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IRS Updates Guidance on Section 530 and Worker Status Issues

The Internal Revenue Service has released new guidance, Rev. Rul. 2025-3, clarifying the application of Section 530 of the Revenue Act of 1978, Section 3509 of the Internal Revenue Code (IRC), and Section 7436 of the IRC in...more

New York’s Digital Replica Law and its Impact on Artificial Intelligence and the Entertainment Industry

New York Senate Bill 7676B regulates contracts for the creation and use of digital replicas. This law took effect on January 1, 2025. The law defines “digital replica” as “a digital simulation of the voice or likeness of an...more

How Does the New York State Fashion Workers Act Affect Industry Employers and Models?

With the passage of the New York State Fashion Workers Act, New York is set to regulate the working conditions of fashion industry professionals and the conduct of employers in the fashion, entertainment, and retail...more

Federal and State Authorities Bring Antitrust Enforcement to the Contingent Workforce Sector

The U.S. Department of Justice (DOJ), Federal Trade Commission (FTC), and now state attorneys general, have set their sights on staffing companies in their evolving efforts to examine labor markets through an antitrust lens....more

Non-Compete Ban on the Horizon in New York?

Non-compete agreements may soon be unlawful in New York. The New York State Assembly passed A1278B on June 20, and the New York State Senate previously passed its counterpart bill, Senate Bill 3100A, earlier this month. If...more

New York Seeks to Limit the Scope of Permissible Invention Assignment Agreements

The New York State Legislature passed Senate Bill 5640 / Assembly Bill 6829 on June 6, 2023, which, if the governor signs, would amend the Labor Law and add a new section 203-f, regulating the use and enforceability of...more

An Overview of the Employment Law Issues Posed by Generative AI in the Workplace

I. Introduction - A. Artificial Intelligence Arrives in Everyday Life – The Release of ChatGPT - Generative AI, which is a type of artificial intelligence that can produce or create new content, has already started to...more

The Global Guide Quarterly (Quarter 4, 2022)

The Global Guide Quarterly (GGQ) is a newsletter Littler publishes on a quarterly basis to provide a general update on global labor and employment (L&E) law developments in key countries in the American, EMEA, and APAC...more

Department of Labor and IRS Intensify Cooperation on Worker Misclassification

On December 14, 2022, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) signed and published a Memorandum of Understanding for Employment Tax Referrals (the “MOU”). The MOU establishes a system for...more

New York Appellate Court Takes First Crack at Interpreting NYC’s Freelancing Law

The First Department of the Supreme Court, Appellate Division (the “Appellate Division”) recently issued the first appellate decision interpreting New York City’s Freelance Isn’t Free Act (FIFA). Plaintiffs – a photography...more

FTC and NLRB Announce Interagency Cooperation in the “Gig Economy”

     On July 19, 2022, the Federal Trade Commission (FTC) and the National Labor Relations Board (NLRB) signed a four-page Memorandum of Understanding (MOU) regarding information sharing, cross-agency training, and outreach...more

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