Understanding the New Federal Overtime Tax Deduction

  What is the new “no tax” on overtime? The “One Big Beautiful Bill” created a new federal income tax deduction for “qualified overtime compensation.” As clarified in Internal Revenue Service Notice 2025-69, the deduction is far narrower in operation than its title implies—reaching only overtime that is required by the Fair Labor Standards Act (“FLSA”). As such, the Bill’s …

New Appellate Court Decision Clarifies Disability Pension Effective Dates

New appellate court decision clarifies disability pension effective dates  The First District Appellate Court’s recent decision in Vokac v. Berwyn Police Pension Fund, 2025 IL App (1st) 240338, provides critical guidance for pension boards in determining the effective dates of disability pension benefits and the retroactive application of administrative rules. Most significantly, the Vokac decision resolves longstanding confusion created by …

Changes to FOIA and OMA Effective January 1, 2026

Public Act 104-0438, signed by Governor Pritzker on November 21, 2025, makes various changes to the Open Meetings Act, the Freedom of Information Act (“FOIA”), and the Local Records Act: Changes to the Open Meetings Act Effective January 1, 2026, a public body may no longer hold a meeting on an election day. If a public body’s regular meeting date …

Court Bars Police Pensioner from Joining Second Article 3 Fund

On November 14, 2025, the Illinois Appellate Court ruled that a police officer already receiving pension benefits from one Article 3 fund cannot join a second Article 3 fund when hired by another municipality. In Kooistra v. Board of Trustees of the Sycamore Police Pension Fund, 2025 IL App (2d) 240787, the court affirmed that such officers may only participate …

The 2024 Title IX Sex Discrimination Rule is Gone – Now What?

The expanded Title IX sex discrimination regulations that went into effect on August 1, 2024, have been struck down. On January 9, 2025, a federal trial court judge in Kentucky vacated the 2024 Title IX Final Rule in the case of State of Tennessee v. Cardona. While the ‘vacatur’ remedy technically applies only to the five states that were plaintiffs …

Students Given Four Day Out-of-School Suspensions Now Must Receive Support Services

by Kelli Melin Effective August 9, 2024, out-of-school suspension notice templates have been simplified. Under Public Act 103-0896, the template for a four-day out-of-school suspension no longer exists. Rather, school districts must now use the out-of-school suspension template previously used for a suspension of five or more days for out-of-school suspensions of four or more days. The School Code continues …

Federal Rule Restricts Administrative Requests by Law Enforcement for HIPAA-Protected Medical Records

by Michael Castaldo, III The United States Department of Health and Human Services just made it harder for law enforcement officers to obtain medical records from entities covered by the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”). Under HIPAA’s Privacy Rule, covered entities (including fire departments, hospitals, and other healthcare firms) are required to safeguard their patients’ Protected …

Department of Labor Updates FLSA Exemption Rules: What Employers Need to Know

by Adam Hudoba The U.S. Department of Labor (“DOL”) has issued a final rule that significantly alters the landscape of overtime pay exemptions under the Fair Labor Standards Act (“FLSA”). Effective July 1, 2024, this new rule updates certain exemptions from overtime pay requirements for executive, administrative, professional, and highly paid employees in two major ways. First, the rule raises …

New Laws for the Upcoming School Year

by Maureen A. Lemon Our annual School Law Conference takes place on September 11, 2024 from 8 a.m. – noon in Lisle. We will provide a comprehensive summary of federal and State changes which impact your schools at that time. Registration details are available on our website. In the meantime, we want to share some important legal updates as you …