If you received an Economic Impact payment, you should have also received Notice 1444 from the IRS.
New rules, that apply beginning in September of 2020, require certain California employers to offer retirement plans for their employees.
CA's new law puts the onus on employers to prove that laborers are not employees.
California has recently decided to adopt some of the more critical changes made by the TCJA at the federal level.
Changes in the tax law that take effect for partnership tax years ending after December 31, 2017 require a review of the operating agreement and new tax elections on your 2018 partnership tax return.