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Capital Markets Tax Quarterly - Volume 5, Issue 1 - Tax Authorities

Each year, the US Administration submits its budget to Congress. Accompanying the budget is a separate document titled "General Explanations of the Administration's Revenue Proposals,". ....

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Earned Wage Access Programs May Receive Non-Loan Status

U.S. Department of Treasury issued annual General Explanations of the Administration’s Revenue Proposals Green Book. They addressed on-demand pay arrangements, earned wage access programs, recently popular. EWA programs let employees access accrued wages before pay cycle end ....

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Treasury Department Proposes Non-Loan Status For Earned Wage Access - Employee Benefits & Compensation

In March, U.S. Department of Treasury issued its annual General Explanations of the Administration's Revenue Proposals, commonly known as the "Green Book." ....

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Treasury Department Proposes to Clarify That On-Demand Pay and Earned Wage Access Programs Are Not Loans | Troutman Pepper

In its annual General Explanations of the Administration’s Revenue Proposals, the U.S. Department of Treasury proposed clarifications and amendments to the Internal Revenue Code to. ....

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Biden Administration Green Book Digital Asset Tax Proposals

Department of the Treasury released the Fiscal Year FY 2023 Revenue Proposals and Green Book, which describes tax proposals in the Biden administration’s FY 2023 budget. Expand the treatment of securities loans and mark-to-market tax accounting to include digital assets. ....

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