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Lowndes

One Big Beautiful Bill Act: Major Tax & Benefit Changes Ahead for Employers in 2026

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On July 4, 2025, President Donald Trump signed the One Big Beautiful Bill Act (OBBBA) into law. While the legislation addresses broad economic and social issues, several provisions stand out for employers. From enhanced tax...more

Stoel Rives LLP

Highlights of the “No Tax on Overtime” Provision of the OBBBA

Stoel Rives LLP on

New deduction - - Effective for 2025 (retroactive to January 1, 2025) through 2028, a deduction is allowed for qualified overtime compensation received during the taxable year...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

States Redraw the Rules on Child Labor

Child labor laws have changed in several states this year with some states tightening restrictions on child labor and other states loosening their rules. California, Indiana, Michigan, Nevada, and Virginia are among the...more

Whiteford

Client Alert: How the “One Big Beautiful Bill Act” Impacts Employers, Employees and Contractors

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The recently enacted One Big Beautiful Bill Act (the “Act”) introduces several significant amendments to the Internal Revenue Code (“IRC”) that directly affect U.S. employers and employees. Key provisions—particularly the...more

Pillsbury Winthrop Shaw Pittman LLP

Navigating Tip and Overtime Deductions Under the OBBBA: What Employers Need to Know Now

New federal tip and overtime deductions effective in 2025 require employers to reassess payroll, reporting and compliance practices across jurisdictions. The OBBBA introduces new federal deductions for qualified tips and...more

McGlinchey Stafford

Tax Deductions on Tips and Overtime Under Trump Tax Plan

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On July 4, 2024, President Trump signed the “Big Beautiful Bill,” which contains two provisions that provide federal income tax deductions on both tips and overtime compensation beginning January 1, 2025, through December 31,...more

Haynes Boone

The One Big Beautiful Act Explained for Employers: What It Means for Overtime, Tips and Taxes

Haynes Boone on

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law. It includes two federal tax deductions for a portion of an eligible worker’s tips and overtime earnings. Effective for 2025 through...more

Jackson Lewis P.C.

DOL Resurrects PAID Program: Employers Can Self-Report, Resolve Violations

Jackson Lewis P.C. on

The Department of Labor’s Wage and Hour Division (WHD) has relaunched its voluntary Payroll Audit Independent Determination (PAID) program, the agency announced July 24, 2025. The PAID program is an opportunity for employers...more

Ice Miller

The U.S. Department of Labor Confirms to Employers That a Little Self-Reflection is a Good Thing

Ice Miller on

On July 24, 2025, the U.S. Department of Labor (DOL) issued a news release describing several programs available to employers, unions, and benefit plan administrators designed to strengthen protections for employees, while...more

Akerman LLP - HR Defense

What Employers Need to Know About No Tax on Tips and No Tax on Overtime

The “One Big Beautiful Bill Act” (OBBBA), the sweeping, comprehensive budget legislation enacted on July 4, 2025, seeks to fulfill several key campaign promises of President Donald Trump. Among those promises, the OBBBA makes...more

McAfee & Taft

OBBB’s new tax deductions on tips and overtime impact employees and employers

McAfee & Taft on

Earlier this month, President Trump signed the “One Big Beautiful Bill” (OBBB) into law, which contains two key provisions that are likely to be very popular with employees. Those provisions provide federal income tax...more

Womble Bond Dickinson

Unlocking Savings: New Tax Breaks for Overtime and Tips - What Employers Need to Know

Womble Bond Dickinson on

In a sweeping move set to reshape employee paychecks, the newly enacted One Big Beautiful Bill Act (OBBBA) introduces two significant federal tax deductions for hourly workers: one for overtime pay and another for tip income....more

Foley & Lardner LLP

Overcomplicating Overtime: How Employers Need to Assess the One Big Beautiful Bill’s Overtime Tax Changes

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One of the fastest trending topics in the employment and taxation blogosphere in recent weeks has been the passage of the One Big Beautiful Bill Act (OBBBA), which, among other provisions, allows for a tax deduction of up to...more

Rumberger | Kirk

The “Big Beautiful Bill” & Potential FLSA Pitfalls: What Employers Need to Know on “No Tax on Tips & Overtime” Provisions

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On July 4, 2025, as part of the One Big Beautiful Bill Act (Act), provisions titled “No Tax on Tips” and “No Tax on Overtime” were signed into law. These provisions created new individual income tax deductions for qualified...more

Offit Kurman

Understanding the New Overtime Tax Policies in the Big Beautiful Bill

Offit Kurman on

In this week's episode of OK at Work, attorneys Sarah Sawyer and Russell Berger break down the recently passed 'big, beautiful bill' and its implications for employers and employees regarding new tax policies on overtime...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

It’s Official - No Tax on Tips, No Tax on Overtime Through 2028

One of President Donald Trump’s 2024 campaign messages was a promise to implement a no-tax-on-tips and no-tax-on-overtime law. On July 3, 2025, the U.S. Congress passed the “One Big Beautiful Bill,” and President Trump signed...more

Littler

What Employers Need to Know About No Tax on Tips and No Tax on Overtime

Littler on

On July 3, 2025, the U.S. House of Representatives narrowly passed H.R.1, the so-called “One Big Beautiful Bill Act,” ending a dramatic journey through Congress that dominated headlines in recent weeks. President Donald J....more

Conn Maciel Carey LLP

The One Big Beautiful Bill’s Overtime and Tax Provisions – Employer Consequences

Conn Maciel Carey LLP on

As we await the House of Representatives’ vote on the One Big Beautiful Bill, let’s highlight two key provisions that may soon impact employers and employees alike. The Senate bill under consideration before the House of...more

Fisher Phillips

3 New Laws for Virginia Employers Went Into Effect on July 1: Are You Prepared?

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July 1 marked the effective date for three new laws that will create new rights for workers and new obligations for employers in Virginia: - Expansion of Non-Compete Ban – Virginia employers are now prohibited from...more

Fox Rothschild LLP

House and Senate Overtime and Tip Tax Proposals: What Employers Need to Know

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Competing House and Senate bills have the potential to reshape how the IRS taxes tips and overtime wages. The Senate recently passed the “No Tax on Tips Act” while the House budget reconciliation bill proposes deductions for...more

Spilman Thomas & Battle, PLLC

Being Clear with Your Employees’ Paychecks; Pay Transparency on the Rise

One trend we see continuing in 2025 is state and local laws requiring employers to be more transparent in how they pay their employees. These requirements come in two varieties. First, more states and cities are requiring...more

Jackson Lewis P.C.

Georgia Bill Introduced to Not Tax Overtime Compensation: 4 Employer Considerations

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A bill introduced in the Georgia state legislature, if passed, would exclude overtime compensation from Georgia state income taxes starting in 2026. House Bill 375 (H.B. 375), introduced on Feb. 11, 2025, would exclude from...more

DCI Consulting

This Year’s CA Pay Reporting Cycle Has Arrived

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The State of California’s Civil Rights Department (CRD) has released key dates for the upcoming pay data reporting cycle. As highlighted on the CA Pay Data Reporting webpage, the 2024 cycle will begin with the portal opening...more

FordHarrison

Illinois One Day Rest in Seven Act and Meal Break Law: How Employers Can Protect Themselves

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Real World Impact: A recent increase in complaints under the Illinois One Day Rest in Seven Act (ODRISA) highlights the necessity for Illinois employers to be familiar with the requirements of this law....more

Amundsen Davis LLC

Ohio Employers: New Pay Stub Protection Act Requirements

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Ohio businesses, take note: A new state law requires employers to provide employees with detailed earnings and deductions statements. Before this, Ohio was one of few states where employees did not have the right to receive...more

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