The One Big Beautiful Bill Act (OBBBA) introduced significant changes affecting employers, employees, and their advisors, including the widely publicized federal deductions for qualified tips and qualified overtime compensation. But the legislation raises broader questions regarding payroll administration, tax reporting, wage-and-hour compliance, and employer implementation. Audio versions of Beverly Hills Bar Association programs are eligible for Self-Study CLE credit in California. Visit www.bhba.org/podcasts for more information.