The County of Los Angeles Department of Public Health has again issued a revised Public Health Order (Order) that significantly narrows Los Angeles County’s mask mandate, effective March 4, 2022. As explained in the Order, the updates are largely aimed at relaxing masking requirements to align with Executive Order N-5-22 and California Department of Public Health guidance issued February 28, 2022.
Los Angeles County Department of Public Health Issues a Revised Health Order
The Los Angeles County Department of Public Health has issued a revised Health Order (“Order”) that makes important changes to Los Angeles County’s mask mandate, effective February 25, 2022. The major revisions are summarized below:
New Options Available to Establishments: Operators of “[a]ll indoor public settings, venues, gatherings, and public and private businesses” may choose to allow fully vaccinated persons ages 5 and older to choose to be exempt from the indoor masking requirement under one of the two options below:
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- Option 1: Allow both fully vaccinated customers/visitors and fully vaccinated onsite workers to unmask while indoors.
- Requirements: verify proof of full vaccination against COVID-19 or a recent negative COVID-19 test result prior to entry for all persons, age 5 and older.
- Tests: must have been taken within 2 days if PCR test or 1 day if antigen test. Onsite workers not fully vaccinated may submit a negative COVID‑19 viral test prior to work onsite every 3 days in compliance with Cal-OSHA protocols.
- Definition of Full Vaccination: The Order tracks the current CDC definition of “fully vaccinated,” meaning two weeks or more after a second dose in a two-dose series (e.g., Pfizer or Moderna) or two weeks after a single-dose vaccine (e.g., J&J).
- Verification:
- Tests: Operator must view (1) individual’s photo ID and (2) a printed document, email, or text message with results from a test provider or laboratory. (NOTE: at-home test results are only sufficient for employees, not the general public). See link for more details.
- Vaccination: Operator must view (1) individual’s photo ID; and (2) vaccination card in print /electronic form or other evidence of vaccination.
- NOTE: for any persons to be exempt from the indoor public setting masking requirement under this option, all persons who are not fully vaccinated or do not show proof of vaccination must (1) provide a negative COVID-19 viral test and (2) wear a well-fitting mask while indoors, except when actively eating or drinking.
- Requirements: verify proof of full vaccination against COVID-19 or a recent negative COVID-19 test result prior to entry for all persons, age 5 and older.
- Option 1: Allow both fully vaccinated customers/visitors and fully vaccinated onsite workers to unmask while indoors.
Sixth Circuit Rejects Request to Expedite Briefing to Dissolve Injunction of Vaccine Emergency Temporary Standard
On December 3, 2021, the U.S. Court of Appeals for the Sixth Circuit rejected, without analysis, the Biden administration’s request to expedite the briefing schedule on the issue of whether to dissolve an injunction from the U.S. Court of Appeals for the Fifth Circuit, which stayed enforcement of Occupational Safety and Health Administration’s vaccine Emergency
PPP Update: New Forgiveness Applications and Additional Guidance on Forgiveness, Loan Increases, and “Second Draw” Loans
By Andy Smetana and Teri Lindquist
The Small Business Administration (SBA) recently released a flurry of new materials implementing changes to the Paycheck Protection Program (PPP). These materials provide clarifications and updates, but also introduce new changes that borrowers should note when applying for loan forgiveness, a loan increase, or a “second draw” PPP loan.
San Francisco Board of Supervisors Enacts a New Commercial Eviction Moratorium Ordinance
By: Allan E. Low and Anne Li
Update: This article was updated on January 19, 2021, to include that the commercial eviction moratorium went into effect on January 11, 2021. The bullet points featuring the four tiers of the commercial tenants, created by the Board Ordinance, were also updated to include that each tier’s full-time employee count is as of November 1, 2020.
On December 1, 2020, the San Francisco Board of Supervisors unanimously approved a commercial eviction moratorium ordinance (the Board Ordinance), which Board Ordinance came into effect on January 11, 2021. When the Board Ordinance became effective, the mayor’s previous executive orders which impose a moratorium on commercial evictions (the Mayor’s Moratorium) terminated.
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The latest COVID-19 relief legislation provided some additional aid and clarity for a select group of debtors and left many other questions unanswered. While most of the attention was directed to restarting the PPP payments and other benefits to individuals, the law makes changes to the Bankruptcy Code as well. Small
2021 IRS Annual Employee Benefit Plan Limit Updates
By Maggie Hayes and Cris Jones
The IRS has issued its annual employee benefit plan limitations for 2021. Key changes, also highlighted in the chart below, include the following:
- Code Section 415(c) maximum annual additions increased from $57,000 to $58,000.
- Compensation limit under Code Section 401(a)(17) increased from $285,00 to $290,000.
- HDHP Out of Pocket Maximum increased from $6,900 to $7,000 for self-only coverage and from $13,800 to $14,000 for family coverage.
- HSA Maximum Contribution Limit increased from $3,550 to $3,600 for self-only coverage and from $7,100 to $7,200 for family coverage.
- All adoption assistance limits and thresholds have increased.
- All QSEHRA and Archer MSA limits increased.
Oregon OSHA Issues Extensive COVID-19 Rule
By Calvin Keith and Edward Choi
Oregon’s Occupational Safety and Health Administration (OSHA) has issued a temporary rule in response to the COVID-19 pandemic that went into effect on November 16, 2020, although many of the rule’s requirements have a later effective date.
The rule includes a mask mandate, sanitation protocols, a required poster, a
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Several decisions and numerous pending motions filed during the last few weeks have transitioned the litigation over COVID-19 Business-Interruption (BI) claims from what seemed like a preliminary event, namely the quarrel over whether COVID-19 contamination is property damage, to what may well turn out to be the main event: the meaning of
Summary of Notice 2020-65: Deferral of Employee’s Portion of Social Security Taxes
By Rich Peterson, Wendy Moore, and Minkeun Woo
UPDATES
In response to the ongoing coronavirus (COVID-19) pandemic, U.S. Congress, the executive branch, and the Internal Revenue Service (IRS) have taken several actions intended to provide immediate relief to taxpayers. In prior updates, we summarized some of the actions taken in the last several months, including the tax provisions contained in the Families First Coronavirus Response Act (FFCRA) and the Coronavirus Aid, Relief, and Economic Security Act (CARES Act).