BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month December 9, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Employment and Workers Comp
  • schedule 90 minutes

OBBBA’s Impact on Employers: Immigration Enforcement, Employer Provided Benefits and Compensation, Tax Liabilities

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About the Course

Introduction

This CLE webinar will provide a comprehensive overview of the One Big Beautiful Bill Act's (OBBBA) impact on employers and how they conduct business and manage employees including in matters related to immigration, benefits, and workplace tax liabilities. The panel will offer best practices for guiding employer clients through these significant changes and discuss what employers should be doing now to mitigate the risk of noncompliance.

Description

The recently enacted OBBBA affects employers in several significant ways including matters related to immigration, employer-provided benefits, and tax deductions. Counsel should understand the impact on employer clients and how to best advise them on new compliance obligations.

For example, OBBBA's immigration-related changes will likely affect who employers recruit, employ, and sponsor as foreign workers as it outlines new and increased fees on a number of immigration-related applications and processes and may potentially cause delays as employees work to obtain or renew their work authorization. OBBBA also increases ICE's budget which will likely result in increased immigration enforcement. 

Changes related to employer-provided health and welfare benefits include, among others: (1) an increase in the maximum annual exclusion for IRS Sec. 125 dependent care FSAs from $5000 to $7500 and an increase to the employer-provided childcare credit from $150,000 to $500,000; and (2) an extension and enhancement of the paid family and medical leave credit. Changes to employment tax include a limited deduction for overtime pay premiums under the FLSA, a separate deduction for tipped workers, and a new reporting requirement for employers.

Listen as our expert panel provides a comprehensive overview of OBBBA's impact on employers and offers best practices for navigating this rapidly evolving regulatory landscape.

Presented By

Marissa A. Prianti
Attorney
Jackson Lewis P.C.

Ms. Prianti’s practice focuses on employment-based immigration law. She advises businesses and individuals on a full range of immigrant and non-immigrant visas, including immigrant visas based upon labor certifications. Ms. Prianti has experience filing mandamus petitions against U.S. Citizenship and Immigration Services (USCIS) and the State Department in various district courts to compel adjudication of immigration petitions and the issuance of visas, respectively. She has filed successful motions to re-open Administrative Appeals Office appeals on behalf of individuals whose immigration petitions have been denied by USCIS. Ms. Prianti has also filed successful appeals before the Board of Immigration Appeals (BIA) on behalf of individuals who have been ordered removed following removal proceedings before the Executive Office for Immigration Review, also known as the immigration court. When necessary, she has filed petitions for review in the Second and Third Circuits to challenge adverse BIA decisions.


Robert W. Pritchard
Shareholder, Co-Chair, Wage and Hour Practice Group
Littler Mendelson PC

Mr. Pritchard represents employers in complex wage and hour litigation, with an emphasis on class, collective and hybrid actions, in state and federal courts throughout the United States. In addition, he counsels employers on wage and hour compliance, audits payroll practices and evaluates classification determinations. Mr. Pritchard has successfully defended employers in jury trials involving alleged misclassification of employees, as well as alleged nonexempt pay practice violations. He is a founding member of the firm’s Strategic Review Committee, which provides guidance to class and collective action case teams throughout the firm. 

George Carroll Whipple III
Board of Directors, Member
Epstein Becker & Green PC

Financial services, consulting, and media companies with pressing employment concerns go to Mr. Whipple to get the right answers quickly. With decades of experience leading the employment law departments of two internationally known investment banks, Mr. Whipple sees his client’s policy challenges and employment disputes from their point of view. His tactical and business-focused approach resolves highly contentious executive compensation, non-compete, and discrimination claims for a fraction of the cost. He also frequently conducts internal investigations of misconduct and discrimination claims and regulatory violations. As human resource and in-house legal departments struggle to keep up with changing federal, local, and state laws, Mr. Whipple provides concise compliance advice and actionable solutions. He has deep experience litigating hotly contested non-compete and executive compensation cases. That background enables him to develop clear terms in contract negotiations, non-competes, and severance agreements, all with an eye to avoiding future exposure. For busy executives and in-house teams, Mr. Whipple provides a wide range of training and educational tools to avoid costly mistakes in hiring, promotions, investigations, terminations, and disciplinary actions.

Credit Information
  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, December 9, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Introduction

II. OBBBA employer impact

A. Immigration

1. Increased ICE budget

2. Fees for applications and processes

B. Benefits

1. Commuting and moving expenses

2. Executive compensation

3. FSAs and HSAs

4. Paid family and medical leave programs

5. Enhanced childcare credit

6. Tax-deferred savings accounts for children

C. Employment Taxes

1. No Tax on Overtime 

2. No Tax on Tips

3. Duty to Report Qualified Overtime and Tips, and Qualifying Tipped Occupation

III. Best practices for compliance

IV. Practitioner takeaways


The panel will review these and other key considerations:

  • What should employers be doing now for OBBBA compliance?
  • What OBBBA changes pertaining to immigration may impact employers? How?
  • What OBBBA changes related to employer-provided benefits and compensation should counsel and employer clients be aware of?
  • How does OBBBA affect employment-related tax liability and employer reporting?