There have been a number of court rulings from various states around the country that we wanted to call to your attention as they impact issues on which we’ve reported and about which you may have concerns. First off, the California Supreme Court last week defined “premium pay” as the regular rate of pay used for overtime payment purposes under Labor Code Section 510, rather than base hourly rate an employee is paid. The question of defining “regular rate of pay” as a penalty payment for those instances where an employer is found to have failed to provide a compliant meal, rest or recovery period arose in the case of Ferra v. Loews Hollywood Hotel LLC. Under the court’s ruling, that penalty as required by the state Labor Code (Section 226.7) is to be calculated including all nondiscretionary payments during a pay period, including straight time, shift differentials, bonuses, etc. In Iowa, the state Supreme Court narrowed some of the applicability of a ban the box law that was enacted a year ago in the city of Waterloo, Iowa. Although employers are still restricted from inquiring about an applicant’s criminal history until a job offer is made, they no longer must meet a higher standard when determining whether to reject a candidate with a criminal record. And finally, last month a King County Superior Court upheld a payroll tax passed by the Seattle City Council last year that taxes businesses with a payroll greater than $7 million that pay high salaries. Often referred to as the Amazon tax, the JumpStart Seattle tax was passed in 2020 to generate additional revenue to help the city recover from the economic fallout of the coronavirus pandemic and will apply to salaries above $150,000. The Seattle Metropolitan Chamber of Commerce has said it will appeal the decision and continue to fight the tax