PODCAST- IMLA's 5 things to know for December 21st, 2017.<https://soundcloud.com/internationalmunicipallawyersassociation/5-things-to-know-for-december-21st> Click here<http://imla.org/images/links/2018/IMLA-Podcast-Dec21.pdf> to view the script/links or view below. For the International Municipal Lawyer's Association - IMLA's 5 things to know for December 21st. Today we celebrate the winter solstice and for those of us in the Northern Hemisphere begin the march towards more daylight. 1. As we reported a few days ago a battle rages between the Archdiocese of Washington and the Metro system over what can appear as advertising on the system's limited public forum. An appeal of the lower court decision denying relief to the Archdiocese was affirmed in an appeal of the denial of the preliminary injunction by the Court of Appeals for the DC Circuit yesterday. https://www.cadc.uscourts.gov/internet/opinions.nsf/0/849698F7DDF0D1A4852581FC0067570B/$file/17-7171-1709800.pdf 2. In another First Amendment action, Eugene Volokh in his blog reports on a case from Michigan where an abortion protester was arrested for violating a prohibition against signs on sidewalks. The case should remind local government leaders to warn their police and code enforcement officials regarding how these matters must be handled: Do not refer to the content of the sign when enforcing the law. There's a lot not to agree with when reading Mr. Volokh and in this case, we can question whether the court was correct in finding fault with the ordinance, but once the officer commented on the content of the sign as to why it was illegal - the constitution was violated. We'll have more discussion of this case in our workgroups on code enforcement and civil rights defense. http://reason.com/volokh/2017/12/20/court-upholds-right-to-display-signs-dep 3. Because everyone seems to be slowing down for the holidays, let's look at a case decided a couple months ago from South Carolina. There the state Supreme Court concluded that the State DOT violated that state's constitution when it inspected private bridges in a gated community. Doing so expended public funds for a private purpose - the case is a great reminder that most states prohibit the expenditure of public funds for private purposes. SLOAN v SCDOT http://www.sccourts.org/opinions/HTMLFiles/SC/27738.pdf 4. The Tax Bill passed yesterday includes a minefield of changes including a significant change for employees and employers on the issue of subsidized commuting expenses. You'll need to discuss the issue with your tax advisor, but it looks as if subsidies are now reportable income to the employees who get them. SEC. 13304. LIMITATION ON DEDUCTION BY EMPLOYERS OF EXPENSES FOR FRINGE BENEFITS subsection c. https://www.congress.gov/bill/115th-congress/house-bill/1/text/eas2? 5. In one of the closest elections in the country, the control of the Virginia Legislature is left to chance. A three judge panel counted one challenged vote that tied the election for state delegate which now must be decided by chance. If the Republican wins, that party has a majority. If the Democrat wins, the legislature is tied up at 50-50. https://www.huffingtonpost.com/entry/virginia-house-of-delegates-tie_us_5a3a8f89e4b025f99e13e47f IMLA's Distance Learning program offers timely discussion on current topics not just for lawyers. The issues discussed inform policies and discussions across the spectrum of local government officials' need to know. Joining IMLA allows members to get up to date training and information on a wide range of legal issues. Sign up at www.imla.org<http://www.imla.org>. Not a member? Contact us. Have a great solstice and make it an inspirational one. Charles W. Thompson, Jr. Executive Director and General Counsel International Municipal Lawyers Association, Inc. 51 Monroe Street Suite 404 Rockville, Maryland 20850 202-466-5424 x7110 Direct: 202-742-1016 Cell: 240-876-6790 Plan ahead: IMLA's Annual Seminar and Section 1983 Defense Conference - April 20- April 23, 2018 Washington, DC Support Houston! Come to our Annual Conference in beautiful downtown Houston - October 17-21, 2018 - Come to both Seminar and Conference for bundled rate at www.imla.org<http://www.imla.org/> [cid:image001.png@01D362C7.24D32E30]<https://www.facebook.com/IMLA-259977855541/>[cid:image002.png@01D362C7.24D32E30]<https://www.linkedin.com/company/15375790/> [cid:image003.png@01D362C7.24D32E30] <https://twitter.com/imlalegal> [SoundCloud Icon] <https://soundcloud.com/internationalmunicipallawyersassociation>