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OBBBA Statute

The statute that sets annual caps for the deduction of qualified overtime compensation.

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Jan 31, 2026
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How will employers calculate and document 'qualified overtime compensation' to meet 2026 W‑2 reporting requirements?

Beginning with employers must separately capture and report the portion of overtime pay that is an FLSA-required premium above an employee’s regular rate—“qualified overtime compensation”—on Form W‑2 ...