H.R. 1 became law as Public Law 119-21, the “One Big Beautiful Bill Act” or “OBBBA,” on July 4, 2025. Although several of the most significant employer-facing provisions affected operations in 2025, the focus shifts to full...more
As we wrote on July 14, 2025, the One Big Beautiful Bill Act (OBBA) contains a provision providing a tax deduction for employees’ overtime income in 2025 through 2028....more
W-2s and 1099s will not have new fields this year, but the IRS has now provided guidance on how employees can still claim tax deductions for tips and overtime pay. This is our fourth update on the evolving tips and overtime...more
The clock is ticking on 2025 payroll reporting, but the IRS just threw employers a lifeline. If your organization has been struggling to understand how to implement the new tips and overtime reporting requirements from the...more
A new Alabama law clarifies the types of overtime wages exempt from state withholding, prompting the Alabama Department of Revenue to promulgate new rules. Last year, the Alabama Legislature enacted Act 2023-421,...more
Many employers offer employees the option to use the employer’s cafeteria plan to opt-out of group health plan coverage and receive taxable cash payments. As open enrollment gears up this fall, it is important for employers...more
It has been a little less than a month since President Donald Trump took office, and employers are anxious to see what changes the new administration will make that will affect both businesses and employees. President Trump...more
The U.S. Equal Employment Opportunity Commission (“EEOC”) announced last week that, starting in March 2018, it will collect summary pay data from private employers (including federal contractors and subcontractors) with 100...more
On September 29, 2016, the Equal Employment Opportunity Commission (EEOC) announced that starting in March 2018, it will collect summary employee pay data from certain employers on revised EEO-1 Reports. The announcement...more
The United States Supreme Court upheld the Affordable Care Act (the "Act") in a recent decision involving the use of the insurance exchanges. Employers are now certain that they must deal with the requirements of the Act...more