From JD Supra, Sebastian Chilco, Joy Rosenquist, and Bruce Sarchet discuss news laws that take effect in 2026 including a a new law in Alabama that allows independent contractors to open and contribute to portable benefit plans. Sebastian, Joy, and Bruce write:
- Alabama
Bill / Ordinance / Regulation Main Topic Summary Effective Date Alabama SB 86
Independent Contractor/ Employee Benefits Allows independent contractors to open and contribute to tax deductible “portable benefits accounts” to fund benefit plans. December 31, 2025
Source: New Year, New Employment Laws – What Takes Effect January 1, 2026? | Littler – JDSupra
See also Alabama Launches First-in-the-Nation Tax-Friendly Portable Benefits for Independent Contractors and Gig Workers; Shipt to Launch Alabama’s First Portable Benefits Program for Shoppers