Since our original post detailing the tracking and reporting requirements imposed by the One Big Beautiful Bill Act (“OBBBA”) for federal tax deduction of qualified overtime compensation (i.e., Fair Labor Standards Act (FLSA) overtime), the IRS has announced significant guidance for 2025 reporting.
For Tax Year 2025, Employers Are Not Required to Separately Report Qualified
Under the Meyers‑Milias‑Brown Act (MMBA), a California public agency’s decision to contract out bargaining unit work is usually within scope of representation. PERB has found a majority of such decisions negotiable – especially where the outsourcing is driven by labor-cost or staffing considerations and does not change the agency’s core mission or services. If outsourcing
Senate Bill 627, also known as the No Secret Police Act (“Act”) was signed by Governor Newsom on September 20, 2025. The Act takes effect on January 1, 2026; an urgency clause in a prior version of the legislation that would have made it effective immediately was not included in the final version.
The One Big Beautiful Bill Act (“OBBBA”), approved by Congress and signed into law by President Trump on July 4, 2025, created a new, federal overtime tax deduction that employees can claim on their federal tax returns. The tax deduction applies retroactively to the beginning of 2025 and will terminate on December 31, 2028, unless
California’s public labor relations statutes require public employers to respond to a labor union’s requests for information (RFI’s) in a timely manner. In fact, the definition of “meet and confer in good faith” includes the obligation to freely exchange information.
With statutory compliance hanging in the balance, it’s important for employers to know how to
During a Starbucks “listening session,” in 2022, in response to an employee’s attempt to discuss the benefits of unionization and Starbucks’ alleged unfair labor practices at other stores, former CEO Howard Schultz proclaimed, “If you’re not happy at Starbucks, you can go work for another company.” The National Labor Relations Board (NLRB) held that the
Since the 2018 United States Supreme Court decision in Janus v. AFSCME prohibited public sector labor unions from charging agency fees to non-members, public sector labor unions have sought methods to incentivize union membership. For example, the state legislature recently amended the Meyers Milias Brown Act permitting labor unions who represent public safety officers to
Senate Bill (SB) 399, the “California Worker Freedom from Employer Intimidation Act” (“Act”), will prohibit compelled attendance at employer-mandated meetings to discuss political and religious matters, including the decision to join or support a labor union. The Act adds the new Labor Code section 1137, and is effective January 1, 2025.
Prohibition Against Employer-Mandated Political
Assembly Bill 1484, which enhances the representational rights of temporary employees of California local government agencies, was recently signed into law by Governor Newsom. While the Meyers Milias Brown Act (MMBA) (Government Code section 3500 et seq.) currently gives temporary employees of public sector agencies the right to form, join, and be represented by