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

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

On November 15, 2024, a federal judge in the Eastern District of Texas blocked the Department of Labor’s (“DOL”) newly issued salary rules for exempt status under the Fair Labor Standards Act (“FLSA”).

The new rules, which took effect July 1, 2024, increased the minimum salary threshold required in order to qualify for overtime-exempt status

Though technological innovation is always happening, in the past year there has been an almost inescapable reference to a decades-old science fiction term: AI, or Artificial Intelligence.  Seen as a watershed moment of research and development in the past, AI is now a buzzword for content creation, software features, and product design.  Whether you are

In Cadena v. Customer Connexx LLC, decided on July 10, 2024, the United States Court of Appeals for the Ninth Circuit (which includes California) recently affirmed the applicability of the “de minimis” doctrine, which provides that under the Fair Labor Standards Act (FLSA) employers are not required to pay wages for work performed before or

The days are getting longer and the vacation requests are piling up. If your agency uses compensatory time off, or “CTO,” granting vacation requests can be tricky when everyone wants to take time off at the same time.

What is CTO?

The Federal Labor Standards Act (“FLSA”) requires employers to pay employees at least 1.5x