Testing…Testing… FAA Selects Six Test Sites For Unmanned Aircraft Systems Research
Client Alert | less than 1 min read | 01.10.14
On December 30, the FAA announced its selection of six public entities that will develop unmanned aircraft systems (UAS) research test sites around the country to define the operational and certification requirements necessary to further integrate UAS into the national airspace. The test sites will focus on the FAA's research goals in critical areas and are a key part of the UAS Roadmap, issued in November, to support the expanded use of civilian UAS by industries such as agriculture, law enforcement, and oil and gas exploration.
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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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