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Big Beautiful Bill, How are employers doing qualifying Ot if the worked/paid hours are less than 40

In Oracle R12, I do understand that for the Tax Year 2025, the IRS is waiving penalties if the qualifying OT is not calculated. However, for the 2026 Tax Year, how are employers doing the qualified overtime earnings? Biggest concern is if anyone else has their employees work less than 40 hrs/week (my org does 37.5) how would employers calculate what classifies as overtime? any help on this is appreciated

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