Some of us struggle with getting to work on time, and this can cause a problem in the workplace.

If you are habitually late for work, this could result in disciplinary action, possibly including termination of your employment.  Here are 5 tips that can help you make it to work on time:

1.     Lay out your clothes the night before work. This will reduce decision making in the morning and shave off 5 to 10 minutes of prep time.

2.     Organize your morning routine. See if you can pare down the time it takes to get ready in the morning.  Shorter showers,  cutting out TV watching, and perhaps brewing your coffee at home rather than stopping for the first cup of joe can help you get an earlier start.

3.     Leave early.  If at all possible, leave for work early to help keep you from feeling rushed or speeding in traffic.  In some cases, leaving your house even five or 10 minutes earlier could cut your drive by 10-20 minutes.

4.     Listen to traffic reports.  Know where the trouble spots are and take advantage of alternate routes to avoid sitting in traffic.

5.     Carpool. This will helps in two ways.  Someone else is counting on you to be on time and in larger cities, it may enable you to utilize the HOV (High Occupancy Vehicle) Lane, which will speed up your drive time.

Remember, it all comes down to disciplining yourself to getting to work on time.  Sometimes, being late is unavoidable, so be sure you know whom to contact when coming in late.  Always refer to your company handbook for specifics on workplace attendance policies.

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Employee retention matters. Organizational issues such as training time and costs, lost knowledge, mourning, insecure coworkers and a costly candidate search aside, failing to retain a key employee is costly. Various estimates suggest that losing a middle manager costs an organization up to 100 percent of their salary. The loss of a senior executive is even more costly.

Employee retention is critically important for societal reasons as well. Over the next few years while Baby Boomers retire, the upcoming Generation X population numbers 44 million compared to 76 million Baby Boomers available for work. Simply stated, there are a lot fewer people available to work.

One of the primary measures of the health of your organization is employee retention. If you are losing critical staff members, you can safely bet that other people in their departments are looking as well. Exit interviews with departing employees provide valuable information you can use to retain remaining staff. Pay attention to what they say. You’ll never have a more significant source of data about the health of your organization.

Here are 4 tips to help you in your employee retention efforts:

A satisfied employee knows clearly what is expected from her/him every day at work. Changing expectations keeps employees on edge and creates unhealthy stress. They rob the employee of internal security and make the employee feel unsuccessful. Provide employees the specific framework within which they clearly know what is expected from them.

The quality of supervision an employee receives is critical to employee retention. People leave managers and supervisors far more often than they leave companies or jobs. It is not enough that the supervisor is well liked or a nice person; starting with clear expectations of the employee, the supervisor has a critical role to play in retention. Anything a supervisor does to make an employee feel unvalued will contribute to turnover.

Many employee complaints center on these areas:

- Lack of clarity about expectations
- Lack of clarity about earning potential
- Lack of feedback about performance
- Failure to hold scheduled meetings
- Failure to provide an environment in which the employee believes they can succeed

The ability of the employee to speak his or her mind freely within the organization is another key factor in employee retention. Does your organization solicit ideas and provide an environment in which employees are comfortable giving feedback? If so, your employees will offer ideas, give constructive criticism and commit to continuous improvement. If not, employees will bite their tongues or find themselves constantly ‘in trouble’, until they leave.

Talent and skills utilization is another factor key employees seek in the workplace. A motivated employee wants to contribute to work areas outside of his or her specific job description. How many people could contribute far more than they currently do? You just need to know their skills, talent and experience, and take time to utilize them.

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Most of us have heard about David Letterman’s alleged affairs with his female subordinates, and this is a useful reminder for employers: create a systematic plan for dealing with workplace harassment and romantic relationships. And then follow it.

As the Letterman case shows, the line between inappropriate behavior, romantic relationships, and harassment can blur. Consensual relationships sometimes sour. Other times, employees enter relationships because they feel compelled to, believing that doing so is a prerequisite to success or advancement. And in the worst cases, employees are explicitly told or threatened that the relationship is a job requirement.

To protect themselves and their employees, employers must walk the difficult line between preventing and correcting harassment, without stifling all consensual, non-workplace conduct.

Here are 10 ways to help manage this sensitive subject:

1) Start with a Harassment Prevention Policy.

A solid harassment prevention policy is the first line of defense. But the existence of a policy on its own is not enough. To be effective, a policy must clearly identify who is protected, explain conduct that is prohibited, and tell employees where to report problems and get help. Additionally, supervisors and managers need to know what to do with information or complaints they receive from their employees. And to make sure everyone knows the rules, employers must be sure each employee has a copy of the current policy and know who to ask when they have questions.

2) Training Requirements

Although federal law does not require harassment training, it is highly recommended and may provide an affirmative defense for the employer when challenged. Also, some states such as California do require harassment training, so insure you check your state requirements.

3) Train Everyone

Training lets employees know company standards, and it tangibly demonstrates the company’s commitment. It is also a good opportunity to share information about the company and management. Taking steps to prevent unlawful harassment and discrimination can help the company avoid or reduce potential damages in litigation. It also reinforces to employees that the company takes the issue seriously.

4) Adopt a Conflict of Interest Policy

Employers can restrict relationships that can create an actual or potential conflict of interest, such as a relationship between a superior and a subordinate. In these situations, employers legitimately worry about the potential for the personal relationship to interfere with business judgment. For this reason, many employers’ policies discourage or prohibit relationships that can cause this conflict. Such policies may also specify that employees are expected to disclose relationships that may create a conflict, so the employer can take appropriate action to address any potential conflict. Be aware of state laws that might prohibit strict non-fraternization policies.

5) Distinguish Harassment from Relationships

Not every romantic relationship is ‘harassment’. Relationships can change though. When consensual relationships end, for example, employers must take seriously later complaints of mistreatment. In one case, an employee claimed a co-worker, with whom she had an on-again, off-again romantic relationship, created a hostile work environment. When the relationship ended, the employee complained to the company about her co-worker’s behavior, and the company responded by disciplining the co-worker. When the employee later sued, the company won because it had acted quickly to resolve the employee’s complaints.

6) Do Not Create Temptation

While employers have little control over how employees spend time away from work, they can do things to control conduct that can affect the workplace. For instance, employers should make clear that harassment prevention policies apply to all work-related events. Management should avoid holding company-sponsored events at venues that may encourage behavior that violates conduct policies. One obvious example is the high incident rate between alcohol and unwanted conduct. Employers also can reinforce that its technology, such as email and telephones, are for business use and not for conducting workplace romance.

7) Consider Love Contracts

Some employers ask romantically involved employees to sign a ‘consensual relationship agreement’ or a ‘love contract’. This document generally acknowledges a relationship, confirms that it is consensual and will not interfere with job performance, and reinforces the principles of the employer’s harassment prevention policy. The agreement usually states the employee’s obligation to notify the employer of conduct that violates the policy.

8) Stay out of Employee Private Time

As hard as it may be to accept, employers must recognize there is little they can do about consensual relationships between employees that do not affect their workplace performance or conduct.

9) See it From the Eyes of Others

Employees engaged in relationships are not the only ones who may be subject to a hostile work environment. In one case, the court established that a manager’s favoritism for multiple paramours can create a hostile work environment for other employees. In this case, a supervisor engaged in romantic relationships with several women who reported to him, and they were promoted and treated favorably. While a single act of preferential treatment is not unlawful harassment, the court held “severe or pervasive” sexual favoritism can be actionable conduct. And, the person suing need not be the victim of the conduct.

10) Act on Violations or Complaints

An employer’s most important duty is to act on complaints or anytime it becomes aware of potential violations of its harassment prevention policy. An investigation need not be error-free or conducted with sophisticated methods. But it must be prompt, conducted in good faith, and sufficiently thorough under the circumstances. Employers should take all complaints seriously because employees find it very difficult to bring forth these complaints. A complaint may involve a relatively trivial incident; however, an investigation may reveal a larger problem.

This information should not be construed as legal advice.

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Staff One was among more than 100 exhibitors at the annual event, which connects apartment owners, managers and leasing professionals with local and national companies that serve their industry.

“We are very pleased that Staff One was recognized by the GNAA,” said Dan Telford, Business Development Executive for Staff One. “We support the GNAA at every opportunity and really enjoyed participating in this year’s trade show. We work hard to make sure our trade show exhibits convey the services Staff One provides, as well as sharing relevant information on how we can impact business owners and managers.”

With a presence in more than 41 states, Staff One is a leader in the HR Outsourcing industry, providing PEO services that include HR, benefits administration, risk management, compliance management, payroll and tax administration services to small businesses. Staff One has worked with clients in the property management industry for more than 20 years – playing a key role in decreasing employee turnover, maximizing occupancy rates and managing workers compensation risk. As a result, Staff One’s clients have grown more than 500% since they started with Staff One.

About Staff One
Founded in 1988, Staff One is a leading Human Resources Outsourcing firm with an ESAC accredited and bonded PEO service offering. Staff One operates as a full-service human resources department and delivers a comprehensive range of solutions that provides our clients with a level of support and value previously only available at much larger companies. By aggregating the buying power of hundreds of firms, Staff One provides premium benefits and benefits administration, risk management, compliance management, payroll outsourcing, tax administration and strategic HR services. Staff One currently serves clients with employees in more than 40 states. For more information, visit www.staffone.com.

About Greater Nashville Apartment Association
The Greater Nashville Apartment Association is a non-profit trade organization representing owners, management companies, apartment communities and suppliers to the multi-family industry.

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On August 27th, U.S. Citizenship and Immigration Services (USCIS) announced that the Office of Management and Budget has extended its approval of Form I-9 (Employment Eligibility Verification) to Aug. 31, 2012. Consequently, USCIS has amended the form to reflect a new revision date of Aug. 7, 2009.

Employers may use the Form I-9 with the revision date of either Aug. 7, 2009 or Feb. 2, 2009. The revision dates are located on the bottom right-hand portion of the form.

Staff One clients should begin using the revised I-9 form for all new hires, effective immediately. The new form can be found at www.staffone.com

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If you have not filed a prior year tax return and are due a refund, you should consider filing the return to claim that refund. If you are missing a refund for a previously filed tax return, you should contact the IRS to check the status of your refund and confirm your current address.

Unclaimed Refunds

Some people may have had taxes withheld from their wages but were not required to file a tax return because they had too little income. Others may not have had any tax withheld but would be eligible for the refundable Earned Income Tax Credit.

• To collect this money a return must be filed with the IRS no later than three years from the due date of the return.
• If no return is filed to claim the refund within three years, the money becomes the property of the U.S. Treasury.
• There is no penalty assessed by the IRS for filing a late return qualifying for a refund.
• Current and prior year tax forms and instructions are available on the Forms and Publications web page of IRS.gov or by calling 800-TAX-FORM (800-829-3676).
• Information about the Earned Income Tax Credit and how to claim it is also available on IRS.gov.

Undeliverable Refunds

Were you expecting a refund check but didn’t get it?

• Refund checks are mailed to your last known address. Checks are returned to the IRS if you move without notifying the IRS or the U.S. Postal Service.
• You may be able to update your address with the IRS on the “Where’s My Refund?” feature available on IRS.gov. You will be prompted to provide an updated address if there is an undeliverable check outstanding within the last 12 months.
• You can also ensure the IRS has your correct address by filing Form 8822, Change of Address, which is available on IRS.gov or can be ordered by calling 800-TAX-FORM (800-829-3676).
• If you do not have access to the Internet and think you may be missing a refund, you should first check your records or contact your tax preparer. If your refund information appears correct, call the IRS toll-free assistance line at 800-829-1040 to check the status of your refund and confirm your address.

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To further prove that immigration reform is still on the front burner, Immigration and Customs Enforcement announced its plan to implement a nationwide audit of employer I-9s.

ICE announced that it’s drawing up Notices of Inspection to review the I-9 records of 652 employers — names not released yet. In some instances, the notices will include subpoenas for records such as

>> quarterly wage reports
>> EINs
>> business licenses
>> correspondence from Social Security Administration regarding no-match letters, and
>> payroll data.

Employers whose I-9-related records don’t pass muster with ICE will then receive Notices of Intent to Fine. Also in the announcement, ICE officials said the audit is just a “first step,” so employers probably can expect more audits and inspections.

What happens if you’re contacted for an audit? Make sure you know:

The name and contact information of company legal counsel. If the company’s legal counsel is not in-house, there should be written instructions for personnel to contact outside counsel immediately.
Who, in HR or otherwise, will be the the company’s representative for the ICE investigation or audit. You’ll want all communication with ICE channeled through that person to avoid redundancy or contradictions in information.
The names of company managers who should be informed of an ICE investigation or audit.
And keep in mind:

>> An investigator may contact you and ask for an interview, but you have the right to refer the investigator to an attorney.
>> An investigator has no right to files and records without a search warrant or subpoena.
>> Once you’re informed of an intent to investigate, take special care to secure all related records. Destruction or loss of records after notification could be seen as an attempt to destroy evidence or sabotage the investigation.

Article: http://www.hrmorning.com/feds-launch-nationwide-i-9-audit/

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On June 26, USCIS asked the Office of Management and Budget (OMB) to approved continued use of the current version. While the request is pending, the form will not expire, despite the date listed at the top of the first page. When the extension is approved — and a new expiration date is set — USCIS will update the form. For the time being, continue to use the form dated “Rev. 02/02/09″ at the bottom of each page and the June 30 expiration date at the top.

Note: When the form is updated by USCIS, Staff One will update the form provided to its clients at that time.

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USERRA also makes major improvements in protecting service member rights and benefits by clarifying the law, improving enforcement mechanisms, and adding Federal Government employees to those employees already eligible to receive Department of Labor assistance in processing claims.

USERRA establishes the cumulative length of time that an individual may be absent from work for military duty and retain reemployment rights up to five years (the previous law provided four years of active duty, plus an additional year if it was for the convenience of the Government). There are important exceptions to the five-year limit, including initial enlistments lasting more than five years, periodic National Guard and Reserve training duty, and involuntary active duty extensions and recalls, especially during a time of national emergency. USERRA clearly establishes that reemployment protection does not depend on the timing, frequency, duration, or nature of an individual’s service as long as the basic eligibility criteria are met.

In addition, USERRA provides protection for disabled veterans, requiring employers to make reasonable efforts to accommodate the disability. Service members convalescing from injuries received during service or training may have up to two years from the date of completion of service to return to their jobs or apply for reemployment.

USERRA provides that returning service-members are reemployed in the job that they would have attained had they not been absent for military service (the long-standing “escalator” principle), with the same seniority, status, and pay, as well as other rights and benefits determined by seniority. USERRA also requires that reasonable efforts (such as training or retraining) be made to enable returning service members to refresh or upgrade their skills to help them qualify for reemployment. The law clearly provides for alternative reemployment positions if the service member cannot qualify for the “escalator” position. USERRA also provides that while an individual is performing military service, he or she is deemed to be on a furlough or leave of absence and is entitled to the non-seniority rights accorded other individuals on non-military leaves of absence.

Health and pension plan coverage for service members is provided for by USERRA. Individuals performing military duty of more than 30 days may elect to continue employer sponsored health care for up to 24 months; however, they may be required to pay up to 102 percent of the full premium. For military service of less than 31 days, health care coverage is provided as if the service member had remained employed. USERRA clarifies pension plan coverage by making clear that all pension plans are protected.

The period an individual has to make application for reemployment or report back to work after military service is based on time spent on military duty. For service of less than 31 days, the service member must return at the beginning of the next regularly scheduled work period on the first full day after release from service, taking into account safe travel home plus an eight-hour rest period. For service of more than 30 days but less than 181 days, the service member must submit an application for reemployment within 14 days of release from service. For service of more than 180 days, an application for reemployment must be submitted within 90 days of release from service.

USERRA also requires that service members provide advance written or verbal notice to their employers for all military duty unless giving notice is impossible, unreasonable, or precluded by military necessity. An employee should provide notice as far in advance as is reasonable under the circumstances. Additionally, service members are able (but are not required) to use accrued vacation or annual leave while performing military duty.

The Department of Labor, through the Veterans’ Employment and Training Service (VETS), provides assistance to all persons having claims under USERRA, including Federal and Postal Service employees.

Answers to Frequently Asked Questions For Reservists Being Called To Active Duty may be viewed at: http://www.dol.gov/ebsa/faqs/faq_911_2.html.

To access a copy of the final rule and poster, visit http://www.dol.gov/vets/programs/userra/poster.htm.

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The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (collectively known as the Federal Acquisitions Regulatory Councils) will publish an amendment in the Federal Register tomorrow postponing the applicability of the final rule until June 30, 2009. The rule requiring federal contractors and subcontractors to agree to electronically verify the employment eligibility of their employees was first published on Nov. 14, 2008, and went into effect on Jan 19, 2009.

The extension provides the Administration an adequate opportunity to review the entire rule prior to its applicability to federal contractors and subcontractors.

For more information on E-Verify, visit www.uscis.gov/everify.

Related Document at Applicability Date for E-Verify Federal Contractor Rule Extended (27KB PDF)

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The Staff One HR Outsourcing Business Stimulus Program is designed for businesses with fewer than 750 employees. Participants in the program will receive a wide array of HR services that are typically only available to FORTUNE 500 companies.

For additional details on the program, companies can visit www.staffone.com/stimulus. To qualify for the program, companies must contact Staff One prior to April 15, 2009 and become a client by June 1, 2009. Existing clients are not eligible for the program.

To read the full press release, click here.

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The revised Form I-9 reflects changes made to the list of documents acceptable for Form I-9 in accordance with the Department of Homeland Security’s (DHS) recent interim final rule. The rule furthers DHS’s ongoing effort to increase the security of the employment authorization verification process.

What is the difference between the revised Form I-9 and the old one?

The biggest difference in the revised Form I-9 is that all documents presented during the verification process must be unexpired. Other than several technical updates, the following documents have been added or removed:

Two documents have been added to List A (Documents that Establish Both Identity and Employment Authorization) on the List of Acceptable Documents:

• A temporary I-551 printed notation on a machine-readable immigrant visa in addition to the foreign passport with a temporary I-551 stamp; and
• A passport from the Federated States of Micronesia (FSM) or the Republic of the Marshall Islands (RMI) with a valid Form I-94 or Form I-94A indicating nonimmigrant admission under the Compact of Free Association Between the United States and the FSM or RMI.

Three documents were removed from List A of the List of Acceptable Documents:

• Form I-688, Temporary Resident Card;
• Form I-688A, Employment Authorization Card; and
• Form I-688B, Employment Authorization Card.

Beginning April 3, 2009, your company may only accept documents listed on the List of Acceptable Documents on the revised Form I-9. When an employee must be re-verified because his or her employment authorization has expired, you should ensure that they use the revised Form I-9 with its new List of Acceptable Documents. You cannot re-verify the employee by completing Section 3 – Updating and Re-verification on a previous version of the Form I-9.

The current edition of Form I-9, dated 06/05/2007, will no longer be valid for use on or after April 3, 2009.  Employers who continue to use the 06/05/2007 edition of Form I-9 on or after that date may be subject to civil money penalties.

The revised I-9 will be available on the Staff One online forms repository beginning on April 3, 2009.

For more details on employment eligibility verification, you can visit the U.S. Citizenship and Immigration Services website at www.uscis.gov.

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The one exception to the rule is the use of “ordinary eyeglasses or contact lenses”, when determining whether a person is substantially limited in the major life activity of seeing.  The person’s vision should be assessed in its corrected state when using eyeglasses or contact lenses.    

The ADAAA also adds a new provision that restricts employers’ use of qualification standards, tests, or other selection criteria that are based on uncorrected vision standards; clarifies that an individual who satisfy only the “regarded as” prong of the definition of disability is not entitled to “reasonable accommodation”; and modifies the language of the ADA’s “General Rule” that prohibited discrimination against “a qualified individual with a disability because of the disability of such individual”.

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• The provisions in ARRA providing this subsidy are effective as of the date of the President’s signing.
• Eligible workers may receive a 65% subsidy toward their COBRA continuation premium for up to 9 months. Previously any individual enrolling in COBRA was responsible for 100% of the cost of the coverage, plus a 2% administrative fee.
• The Treasury Dept. will administer the subsidy, providing employers or health plans, if they administer COBRA benefits, with a credit against payroll taxes for the cost of the subsidy.
• The subsidy terminates the date the individual becomes eligible for any new employer-sponsored health plan or Medicare coverage.
• Individuals involuntarily terminated from employment between September 1, 2008 and December 1, 2009 and who have annual incomes less than $125k (single) or $250k (joint filers) for the taxable year in which the subsidy is received are eligible for the COBRA assistance, along with their families.
• Qualified individuals who initially decline COBRA coverage prior to ARRA will be given an additional 60 days after they receive notice of the special election period to elect to receive the subsidy.
• The special election opportunity is also available to a qualified beneficiary who elected COBRA coverage but who is no longer enrolled on the date of enactment of ARRA, for example, because the beneficiary was unable to continue paying the premium.
• COBRA notices must include information on the availability of the premium assistance and must be provided to all individuals who terminated employment during the applicable time period, not just individuals who were involuntarily terminated.

The Department of Labor has 30 days after the enactment of ARRA to issue model notices for use by employers.

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• Military caregiver leave: Implements the requirement to expand FMLA protections for family members caring for a covered service member with a serious injury or illness incurred while on active duty. These family members are able to take up to 26 workweeks of leave in a 12-month period.
• Leave for “qualifying exigencies” for families of National Guard and Reserve members: The law allows families of National Guard and Reserve personnel on active duty to take FMLA job-protected leave to manage their affairs – “qualifying exigencies.” The rules define “qualifying exigencies” as situations involving: 1) short-notice deployment, 2) military events and related activities, 3) childcare and school activities, 4) financial and legal arrangements, 5) counseling, 6) rest and recuperation, 7) post-deployment activities and 8 ) additional activities where the employer and employee agree to the leave.
• New employer notice obligations: The final rules consolidate all employer notice requirements into a “one-stop” section of the regulations to clear up some conflicting provisions and time periods. Further, they clarify and strengthen employer notice requirements so employers can better inform employees about their FMLA rights and obligations, and allow for a smoother exchange of information between employers and employees.
• New employee notice rights: The final rules modify the current provision that had been interpreted to allow some employees to notify their employers of their need for FMLA leave up to two full business days after an absence, even if they could provide notice sooner. Under the final rules, the employee must follow the employer’s normal and customary call-in procedures, unless there are unusual circumstances.
• New medical certification process: The final rules recognize the advent of the Health Insurance Portability and Accountability Act (HIPAA) and the applicability of HIPAA’s medical privacy rule to communications between employers and employees’ health care providers. Responding to concerns about medical privacy, the rules add a requirement that limits who may contact the health care provider and bans an employee’s direct supervisor from making the contact.
• Clarification of waivers of rights: The DOL has finalized its longstanding position that employees may voluntarily settle their FMLA claims without court or departmental approval. However, prospective waivers of FMLA rights will continue to be prohibited.
• Definition of “serious health condition”: While the rules retain individual definitions of “serious health condition,” they add guidance on some regulatory matters. If an employee is taking leave involving more than three consecutive calendar days of incapacity plus two visits to a health care provider, the two visits must occur within 30 days of the period of incapacity. The rules define “periodic visits to a health care provider” for chronic serious health conditions as at least two visits to a health care provider per year.
• Clarification of light-duty FMLA rules: At least two courts have held that an employee uses up his or her 12-week FMLA leave while on a “light-duty” assignment. Under the final rules, time spent in light-duty work does not count against an employee’s FMLA leave entitlement, and the employee’s right to job restoration is held in abeyance during the light-duty period. If an employee is voluntarily doing light-duty work, he or she is not on FMLA leave.
• Application of FMLA leave to awarding perfect attendance awards: The final rules change how perfect attendance awards are treated to allow employers to deny a “perfect attendance” award to an employee who does not have perfect attendance because he or she took FMLA leave-but only if the employer treats employees taking non-FMLA leave in an identical way.
• Clarification of “leave stacking” rules: The updated rule contains technical changes to be consistent with the U.S. Supreme Court’s decision in Ragsdale v. Wolverine World Wide Inc. The court ruled that the regulation’s so-called “categorical” penalty (requiring an employer to provide 12 additional weeks of FMLA-protected leave after the employee had already taken 30 weeks of leave ) was inconsistent with the statutory limit of only 12 weeks of FMLA leave and contrary to the law’s remedial requirement that an employee demonstrate individual harm. The new rule removes these penalties and clarifies that if an employee suffers individual harm because the employer did not follow the notification rules, the employer may be liable.

The new employer notice obligation will be the most critical to follow.  There are new FMLA forms and deadlines for the notification.

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“Making Work Pay” Tax Credit
The Making Work Pay credit, which is available in 2009 and 2010, is worth up to $400 for an individual and $800 for spouses filing jointly. This credit begins to phase out for taxpayers with adjusted gross incomes in excess of $75,000 for individuals and $150,000 for married couples filing jointly. This credit can either be claimed on tax returns or by reducing the amount of taxes that are withheld from paychecks.

“American Opportunity” Education Credit
This credit renames and expands the HOPE education credit. It allows a taxpayer to receive a credit of 100% for the first $2,000 in qualifying tuition and related expenses, and 25% for the second $2,000 of such expenses, for a maximum of $2,500. This credit is subject to a phase-out for individual taxpayers with an adjusted gross income in excess of $80,000 or $160,000 for married couples filing jointly.

Alternative Minimum Tax Patch
The Alternative Minimum Tax exemption is increased to $46,700 for individuals and $70,950 for married couples filing jointly, and allows personal credits against the Alternative Minimum Tax. This patch protects an estimated 26 million taxpayers from becoming subject to the AMT.

Above the Line Deduction for Automobiles
This is a new tax deduction for state and local sales tax paid on the purchase of new cars, from the effective date of the Act, February 17, 2009, through December 31, 2009. This deduction begins to phase out for taxpayers earning $125,000 per year for individuals and $250,000 for joint returns.

Extension of Bonus Depreciation
The bonus depreciation rules, which were set to expire after 2008, are extended for one year. The extended rule allows a 50% bonus depreciation for certain property placed in service by businesses in 2009, allowing businesses to deduct from their taxes 50% of the value of that property in addition to amounts that may otherwise be claimed under depreciation rules, after the item’s value is adjusted to account for the bonus depreciation.

Small Business Capital Gains
The law allows for a 75% exclusion for individuals on the gain from the sale of qualified stock held for more than five years. This applies to stock issued between February 17, 2009 and January 1, 2011. This exclusion is limited to individual investments and not the investments of a corporation.

Five-Year Carryback of Net Operating Losses
Businesses are allowed to “carryback” certain operating losses for up to five years, as opposed to the two year limitation previously allowed. Once a business opts to use the extended period, it becomes irrevocable.

Advanced Energy Investment Credit
A 30% investment tax credit is established for manufacturing advanced energy property, such as facilities that manufacture components for the production of renewable energy, energy conservation and other green technologies.

Non-Business & Residential Energy Property Credit
The tax credit for non-business energy property is increased to 30%. This credit may be claimed against expenses for certain energy-efficient improvements to existing homes, such as new furnaces, energy-efficient windows and doors, or insulation. To qualify, such expenses must occur in 2009.

New Markets Tax Credit
The dollars available for the New Markets Tax Credit increase to $5 billion for 2008 and 2009.

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USCIS officials stated that the 60-day delay should provide adequate time to complete a full review of the new form and employment verification requirements. A notice announcing the delay was set to appear in the Federal Register. In addition, the USCIS will reopen the public comment period on the new rule for 30 days, until March 4, 2009. Employers must complete a Form I-9 for all newly hired employees to verify their identity and authorization to work in the United States. The interim final rule as published would have revised the types of acceptable identity and employment authorization documents employers can accept from new hires.

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