Payback: Federal Circuit Requires Government to Reimburse under WWII-Era Indemnification Clauses
Client Alert | 1 min read | 05.15.14
In Shell Oil Co. v. United States, No. 2013-5051, 2014 WL 1661493 (Fed. Cir. Apr. 28, 2014), the Federal Circuit held that the Government must indemnify WWII-era contractors for CERCLA costs incurred as a result of environmental damage arising out of certain contracts to provide aviation gasoline (avgas) required for the war effort, under the plain language of the "Taxes" clauses in the avgas contracts. The decision, which reversed the Court of Federal Claims (discussed here), may encourage other contractors to seek Government contract-based indemnification under similar contract provisions such as "hold harmless" clauses in facilities contracts cases (Ford and DuPont) and indemnification clauses authorized under Public Law 85-804 (also discussed here, here, and here).
Insights
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FLSA Overtime Reporting and Withholding
The One Big Beautiful Bill Act (the Act), signed on July 4, 2025, allows a deduction from an individual’s personal tax return on Form 1040 for “qualified overtime compensation” as defined in new Code § 225. The amount that can be deducted from the employee’s return is capped at $12,500 with the maximum then adjusted down if the employee’s AGI exceeds certain limits. This deduction is permitted in 2025.
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