Smoke tax?

Federal cigarette tax comes close to $1 per pack, smokers in many states will pay hefty sums into government coffers unless they kick their habit. In addition to federal tax, New Jersey levies a $2.57 per pack tax on cigarettes and others may follow.

California seems to be in the middle of the road, somewhere between 84-8787 cents per pack. Three states tax cigarettes at less than 30 cents per pack. South Carolina is the lowest at 7 cents.

Philip Morris USA stated that a steep federal tax increase could accelerate the national decline in smoking to the point that the insurance would have to find other revenue sources.

In Congress, these groups receive little sympathy. But some lawmakers say voters should know the details of the insurance program's proposed funding structure.

Rep. Mike Pence, R-Ind., who spoke against the bill in last week's debate, said: "The headline ought to read, 'Smokers in America to pay for middle-class welfare.'"

--End of Article

Key words: Tax Cigarette tax tax increase tobacco

Saturday, July 5, 2008

Obscurity issues of the ADA

Bill Blakely ESQ

Under Title I protection, it is not enough for a person to establish a disability; the individual must also be qualified for the position. In other words, an employee must show that he or she can perform the essential functions of the job with or without reasonable accommodation. Further, by definition, the essential functions are the fundamental parts of the job. Such functions are determined by reviewing written job descriptions, which must have been in existence before the discrimination action ensued, and by deferring to the employer's judgment.

In the context of telecommuting, disabled workers who request to work from home may be unable to prove that they can perform essential functions of the job if an employer insists that the workplace presence is essential. In establishing the parameters of essential Job functions, the court can also look to the consequences of the employee's hypothetical inability to perform the function, the work experience of the past persons employed in the same position, and the amount of time it would be spent on a particular function. The determination of the essential functions is a fact specific inquiry performed on a case-by-case basis by the court. Moreover the disabled individual must be able to perform the functions of the position that are deemed essential with or without reasonable accommodation.

A reasonable accommodation requires the employer to alter workplace facilities to make them accessible to disabled individuals. Among other things, reasonable accommodations may include attaining or modifying equipment, job restructuring, and adjustable work schedules. Generally, reasonable accommodation is a modification to the way that work is structured that enables the disabled employee to perform.

Requiring employers to provide a reasonable accommodation is considered to be done and to be one of the most obscure provisions within the American disabilities act because the statute does not explicitly define what constitutes a reasonable accommodation. Because of its vagueness there is much room for differing judicial opinions as to what should constitute a reasonable accommodation. This is reflected in the differing approaches the courts have taken in regard to whether working from home constitutes a reasonable accommodation.

Key words: ADA, Title I, Disability, Employment law