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Top Three 2/22/19

Feb 21, 2019

1. Estate Tax Repeal Bill Introduced

Rep. Jason Smith (R-MO) and Rep. Sanford Bishop (D-GA) introduced the Death Tax Repeal Act (H.R. 218), a bill that would repeal the estate tax. Senator John Thune (R-SD) introduced the Senate companion bill.

NECA's Look Ahead »

2. 199A Pass-Through Deduction Rules Finalized

The Treasury Department issued final rules on 199A earlier this month. Section 199A provides both individuals and trusts with a 20 percent deduction for certain income earned directly or through pass-through entities, excluding employee wage income, (Qualified Business Income, or QBI), subject in certain cases, to wage and/or asset basis limitations.

NECA's Look Ahead »

3. OSHA Issues Delay of Operator Qualifications for Cranes and Derricks Rule

After publishing their final rule on Operator Qualifications for Cranes and Derricks in Construction in November of 2018 and subsequently issuing a delay of the rule until February 7, 2019, OSHA has again decided to delay the full enforcement of the rule. The agency has declared that within the first 60 days of enforcement (until April 15, 2019), OSHA will evaluate good faith efforts taken by employers in their attempt to meet the new documentation requirements for operators of cranes and will offer compliance assistance for those employers acting in good faith.

NECA's Look Ahead »