As the calendar turns to the second half of 2025, the payroll landscape stands at a pivotal juncture shaped by sweeping legislative proposals, landmark Supreme Court decisions, and evolving federal agency priorities.
At the forefront is the “One Big Beautiful Bill Act,” a high-profile legislative package that could redefine payroll tax policy by permanently extending key provisions of the Tax Cuts and Jobs Act (TCJA) and introducing new exemptions for overtime pay and employee tips.
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