CAPLAW eNews Bulletin - February 2018 No Images? Click here In This Edition • Tax Reform Implications for CAAs • #MeToo in the Workplace Top Tax Reform Implications for CAAs The Tax Cuts and Jobs Act (the Tax Act), which was passed by Congress on December 20, 2017 and signed into law by President Trump two days later, represents one of the most significant overhauls of the U.S. tax code in recent years. In addition to the wide-ranging implications for businesses, employers, and individuals, the Tax Act contains numerous provisions that will affect tax-exempt organizations and their employees. Most provisions in the Tax Act are effective for the tax year beginning January 1, 2018, though some provisions have a different implementation date, as discussed below. This article highlights some of the more important changes affecting Community Action Agencies (CAAs). Read more. #MeToo in the Workplace: Preventing and Responding to HarassmentIn the wake of numerous high-profile sexual harassment claims, employers, including Community Action Agencies (CAAs), are examining their organizational cultures, policies, and procedures to ensure that they are providing a workplace free from harassing behavior and unlawful retaliation. A few resources to help CAAs better understand their obligations as well as assess their current practices include: this article from the law firm Fisher Phillips, which lists steps an employer can take now to strengthen its ability to address sexual harassment concerns in the workplace; as well as this short video and article from the law firm Littler Mendelson, which provide tips for handling sexual harassment claims and ways to approach #MeToo social media posts. See also CAPLAW’s homepage for additional webinars and trainings that aim to help employers prevent harassment and protect their organizations. 10 Data Security Tips to Protect Your CAA CAAs constantly collect and store information relating to clients, employees, donors, and other stakeholders. This information often includes sensitive and confidential data that is subject to a variety of federal and state privacy protections. In light of recurring high-profile data breaches and inadvertent disclosures of confidential information, CAAs should take steps to evaluate and mitigate their data security risks. The following are some recommended practices to help avoid data breaches and the accidental disclosure or release of confidential information. Read more. 2019 Head Start Duration Requirements WaivedThe Secretary of the U.S. Department of Health and Human Services (HHS) has waived the requirement that at least 50% of a Head Start grantee’s center-based program slots meet the new full-day, full-year duration requirements promulgated under the Head Start Performance Standards. The Secretary determined that current Head Start appropriations are not sufficient to support the increase without forcing programs to make substantial cuts to total funded enrollment. For now, center-based programs must continue to provide, at a minimum, planned class operations for at least 160 days per year (if they operate for 5 days per week) or at least 128 days per year (if they operate for 4 days per week). Note that the waiver does not affect the Secretary’s authority to determine on or before February 1, 2020 whether to maintain or lower the duration requirements slated to go into effect on August 1, 2021 (which require Head Start programs to provide full-day, full-year services for 100% of their slots). Early Head Start center-based programs must still meet the requirement to provide 1,380 annual hours of planned class operations by August 1, 2018. For more information about the Head Start duration requirement and the waiver of it, see the Federal Register notice. OHS Update on Reporting Health and Safety Incidents The Office of Head Start (OHS) recently issued a letter to all grantees addressing an uptick in reports of child and health safety incidents. While OHS stressed its zero tolerance for any situation that places a child in harm’s way, it explained that grantees’ eagerness to comply with the Head Start Performance Standards is likely resulting in the reporting of events that are not significant incidents and do not harm or endanger children. The two Performance Standards at issue require grantees to report “significant incidents affecting the health and safety of program participants” and to implement standards of conduct which ensure that all staff, consultants, contractors, and volunteers implement positive strategies when interacting with children, not endanger the health and safety of children, and ensure that no child is left unsupervised or alone. 45 C.F.R. §§ 1302.102(d)(ii), 1302.90(c). In an effort to avoid further unnecessary reporting, OHS suggests grantees work with management, their boards, Health Advisory Committees, mental health consultants and local/state licensing agencies to develop guidelines that differentiate between practices and/or behaviors that need improvement but do not harm/endanger children versus those that do harm/endanger children. Also, OHS clarified that its expectation is not immediate termination for any staff who violate the standards of conduct; rather, OHS directs grantees to follow their personnel policies and procedures and assess situations holistically when determining appropriate next steps. Head Start Stakeholders Comment on Designation Renewal SystemThe Office of Head Start’s (OHS) issued a public request for comment on specific changes it is considering in an effort to improve the Classroom Assessment Scoring System (CLASS) condition of the Designation Renewal System (DRS). In addition to inviting general feedback on the DRS, OHS requested public comments on the following changes being considered: removal of the “lowest 10 percent” provision of the CLASS condition; increase of the minimum threshold for the Emotional Support and Classroom domains to a score of 5; removal of the minimum threshold for the Instructional Support domain; and establishment of authority for the Secretary of HHS to set an absolute minimum threshold for the Instructional Support domain prior to the start of each fiscal year to be applied for DRS CLASS reviews in the same fiscal year. The National Head Start Association (NHSA) and other stakeholders submitted comments which are available for review at the federal Regulations.gov website. This e-News Bulletin is part of the Community Services Block Grant (CSBG) Legal Training and Technical Assistance (T/TA) Center. It was created by Community Action Program Legal Services, Inc. (CAPLAW) in the performance of the U.S. Department of Health and Human Services, Administration for Children and Families, Office of Community Services Cooperative Agreement – Grant Award Number 90ET0467-01-00. Any opinion, findings, conclusions, or recommendations expressed in this material are those of the author(s) and do not necessarily reflect the views of the U.S. Department of Health and Human Services, Administration for Children and Families. The contents of this publication are intended to convey general information only and do not constitute legal advice. Any communication through this publication or through CAPLAW’s website does not constitute or create an attorney-client relationship. If you need legal advice, please contact CAPLAW or another attorney directly. |