The Payroll Report: May 28 to June 1




The maximum standard automobile cost was increased to $50,000 for passenger automobiles, including trucks and vans, placed in service after Dec. 31, 2017, the Internal Revenue Service said May 25. 

The new federal tax law (Pub. L. 115-97) increased the depreciation limitations for passenger automobiles placed in service after Dec. 31, 2017. 

The maximum standard automobile cost was previously $31,000 for trucks and vans and $27,300 for passenger automobiles.


Idaho’s procedure for calculating withholding for single employees was revised May 31. Updated guidance was issued that removed a requirement for employers to add two more state allowances to calculate withholding for single employees claiming at least one state allowance, the state tax commission said.

A worksheet is to be released by June 11 that employees may use to determine the number of state allowances to claim, the commission said.

Iowa Gov. Kim Reynolds (R) signed a tax reform bill (S.F. 2417) May 30. The bill decreases Iowa’s income tax rates for tax year 2019 and updates Iowa’s Internal Revenue Code conformity date to March 24, 2018, effective Jan. 1, 2019.

New Mexico’s withholding tables were revised May 31, effective retroactive to Jan. 1, 2018. The revisions incorporate changes made under the new federal tax law (Pub. L. 115-97) because New Mexico uses the federal personal exemption, standard deduction, and Form W-4, Employee’s Withholding Allowance Certificate. 


The city of Duluth, Minn., adopted May 29 a paid sick and safe leave ordinance effective Jan. 1, 2020. The ordinance (No. 10571) requires one hour of leave to accumulate for every 50 hours worked, up to 64 hours a year.


The leave may be used to attend to the employee’s own health and care; the health and care of a family member; or for reasons related to domestic abuse, sexual assault, or stalking of the employee or the employee’s family member.

The ordinance’s requirements may be satisfied by substantially equivalent paid-leave policies used for the same purposes and under the same conditions.

By Jamie Rathjen

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