# OBBBA Report

The OBBBA report helps you track qualified overtime hours that may be eligible for a tax benefit under IRS Notice 2025-69. This is relevant for construction employers whose workers earn overtime on qualifying projects.

## How It Works

The One Big Beautiful Bill Act (OBBBA) introduced a tax benefit for qualified overtime pay. Under IRS Notice 2025-69, employers can potentially exclude certain overtime wages from taxable income, subject to an annual cap per employee.

ProForge Core tracks overtime hours from your payroll entries and flags which hours may qualify based on the project and employee classification. The report gives you the numbers you need to share with your accountant or payroll provider at tax time.

Key things the report tracks:

* **Qualified overtime hours** per employee per project.
* **Qualified overtime pay** -- the dollar amount of overtime that may be eligible.
* **Annual cap tracking** -- how close each employee is to the yearly limit.
* **Running totals** by employee across all projects for the year.

## Steps

1. Go to **Reports** and select **OBBBA Report**.
2. Select the **Year** you want to report on.
3. Optionally filter by **Employee** or **Project**.
4. The report shows each employee's qualified overtime hours and pay, organized by project.
5. Review the **Annual Cap** column to see how much of each employee's cap has been used.
6. Click **Export** to download the report as a PDF or spreadsheet to share with your accountant.

The report pulls data from your submitted weekly payroll entries, so make sure all payroll is entered and submitted before generating year-end numbers.

![obbba report generate (step 1)](/files/ZGEsH40CHKRRiECsnVax)

![obbba report generate (step 2)](/files/TsMseEeFL8sehR3TwH6D)

![obbba report overview](/files/ggtmRs9Hq0rzEfBHk88B)

## Related Pages

* [Weekly Payroll Entry](/project-management/proforge-core/payroll/weekly-payroll-entry.md) -- overtime hours come from payroll entries
* [Certified Payroll](/project-management/proforge-core/payroll/certified-payroll.md) -- prevailing wage projects may have qualifying overtime
* [Job Cost Report](/project-management/proforge-core/reports/job-cost-report.md) -- see total labor costs including overtime


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