The “One Big Beautiful Bill” (OB3), signed into law in 2025, includes changes that could impact employers in 2026 — even though it isn’t traditionally viewed as employment legislation.

In this episode of Ground Rules: Employment Law Over Your Coffee Break, Pam Howland is joined by Megan Egbert, an attorney with Idaho Employment Lawyers and an Idaho state legislator, to break down the OB3 provisions employers should be paying attention to. They discuss topics including no tax on tips, no tax on overtime, expanded HSAs and FSAs, paid leave tax credits, and broader workplace considerations tied to healthcare costs, accommodations, AI use, and compliance planning.

This episode helps employers understand what’s coming and how to prepare for the year ahead.

*Ground Rules hosts and guests are not providing legal advice in this podcast. Do not act upon any of the information discussed in this podcast without first consulting a licensed attorney in your jurisdiction.*

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