically impacted our communities.  Low-income communities and communities

For much of the ongoing COVID-19 pandemic, many California employees have utilized leave entitlements through federal, state, and local paid sick leave statutes and ordinances.  As of December 31, 2020, however, the federal Families First Coronavirus Response Act (“FFCRA”), California’s COVID-19 supplemental paid sick leave (“CSPSL”) — and many local supplemental paid sick leaves

California retailers facing a variety of complications from the ongoing COVID-19 pandemic now have one additional obstacle to tackle: compliance with new emergency standards from California’s Division of Occupational Safety and Health (“Cal/OSHA”).  On November 19, 2020, the California Occupational Safety and Health Standards Board unanimously adopted emergency temporary standards on COVID-19 prevention in the

As we previously reported, among the sweeping pieces of legislation signed in the midst of the COVID-19 pandemic was New York State’s permanent sick leave law (“NYSPSL”). Under NYSPSL, all New York State employers are required to provide sick leave. Eligible employees may begin accruing sick leave as of September 30, 2020, but are

The Coronavirus Aid, Relief and Economic Security (CARES) Act, enacted on March 27, 2020, provides relief to corporate and non-corporate taxpayers by expanding the permitted use of net operating losses (“NOLs”).
While prior to January 1, 2018 a calendar year taxpayer could carry back NOLs two years and carry them forward 20 years, the Tax