--- title: "January 2025 Compliance Updates: Federal Updates and New State Taxes" description: Everything HR and payroll professionals and employers will need to stay up-to-date, including legislative decisions and developments and more. image: https://blog.proliant.com/hubfs/03%20-%20Blog%20Images/Pre-2023%20Assets%20%5BDo%20Not%20Delete%5D/proliant-compliance-updates.jpg --- [![Proliant - Print Logo - No Strokes](https://blog.proliant.com/hubfs/01%20-%20Website/Logos/Proliant%20-%20Print%20Logo%20-%20No%20Strokes.svg "Proliant - Print Logo - No Strokes")](https://www.proliant.com) [Request Meeting](https://www.proliant.com/request-meeting) ** ** **Payroll** **Talent** **Workforce Management** **Benefits** **Platform** **Integrations** **ProLiant Mobile** Your employees can stay connected. **Anytime, anywhere**. ![proliant-mobile-mockup-mega-menu](https://blog.proliant.com/hubfs/01%20-%20Website/4%20-%20Main%20Pages/Home/proliant-mobile-mockup-mega-menu.png "proliant-mobile-mockup-mega-menu") [![Proliant - Print Logo - No Strokes](https://blog.proliant.com/hubfs/01%20-%20Website/Logos/Proliant%20-%20Print%20Logo%20-%20No%20Strokes.svg "Proliant - Print Logo - No Strokes")](https://www.proliant.com) [Request Meeting](https://www.proliant.com/request-meeting) ** ** **Payroll** **Talent** **Workforce Management** **Benefits** **Platform** **Integrations** **ProLiant Mobile** Your employees can stay connected. **Anytime, anywhere**. ![proliant-mobile-mockup-mega-menu](https://blog.proliant.com/hubfs/01%20-%20Website/4%20-%20Main%20Pages/Home/proliant-mobile-mockup-mega-menu.png "proliant-mobile-mockup-mega-menu") Search **Menu** ** ** [Request Meeting](https://www.proliant.com/request-meeting) ![](https://blog.proliant.com/hubfs/03%20-%20Blog%20Images/Pre-2023%20Assets%20%5BDo%20Not%20Delete%5D/proliant-compliance-updates.jpg) # January 2025 Compliance Updates: Federal Updates and New State Taxes [![ProLiant](https://blog.proliant.com/hubfs/Logos/Color%20Proliant/P%20logo%20Glassdoor.jpg)](https://blog.proliant.com/compliance-updates/author/proliant) Written by [ProLiant](https://blog.proliant.com/compliance-updates/author/proliant) Jan 17, 2025 3:24:21 PM ## **Federal Updates** ### **Internal Revenue Service (IRS)** #### **ACA Reporting Update** On December 23, 2024, President Biden signed into law two pieces of legislation intended to ease the burden on employers that need to submit information to the IRS and employees on health care coverage. The **Paperwork Burden Reduction Act **allows employers to not furnish form 1095-B or 1095-C as long as proper notification is provided to the employees of their right to request a physical copy of their form. The employer must provide “clear, conspicuous, and accessible notice” that employees would need to request a physical copy of the form. The form would in turn need to be provided by January 31st or 30 days after the request. The **Employer Reporting Improvement Act** changes social security number (SSN) / tax identification number (TIN) requirements and sets definite response times and limitation periods for IRS enforcement of Affordable Care Act (ACA) filing requirements. The employee’s full name and birth date can be used in lieu of a SSN or TIN if they are not available. This act also allows employers to provide an electronic copy to their employees, with the employees’ consent. This act allows for a 90-day response period for an employer IRS notice (226-J Letter), rather than the previous 30-day period. The response period for notices of assessment is starting with notices received in 2025. There is a six-year statute of limitations on collecting employer mandate penalties, where previously no statute of limitations was in place.  This new legislation only applies to the federal furnishing requirements. Employers subject to state reporting and furnishing requirements should continue to plan on providing the required forms unless state agency changes are announced. See the formal legislations below: - Paperwork Burden Reduction Act: [L. 118-167](https://aboutbtax.com/bgOM) - Employer Reporting Improvement Act: [L. 118-168](https://aboutbtax.com/bgOO) [Welcomed Changes to Affordable Care Act Information Reporting for 2025 | Smith Anderson - JDSupra](https://www.jdsupra.com/legalnews/welcomed-changes-to-affordable-care-act-4916853/) ## **New Tax Updates** ### Maryland - Paid Family Leave PFML contributions begin on July 1, 2025. This will be funded through employer and employee contributions. More information to come as it becomes available. ## **State Updates** ### Colorado #### Paid Family Leave FAMLI – headcount reporting required by Feb 28, 2025 All employers with Colorado employees are required to update their employee headcount in My FAMLI+ Employer by **February 28, 2025**. This is a requirement for all employers with Colorado employees, even those that have been approved to use a private plan to meet their FAMLI obligations. The only exceptions are local government employers who have voted to opt out of the program. This will ensure that you are assigned the correct premium tax rate. **NEW this year: **If your Annual Total Employee headcount is not updated by February 28, 2025, the FAMLI Division will assume you have 10 or more employees, and you’ll be required to send in 0.9% of wages each quarter in 2025. The agency will not carry over your total headcount from the previous year. [Log in to your My FAMLI+ Employer account](https://famli.colorado.gov/employers/my-famli-employer), and you will find the task on your dashboard. As a TPA, we cannot update this information on your behalf. **The Annual Total Employees headcount needs to be completed by employers. Third party administrators are not able to complete this task on behalf of their clients or through bulk upload.** How to establish employee headcount: Your total headcount will be calculated by counting the number of employees you have on your payroll nationwide for a total of 20 or more calendar workweeks in the preceding calendar year. [Employers! Don't forget to update your total employee headcount for 2025 premiums | Family and Medical Leave Insurance](https://famli.colorado.gov/news-article/employers-dont-forget-to-update-your-total-employee-headcount-for-2025-premiums-0) ## Louisiana #### Withholding Tax Louisiana declared an Emergency Rule to adopt new income tax withholding tables and formulas that has taken effect on January 1, 2025. The new regulations replaced the graduated income tax brackets with a single 3% flat tax rate. The new formula also eliminates the need for personal exemptions and replaces it with increased standard deduction amounts for each taxpayer filing status: Single/Married Filing Separate: - $12,500 Married/Head of Household/Surviving Spouse: - $25,000 Employees can choose not to claim a standard deduction to calculate their withholding income tax regardless of taxpayer filing status Per the agency, employers should obtain new Forms L-4 from their employees to be used with the updated withholding. The tables have been updated in ProLiant’s tax systems. The new form is also being loaded into our onboarding system. A copy of the new form will be linked here for your reference: Form L-4: [1300(1_25)F.pdf](https://revenue.louisiana.gov/TaxForms/1300(1_25)F.pdf) Additional information regarding the emergency declaration can be found here: [Notice Concerning Updated Withholding Tables Effective January 2025](https://aboutblaw.com/bgHv) [ER_61.I.1501_Withholding Tables (Clean Copy).pdf](https://revenue.louisiana.gov/LawsPolicies/ER_61.I.1501_Withholding%20Tables%20(Clean%20Copy).pdf) ### About ProLiant *ProLiant puts the human in human resources. We provide a fully integrated, cloud-based HCM solution that simplifies payroll and HR processes. The company serves small to large clients in multiple industries in all 50 states and is committed to providing the highest quality customer service in the industry.* ### Subscribe to Blog - [Recent](https://blog.proliant.com/compliance-updates/january-2025-compliance-updates#recent) - [Topics](https://blog.proliant.com/compliance-updates/january-2025-compliance-updates#topics) - [Archive](https://blog.proliant.com/compliance-updates/january-2025-compliance-updates#archive) - [Benefits Administration (1)](https://blog.proliant.com/compliance-updates/tag/benefits-administration) - [Compliance (11)](https://blog.proliant.com/compliance-updates/tag/compliance) - [Industry News (2)](https://blog.proliant.com/compliance-updates/tag/industry-news) - [Tax Services (1)](https://blog.proliant.com/compliance-updates/tag/tax-services) [More...](https://blog.proliant.com/compliance-updates/january-2025-compliance-updates#) - [June 2026 (1)](https://blog.proliant.com/compliance-updates/archive/2026/06) - [May 2026 (1)](https://blog.proliant.com/compliance-updates/archive/2026/05) - [April 2026 (1)](https://blog.proliant.com/compliance-updates/archive/2026/04) - [March 2026 (1)](https://blog.proliant.com/compliance-updates/archive/2026/03) - [February 2026 (1)](https://blog.proliant.com/compliance-updates/archive/2026/02) - [January 2026 (1)](https://blog.proliant.com/compliance-updates/archive/2026/01) - [December 2025 (1)](https://blog.proliant.com/compliance-updates/archive/2025/12) - [October 2025 (1)](https://blog.proliant.com/compliance-updates/archive/2025/10) - [September 2025 (1)](https://blog.proliant.com/compliance-updates/archive/2025/09) - [August 2025 (1)](https://blog.proliant.com/compliance-updates/archive/2025/08) - [July 2025 (1)](https://blog.proliant.com/compliance-updates/archive/2025/07) - [May 2025 (1)](https://blog.proliant.com/compliance-updates/archive/2025/05) - [April 2025 (1)](https://blog.proliant.com/compliance-updates/archive/2025/04) - [March 2025 (1)](https://blog.proliant.com/compliance-updates/archive/2025/03) - [February 2025 (1)](https://blog.proliant.com/compliance-updates/archive/2025/02) - [January 2025 (1)](https://blog.proliant.com/compliance-updates/archive/2025/01) - [December 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/12) - [November 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/11) - [October 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/10) - [September 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/09) - [August 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/08) - [July 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/07) - [June 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/06) - [May 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/05) - [April 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/04) - [March 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/03) - [February 2024 (1)](https://blog.proliant.com/compliance-updates/archive/2024/02) - [January 2024 (2)](https://blog.proliant.com/compliance-updates/archive/2024/01) - [December 2023 (1)](https://blog.proliant.com/compliance-updates/archive/2023/12) - [October 2023 (1)](https://blog.proliant.com/compliance-updates/archive/2023/10) - [September 2023 (1)](https://blog.proliant.com/compliance-updates/archive/2023/09) - [August 2023 (2)](https://blog.proliant.com/compliance-updates/archive/2023/08) - [July 2023 (2)](https://blog.proliant.com/compliance-updates/archive/2023/07) - [June 2023 (1)](https://blog.proliant.com/compliance-updates/archive/2023/06) - [May 2023 (1)](https://blog.proliant.com/compliance-updates/archive/2023/05) - [April 2023 (1)](https://blog.proliant.com/compliance-updates/archive/2023/04) - [February 2023 (2)](https://blog.proliant.com/compliance-updates/archive/2023/02) - [January 2023 (5)](https://blog.proliant.com/compliance-updates/archive/2023/01) - [December 2022 (3)](https://blog.proliant.com/compliance-updates/archive/2022/12) - [November 2022 (5)](https://blog.proliant.com/compliance-updates/archive/2022/11) - [October 2022 (5)](https://blog.proliant.com/compliance-updates/archive/2022/10) - [September 2022 (3)](https://blog.proliant.com/compliance-updates/archive/2022/09) - [August 2022 (1)](https://blog.proliant.com/compliance-updates/archive/2022/08) - [July 2022 (1)](https://blog.proliant.com/compliance-updates/archive/2022/07) - [May 2022 (2)](https://blog.proliant.com/compliance-updates/archive/2022/05) - [September 2019 (1)](https://blog.proliant.com/compliance-updates/archive/2019/09) - [August 2019 (2)](https://blog.proliant.com/compliance-updates/archive/2019/08) - [May 2019 (2)](https://blog.proliant.com/compliance-updates/archive/2019/05) - [March 2019 (1)](https://blog.proliant.com/compliance-updates/archive/2019/03) - [January 2019 (2)](https://blog.proliant.com/compliance-updates/archive/2019/01) - [December 2018 (1)](https://blog.proliant.com/compliance-updates/archive/2018/12) - [September 2018 (1)](https://blog.proliant.com/compliance-updates/archive/2018/09) - [August 2018 (1)](https://blog.proliant.com/compliance-updates/archive/2018/08) - [June 2018 (2)](https://blog.proliant.com/compliance-updates/archive/2018/06) - [August 2017 (1)](https://blog.proliant.com/compliance-updates/archive/2017/08) - [April 2017 (1)](https://blog.proliant.com/compliance-updates/archive/2017/04) - [July 2016 (1)](https://blog.proliant.com/compliance-updates/archive/2016/07) - [December 2015 (1)](https://blog.proliant.com/compliance-updates/archive/2015/12) - [August 2015 (2)](https://blog.proliant.com/compliance-updates/archive/2015/08) [More...](https://blog.proliant.com/compliance-updates/january-2025-compliance-updates#) Previous Story [← December 2024 Compliance Updates: Federal Updates and New State Taxes](https://blog.proliant.com/compliance-updates/december-2024-compliance-updates-federal-updates-and-new-state-taxes) [** ](https://blog.proliant.com/compliance-updates) Next Story [February 2025 Compliance Updates: Federal Updates and New State Taxes →](https://blog.proliant.com/compliance-updates/february-2025-compliance-updates) ** ## No Comments Yet Let us know what you think [![proliant-white-logo-no-strokes](https://blog.proliant.com/hs-fs/hubfs/0%20-%20Proliant%20Branding/ProLiant%20Logos/proliant-white-logo-no-strokes.png?width=205&height=40&name=proliant-white-logo-no-strokes.png "proliant-white-logo-no-strokes")](https://www.proliant.com/) **Headquarters** 1100 Abernathy Road, Suite 850 Atlanta, GA 30328 877.896.9523 [Need Help?](https://www.proliant.com/contact-us) [Login](https://www.readypayonline.com/Proliant/Login/Login.aspx?) Copyright © 2022 Proliant, Inc. All Rights Reserved. #### Solutions [Applicant Tracking & Recruitment](https://www.proliant.com/applicant-tracking-recruitment) [Time & Labor Management](https://www.proliant.com/time-labor-management) [HR & Benefits Administration](https://www.proliant.com/hr-benefits-administration) [Employee Onboarding](https://www.proliant.com/onboarding) [Online Payroll Services](https://www.proliant.com/payroll-services) [Payroll Tax Services](https://www.proliant.com/payroll-tax-services) [Performance Management](https://www.proliant.com/performance-management) [ReadyPay Today](https://www.proliant.com/readypaytoday) [Learning Management System](https://www.proliant.com/learning-management-system) #### Who We Serve [Your Industry](https://www.proliant.com/your-industry) [Integrations](https://www.proliant.com/integrations) [Partners](https://www.proliant.com/partners) #### Why Proliant [About Us](https://www.proliant.com/about-us) [News](https://blog.proliant.com/inthenews) [Careers](https://www.proliant.com/careers) [Automation](https://www.proliant.com/payroll-automation) [Workflows](https://www.proliant.com/hr-workflows) [Services](https://www.proliant.com/services) #### Legal [Legal](https://www.proliant.com/legal-notices) [Terms](https://www.proliant.com/terms-of-use) [Privacy](https://www.proliant.com/privacy-policy) [Form 1095-C Notice](https://www.proliant.com/employee-1095c-notice) ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "ProLiant", "url" : "https://blog.proliant.com/compliance-updates/author/proliant" }, "dateModified" : "2025-01-17T20:24:34.064Z", "datePublished" : "2025-01-17T20:24:21.000Z", "headline" : "January 2025 Compliance Updates: Federal Updates and New State Taxes", "image" : [ "https://blog.proliant.com/hubfs/03%20-%20Blog%20Images/Pre-2023%20Assets%20%5BDo%20Not%20Delete%5D/proliant-compliance-updates.jpg" ], "mainEntityOfPage" : { "@id" : "https://blog.proliant.com/compliance-updates/january-2025-compliance-updates", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://blog.proliant.com/hubfs/00%20-%20Proliant%20Branding/ProLiant%20Logos/Proliant%20-%20Web%20Logo.svg" }, "name" : "ProLiant, Inc." } } ```