California Law on Gift Cards and Gift Certificates.

In California, California Civil Code Sections 1749.45-1749.6 prohibit the inclusion of an expiration date, service fee, and dormancy (non use) fee on most gift certificates and gift cards (if purchased) from a California retailer for use with the retailer and/or its affiliates. In addition, pursuant to California Civil Code Section [...]

The California Department of Industrial Relations (DIR) has launched two new departments: (1) The Wage Theft Crime Unit and (2) The Labor Enforcement Task Force (LETF) both of which are designed to "combat the underground economy" and "crack down on businesses that do not follow the state's labor laws — hiring employees off the books and paying them under the table." [...]

As the March 15 corporate tax filing deadline approaches, we are reminding small businesses to take advantage of the small business health care tax credit. This is a tax credit not a mere deduction. The tax credit is part of the 2010 Affordable Care Act (more commonly known as ObamaCare). The tax credit is worth up to 35% of a small business's premium costs (25% for tax-exempt employers). In 2014, this rate increases to 50% (35% for tax-exempt employers). Again, this is a TAX CREDIT not a mere deduction.

Eligible small employers will need to complete [...]

Beginning January 1, 2012, the IRS standard mileage rate deduction for business use of a vehicle is 55.5 cents per mile. In 2011, the IRS standard mileage rate was 51 cents per mile for January through June of 2011. Beginning July 1, 2011, the IRS standard mileage rate deduction for business use of a vehicle was increased from 51 cents per mile to 55.5 cents per mile.Pursuant to California Labor Code §2802, California employers are required to reimburse employees for all expenses incurred by the employee in performing their duties, including expenses for [...]

If you plan to form or change a business in California, then your decision on what type of corporation to form just got even more difficult. Prior to January 1, 2012, individuals seeking to form a corporation had two options: form a for profit corporation which focuses on maximizing shareholder profit, or form a nonprofit corporation which prohibits investor profit. With the enactment of A.B. 361 and S.B. 201, individuals will now have two more options: (1) the Flexible Purpose Corporation and (2) the Benefit Corporation. [...]