Cases & Developments

The Department of the Treasury and the Internal Revenue Service (IRS) issued a Frequently Asked Questions (FAQ) related to the new deduction for qualified overtime compensation under the One, Big, Beautiful Bill Act. The FAQ provides clarification on eligibility requirements for deductions as well as supplemental information on eligibility and other rules.

The Department of the Treasury and the Internal Revenue Service (IRS) issued a Frequently Asked Questions (FAQ) related to the new deduction for qualified overtime compensation under the One, Big, Beautiful Bill Act. The FAQ provides clarification on eligibility requirements for deductions as well as supplemental information on eligibility and other rules.

The College and University Professional Association for Human Resources (CUPA-HR) published its new research report titled “Two Decades of Change: Faculty Discipline Trends in Higher Education.” It includes a number of interactive graphs and presents findings on how the higher education faculty workforce has changed over the past twenty years, what disciplines have emerged as frontrunners in hiring, and salaries throughout disciplines. Some key findings from the report include data that the disciplines of Health Professions and Business experienced the most growth in number of faculty over the past 20 years, with Business ranking among the top four highest-paid disciplines every year for the past nine years. It concludes by recommending that colleges and universities (1) work to annually adjust salaries to keep up with inflation; (2) continuously evaluate programs to ensure offerings meet the needs of student populations; and (3) consider how they can better convey the value of liberal arts and humanities degrees and courses to students, employers, and society at large. 

Opinion affirming the District Court’s Order granting Defendant’s Motion for Summary Judgment. Plaintiff, the former Athletic Director at Alabama State University sued the University alleging violations of the Equal Pay Act (EPA), the Clarke-Figures Equal Pay Act (CFEPA), and Title IX after learning that upon her resignation, the University gave her replacement a larger salary by a difference of $35,000. Plaintiff contends that the pay difference between her and the new Athletic Director was due to her sex. The University made an affirmative defense arguing the new salary was based on the candidate’s extensive leadership, management experience, and education; further noting that the candidate came in with thirteen years of experience compared to plaintiff’s two years of experience. Upon a de novo review, the Eleventh Circuit found the University’s affirmative defense sufficient and affirmed the grant of summary judgment on plaintiff’s EPA and CFEPA claims, reasoning that “[the candidate’s] higher education levels and many years of leadership posts and management experience are legitimate business reasons to justify a higher salary.” In affirming disposition of plaintiff’s Title IX claims, the Court applied Joseph v. Board of Regents of the University System of Georgia (11th Cir. 2024), to conclude that Title IX does not extend to “claims of sex discrimination for employees of educational institutions.”  

The U.S. Department of Labor announced through an Opinion Letter that tuition reimbursement does not constitute earnings for purposes of the Consumer Credit Protection Act’s (CCPA) limitations on wage garnishment. The Department concluded that since tuition reimbursement funds “are not related to level of employee pay, services, or performance” and are therefore not earrings as defined by the CCPA, an employer should not include such payments and reimbursements when calculating an employee’s disposable earnings for purposes of determining the maximum amount of an employee’s pay that may be garnished.