Every rule change, dated and sourced.

Watching now.

• → IRS Rev. Proc. with official 2027 brackets/standard deductions (expected Oct-Nov 2026), our 2027/2028 modes switch off "projected" the day it lands.
• → 2026 Schedule 1-A instructions, confirm the round-down phase-out carries over and any code TT correction guidance.
• → IRS clarification on qualifying surviving spouse cap ($12,500 vs $25,000), currently unresolved; we apply $12,500 conservatively.
• → California AB 1550 / AB 2336; New York S3914-A; South Carolina re-vote; North Carolina and Wisconsin bills; DC decoupling litigation.

Timeline.

1. 2026-08-05 SITE

   Site goes live, with analytics and a contact form disclosed

   notaxonovertimecalc.com is now public. Two third-party services were added and written into the privacy policy on the same day: Google Analytics 4 for aggregate traffic, and a Google Form on the contact page. Neither one ever sees what you type into the calculator, which still runs entirely in your browser.

2. 2026-08-04 SITE

   Calculator launched with verified 2025 + 2026 figures

   Engine cross-checked against Rev. Proc. 2024-40, Rev. Proc. 2025-32, Notice 2025-69 worked examples, and the 2025 Schedule 1-A phase-out worksheet. State table verified across all 51 jurisdictions.

3. 2026-06-13 STATE

   Arizona adopts tips & overtime subtractions, retroactive to 2025

   HB 4168 conforms Arizona to the IRC as of January 1, 2026 and adds state subtractions for qualified tips and overtime, retroactive to tax year 2025, making Arizona the sixth state where the deduction works at the state level.

4. 2026-05-28 STATE

   New York budget: tips deduction only, overtime left out

   The FY2027 enacted budget created a state No Tax on Tips deduction (up to $25,000, from TY2026). The overtime bill S3914-A remains in committee.

5. 2026-04 STATE

   Alabama enacts new $1,000 overtime premium deduction

   Act 2026-604 allows deducting the lesser of the overtime premium or $1,000 per taxpayer for tax years 2026-2028, replacing the broader exemption that expired June 30, 2025.

6. 2026-04-03 STATE

   Wisconsin passes tips/overtime bills (later vetoed)

   The legislature passed state tips and overtime deductions on April 3; Governor Evers subsequently vetoed both. Watch for a rematch next session.

7. 2026-03-31 STATE

   South Carolina Senate defeats OBBBA conformity

   A federal-taxable-income state that would have inherited the deduction automatically, but its conformity update failed 3/31. The state extended its filing deadline to October 15, 2026, leaving room to revisit.

8. 2026-02-11 STATE

   Idaho conforms retroactively to 2025

   HB 559 adopts OBBBA provisions retroactive to January 1, 2025. Idaho joins Iowa, Montana, North Dakota, and Oregon as flow-through states.

9. 2026-01 IRS

   IRS publishes FS-2026-01 Q&A on the overtime deduction

   Eight-question fact sheet covering the qualified overtime definition, FLSA coverage, limits, and W-2/1099 reporting, including federal employees' FLSA status.

10. 2025-12 IRS

    2026 W-2 instructions finalize box 12 code TT

    The 2026 General Instructions for Forms W-2 and W-3 make separate reporting of qualified overtime mandatory from tax year 2026: box 12, code TT, defined as the premium-only amount ("only the 'half' portion of 'time-and-a-half'").

11. 2025-11-21 IRS

    Notice 2025-69: the transition-year playbook for 2025

    Defines qualified overtime, blesses the ÷3 and ÷4 pay-stub methods (A-G), covers police/fire 207(k), hospital 8-and-80, comp time, and confirms MFS exclusion. Companion Notice 2025-62 gives employers penalty relief for 2025 reporting. The single most important guidance document for 2025 filers.

12. 2025-11 IRS

    Schedule 1-A (Additional Deductions) released

    The new form for claiming the tips, overtime, senior, and car-loan-interest deductions. Part III handles overtime, including the taxpayer-favorable round-DOWN phase-out step on line 19.

13. 2025-10-09 IRS

    Rev. Proc. 2025-32: official 2026 brackets & standard deductions

    The 2026 inflation adjustments our calculator uses ($16,100/$32,200/$24,150 standard deductions). Note: at least one major reference site shows a wrong 2026 HoH bracket figure. We verified against the IRS PDF.

14. 2025-08-07 IRS

    IR-2025-82: no 2025 withholding changes

    The IRS confirmed 2025 W-2s, 1099s, and withholding tables would not change mid-year, locking in the "benefit arrives at filing" reality for 2025.

15. 2025-07-04 LAW

    One Big Beautiful Bill Act signed: IRC §225 created

    P.L. 119-21 §70202 creates the qualified overtime deduction: premium-only, $12,500/$25,000 caps, $150k/$300k MAGI phase-out, joint filing required if married, tax years 2025-2028, retroactive to January 1, 2025.

16. 2025-06-30 STATE

    Alabama's original overtime exemption expires

    The state exemption that covered FULL overtime pay (since 2024) lapsed with no immediate replacement, creating a six-month gap before Act 2026-604.