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IRS & compliance · Sep 19, 2026

Overtime Premium Deduction (2025–2028): Compliance Planning for Hourly and Blue-Collar Workers

OBBBA §225: for 2025–2028, deduct the FLSA overtime *premium* only—up to $12,500 ($25,000 MFJ), with MAGI phase-out. Not the full OT check. NCDOR: does not reduce NC taxable income.

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