Nebraska Enacts Mini-WARN Act – On April 14, 2026, Nebraska enacted the Nebraska Worker Adjustment and Retraining Notification Act (Act), which requires covered employers to give 90 days’ advance notice prior to a mass layoff or business closing. The Act takes effect on July 18, 2026.
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On April 13, 2026, the U.S. Department of the Treasury (Treasury) and IRS issued final regulations on the “No Tax on Tips” provision enacted under the One Big Beautiful Bill Act (OBBBA). The final regulations are effective on June 12, 2026.
Background – On July 4, 2025, President Donald Trump signed a tax and spending bill, commonly referred to as the OBBBA, into law. Among other provisions, the OBBBA allows certain workers an above-the-line deduction for “qualified tips” and “qualified overtime compensation” for taxable years beginning after Dec. 31, 2024, and ending for taxable years beginning after Dec. 31, 2028. Individuals must earn $150,000 or less ($300,000 if married filing jointly) in 2025 to be eligible for the tip deduction. The maximum deduction for tip income is capped at $25,000 per year, and the deduction applies only to cash tips, which include tips that are charged and tips received under a tip-sharing agreement.
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The U.S. Department of Labor’s (DOL) Wage and Hour Division (WHD) is tasked with enforcing federal minimum wage, overtime pay, recordkeeping, and child labor requirements of the Fair Labor Standards Act (FLSA), as well as the Family and Medical Leave Act (FMLA) and a number of other employment standards and worker protections.
Generally, the WHD will initiate an investigation after a current or former employee files a complaint. In addition to complaints, the WHD selects certain businesses and industries for investigation. Occasionally, several organizations in a specific geographic area will be examined.
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Question: Can I deduct the value of a company-provided laptop from our terminated employee’s final paycheck if he doesn’t return it?
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Artificial intelligence (AI) has fundamentally altered how many employees perform their jobs, resulting in greater efficiency and increased productivity. Employers are seeking the use of AI to make their companies more productive and profitable.
While AI can be an extremely valuable tool in the workplace, its improper use may lead to costly mistakes and lawsuits for employers. Having a clear written policy on the use of AI in the workplace can help employees use such systems properly and reduce the risk of costly mistakes.
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Artificial intelligence (AI) is transforming how organizations recruit, communicate, and operate. Unfortunately, the same tools that are streamlining HR workflows are also fueling a new wave of sophisticated scams. From deepfakes of CEO voices to fake job applicants submitting AI‑generated resumes, threat actors are exploiting AI to create more believable, personalized, and scalable attacks. For managers and HR teams, often the first line of communication with external candidates and vendors, understanding how these scams work can help offer a first line of defense against common, preventable scams.
Continue readingCalifornia Employee Leave Laws (Frequently Asked Questions) – California employers are obligated to comply with many state laws providing employee leave in a variety of situations. These answers to frequently asked questions address common issues raised by the state’s major leave compliance mandates.
Continue readingEnsuring employees receive proper meal periods and rest breaks is a foundational component of workplace compliance and employee well-being. The Fair Labor Standards Act (FLSA) does not require employers to provide meal periods and rest breaks for their employees. However, if an employer chooses to provide meal periods or rest breaks, the employer must comply with the FLSA’s meal periods and rest breaks requirements. As a general rule, rest breaks—breaks of five to 20 minutes—are considered hours worked, but bona fide meal breaks—breaks of 30 minutes or longer—are not covered under the FLSA.
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The Americans with Disabilities Act (ADA) prohibits discrimination against people with disabilities and requires reasonable accommodations. Signed into law in 1990 by President George H. W. Bush, the ADA applies to companies with 15 or more employees. We recently released the following 2 articles related to updated guidance and best practices related to the ADA:
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