GANGA AND WORK

If you don’t know what Ganga means, good for you.  It’s also known by the names, Mary Jane, Weed, Dope, Grass, Mary Jane & Reefer.  If you still don’t know what  I am speaking of…I am speaking of MARIJUANA.  Marijuana has made its way into every facet of our lives whether we want it too or not. And yes, this includes the workplace.

While the federal Controlled Substances Act (CSA), criminalizes marijuana, at least 44 states, including Nevada, have enacted medical marijuana laws purporting to legalize marijuana for medicinal use. Nevada’s medical marijuana statute decriminalizes medical marijuana usage and purports to create significant employee protections.

NRS 453A.800 requires that employers attempt to make reasonable accommodations for the medical needs of an employee who engages in the medical use of marijuana if the employee holds a valid registry identification card if such reasonable accommodation would not:

  • Pose a threat of harm or danger to persons or property, or
    • impose an undue hardship on the employer;
    • or prohibit the employee from fulfilling any and all of his
      • or her job responsibilities.

Notably, this statute does not require any employer to allow the use or possession of marijuana in the workplace. The statute also does not require an employer to modify the job or working conditions of a person who engages in the medical use of marijuana that is based upon the reasonable business purposes of the employer.

Nevada also recently joined the growing number of states that have decriminalized recreational marijuana usage. Nevada’s recreational marijuana law, however, provides no affirmative employment law protections.  These developments have left both employers and employees in a haze of uncertainty regarding their rights and obligations to regulate and/or use marijuana in and outside of the workplace, with some employees mistakenly believing the decriminalization of marijuana invalidates employer policies prohibiting the use or possession of marijuana in the workplace. Some of that haze can be clarified, but some will remain until the Nevada Supreme Court provides definitive guidance.

 No Protection for Possession or Use of Marijuana on Company Premises or While on Duty

Nevada’s laws permitting marijuana for both medical and recreational uses make clear that employers can prohibit the use or possession of marijuana while on duty and in the workplace. Nevada’s Regulation and Taxation of Marijuana Act, regarding the legalization of recreational use, provides that the act does not prohibit an employer, “from maintaining, enacting, and enforcing a workplace policy prohibiting or restricting actions or conduct otherwise permitted under this chapter.” NRS 453D.100(2). Likewise, in 2013 the Nevada Legislature clarified that Nevada’s medical marijuana legislation does not require an employer to allow medical use of marijuana in the workplace. NRS 453A.800(2).

No Protection for Recreational Use

Nevada’s decriminalization of the recreational use of marijuana did not in any way impact Nevada employers’ ability to maintain substance abuse policies, including those that call for the termination of employees testing positive for marijuana. Employers that maintain policies prohibiting the use or possession of marijuana in the workplace, or being under the influence of marijuana in the workplace, remain free to enforce those policies and take disciplinary action against employees violating those policies through recreational use of marijuana.

Two important issues related to marijuana usage by employees in Nevada remain less than clear. First, it is unclear whether NRS 613.333 protects employees’ lawful, off-duty use of marijuana, both medical and recreational. That statute makes it an unlawful employment practice for an employer to refuse to hire an applicant or to terminate or discriminate against an employee because the employee “engages in the lawful use in this state of any product outside the premises of the employer during the employee’s nonworking hours, if that use does not adversely affect the employee’s ability to perform his or her job or the safety of other employees.” Nevada attorneys practicing in the area of employment law continue to debate whether this statute prohibits the termination of an employee for off-duty use of marijuana, largely focusing on the meaning of the “in this state” language in the statute, given that marijuana remains illegal under federal law.  For Nevada employers, until this issue is definitively resolved there will be some risk associated with the termination of an employee for off-duty use of marijuana.

The second issue that remains unclear arises from an employer’s obligation to accommodate medical marijuana usage in Nevada as required by NRS 453A.800.  Significantly in July 2017, in the first case of its kind nationwide, Barbuto v. Advantage Sales, 2017 Mass. LEXIS 504 (Mass. 2017), the highest court in Massachusetts determined, though the state medical marijuana law provided criminal protections only, a cause of action was available for disability discrimination under state law for employees using marijuana lawfully.

Because of the remaining uncertainty, Nevada employers struggle with issues related to:

  1. Employees or applicants that use medical marijuana off duty and test positive for marijuana on pre- or post-employment testing;
  2. Determining when off-duty medical marijuana usage impairs an employee during work time, such that an adverse action, like termination, can lawfully be taken; and
  1. Employing workers in safety-sensitive positions that use medical marijuana.

Employers struggle with these issues because the appropriate course of action for an employee often depends upon whether the employee’s medical marijuana usage results in the employee being impaired at work.

Practically speaking, there is no universally accepted method of proving whether, or to what extent, an individual is impaired by marijuana because there is no consensus as to what THC concentration correlates to impairment.  Drug tests do not measure impairment.  Therefore, taking adverse action against an employee creates a risk of violating Nevada’s laws. Meanwhile, not taking action and allowing an employee that could be impaired to continue to work, particularly in safety-sensitive positions, creates risks of its own (for example, negligent hiring or retention claims relating to employees who regularly drive for their jobs).  Consequently, employers faced with such issues should consult with knowledgeable counsel prior to taking action

Marriage Enrichment with Pastor Clinton & Dr. Mary L. House

 

 

 

 

 

 

 

Premarital /Marriage Seminar

Please sign up to register for premarital /marriage seminar. Please note that sessions are available only for engaged couples, newlyweds, couples seriously considering marriage, and married couples desiring a marriage refresher.

  • MM slash DD slash YYYY

During these sessions, couples will learn how to prepare for a God-honoring and biblical marriage. Please note that sessions are available only for engaged couples, newlyweds, couples seriously considering marriage, and married couples desiring a marriage refresher.

For couples wishing to be married at Mountaintop Faith Ministries, it is also required that they meet with the minister who will perform their ceremony in order to discuss their readiness for marriage. Couples will also be required to meet with a married couple who will disciple them and help answer any questions they may have.

Please note that all weddings performed at Mountaintop Faith Ministries must align with our beliefs which specifies what we believe about the union between one man and one woman (Genesis 2:21–24; Matthew 19:4–6; Mark 10:6–9)

 

Bishop George Dawson

MFM Scholarship Application

Scholarship Applications are now available

Scholarship Applications

Real Comedians of Social Media

and special guest …

Dr. Bill Winston

Tea Time with Dr. House

Pop A Shot with Pastor

New Tax Laws – What You Need to Know

New Tax Laws – What You Need to Know

It’s been almost a year since the Tax Cuts and Jobs Act (TCJA) brought sweeping changes to the American tax system. Sitting down to do your taxes in the next few weeks – or talking with your tax preparer – will involve tackling the most sweeping changes in the federal income tax rules in more than 30 years. Let’s look at some of the changes.

–All individual taxpayers will now use the same 1040 simple form. It replaces the old 1040, the 1040A and the 1040EZ.  You may need to file supplemental schedules with your 1040 in certain cases, such as if you itemize deductions or qualify for a variety of tax credits other than the basic child tax credit.

Should you Itemize this Year?

“You still want to run your numbers both ways,” said Jackie Perlman, tax research analyst at H&R Block’s Tax Institute, meaning you should try itemizing and comparing the outcome with just taking the standard deduction.

Families who own a home, in particular, will want to review whether they’d still itemize to lower their tax bill. You’d need deductions to exceed the new higher, standard deduction, which is nearly double from a year ago. And you’ll face new limits relating to the deduction you can take on property and income taxes.

Married couples filing jointly are looking at a standard deduction of $24,000 on their 2018 federal income tax returns —  $11,300 up from the old amount of $12,700 on the 2017 tax returns.

Single filers are looking at a standard deduction of $12,000 — up by $5,650 from the old amount of $6,350 on 2017 returns.

But there also is an additional standard deduction for those who are 65 or older, or blind.

If married filing jointly, and you or your spouse are 65 or older, you may increase your standard deduction by $1,300. If both of you are 65 or older, the additional standard deduction goes up to $2,600.

If you file under single or head of household and are 65 or older, you may increase your standard deduction by $1,600.

Child Tax Credit

Most parents across the country with young children or teens will be able to tap into the child tax credit on their 2018 federal income tax returns – even if they couldn’t use that credit in the past.

To claim the credit, the child must be 16 years old or younger, as of Dec. 31, and claimed as a dependent on your tax return. The child also must have a valid Social Security number.

The maximum credit has gone up to $2,000 from $1,000.

Another plus: Now, up to $1,400 per child is available as a refundable credit. Families can claim the credit if they earn the income of $2,500 or more in income. As a result, some families can get refunds even if their taxes are $0

Exemptions

In the past, taxpayers could take an exemption deduction for themselves, spouse and each of their dependents.  Each personal exemption reduced gross income by $4,050 on 2017 returns.   A new credit, often called the Credit for Other Dependents, offers $500 for each qualifying child or other dependent relatives, such as older relatives in your household, if they do not qualify for the child tax credit.  Now exemptions have been eliminated.

What Else Has Been Eliminated?

Business Expenses:  If you have unreimbursed business expenses from last year, you won’t be able to deduct those anymore. Depending on your job, this could be a big loss. This can include travel expenses from business travel your employer didn’t pay for, scrubs or uniforms you paid out-of-pocket; or continuing education classes you took for your profession.

Job search expenses: You can no longer deduct for expenses related to finding a new job. Before those expenses could include travel costs incurred for a job interview, fees for resume and cover letter services, or fees for job-placement services. “Even if you didn’t get the job,” said Lisa Greene-Lewis, a certified public accountant and tax expert at TurboTax.

Tax preparation fees: You can’t write off any costs from getting help with your taxes from 2018 through 2025 under the new tax law changes. There’s one exclusion: Self-employed workers can still deduct these services as a business expense.

Charitable contributions: Since the standard deduction claimed by individuals or couples has nearly doubled, fewer people will itemize and you must itemize in order to deduct charitable donations from your taxes.