Updated to reflect forthcoming minimum wage requirements for nursing home workers.
Updated to reflect overtime requirements for nursing home workers, effective January 1, 2025.
Updated to reflect the 2027 annual inflation adjustments to the state minimum wage and the Denver minimum wage.
Updated to reflect Philadelphia law prohibiting discrimination on the basis of citizenship or immigration status, effective May 7, 2026.
Updated to reflect revised IRS Fact Sheet clarifying the deduction for qualified overtime, effective August 6, 2026.
Updated to reflect revised IRS Fact Sheet clarifying Form W-2 reporting of qualified overtime, effective August 6, 2026.