What Employers Need to Know about the One Big Beautiful Bill Act
The
One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, is the
most expansive federal legislation impacting employers since the Tax Cuts and
Jobs Act. This sweeping law includes retroactive provisions to January 1, 2025,
and will have cascading compliance effects through 2028. At its core, the OBBBA
creates complex new reporting, tax, and benefits obligations for
employers—especially those in industries with tipped workers, hourly employees,
or high-turnover staffing models.
Employers
must now navigate new payroll deduction opportunities tied to employee
qualified tips and overtime, requiring updates to payroll software, withholding
procedures, and employee communications. The law also introduces mandatory
reporting changes to W‑2 forms, including new line items
and occupational coding for tipped and overtime-eligible employees.
Additionally,
the bill significantly alters the benefits landscape, including permanent
telehealth HSA expansions, increased Dependent Care FSA limits, expanded
employer-provided child care credits, and the option to facilitate “Trump
Accounts” for employee family saving.
At
the compliance level, employers face heightened enforcement risk, particularly
in the area of immigration, with ICE audit expansion, new I‑9
verification scrutiny, and the introduction of non-waivable per-hire
immigration fees. These measures necessitate internal audits of hiring and
verification practices to avoid steep penalties.
This
session will decode the law’s complex provisions and focus exclusively on what
HR, Payroll, Legal, and Operations professionals must do now to comply, adapt,
and benefit.
Key
Areas:
· Structure and limits of no‑tax
deductions for qualified tips & overtime; income-phaseout thresholds
·
Reporting obligations: required W‑2
and 1099 fields, occupation codes, and Treasury guidance
·
Tip-pooling & FLSA compliance:
navigating legal risk when modifying tip policies
·
Payroll system updates: capturing
premiums, overtime reporting, and recalibrating classification
·
Enhanced benefits regime: HSAs, FSA
expansion, ACA Marketplace options
·
Immigration and hiring scrutiny:
analysis on ICE inspections and I‑9
verifications
·
Medicaid/SNAP changes: employer role
in benefits eligibility and communications
·
Retroactive & phased compliance:
mandatory adjustments for tax year 2025 implementable now, with rolling
deadlines through 2028
Why You
Should Attend:
Payroll Modernization: Learn about tracking qualified tips
and overtime separately on W‑2s.
Immigration Compliance: Understand new compliance
requirements surrounding ICE audits, non-waivable employer fees, and
verification processes.
Benefit Plans 2.0: Explore updates to HSAs, dependent‑care FSAs, ACA options, Trump
Accounts, and vehicle loan interest deductions.
Tax Policy Overview: Contextualize employer impacts
amidst SALT cap increases, Medicaid work rules, and SNAP cuts.
Risk Mitigation: Avoid pitfalls in tip-pooling,
overtime reclassification, and labor-law compliance.
Who
Should Attend:
Whether you are an employer,
Human Resources professional, supervisor or in-house counsel seeking to create
a supportive workplace culture or an employee navigating the dynamics of all
the recent changes to Labor & Employment Law, this class will provide
valuable insights and practical guidance.
Instructor

President of Wagner HR
For more than twenty-five years, Jacquiline Wagner, Esq., the proud President of Wagner HR, has been representing, advising and training business owners, employers, supervisors and Human Resources professionals in all aspects of Employment Law. Stemming from her seasoned experience, Jacquiline has designed an effective proactive system tailored to cultivate the emotional intelligence of leadership, maximize the full potential of employees and effectively reduce the risk of Employment litigation.
Credits

Opty learn is recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® or SHRM-SCP® recertification activities.
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What Employers Need to Know about the One Big Beautiful Bill Act
|
HR & Payroll |
|
Oct 23rd 2025 03:00 PM ET |
|
60 Minutes |
|
Jacquiline Wagner |
Purchase Options
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LiveLive session is a live webinar which you access through your computer and headphones and you can ask your questions directly to our speaker.$ 165
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RecordedRecorded session is a recorded format of live webinar which you can access anytime at your convenience without any time limit.$ 155
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E-transcriptE-transcripts is a text version of a live webinar which you will get in pdf format.$ 155
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Live + RecordedIn live and recorded session you can access your live webinar and also access your recorded part of the webinar for your reference.$ 175
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Live + Recorded
+ E-transcriptLive session is a live webinar which you access through your computer and headphones and you can ask your questions directly to our speaker. Recorded session is a recorded format of live webinar which you can access anytime at per your convenience without any time limit. E-transcripts is a text version of a live webinar which you will get in pdf format.$ 185 -
Recorded + E-transcriptRecorded session is a recorded format of live webinar which you can access anytime at your convenience without any time limit. E-transcripts is a text version of a live webinar which you will get in pdf format.$ 175
-
Live + E-transcriptLive session is a live webinar which you access through your computer and headphones and you can ask your questions directly to our speaker.$ 175
-
Recorded with CopyrightE-transcripts is a text version of a live webinar which you will get in pdf format. Copyright is a recorded session which you can share with your colleagues.$ 195
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