??Tax Attorney Weighs In on Payroll Tax Provisions in FY 2024 Budget?
ThomsonReuters
MARCH 15, 2023
Its use poses a unique issue for employers in terms of constructive receipt.  This is known as constructive receipt. ”In fact, I would put the odds of enactment before 2025, after the next election cycle, of any provision described in the Biden Budget or Treasury Greenbook as less than 10%,” he said.
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