A Rhode Island Superior Court judge recently cited the trend of decriminalizing and legalizing marijuana in granting a motion to suppress evidence that was obtained during a 2019 search of a vehicle after a traffic stop. Judge David Procaccini found that a ‘slight’ smell of marijuana, coupled with a driver’s nervousness and the fact that...
By Alicia J. Samolis and Michael A. Gamboli Governor Baker has signed a mandatory emergency paid sick leave law (“EPSL”) requiring that every Massachusetts employer provide up to 40 hours of paid leave to employees for certain reasons relating to COVID-19. The payment to employees – including the cost of benefits – does not have...
By Alicia J. Samolis and Michael A. Gamboli On May 18, 2021, the Internal Revenue Service published guidance in the form of a series of 86 questions and answers (“FAQ”) that address the American Rescue Plan Act of 2021’s (“ARPA”) continuation health coverage in the form of “COBRA premium assistance” under the Consolidated Omnibus Budget...
This month, two congressional Republican lawmakers introduced a bill to legalize marijuana at the federal level, as well as to protect banks that service state-legal cannabis businesses and to ensure that military veterans treated by the Veterans’ Administration (“VA”) are allowed to be treated with medical marijuana in compliance with state law. The “Common Sense...
What Is an Endowment? An endowment is a pool of money, invested to create a reliable stream of annual income. A fund held by a charitable institution that, under the terms of a gift instrument, is not wholly expendable by the institution on a current basis. The creation of the fund may be directed by...
The Internal Revenue Service reminds tax-exempt organizations that operate on a calendar-year (CY) basis that certain annual information and tax returns they file with the IRS are due on May 17, 2021. These returns are: Form 990-series annual information returns (Forms 990, 990-EZ, 990-PF, 990-BL) Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to...
It appears that political support for legalizing recreational cannabis in Rhode Island may finally be reaching a critical mass. The details of how Rhode Island might go about legalizing recreational cannabis—and not whether to do it — are now the subject of legislative hearings and maneuvering at the Rhode Island State House. There are two bills under discussion. Both...
Should medical marijuana be given to animals? A bill is pending in the Rhode Island General Assembly that would make Rhode Island the first state in the country to permit veterinarians to prescribe medical marijuana to a domestic pet with a debilitating medical condition. The proposed bill, introduced by Representatives Patricia Serpa, William O’Brien, and Charlene Lima,...
By Russell Stein On Wednesday, March 31st, President Biden released a summary of his administration’s proposed The American Jobs Plan (the “TAJP”). TAJP is a $2 trillion proposal focusing on public domestic infrastructure investments. To help incentivize infrastructure investments and fund the proposals, the TAJP summary includes the following tax related provisions: Increasing the corporate...
By Alicia J. Samolis and Michael A. Gamboli On March 11, 2021, President Biden signed into law a $1.9 trillion stimulus bill, the American Rescue Plan Act of 2021 (ARPA). The reach of the ARPA extends far and wide, including to healthcare coverage available to employees and their families following separation of employment under certain...
