Overtime Laws in Nebraska 2026: Pay Rates, Exemptions & Tax Deduction (2026)
⚠️Informational only — not legal or tax advice.
Guide for Nebraska overtime laws 2026
Last verified: March 5, 2026
Next scheduled review: June 5, 2026
Table of Contents
- Nebraska Overtime Laws at a Glance (2026)
- Does Nebraska Have Its Own Overtime Law?
- How Overtime Pay Is Calculated in Nebraska
- Who Is Exempt from Overtime in Nebraska?
- Overtime Tax Deduction: “No Tax on Overtime” (2025–2028)
- Can an Employer Require Overtime in Nebraska?
- Industry-Specific Overtime Rules in Nebraska
- How to File an Overtime Wage Complaint in Nebraska
- Penalties for Overtime Violations in Nebraska
- Nebraska Overtime Law Updates (2025–2026)
- Frequently Asked Questions
- Sources and Verification
Nebraska Overtime Laws at a Glance (2026)
| Details | |
|---|---|
| Overtime threshold | 40 hours per workweek |
| Overtime pay rate | 1.5× regular rate of pay |
| State minimum wage (2026) | $15.00/hour |
| Exempt salary threshold (2026) | Federal: $684/week ($35,568/yr) |
| Daily overtime | No — weekly calculation only |
| State enforcement agency | Nebraska Department of Labor, Labor Standards Division |
| Federal enforcement | U.S. DOL Wage and Hour Division |
| Overtime tax deduction (federal) | Up to $12,500/yr (2025–2028) — FLSA-covered workers |
| Statute of limitations | 2 years FLSA (3 years if willful) |
Governing law: Fair Labor Standards Act, 29 U.S.C. § 207; Nebraska Wage Payment and Collection Act, Neb. Rev. Stat. §§ 48-1228 to 48-1234 Last verified: March 5, 2026
Does Nebraska Have Its Own Overtime Law?
Nebraska does not have a separate state overtime statute. Overtime in Nebraska is governed by the federal Fair Labor Standards Act (FLSA).
Under the FLSA, nonexempt employees must receive overtime pay at 1.5 times their regular rate of pay for all hours worked over 40 in a workweek.
Nebraska does have a Wage Payment and Collection Act (Neb. Rev. Stat. §§ 48-1228 to 48-1234), which governs how and when wages — including overtime wages — must be paid. However, this Act does not independently create overtime rights. Under Nebraska case law, overtime wages can be claimed under the Wage Payment and Collection Act only if those overtime wages were previously agreed to by the employer and employee. Freeman v. Central States Health & Life Co., 2 Neb. App. 803, 515 N.W.2d 131 (1994). In the absence of such an agreement, overtime claims are brought under the FLSA directly.
In practice, for employers covered by the FLSA, the federal 40-hour weekly overtime standard applies throughout Nebraska.
Federal statute: Fair Labor Standards Act, 29 U.S.C. § 207 Nebraska Wage Payment and Collection Act: Neb. Rev. Stat. §§ 48-1228–48-1234 — nebraskalegislature.gov/laws/statutes.php?statute=48-1229 U.S. DOL Overtime Page: dol.gov/agencies/whd/overtime
How Overtime Pay Is Calculated in Nebraska
What Is a “Workweek”?
Under the FLSA, a workweek is a fixed, regularly recurring period of 168 consecutive hours (seven consecutive 24-hour periods). A workweek does not have to start on Monday or align with a calendar week — the employer may designate any day and time as the start of the workweek.
Each workweek stands alone. An employer cannot average hours across two or more workweeks to avoid overtime. If an employee works 50 hours in one week and 30 the next, overtime is owed for the first week regardless of the second.
Source: 29 C.F.R. § 778.104–778.105
Pay Rates
Under the FLSA, nonexempt employees in Nebraska earn overtime at the following rate:
Time-and-a-half (1.5× regular rate):
- Hours worked over 40 in a workweek
Nebraska does not require daily overtime for hours worked beyond a certain number in a single day. Overtime is calculated on a weekly basis only.
What Counts as the “Regular Rate of Pay”
The regular rate is not always the same as the hourly wage. Under the FLSA (29 C.F.R. § 778.108), the regular rate includes:
- Base hourly rate or salary equivalent
- Non-discretionary bonuses and incentive pay
- Shift differentials
- Commissions
- Piece-rate earnings
The regular rate does NOT include:
- Discretionary bonuses (e.g., holiday gifts)
- Employer contributions to benefit plans
- Vacation, holiday, or sick pay when no work is performed
Calculation Example
Example — Weekly overtime in Nebraska:
An employee earns $15.00/hour (Nebraska minimum wage effective January 1, 2026) and works 48 hours in one workweek:
- Regular pay: 40 hours × $15.00 = $600.00
- Overtime pay: 8 hours × ($15.00 × 1.5) = 8 × $22.50 = $180.00
- Total weekly gross pay: $780.00
Source: 29 U.S.C. § 207; 29 C.F.R. § 778.108–778.122; dol.nebraska.gov/laborstandards
For the current Nebraska minimum wage used in this calculation, see the Nebraska Minimum Wage page.
Who Is Exempt from Overtime in Nebraska?
Not all employees in Nebraska are entitled to overtime pay. Certain employees are classified as “exempt” under federal law.
Federal FLSA Exemption Requirements
To be exempt from overtime under the FLSA, an employee must meet ALL THREE criteria:
1. Salary basis test: Paid a predetermined, fixed salary each pay period (not hourly)
2. Salary level test: Earn at least $684 per week ($35,568 per year)
3. Duties test: Perform specific job duties in one of these categories:
| Exemption | Key duty requirement |
|---|---|
| Executive | Manages enterprise or department; directs 2+ employees; authority to hire/fire |
| Administrative | Office/non-manual work related to management or business operations; exercises independent judgment |
| Professional | Work requiring advanced knowledge in science or learning (prolonged specialized study) |
| Computer employee | Systems analysis, programming, software engineering — $684/week salary OR $27.63/hour |
| Outside sales | Primary duty is making sales away from employer's place of business |
Source: 29 C.F.R. Part 541
What Happened to the 2024 DOL Salary Threshold Increase?
In April 2024, the U.S. Department of Labor issued a final rule that would have raised the exempt salary threshold to $1,128 per week ($58,656/year) effective January 1, 2025.
On November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated that rule nationwide in Texas v. U.S. Department of Labor (No. 4:24-cv-00499).
The salary threshold remains $684/week ($35,568/year) as of 2026.
Nebraska does not set its own state exempt salary threshold. The federal standard of $684/week applies throughout the state.
Overtime Tax Deduction: "No Tax on Overtime" (2025–2028)
The One Big Beautiful Bill Act (Public Law 119-21), signed on July 4, 2025, created a new federal income tax deduction for qualified overtime compensation under Internal Revenue Code § 225.
This deduction is available for tax years 2025 through 2028.
Who Is Eligible
- Nonexempt employees covered by the Fair Labor Standards Act (29 U.S.C. § 207)
- Must have a Social Security number valid for employment
- Cannot use the Married Filing Separately filing status
Who is NOT eligible:
- Exempt (salaried) employees who do not receive FLSA overtime
- Independent contractors (1099 workers) who are not FLSA-covered
- Employees receiving overtime only under employer policy or collective bargaining agreements that exceed FLSA requirements
What Is Deductible
The deduction covers the premium portion of overtime pay — specifically the amount that exceeds the regular rate of pay.
| Overtime type | What is deductible | Example ($30/hr regular rate) |
|---|---|---|
| Time-and-a-half (1.5×) | The "half" — 1/3 of total OT pay | $15/hr per OT hour ($45 − $30) |
IRS shortcut for 2025: If you only know your total overtime pay and were paid time-and-a-half, divide the total overtime amount by 3. (Source: IRS Notice 2025-69)
| Deduction Limits | ||
|---|---|---|
| Filing status | Maximum annual deduction | Phase-out begins |
| Single | $12,500 | $150,000 MAGI |
| Married filing jointly | $25,000 | $300,000 MAGI |
| W-2 Reporting | |
|---|---|
| Tax year | Employer reporting requirement |
| 2025 | NOT required to separately report (transition year — IRS Notice 2025-62). May voluntarily report in W-2 Box 14 as "QUAL OT" or provide a separate statement |
| 2026 and later | REQUIRED to separately report qualified overtime compensation. The IRS has indicated Box 12, Code TT on the draft W-2 form for this purpose (draft form, subject to change before finalization) |
If an employer did not separately report overtime for 2025, the IRS allows employees to use “any reasonable method” to calculate the deductible amount, including payroll records, pay stubs, or one-third of total time-and-a-half overtime pay.
What This Deduction Does NOT Do
- Does NOT exempt overtime from Social Security (6.2%) or Medicare (1.45%) taxes
- Does NOT apply to state income taxes (federal deduction only)
- Does NOT change how much overtime pay an employee receives — it reduces taxable income when filing
- Does NOT apply to overtime paid solely under employer policy that exceeds FLSA requirements
Source: IRS FAQs on Qualified Overtime Compensation Deduction; IRS Notice 2025-69; IRS Notice 2025-62; IRC § 225; P.L. 119-21, § 70202; Schedule 1-A (Form 1040) Official IRS page: irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
Nebraska State Income Tax and Overtime
Nebraska imposes a state income tax. Overtime pay in Nebraska is subject to Nebraska state income tax at normal rates under the Nebraska Revenue Act of 1967 (Neb. Rev. Stat. § 77-2701 et seq.).
Nebraska does not conform to the federal overtime deduction (IRC § 225). Nebraska is a rolling conformity state — it generally adopts changes to the Internal Revenue Code automatically. However, the overtime deduction under IRC § 225 is taken after the computation of federal adjusted gross income (AGI) and before calculating federal taxable income. Because Nebraska individual income tax calculations begin with federal AGI, the IRC § 225 overtime deduction does not automatically flow through to Nebraska taxes. The Nebraska Department of Revenue confirmed this in its September 2, 2025, report on the effects of the One Big Beautiful Bill Act: “The deductions for tip income, overtime income, and car loan interest are taken after the computation of the federal AGI and before calculating federal taxable income. Therefore, these deductions will have no automatic impact on Nebraska individual income tax receipts.”
Source: Nebraska Department of Revenue, Effects of the One Big Beautiful Bill Act on the State of Nebraska’s Tax Revenue (September 2, 2025) — revenue.nebraska.gov
Pending Nebraska legislation:
LB 30 (109th Legislature, 2025, introduced by Sen. Conrad) — would provide an income tax adjustment allowing Nebraska taxpayers to subtract from federal AGI any overtime compensation earned under the FLSA. The bill was referred to the Revenue Committee in January 2025, heard on March 14, 2025, and carried over to the second session of the 109th Legislature in January 2026. As of March 2026, it remains in the Revenue Committee and has not been enacted.
Source: Nebraska Legislature, LB 30 bill history — nebraskalegislature.gov/bills/view_bill.php?DocumentID=59225
For Nebraska income tax details, see the Nebraska Income Tax page.
Can an Employer Require Overtime in Nebraska?
Under the FLSA, there is no federal limit on the number of hours an employer can require an adult employee (age 16 and older) to work in a workweek, as long as the employee is properly compensated for all overtime hours.
An employer may discipline or terminate an employee for refusing to work overtime, unless a specific law, employment contract, or collective bargaining agreement provides otherwise.
Nebraska does not have additional mandatory overtime restrictions beyond the FLSA. Nebraska is an at-will employment state. Employers may require overtime, and at-will employees who refuse may face disciplinary action.
Protections That Always Apply
Regardless of mandatory overtime policies, the following protections apply in Nebraska:
- All overtime hours must be compensated at the applicable overtime rate
- Employers cannot retaliate against employees who file wage complaints (29 U.S.C. § 215(a)(3))
- Disability accommodation requests under the ADA may limit overtime requirements
- Child labor laws restrict hours for employees under 18
Source: 29 U.S.C. § 207; 29 U.S.C. § 215(a)(3)
Industry-Specific Overtime Rules in Nebraska
Healthcare (8-and-80 System)
Under 29 U.S.C. § 207(j), hospitals and residential care facilities may use a 14-day work period as an alternative to the standard 40-hour workweek. Under this arrangement, overtime is due after 8 hours per day OR 80 hours in the 14-day period, whichever calculation results in more overtime pay for the employee.
To use the 8-and-80 system, the employer must have a prior agreement or understanding with affected employees before the work period begins.
Source: 29 U.S.C. § 207(j); dol.gov/agencies/whd/overtime
Agriculture
Under the FLSA, agricultural workers employed by smaller farms are exempt from overtime requirements. Nebraska does not impose its own state-level overtime obligation on agricultural workers. Farm workers covered by the agricultural exemption (29 U.S.C. § 213(b)(12)) are not entitled to FLSA overtime.
Source: 29 U.S.C. § 213(b)(12)
Retail and Commission Employees
Under 29 U.S.C. § 207(i), employees of retail or service establishments who are paid more than half their compensation in commissions may be exempt from overtime if their regular rate of pay exceeds 1.5 times the applicable minimum wage.
Source: 29 U.S.C. § 207(i)
Public Sector / Government Employees
State employees: Nebraska Revised Statute § 81-117 permits state agency employees to earn compensatory time off at a rate of 1.5 hours for every overtime hour worked, provided the department head approves. This comp time option is available to state government employees only; it is not available to private-sector employers.
Some Nebraska state agencies — including hospitals and caregiving facilities — may calculate overtime eligibility based on an 80-hour work period over 14 consecutive days, consistent with the FLSA’s 8-and-80 alternative for healthcare institutions.
Source: Neb. Rev. Stat. § 81-117 — nebraskalegislature.gov/laws/statutes.php?statute=81-117; 29 U.S.C. § 207(j)
Compensatory Time (“Comp Time”) Rules
Under the FLSA, private-sector employers in Nebraska cannot offer comp time in lieu of overtime pay. An employee who works overtime hours must be compensated at 1.5× their regular rate in wages, not in time off.
Public-sector employers (state and local government) may offer compensatory time off instead of overtime pay under 29 U.S.C. § 207(o), provided:
- The comp time accrues at 1.5 hours for each overtime hour worked
- A prior agreement exists between the employer and employee (or union)
- The cap is 240 hours of accrued comp time (or 480 hours for public safety, emergency response, and seasonal employees)
- Employees must be permitted to use accrued comp time within a reasonable period
Nebraska state employees are specifically authorized to accrue comp time under Neb. Rev. Stat. § 81-117.
Source: 29 U.S.C. § 207(o); Neb. Rev. Stat. § 81-117
Transportation (Motor Carrier Exemption)
Employees whose duties affect the safe operation of motor vehicles in interstate commerce may be exempt from FLSA overtime under the Motor Carrier Act exemption (49 U.S.C. § 31502). This exemption applies to drivers, driver’s helpers, loaders, and mechanics whose work affects the safety of motor vehicle operation in interstate or foreign commerce.
Source: 29 U.S.C. § 213(b)(1); 49 U.S.C. § 31502
How to File an Overtime Wage Complaint in Nebraska
Employees in Nebraska who believe they have not received proper overtime pay have two primary options:
Option 1: Nebraska Department of Labor — Wage Complaint
| Details | |
|---|---|
| Agency | Nebraska Department of Labor, Labor Standards Division |
| Online filing | dol.nebraska.gov/laborstandards/wages/WageComplaint |
| Phone | 402-471-2239 |
| ndol.laborstdsinquries@nebraska.gov | |
| Deadline | Per applicable FLSA or contractual terms |
The Nebraska Department of Labor enforces the Nebraska Wage Payment and Collection Act. Note that under Nebraska law, overtime wages may be claimed through this agency only if the employer had previously agreed to pay overtime. For claims based solely on FLSA rights, the federal route below is available.
Option 2: U.S. Department of Labor — Wage and Hour Division
| Details | |
|---|---|
| Online | dol.gov/agencies/whd/contact/complaints |
| Phone | 1-866-487-9243 (toll-free) |
| Deadline | 2 years from violation (3 years if willful) |
Option 3: Private Lawsuit
Employees may file a lawsuit against their employer in state or federal court under 29 U.S.C. § 216(b). Remedies may include:
- Back wages owed
- Liquidated damages (an additional amount equal to the unpaid wages)
- Reasonable attorney’s fees and court costs
Retaliation Protection
Under the FLSA (29 U.S.C. § 215(a)(3)), employers cannot retaliate against employees for:
- Filing an overtime wage complaint
- Participating in an investigation
- Testifying in proceedings related to overtime violations
Source: dol.nebraska.gov/laborstandards/wages/WageComplaint; 29 U.S.C. § 216(b); 29 U.S.C. § 215(a)(3)
Penalties for Overtime Violations in Nebraska
| Federal FLSA Penalties | |
|---|---|
| Penalty type | Amount |
| Back wages | Full amount of unpaid overtime owed |
| Liquidated damages | Equal to unpaid wages (effectively doubles recovery) |
| Civil monetary penalty | Up to $2,451 per violation (willful/repeated — adjusted annually) |
| Criminal prosecution | Willful: fines up to $10,000; second offense: up to 6 months imprisonment |
Source: 29 U.S.C. § 216
Nebraska State Penalties
Under the Nebraska Wage Payment and Collection Act, the Nebraska Department of Labor may issue a citation to an employer when an investigation reveals a violation. Employers with unpaid citations are not eligible to contract with the State of Nebraska until citations are paid (Neb. Rev. Stat. § 48-1234).
Employees who prevail in a private wage action under the Wage Payment and Collection Act may recover unpaid wages and reasonable attorney’s fees (Neb. Rev. Stat. § 48-1231).
Source: Neb. Rev. Stat. §§ 48-1231, 48-1234 — nebraskalegislature.gov/laws/statutes.php?statute=48-1231
Nebraska Overtime Law Updates (2025–2026)
Federal Changes Affecting Nebraska
- July 4, 2025: One Big Beautiful Bill Act (P.L. 119-21) signed — created federal overtime tax deduction for tax years 2025–2028 (IRC § 225). Nebraska does not conform at the state level.
- November 15, 2024: DOL salary threshold rule vacated by federal court — exempt threshold remains $684/week ($35,568/year)
- January 1, 2026: Nebraska minimum wage increased to $15.00/hour, raising the minimum overtime rate to $22.50/hour for time-and-a-half
Nebraska Changes
- January 1, 2026: Nebraska minimum wage reached $15.00/hour, completing the phased increase that began in 2022 under the Nebraska Minimum Wage Statute Initiative. Beginning January 1, 2027, the minimum wage will be adjusted annually for inflation.
- October 1, 2025: Nebraska Paid Sick Time law took effect (Neb. Rev. Stat. § 48-2301 et seq.), not directly related to overtime but expanding worker protections statewide.
Source: dol.nebraska.gov/laborstandards
Pending Legislation
- LB 30 (109th Legislature, Sen. Conrad) — Would allow Nebraska taxpayers to subtract FLSA-covered overtime compensation from their federal AGI for Nebraska income tax purposes. No income cap specified in the bill text; would apply starting tax year 2025. Status: Carried over to second session, still in Revenue Committee as of March 2026. Source: nebraskalegislature.gov/bills/view_bill.php?DocumentID=59225
Last reviewed: March 5, 2026 Next scheduled review: June 5, 2026
Frequently Asked Questions About Overtime in Nebraska
Does Nebraska have overtime laws?
Nebraska does not have a separate state overtime statute. Overtime in Nebraska is governed entirely by the federal Fair Labor Standards Act (FLSA). Under the FLSA, nonexempt employees must receive overtime pay at 1.5 times their regular rate of pay for all hours worked over 40 in a workweek.
What is the overtime rate in Nebraska in 2026?
The overtime rate in Nebraska is 1.5 times the employee’s regular rate of pay. Based on the Nebraska minimum wage of $15.00/hour effective January 1, 2026, the minimum overtime rate is $22.50/hour. There is no double-time rate under Nebraska or federal law.
Does Nebraska require daily overtime?
No. Overtime in Nebraska is calculated on a weekly basis only. Working more than 8 hours in a single day does not trigger overtime unless total weekly hours exceed 40. Nebraska has no daily overtime trigger.
Is mandatory overtime legal in Nebraska?
Under federal law, employers can generally require adult employees to work overtime. Nebraska does not have additional state-level restrictions on mandatory overtime. Nebraska is an at-will employment state, and employees who refuse mandatory overtime may face disciplinary action. However, all overtime hours worked must be paid at the applicable overtime rate.
Am I exempt from overtime in Nebraska?
Exemption depends on both salary level and job duties. Under the FLSA, employees must earn at least $684/week on a salary basis AND perform executive, administrative, or professional duties. Nebraska does not set its own higher salary threshold — the federal $684/week standard applies statewide.
Can salaried employees get overtime in Nebraska?
Yes. Being paid a salary does not automatically make an employee exempt from overtime. Salaried employees who earn less than $684/week, or who do not meet the applicable duties test, are nonexempt and entitled to overtime pay under the FLSA.
Is overtime taxed in Nebraska?
Overtime pay is subject to both federal and Nebraska state income taxes. For federal purposes, FLSA-covered nonexempt employees may deduct up to $12,500 ($25,000 married filing jointly) of the premium portion of overtime from federal taxable income under IRC § 225 (2025–2028). This federal deduction does not apply to Nebraska state income taxes. Nebraska begins its individual income tax calculation with federal adjusted gross income (AGI), and the IRC § 225 overtime deduction is taken after AGI — meaning it does not reduce Nebraska taxable income.
How do I calculate the federal overtime tax deduction?
For time-and-a-half pay, the deductible amount is one-third of total overtime pay. For example, if you earned $9,000 in total overtime at time-and-a-half, the qualified overtime compensation deductible at the federal level is $3,000. The IRS confirms this method in IRS Notice 2025-69.
How do I file an overtime complaint in Nebraska?
File a wage claim with the Nebraska Department of Labor, Labor Standards Division, at dol.nebraska.gov/laborstandards/wages/WageComplaint or call 402-471-2239. You may also contact the U.S. DOL Wage and Hour Division at 1-866-487-9243. The FLSA statute of limitations is 2 years (3 years for willful violations).
Can my employer fire me for refusing overtime in Nebraska?
In most cases, yes. Nebraska is an at-will employment state, and employers may discipline or terminate employees who refuse overtime unless a law, contract, or collective bargaining agreement provides otherwise. However, employers cannot retaliate against employees who file overtime wage complaints.
Can my employer give comp time instead of overtime pay in Nebraska?
Private-sector employers in Nebraska cannot offer comp time in lieu of overtime pay. Employees of private employers who work overtime must receive cash payment at 1.5 times their regular rate. Nebraska state government employees may accrue comp time at 1.5 hours per overtime hour with department head approval under Neb. Rev. Stat. § 81-117. Other public employers may use comp time arrangements under 29 U.S.C. § 207(o).
Does working on weekends or holidays count as overtime in Nebraska?
No. Under the FLSA, working on weekends or holidays does not automatically constitute overtime. Overtime depends on total hours worked in the workweek, regardless of which days those hours occurred. Employees who work on weekends or holidays receive overtime pay only if their total hours that workweek exceed 40.
What happens if my employer doesn’t pay overtime in Nebraska?
Employees may recover unpaid overtime wages and liquidated damages (equal to the unpaid amount) under 29 U.S.C. § 216(b), plus reasonable attorney’s fees. For FLSA claims, the statute of limitations is 2 years (3 years if willful). Additionally, the Nebraska Department of Labor may investigate wage complaints under the Wage Payment and Collection Act and issue citations requiring payment.
What is the statute of limitations for overtime claims in Nebraska?
Under the FLSA: 2 years from the date of the violation (3 years if the violation is willful). Nebraska does not have a separate state overtime statute with its own limitations period. FLSA claims must be filed within the federal deadlines.
Does Nebraska have a higher exempt salary threshold than the federal standard?
No. Nebraska does not set its own state exempt salary threshold. The federal standard of $684/week ($35,568/year) is the applicable threshold for all employees in Nebraska.
Sources and Verification
Primary Sources
- Nebraska Wage Payment and Collection Act — Neb. Rev. Stat. §§ 48-1228 to 48-1234 — nebraskalegislature.gov/laws/statutes.php?statute=48-1229
- Nebraska Department of Labor, Labor Standards Division — dol.nebraska.gov/laborstandards
- Nebraska Revised Statute § 81-117 (State Employee Compensatory Time) — nebraskalegislature.gov/laws/statutes.php?statute=81-117
- Nebraska Department of Revenue, Effects of the One Big Beautiful Bill Act on the State of Nebraska’s Tax Revenue (September 2, 2025) — revenue.nebraska.gov
- Nebraska Legislature, LB 30 (109th Legislature, 2025) — nebraskalegislature.gov/bills/view_bill.php?DocumentID=59225
- U.S. Department of Labor, Wage and Hour Division — dol.gov/agencies/whd/overtime
- Fair Labor Standards Act — 29 U.S.C. § 201–219
- 29 C.F.R. Part 541 (Overtime Exemptions)
- Internal Revenue Service — Overtime Tax Deduction FAQs — irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation
- IRS Notice 2025-69 (Individual Calculation Guidance for Overtime Deduction)
- IRS Notice 2025-62 (Employer Reporting Transition Relief for 2025)