BW INSIGHTS

2026 Government Relations Legislative Update - Week Two

Capitol Update The second week of the legislative session gained momentum despite the short week due to the observance of Martin Luther King Jr. Day on Monday. Today is the final deadline for individual members to request bills with the Legislative Services Agency. On Wednesday the first floor debate of the year took place on the House carbon... Read More

What the OBBBA Means for Qualified Overtime Compensation: Deduction and Reporting Updates

Beginning with tax year 2025, the One Big Beautiful Bill Act (“OBBBA”) added a new above-the-line deduction for employees with “qualified overtime compensation” received during the taxable year that is included on statements furnished to them. This deduction is effective through 2028. Qualified overtime compensation is defined as “overtime... Read More

2026 Government Relations Legislative Update - Week One

Capitol Update First Day. This year’s General Assembly began on Monday, January 12, 2026. The State Constitution dictates that session be held annually starting on the second Monday of January and the Iowa Code directs the General Assembly to convene at 10:00 a.m. The first day began with an Administrative Rules Committee meeting followed by each... Read More

Copyright Infringement: Risks of Copying Images From the Internet

In the United States, an original work of authorship, for example, an image, a book, and/or a musical composition, is protected by copyrights. The protection occurs as soon as the work is “fixed in a tangible medium of expression.” Under copyright laws only the owner of the copyright work has the right to reproduce, distribute, and modify the... Read More

Navigating Telephone Consumer Protection Act (TCPA) Compliance: Defend Your Business from Costly Class Actions

Businesses today use technology to reach their customers, whether it is text, call, email, or social media. However, the Telephone Consumer Protection Act (TCPA) can put businesses in danger of potential litigation while attempting to communicate with potential customers and clients. Understanding the TCPA The TCPA was passed in the early 1990s... Read More

Client Alert: USCIS Issues Operational Guidance on New $100,000 H-1B Payment

USCIS has issued updated guidance on the H-1B $100,000 payment, providing some much needed clarification for employers. Below is a breakdown of the update and what we now know. Who must pay The $100,000 payment applies to H-1B petitions filed on/after Sept. 21, 2025, in these scenarios: Beneficiary is outside the U.S. without a valid H-1B visa.... Read More

Manufacturing 4.0 Technology Investment Program: Get Started Now for 2026 Grants!

Small and mid-sized manufacturers can obtain grants through the Iowa Economic Development Authority’s Manufacturing 4.0 Technology Investment Program. The program provides financial support to projects that will adopt or integrate smart technology into existing manufacturing operations across Iowa. This IEDA program supports Iowa’s advanced... Read More

Federal Government Shutdown – What Is the Anticipated Effect on IRS Matters?

Congress failed to pass legislation to fund the federal government for 2026 by the September 30, 2025, deadline, resulting in a government shutdown. At BrownWinick, we continually monitor and analyze how this may affect our clients who have matters pending with the Internal Revenue Service (IRS) and other administrative agencies within the Federal... Read More