Insights

On May 20, 2025, former Missouri congressman, Billy Long, appeared before the Senate Finance Committee for his confirmation hearing as President Donald Trump’s nominee for IRS Commissioner.  Senators questioned Long about his role in promoting questionable tax credits, including Employee Retention Tax Credits (“ERTC”) after leaving the House of Representatives in 2023.  Long also disclosed receiving financial compensation from these entities for his work promoting ERTC.  Given Long’s support for ERTC, there is speculation that the IRS could ease enforcement activity directed towards these credits.

The Manhattan District Attorney (“D. A.”), Alvin Bragg, recently announced in a press release dated February 16, 2023 (the “Press Release”) the creation of a new “Worker Protection Unit” (the “Unit”) to investigate and prosecute wage and hour violations and other violations of labor laws.  Prior to the creation of this Unit, the D.A.’s Office has prosecuted wage and hour violations primarily in the construction and real estate industries through the Construction Fraud Task Force.  According to the Press Release, the Unit will allow this Office to “significantly expand its focus to include other industries with high rates of worker exploitation and wage theft, such as home healthcare agencies, fast food and restaurants, and more.”  According to the Press Release, another focus of the Unit is to investigate and prosecute workplace safety laws.  The Unit will also partner with other units within the D.A.’s Office to encourage vulnerable and under-served populations to report wage and hour violations.