Date:  November 18, 2025

Topic:  HR 1: Overtime, Tips, and Other Tax Impacts

Speaker:  Representatives from ADP 

Amy MillerTBD

Mary DeYoung

Josh Katz

Learning Objectives: 

• One Big Beautiful Bill (OBBB) overview
• No tax on overtime and no tax on tips
• Trump Accounts
• Paid Family and Medical Leave (PFML)
• Additional tax provisions: R&D, 199A, and other employee benefits

Cost: No charge

Recommended credit available:  1 hour

Field of Study:  Tax

Prerequisites:  None

Speaker Bios

Amy Miller is a seasoned professional with over 15 years of experience in public policy, compliance, and advocacy. As the Senior Director of Government Affairs at ADP, she leverages her background as a CPA and former public accountant to develop and promote policies that support business growth and operational efficiency. She is passionate about driving impactful solutions while fostering innovation. Amy is the current Chair of the IRS Electronic Tax Administration Advisory Committee (ETAAC). She earned a B.S. in Accounting from Pennsylvania State University and a J.D. from the American University Washington College of Law.

Mary DeYoung is a Senior Director of Government Affairs at ADP.  Prior to joining the Government Affairs team in 2024, she spent over 12 years providing legal and compliance support to ADP’s U.S. payroll products and services, including on issues related to the Fair Labor Standards Act, tax withholding and wage and hour laws, such as pay statements and paid sick leave. Mary was previously in private practice advising on employee benefits and executive compensation. She earned a J.D. from Vanderbilt University Law School and a B.A. from Winthrop University.