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Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)
Just like we don't pay to use elevators, this book argues that we shouldn't pay to ride public transit. In an age of increasing inequalities and ecological crisis, movements advocating free public transit push us to rethink the status quo and consider urban transit as a fundamental human right. Editors Jason Prince and Judith Dellheim have collected a panorama of case studies from around the world: the United States, Canada, Estonia, Greece, France, Italy, Sweden, Poland, China, Australia, Brazil, Mexico, and more. These movements are spread across the world, and they aim to achieve two main outcomes-ecological good and fair wealth distribution. Free public transit-coupled with increased capacity and improving service of public transit-might well be the only viable strategy to eliminating car usage and achieving greenhouse gas targets in industrialized cities within a reasonable timeframe. Movements for free mass transit also aim to see public transit treated as a public good, like water and garbage service, that should be paid for out of general tax revenues or a fairer regional tax strategy. This book covers the rapidly changing transport options in cities today, including bike and car share options, Uber and Lyft, and the imminent arrival of driver-less vehicles. The first English-language book ever written on the subject, Free Public Transit is a ground breaking book for those concerned about the future of our cities and an essential resource for those who make, or try to change, urban planning and transport policies.
An examination of the neighborhood transformation, gentrification, and displacement that accompany more compact development around transit. Cities and regions throughout the world are encouraging smarter growth patterns and expanding their transit systems to accommodate this growth, reduce greenhouse gas emissions, and satisfy new demands for mobility and accessibility. Yet despite a burgeoning literature and various policy interventions in recent decades, we still understand little about what happens to neighborhoods and residents with the development of transit systems and the trend toward more compact cities. Research has failed to determine why some neighborhoods change both physically and socially while others do not, and how race and class shape change in the twenty-first-century context of growing inequality. Drawing on novel methodological approaches, this book sheds new light on the question of who benefits and who loses from more compact development around new transit stations. Building on data at multiple levels, it connects quantitative analysis on regional patterns with qualitative research through interviews, field observations, and photographic documentation in twelve different California neighborhoods. From the local to the regional to the global, Chapple and Loukaitou-Sideris examine the phenomena of neighborhood transformation, gentrification, and displacement not only through an empirical lens but also from theoretical and historical perspectives. Growing out of an in-depth research process that involved close collaboration with dozens of community groups, the book aims to respond to the needs of both advocates and policymakers for ideas that work in the trenches.
In New Mobilities: Smart Planning for Emerging Transportation Technologies, transportation expert Todd Litman examines 12 emerging transportation modes and services that are likely to significantly affect our lives: bike- and carsharing, micro-mobilities, ridehailing and micro-transit, public transit innovations, telework, autonomous and electric vehicles, air taxis, mobility prioritization, and logistics management. Public policies around New Mobilities can either help create heaven, a well-planned transportation system that uses new technologies intelligently, or hell, a poorly planned transportation system that is overwhelmed by conflicting and costly, unhealthy, and inequitable modes. His expert analysis will help planners, local policymakers, and concerned citizens to make informed choices about the New Mobility revolution.
What are the best transit cities in the US? The best Bus Rapid Transit lines? The most useless rail transit lines? The missed opportunities? In the US, the 25 largest metropolitan areas and many smaller cities have fixed guideway transit—rail or bus rapid transit. Nearly all of them are talking about expanding. Yet discussions about transit are still remarkably unsophisticated. To build good transit, the discussion needs to focus on what matters—quality of service (not the technology that delivers it), all kinds of transit riders, the role of buildings, streets and sidewalks, and, above all, getting transit in the right places. Christof Spieler has spent over a decade advocating for transit as a writer, community leader, urban planner, transit board member, and enthusiast. He strongly believes that just about anyone—regardless of training or experience—can identify what makes good transit with the right information. In the fun and accessible Trains, Buses, People: An Opinionated Atlas of US Transit, Spieler shows how cities can build successful transit. He profiles the 47 metropolitan areas in the US that have rail transit or BRT, using data, photos, and maps for easy comparison. The best and worst systems are ranked and Spieler offers analysis of how geography, politics, and history complicate transit planning. He shows how the unique circumstances of every city have resulted in very different transit systems. Using appealing visuals, Trains, Buses, People is intended for non-experts—it will help any citizen, professional, or policymaker with a vested interest evaluate a transit proposal and understand what makes transit effective. While the book is built on data, it has a strong point of view. Spieler takes an honest look at what makes good and bad transit and is not afraid to look at what went wrong. He explains broad concepts, but recognizes all of the technical, geographical, and political difficulties of building transit in the real world. In the end,Trains, Buses, People shows that it is possible with the right tools to build good transit.