Compensation Paid to Dependents of Fallen Public Safety Officers is Excluded from Gross Income
On May 22, 2015, the Don't Tax Our Fallen Public Safety Heroes Act
became effective. The Act adds Internal Revenue Code section 104(a)(6),
which provides a specific exclusion from income for amounts paid.
Tax Benefit for Disability IRC Section 529A
The Achieving a Better Life Experience (ABLE) Act permits a state to
establish and maintain a new type of tax-advantaged savings program
(under Section 529A of the Internal Revenue Code) for a qualified
Certain Medicaid Waiver Payments Excludable
Notice 2014-7 addresses tax treatment of payments to related/unrelated individual care providers.
Explanation of Third-Party Payroll Provider Responsibilities
The IRS has released a fact sheet (2013-9) addressing third-party payroll procedures.