Reporting Obligations and Penalty Relief for Tax Year 2025 Under the OBBBA

The One Big Beautiful Bill (OBBB) introduces new individual tax deductions effective from tax year 2025 through 2028. These include deductions for qualified tips received in certain occupations, qualified overtime compensation, interest paid on car loans for personal-use vehicles, and ... Read More

Columbus, OH Adopts Salary Transparency Law

Columbus mayor Andrew Ginther has signed a new law that, starting December 3, 2025, will prohibit employers with 15 or more employees in the City of Columbus from asking about a job applicant’s salary history and will require them to ... Read More

New York Secure Choice Program: Employer Registration Now Open

New York has officially opened employer registration for the Secure Choice Savings Program, a state-run retirement initiative established in 2021 under New York General Business Law Article 43. The program is designed to provide Roth IRAs for private-sector employees who ... Read More

City of Rochester Expands Anti-Discrimination Ordinance

The Rochester City Council has unanimously approved Ordinance No. 2025-283. The ordinance incorporates the city’s sanctuary policy into municipal law and expands anti-discrimination protections. It applies to employers, businesses contracting with the city, and places of public accommodation. The ordinance ... Read More

California Establishes New Penalties for Employers Who Fail to Pay Wage Judgments

California has enacted Senate Bill 261, which amends existing law to strengthen enforcement against wage theft and improve collection of unpaid wage judgments. Under SB 261, employers who fail to satisfy final judgments for unpaid wages will face additional consequences. ... Read More

Department of Labor Issues Opinion Letters on Emergency Pay, Tip Pooling, Family and Medical Leave, and FLSA Compliance

The Department of Labor recently published four opinion letters designed to promote clarity, consistency, and transparency in the application of federal labor standards. The letters address emergency pay, tip pooling, family and medical leave, and Fair Labor Standards Act compliance, ... Read More

New York City Amends Safe and Sick Time Act

New York City has enacted Int. 780-A, amending the city’s Earned Safe and Sick Time Act (ESSTA) and aligning it with the Temporary Schedule Change Act (TSCA). The amendments expand the permissible uses of ESSTA leave to include caregiving for ... Read More

California Adjusts Overtime Exemption for Computer Software Employees

California Labor Code Section 515.5 provides that certain computer software employees are exempt from the overtime requirements stipulated in Labor Code Section 510 if certain criteria are met. One of the criteria is that the employee’s hourly rate of pay ... Read More

Maryland Paid Family and Medical Leave Update – Proposed Regulations

As you know, beginning in January 2028, Maryland will implement a paid family and medical leave program designed to support workers needing time off to care for themselves or a family member. Eligible employees will receive job protection and financial ... Read More

California Enacts Transparency in Frontier Artificial Intelligence Act

California has enacted the Transparency in Frontier Artificial Intelligence Act (TFAIA) through Senate Bill 53, effective January 1, 2026. The law targets large developers of “frontier models,” defined as models requiring more than 10^26 operations during training, fine-tuning, or modification, ... Read More

California Passes Law to Protect Workers from Silica Exposure in Stone Fabrication

California has enacted Senate Bill 20 to address the growing health risks associated with occupational exposure to crystalline silica in the artificial stone fabrication industry. The bill responds to an increase in silicosis cases among workers who perform high-exposure tasks ... Read More

Cuyahoga County, OH Adopts CROWN Act

On October 14, 2025, Cuyahoga County became the first county in Ohio to pass legislation prohibiting discrimination based on natural hairstyles. Modeled after California’s CROWN Act (Creating A Respectful and Open World for Natural Hair), the law applies to employment, ... Read More