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A premises owner can still be a statutory employer in Texas, at least for now

The Energy Law

We hold that the exclusive remedy defense for qualifying general contractors is, likewise, available to premises owners who meet the Act’s definition of “general contractor,” and who also provide workers’ compensation insurance to lower-tier subcontractors’ employees. meets the definition of “general contractor” under the Act, and.

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Opportunity to Minimize the New Tax on 501(c)(3) Exempt Organization Employee Parking

The Energy Law

The TCJA changed this definition so that certain amounts spent by an EO on qualified transportation fringe benefits ( e.g. employee parking) are treated as UBTI. New Tax on Employee Parking EOs pay federal income taxes on their UBTI at a 21% rate.

E&A 40