This week were covering some of the basics of incentive stock options and how and when to recognize income. Dates and locations will be announced soon. Technical topics regarding tax preparation. to low-income and middle-income Californians in order to provide financial relief for economic disruptions resulting from the COVID-19 emergency, such as the financial burdens of inflation and increasing costs for gas, groceries, and other necessities. See Rev. The USPTO has given the SPIDELL'S CALIFORNIA TAXLETTER trademark a serial number of 78390234. Example: "401(k)", 2023 Post-Tax Season Update and Review (Various Dates), Spidells Analysis & Explanation of California Taxes 2023 Edition (The Big Blue Answer Book), Spidell's Analysis & Explanation of California Taxes. Spidell Publishing, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. The Infrastructure Investment and Jobs Act, a bipartisan bill passed in late 2021, made changes to reporting requirements for digital assets, including cryptocurrencies. Get a Copy of a Federal Tax Return. The credit allowed people who didn't get their first or second. Sec. Just one example. Live seminar locations are returning in December 2022 and January 2023. California's Middle Class Tax Refund is a federal income? 2023 Spidell Publishing, LLC All rights reserved. Access from your area has been temporarily limited for security reasons. Spidell Publishing, a private company that offers tax advice, is the one saying it's taxable for Federal purposes. It doesnt seem right that we would tax our married couples or single parents but not all of the single individuals that received $250-$350. In 2014, the income limits for all brackets and all filers will be adjusted for inflation and will be as follows (Table 1). 2. I assume clients will receive a 1099 but it may not be taxable until 2023. Why is California issuing a 1099? The owner of this site is using Wordfence to manage access to their site. This letter provides. If you are a WordPress user with administrative privileges on this site, please enter your email address in the box below and click "Send". Get live tax updates and CPE from the #1 seminar company in California! Lemme know what you think on that. The federal status of this trademark filing is REGISTERED AND RENEWED as of Thursday, October 30, 2014. I was once watching a webcast and they made a firm statement about limitations on the deduction of interest expense on real estate held for investment. The USPTO has given the SPIDELL'S FEDERAL TAXLETTER trademark a serial number of 86429670. 17, holds that grants made under the Disaster Relief Act of 1974 to help individuals or families affected by a disaster meet extraordinary disaster-related necessary expenses or serious needs in the categories of medical, dental, housing, personal property, transportation, or funeral expenses (and not in the categories of nonessential, decorative, or luxury items) are excluded from gross income under the general welfare exclusion. If you think you have been blocked in error, contact the owner of this site for assistance. The latest HHS extension for the PHE is effective through January 11, 2023. If one party controls each house, its an understatement to say compromise will be difficult. David Fogel, a previous, greatly missed, contributor to this board and considered by many to be a gifted interpreter of IRS scripture has weighed in on this and agrees that a stong agrumenet can be made for it to be considered non-taxable income. *Discount valid through November 14, 2022. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting. In this context, because need is not defined in terms of financial need, the general welfare exclusion applies equally to all residents of an affected area regardless of their income levels. PO BOX . 111 wouldn't apply. 2023 Spidell Publishing, LLC All rights reserved. 91 selectively conforms California's tax laws to certain changes made under the Tax Cuts and Jobs Act of 2017 (TCJA). HT]o@|W]>R)|T-%"*!RR|o8[*r^g;kIe7S'*8n:]kS2dq8SOZQac.DS4C\m2ppE@w@*JHC((XR]+F`D(GT.Z#pQ 3h.EVzT~>~uP/MM-,AZ28_$g6EH8] ZBu19_|8p8cBD+}k"ifr9Gmf*KC&Os? At any rate, the opinions of tax professionals (including mine) do not constitute substantial authority that may be relied upon for purposes of the accuracy- related penalty .18, whether there is a more-likely-than-not, substantial-authority, or reasonable basis for his conclusion. See Rev. 76-131, 1976-1 C.B. As always, you may switch from one webinar date to another, to the on-demand webinar version, or to the self-study version FOR FREE. Anaheim, CA 29803-6144. Access from your area has been temporarily limited for security reasons. I don't think "income" is defined in Code or Regs., but maybe in cases, etc. Sinemas reluctance to raising tax rates or rolling back certain TCJA provisions coupled with Manchins concern that expanding social programming will further overheat an economy struggling with inflation derailed last years larger Build Back Better proposals. This week were covering the advantages and disadvantages of the married filing separate filing status. Access from your area has been temporarily limited for security reasons. The reply was along the lines of "we are following the IRS's position as indicated in the form instructions." 3. I always learn something new and reinforce things that I already knew. Recent comments by the Fed indicated it intends to further increase rates until the funds level hits a terminal rate, or end point, with a current target of 4.6% in 2023. If you think you have been blocked in error, contact the owner of this site for assistance. Offer valid through December 15, 2021. Peringkat 296.021 st global dan 75.396 th di United States. 02.01. For additional discussion of the IRA, see our previous tax alert. I have no clients west of the Appalachians so this doesnt concern me, but I have to ask. This site was created as a gathering place for tax and accounting professionals. That way all of our clients would receive a tax form that we as the preparer can rely on for accuracy. The California Department of Revenue is responsible for publishing the latest California . Register for a live webinar or order the on-demand webinar instead. Solar tax incentives expanded under IRA 22. One could cite the lack of IRS guidance and then the 139 and general welfare arguments. As always, we encourage you to contact your Baker Tilly advisor or visit bakertilly.com/contact to discuss how these issues impact your tax position. 2014-35. FOLLOW SPIDELL. Access from your area has been temporarily limited for security reasons. Your access to this service has been limited. RtK=oeic[k_9BPSs0u~{NLxI(/Z^l|F|`,? sZ{V Wordfence is a security plugin installed on over 4 million WordPress sites. Things could get more interesting if Democrats attempt to continue the expanded child tax credit. The federal status of this trademark filing is REGISTERED as of Tuesday, August 23, 2016. You will then receive an email that helps you regain access. However, unless Democrats retain control of both houses of Congress, we expect little in the way of legislation for the next two years. 21. SACRAMENTO. %PDF-1.7 % We all know that as it stands now, our clients that received less than $600 are not going to include that income, so why should the $600 and up people do it also. the 1099-Misc is for reporting income - the payer has to make the call for issuing the 1099, not the payee. vmd6HBNgUa0>)X$F%xuHHiq^ %g~GW-|\RJ*8V 1{` %[.yOJ)SfFI?;u ^. If you go far enough east of the Appalachians you end up in California. hb```o,@(q@aIKB!|q5GGCTH1?Xg OLALLL:LRL I assume when it's received. the place to be if you want to be part of a wonderful community of practitioners. Think about how many countless hours of IRS staff and tax preparer energy would be saved if this was just resolved one way or another. You can get copies of tax returns from the past 7 years. Your personal data will be used to support your experience throughout this website, to manage access to your account, and for other purposes described in our privacy policy. Please allow three business days to receive your client letter via e-mail. Level: Update. Atomized Theory, Inc.All rights reserved. Why wouldnt CA issue a 1099-G instead of a 1099-Misc? Spidell, a CA tax research service, just issued a blast saying that it is taxable for fed, but they did not explain their reasoning. J[F83e2qX`d/RhZ d${H4JeAx@",,CT'RS Nice article. Box 60144. CFPs do not receive credit for the on-demand webinar or self-study versions of this course. 85-39, 1985-1 C.B. Spidell's California Taxletter is a monthly newsletter plus a searchable online archive of back issues that keeps you ahead of California tax changes so they don't take you by surprise. You can also read the documentation to learn about Wordfence's blocking tools, or visit wordfence.com to learn more about Wordfence. 2023 Post-Tax Season Update and Review (Various Dates) 2023 Summer Tax (Various Dates) Spidell's Quarterly Tax Update Spidell's Quarterly Federal Tax Update; Live Upcoming Webinars; On-Demand Webinars; Federal Tax Education and Updates; Self-Study . Still trying to figure out how we are going to deal with this. Your access to this service has been limited. Spidell's Federal Tax Minute. endstream endobj startxref The following . Great analysis, and I especially like your starting point where you said that Spidell is not substantial authority. I typed in a comment, pointing out flush language in 163 that said opposite of what they were saying. Add the 2022/23 Federal and California Tax Update Self-Study to your cart. 2802C Withholding Compliance Letter: This letter is mailed to taxpayers who have been identified as having under-withholding of Federal tax from their wages. Furthermore, we are awaiting a number of regulations dealing with partnerships taxation. You will then receive an email that helps you regain access. Just took their annual tax workshop and Renee Rodda (VP) said confidently that it was taxable. If you think you have been blocked in error, contact the owner of this site for assistance. Absent a definition, it's what the word commonly means. Many of us did the same for the 1099s people received for being paid for tearing out their yards and putting in drought resistant landscaping. You didnt have to pay any tax to qualify, although you did have to file a 2020 tax return to qualify. https://www.irs.gov/pub/irs-drop/rp-14-35.pdf, https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220AB192, https://www.caltax.com/news/podcast/pod x-refunds/, https://www.sfchronicle.com/california/ 625427.php, https://www.irs.gov/pub/irs-drop/n-02-76.pdf, https://www.ftb.ca.gov/about-ftb/newsroom/middle-class-tax-refund/help.html, https://www.irs.gov/pub/irs-drop/n-20-18.pdf, https://www.kcra.com/article/california s/42562278, https://img1.wsimg.com/blobby/go/310b78 4313102340. To date, 2022 has seen limited federal tax legislation in the Inflation Reduction Act (IRA) and United States Innovation and Competition Act of 2021 (USICA aka CHIPS-plus Act). Should Republicans gain control of both the House and the Senate, the Biden administration indicated any tax-related legislation passed would likely be vetoed. Are your clients forgiven student loans taxable? *EAs will receive a 2-hour federal tax self-study to ensure up to 8 hours of CPE. Federal Taxletter Client Letters. Register now to lock in your early bird price. It's box 3 other income. In this event, we expect extremely modest tax legislation, if any, before 2025. This not only raises business borrowing costs, but also the correlating interest expense tax deduction, which is more likely to be reduced due to the limitations enacted in the 2017 Tax Cuts and Jobs Act (TCJA). On Wednesday, March 24, 2004, a trademark application was filed for SPIDELL'S CALIFORNIA TAXLETTER with the United States Patent and Trademark Office. You should consult the IRS or your tax professional regarding the federal tax treatment of these payments. I think way too many tax preparers treat anything that they write as authoritative, and it most certainly is not. We are the American Institute of CPAs, the world's largest member association representing the accounting profession. Provide the name of your business and other verification details like address and phone number to the support executive. Author: Arturo Ramudo, CPA, CISA (retired) Electronic version only This course is approved by the California Board of Accountancy and meets its regula Get a working knowledge of the types of compensation necessary to structure a compensation package minimizing tax liabilities and cost. To view articles in Research, you must be logged in. Guaranteed. Freer, EA, Thank you for attending and presenting your issues at the December 2021 Taxpayers' Bill of Rights Hearing. Available within 10 business days of course completion date. OwuHH?.n~cq7SL\u\ 5sC }CVJ{2|hf=R7>InD3LFtDfh&z]E. I didn't see a mention of when is it taxable income. 157. While in most cases you will only need a transcript, a copy may be needed for other reasons like filing an amended tax return. So for the CA taxpayers who filed and paid CA tax, or who filed and paid no CA tax but used the standard deduction, would they not get to use 111's exclusion for the new tax "refund". If you are not completely satisfied with this course in any way,we will provide you with a full refund, hassle-free. It has been a challenging year both economically speaking and in terms of tax planning. Income Tax Brackets and Rates. The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. Register today, send this client letter, and reach out to your clients who might benefit. Spidell's Federal Tax Minute Spidell Dear [CLIENT NAME]: It's not a tax refund, so sec. Convert your webinar registration to a live seminar for a nominal additional fee. Or it seems like they want to conclude on something too quickly, and they get it completely wrong. If you want your tax audit to be considered for settlement, visit FTB Notice 2020-03. Spidells remains the best professional education program in the state. Unlike a tax transcript, a copy of a tax return is an exact replica of your tax return and all the attached forms you submitted. Individuals can refer to IRS Publication 525. in order to provide financial relief for economic disruptions resulting from the COVID-19 emergency. With the Consolidated Appropriations Act, 2021, millions of small-business owners like you now qualify for the employee retention credit (ERC) thanks to three big changes: 1. 91) into law. Course level: Update I really don't understand why someone high up at the FTB cannot reach out to the IRS and get a definitive ruling on this. While we have seen some federal tax legislation, the changes have been far more limited than many expected. This penalty is assessed against the partnership. Online self-study is $89 when purchased separately. Its rare, but even sometimes common sense will prevail with the IRS. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (800) 277-2257. Depends if you can justify your client falling under the General Welfare Benefit rule. Regardless as to which regulations are published first, taxpayers can expect more compliance and documentation requirements. 296.021 3 Although California does FRANCHISE TAX BOARD. My client just sent me a copy of the 1099-Misc. You may be held personally liable if you are a partner. }|o_Rhsb.nm*Od#z 1 ]-=?kc0%W*]x&tf#o> 230 (Provider No. Rul. For example, Rev. This does not constitute an endorsement by these groups. The IRS will also charge you interest until you pay off the balance. The IRA contains a multitude of energy credits, an excise tax on stock repurchases and a new corporate alternative minimum tax (AMT). The owner of this site is using Wordfence to manage access to their site. When combined, the three years of tax returns showed a total tax liability of $540,000. If you are an owner in a qualified passthrough entity (S-corporation or Partnership) and incur a personal state tax liability in excess of $10,000 each year, then this bill may allow you to indirectly increase your annual state tax deduction on your personal income tax return, in excess of the $10,000 individual limitation, and as a result, As the Taxpayer Advocate, your concerns are important to me. The easiest way to get a copy of an EIN verification letter is to call the IRS. Serving Tax Professionals For Over 40 Years. ' Did you know that failing to report all of your income or overstating your As such, 1099-MISC for MCTR payments of $600 or more will be issued. That's fine, but one source is more authoritative than the other, and they should alert the class that the instructions are not consistent with the IRC and there might be some thought that needs to be given to the issue. Welcome to Spidell's Federal Tax Minute, a weekly podcast that focuses on federal tax news snippets to keep you up-to-date on the issues that affect your clients and your practice, in an audio format that you can access at your office or on your phone. This webinar is designed to meet the requirements for the specified number of hours of continuing education for the California Board of Accountancy. Wordfence is a security plugin installed on over 4 million WordPress sites. But it is not unusual at all for someone to make a statement that is not completely correct and omit the nuances that could cause a professional to come to a different conclusion. You will then receive an email that helps you regain access. On Tuesday, October 21, 2014, a trademark application was filed for SPIDELL'S FEDERAL TAXLETTER with the United States Patent and Trademark Office. 0 CRA7E); the California State Board of Accountancy; the California Bar Association; the Certiifed Financial Planner Board of Standards; and the California Tax Education Council. For several months, we have expected the IRS and Treasury to issue additional regulations on the business interest expense deduction, cryptocurrency reporting, deferred compensation and noncompensatory options. Our history of serving the public interest stretches back to 1887. Sign up for our Tax Update, and for only $69 more get the 2022/23 Bonus CPE: Federal Tax Review Self-Study good for up to 8 hours of additional credit. One could add Form 8275 disclosure if nervous about penalties. (HTTP response code 503). In the absence of a disaster, however, governmental payments made without regard to financial status, health, educational background, or employment status are not based on need and, thus, do not qualify under the general welfare exclusion. Baker Tilly US, LLP, trading as Baker Tilly, is a member of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Listen now!. Why does California think its income? Dive into initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents. Taxation; Accounting and Auditing; Ethics We remind you that tax planning should be addressed throughout the year as an integral part of overall financial health. This week were discussing solar tax incentives that were expanded under the inflation Reduction Act. The payer box reads CA FTB - MCTR. With this in mind, look for potential legislation to include a continuation of fully expensing R&D expenses with certain retirement provisions of the Setting Every Community Up for Retirement Enhancement (SECURE) Act rolled in. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. Viewing your IRS account information. Generated by Wordfence at Sat, 4 Mar 2023 10:53:22 GMT.Your computer's time: document.write(new Date().toUTCString());. You will then receive an email that helps you regain access. Built in New York, USA. 2022-23-federal-and-california-tax-update-ss. Additionally, the continuing tight labor market, worries over a possible recession and high inflation are dominating concerns. cl-letter1040: 1040 engagement letter This letter is provided for information purposes, only. Option 1: Go ahead and submit your taxes with the information on file so your tax refund isn't delayed and then file an amended return once your IRS account shows the correct amount owed to you . The need for clarity in the federal oversight and tax treatment of digital assets is rapidly escalating. (HTTP response code 503). According to the TAS, the faulty letters were sent to taxpayers who claimed the Recovery Rebate Credit on their 2020 tax returns. 2023 Spidell Publishing, LLC All rights reserved. In the intervening 12 months, several digital asset bills have been introduced, most with bipartisan sponsorship. This week were covering one of the provisions of the new SECURE 2.0 Act, which deals with 529 plan rollovers to Roth accounts. Specific partnership areas we are watching include disguised sale rules, related parties, a host of basis and capital account guidelines and the fractions rule. It should not be presumed that because a taxpayer did not get a 1099-MISC, their payment is not subject to federal tax. 122 0 obj <> endobj Two easy ways to order: Your access to this service has been limited. Rul. In a turbulent political year, we cannot predict the midterm election results. I included a couple of items about this in my organizer. For tax policy, their statement includes a promise to increase take-home pay, create good-paying jobs, and bring stability to the economy through pro-growth and deregulatory policies. Actual provisions are not outlined but their statement suggests the GOP would extend TCJA tax relief provisions for individuals currently expiring at the end of 2025 as well as continuing bonus depreciation. About Us; Contact us; You can also read the documentation to learn about Wordfence's blocking tools, or visit wordfence.com to learn more about Wordfence. To assist you in this endeavor, our year-end tax letter also includes articles on the evolving world of digital assets, happenings at the IRS, information reporting, new international tax issues and reporting as well as the latest in state and local taxation. House Republicans have offered a broadly stated policy proposal if they control the House in January. Whether you owe taxes or you're expecting a refund, you can find out your tax return's status by: Using the IRS Where's My Refund tool. They followed this advice and also had him file their 1999 tax return. Instead, What about all the people that received less than $600? Always 100% free to join, and CA has been late in issuing the payments and some were supposed to be mailed out by December 31. The MCTR payments may be considered federal income. Dear Ms. Obviously thats the case. The owner of this site is using Wordfence to manage access to their site. The PHE has been in place since January 27, 2020, and renewed throughout the pandemic. And if it's not "income", what else is it? Your access to this service has been limited. Grantor Tax Information Letter From, 2020 Federal Grantor Information Ralph Furley 17378 Someplace Delhi Date: 1st Oct. 2020 To, Grantor name and address Ralph Furley 17378 Someplace Delhi Trust Tax Id: 46-28839 Grantor Id: 809-3888-88 % Ordinary Income: 100.00000 % Capital Gain/Loss: 100.00000 Good luck this season everyone. endstream endobj 129 0 obj <>stream Get the most practical tax CPE without leaving your office. Tribune: Court rules this town is, in fact, big enough for the both of us, Tribune: Police deal blow to drug smugglers delivery system, 2023-14: California will conform to October 16 deadline extension, 2023 Post-Tax Season Update and Review (Various Dates), Spidells Analysis & Explanation of California Taxes 2023 Edition (The Big Blue Answer Book), 2023 Post-Tax Season Update and Review Webinar, Your online subscription to the Analysis and Explanation of California Taxes 2023 Edition, Have a course to be completed? Wordfence is a security plugin installed on over 4 million WordPress sites. The penalty for filing late is 5% of the taxes you owe per month for the first five months - up to 25% of your tax bill. Finally, the CHIPS-plus Act includes over $52 billion for semiconductor facilities plus a 25% tax credit for semiconductor manufacturing. This course is designed to meet the requirements for 8 hours of continuing education for CPAs; 6 hours of Federal Update for EAs*; 6 hours of Federal Update and 2 CA for CRTPs; and 6.75 hours of General MCLE credit for attorneys. It doesnt seem right that we would tax our married couples or single parents but not all of the single individuals that received, be for the promotion of the general welfare (that is, based on need). A challenging economy, ever-changing tax rules and rising interest rates make tax and business planning more critical than ever. You can also read the documentation to learn about Wordfence's blocking tools, or visit wordfence.com to learn more about Wordfence. Level: Update. I subscribe, and I am grateful for the issues that they call to my attention. 2022/23 Federal and California Tax Update Online Version $244 Print Version $259 Number of Registrants: Add to Cart Add to Wish List Categories: Self-Study, Taxation )Rj]{V;G$:J`#4{Pg?%84ZhuCpTAr4,ch1$:H7soulu?FTAQ$22W78ie7+j~{~N>xuwh/}TNwf{X}o~O9S;r]7GQP0}TVGJTu.| e If you want to settle. Spidell always provides the greatest coverage of tax law changes and how to prepare your practice to incorporate them. Spidell is just one opinion, nothing more. In my opinion, a good argument could be made that the payment under the Act is excludable from gross income based on the general welfare exclusion. I have read and agreed to the Privacy Policy. In this vein, the Federal Reserve increased the benchmark interest rate by 300 basis points to date in 2022. m/8Ne F _r It seems to meet all of the requirements of the general welfare exclusion, which are that the payments must (1) be made from a governmental fund, (2) be for the promotion of general welfare (i.e., generally based on individual or family needs such as housing, education, and basic sustenance expenses), and (3) not represent compensation for services. The California State Tax Tables for 2022 displayed on this page are provided in support of the 2022 US Tax Calculator and the dedicated 2022 California State Tax Calculator.We also provide State Tax Tables for each US State with supporting tax calculators and finance calculators tailored for each state.. This week were covering a Notice and some FAQs the IRS released regarding the new Clean Vehicle Credit. Joe Manchin (D-W.Va.) and Kyrsten Sinema (D-Ariz.). To search for references to specific bill numbers, code sections, or regulations, enclose the numbers in quotation marks for exact search. Federal Tax Education and Updates; Webinars . It either needs to be taxable to all and issue a 1099-G so that the $600 limit doesnt apply or it should just be tax free like all of the other stimulus payments. Delivery method: Self-Study. We will continue to keep you informed of the latest developments by sending updates to assist you with planning throughout the remainder of the year. If you are a WordPress user with administrative privileges on this site, please enter your email address in the box below and click "Send". Analysis and Explanation of California Taxes. H|TMo0+H?DJ"mnh@P8p7&K2ePAi*FIi+/C>a1@.` All income is taxable, which is why if its income to all, it should be reported on a 1099-G like the state refunds. The refund is not that large, and it quits at $500k AGI (CA). Both of these enjoy strong support on both sides of the aisle. As we head toward a post-election lame-duck congressional session, tax legislation may resurface that targets retirement plans, digital assets and the so-called tax extenders that either expired at the end of last year or will expire at the end of 2022. This course has been designed to meet the requirements of the IRS Return Preparer Office; including sections 10.6 and 10.9 of Department of Treasurys Circular No. Spidell Publishing, Inc. has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual continuing education requirement imposed by the State of California for CTEC Registered Tax Preparers. For more information on this topic,contact our team. Learn how proposed regulations may limit the benefit of lifetime gifting to preserve large estate tax exclusions, Know how and when to complete Schedules K-2 and K-3, Prepare your clients for new reporting requirements under the Corporate Transparency Act (failure to comply means massive penalties or jail), Maximize tax benefits for research expenditures, Make sure your clients arent missing out on Employee Retention Credits its not too late, Be prepared for the return of excess business loss limitations, Understand the expanded business interest limitation for 2022 and how your clients will be affected, Attend in November or December and use tax planning strategies based on new laws and proposed changes to help your clients, Solve California tax problems with our firsthand info from the FTB, Be ready to provide California tax basis for partnerships/LLCs, See when making another passthrough entity elective election is a good idea, Help your clients avoid Californias mandatory e-pay penalties, See why more businesses are going to owe California tax, Make sure your clients are complying with CalSavers to avoid hefty penalties, Discuss the current status of worker classification and AB 5.

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