Midterms Are Weeks Away: What Your 501(c)(4) Can and Can't Do in an Election
A 501(c)(4) may electioneer only while politics stays under half its effort, per IRS rules — and political spending triggers 21% tax via Form 1120-POL.
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Don't Know Your Import Value at Entry? How CBP Reconciliation Lets You Flag Now and True Up Later
CBP reconciliation lets importers flag entries with undetermined value or FTA claims and true them up on Entry Type 09: 12 months for FTA, 21 for value.
Liquor License Types and Costs, Explained: Why the Same Permit Is $300 in One State and $400,000 in Another
In quota states you buy someone else's capped license for six figures; elsewhere you apply and pay a fee — match your concept to the state's system first.
One Trademark Application, 130-Plus Countries: How the Madrid Protocol Takes Your Brand Global
The Madrid Protocol lets one USPTO-based application seek trademark protection in 130-plus countries — but for five years, everything depends on the US filing.
California's AB 2477 Lets Pest Control Trainees Work Under Supervision While Their License Is Pending
California AB 2477 lets pest-control trainees spray outdoors under supervision for 60 days from January 2028 — after 80 hours of documented training.
Duck Boat and Amphibious Tour Business Bookkeeping: What It Really Costs to Keep a Route Afloat
A duck boat route lives or dies on insurance per passenger and per-hull maintenance — capitalize the 175.124 retrofit and reserve for winter.
Farmworkers and Overtime: Who's Exempt, Who's Not, and the State Rules Growers Miss
Federal law exempts farmworkers from overtime, but eight states now require time-and-a-half — and piece-rate math plus youth rules still apply.
Illinois Ended Its Grocery Tax in 2026 — Then Your Town Voted It Back
Illinois ended its 1% state grocery tax in 2026, but 600-plus towns reinstated it by ordinance — check your town's rate or remit the 1% uncollected.
Running a Lobbying Firm: Registration Thresholds, Quarterly Reporting, and the Fee Agreements That Can Void Your Contract
Federal lobbying firms must register within 45 days once a client's quarterly income tops $3,500 — then LD-2 reports publish that revenue every quarter.
Maryland FAMLI: The Small-Employer Guide to 2027 Payroll Contributions and 2028 Paid Leave Benefits
Maryland FAMLI takes 0.9% of covered wages from January 1, 2027 — 0.45% each from employers and staff — funding 12 weeks of paid leave from January 2028.
Pennsylvania's New Annual Report: The $7 Filing Every LLC, Corporation, and LP Owes Before the 2027 Crackdown
Pennsylvania LLCs faced a September 30 annual report deadline; corps June 30, LPs December 31. A missed 2027 report triggers dissolution six months later.
Seasonal Workers and Overtime: How the FLSA Exemption for Amusement Parks, Camps, and Ski Resorts Works
Amusement parks, camps, and ski resorts can skip federal overtime by passing the 7-month or 33-1/3 percent receipts test — if state law agrees.