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 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 …
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 …
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 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 …
A new law will limit the actions a municipal employer can take against a police officer seeking disability benefits and elevate the role the police pension fund board will play in determining whether officers who have recovered from disability are fit for duty as they are returned immediately to the municipal payroll. On August 9, 2024, Governor Pritzker signed into …
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 …
by Maureen A. Lemon The U.S. Department of Education has recently unveiled the updated final regulations for Title IX. The Final Rule becomes effective August 1, 2024, and reinforces your school district’s obligation to safeguard against sex discrimination. Final Rule Summary. Here are 2 key takeaways: Enhanced Protections: The new regulations expand the protections against sex-based harassment while imposing new …
by John E. Motylinski Ever since the Illinois General Assembly enacted provisions to allow firefighters to combine creditable service from two or more fire departments or fire districts, firefighters have used this flexibility with their pensions to seek new opportunities within the fire service for advancement and improved salary or benefits. However, as the Illinois Appellate Court recently ruled, the …
by Shawn P. Flaherty and John E. Motylinski The Decennial Committees on Local Government Efficiency Act (P.A. 102-1088; 50 ILCS 70/1 et seq.) became effective in June 2022. The Act requires fire protection districts, among other units of local government, to form a committee to study the topic of efficiency once every ten years. Below is a list of required …
