What Compliance Challenges Does 2025 Hold for Businesses?

Kelee Delaney [00:00:00 - 00:00:41]

Yeah, so the EEOC is an interesting creature. You know, there's applicable law and then there's how the EEOC enforces it. And we talked about AI and we talked about potential bias, especially in the hiring processes. Other companies use AI to determine performance, various employment-centric uses. So, I think it's going to be a balance between, you know, the ambiguity and kind of scariness associated with some of the new technology coming out using AI and other predictive analytics, and that more laissez faire position we would expect the EEOC to take in a more conservative administration. 

Announcer [00:00:45 - 00:00:56]

Welcome to Paychex THRIVE, a Business Podcast, where you'll hear timely insights to help you navigate marketplace dynamics and propel your business forward. Here's your host, Gene Marks. 

Gene Marks [00:01:01 - 00:01:54]

Hey, everybody, it's Gene Marks, and welcome back to another episode of the Paychex THRIVE podcast. Thank you so much for listening or watching if you're seeing us on YouTube. Glad that you're here. 2025 is almost here and we have a lot of things to discuss regarding compliance, the rules and regulations that impact your business. So, who better than to bring on to this episode than Kelee Delaney? Kelee is the new, actually the returning back to Paychex, Director of Compliance. 

Kelee, you have the world's worst job. I just have to tell you, I could never do your job. I can't even imagine being in charge of compliance at a payroll and HR company where you've got hundreds of thousands of customers turning to you to make sure they're doing things right. I would, I would. I don't even know where to start. But anyway, thank you for joining. I'm really glad that you're here. 

Kelee Delaney [00:01:54 - 00:01:55]

Well, it's a pleasure to be here. Thank you. 

Gene Marks [00:01:56 - 00:02:07]

Yeah. So, you were with Paychex before. You're back now as Director of Compliance. First of all, if you can tell our audience, like, talk to me a little bit about your job, like, what do you do? What are you responsible for? 

Kelee Delaney [00:02:07 - 00:02:50]

Well, the team and I are responsible for making sure that Paychex behaves in a way that's consistent with applicable law. We also provide a lot of support to the different market teams, business units, and product lines so that the services and software provided are consistent with the law that applies to it. So, it's a pretty big job. It spans the entirety of the organization, and it keeps us really busy. I'm fortunate that I get to work with a lot of great people who are incredibly intelligent and well-informed and, you know, experts on government and the law and the systems we use to provide services to our clients. 

Gene Marks [00:02:51 - 00:03:33]

That's great. You know, so yeah, we're, you know, obviously the election is behind us. You know, we're coming from a more of a pro-worker, pro-regulatory type of administration to one that may not be as much so, which means there's going to be a lot of changes. So, you know, during the course of this conversation and for those of you guys who are listening, you know, we're going to be talking a little bit about taxes and some of the regulatory changes, compensation changes, you know, retirement, things that we need to know about as business owners. So, let's start off at the top and let's talk about taxes for a little bit that this should be an easy conversation. Any changes coming on, Kelee, on taxes, would you think? 

Kelee Delaney [00:03:34 - 00:05:41]

Yeah, absolutely. So, businesses should be aware of the 2017 Tax Cuts and Jobs act or the TCJA, particularly provisions scheduled to sunset at the end of 2025. Now this is a Trump-era law from his first administration. So, it's been in place for a while and several provisions of the law could be impacted in the coming year unless Congress acts. So, businesses should be aware of and consider impact to - I'll just name a few: Pass-through tax deductions under section 199A of the Internal Revenue Code, and that allows some business owners to deduct up to 20% of qualified business income of pass-through entities. 

They should also take a look at research and development expensing where businesses amortize over a five-year period the cost of research and development, and then bonus depreciation that temporarily allows for 100% expensing of certain business property. Although this provision expires In January of 2027, it is in the process of being phased out now. Of course, we heard a lot about the corporate tax rate from both major party candidates during the presidential campaign. It's currently at 21%. 

Aside from the TCJA, other tax policy changes discussed recently include exemptions from federal income tax for tipped income, overtime pay, and Social Security benefits. We also heard a lot of talk about tariffs. All things we recommend businesses watch closely in the year ahead. 

Now, it's important to point out that all of this is part of a greater conversation around how tax policy should look in the year ahead given these changes in flight, what to extend and what to allow to expire given competing priorities. It's also important to remember that despite a Republican majority in both chambers of Congress, slim margins are going to be a factor in getting any legislation passed. 

Gene Marks [00:05:42 - 00:06:45]

Yeah, it's a great point I mean, you know, this is - they're not going to change law. They're going to do this under budget and reconciliation, which only requires, you know, a 51%, you know, margin or majority in both houses. And, but like you said, Kelee, you're absolutely right. I mean, there's slim majorities in both houses and there will be lots of debate going back and forth. This is not like a done deal. But you're right that this was part of president-elect Trump's signature, one of his signature pieces of legislation during his first term. So he is all about getting a lot of this made permanent or at the very least extended as we head any further. Right now, though, would you agree, I mean, there's not a lot we can do right now? I'm trying to advise my clients to tax strategies or some planning or whatever. And when people are, you know, when my clients are asking me, well, okay, obviously a lot of this stuff is up in the air. What should we be doing? I'm kind of like this, like we have to wait. Is that, I mean, is that what you're telling your clients as well? 

Kelee Delaney [00:06:45 - 00:07:40]

Yeah, absolutely. It's a whole lot of wait and see. You know, we've got these expected changes with the TCJA, but we've also got campaign promises that there will be pressure on the incoming administration to honor. And again, it's going to go back to those competing priorities and, and what's more feasible, you know, moving forward with certain campaign promises or extending these tax opportunities for businesses under the circumstances. And again, with those slim margins, you definitely can't take for granted that it's a done deal because there are these majorities in Congress. So, yes, very much a wait and see. I do think that this incoming administration will act quickly, and I think there is a sense of urgency in Congress to cull the ball on how these changes in statute will play out as they're scheduled to sunset. 

Gene Marks [00:07:40 - 00:08:44]

Yeah, it'll also be interesting as well to see when they make this stuff effective. I mean, as quick as they can act. Trump takes office at the end of January. I mean, maybe this legislation can be pushed through or finalized by within a few months after that. So, then there's the other questions, as well. Does this impact our 2024 taxes? Should we be extending, or does it or will it impact 2025 going forward? And there's, you know, there's all of that. 

Listen, I mean, I'm an accountant, so this is great news for us. We'll make lots of money advising our clients and racking up their Hourly fees, you know. (Kelee) There you go. Yeah, it's just, it's a lot of stuff that's been going on. My favorite tax proposal though, of course is the non-taxing of tip income which is, and by the way, this is coming from me, not paychecks, but like I can't even imagine like that even like going through and I'm already joking with my clients, joking that if that happens, you want to just change compensation for all of your employees. They should all just get tips instead of salaries and wages and that way they won't be subject, they'll be subject to any taxes that way. 

Kelee Delaney [00:08:44 - 00:09:20]

Yeah, I think probably easier said than done. But you know, it was something we heard a lot about and it was something we heard about from both sides, these campaign discussion points. So, I think there's going to be bipartisan support for it in Congress and that's a good thing. So, I think that goes to your earlier question about how quickly can we see change taking effect and Congress actually acting. So, I think it's a good thing that these were popular statements made during the campaign that would enjoy, you know, pretty much universal support. 

Gene Marks [00:09:20 - 00:10:43]

Yeah, let's not forget there's this little thing called the deficit as well that also consideration. So, okay, fair enough. So, bottom line is to take away for all of you guys are watching, listening this when it comes to big changes coming in taxes. But we don't know anything more than that right now, but you will. I mean, so stay tuned. I mean the minute that we hear of stuff and the minute that, you know, obviously Kelee, you and your team puts together actions around new regulations, new legislation, I mean our audience will know about it. Paychex customers will know about it. So, you just got to stay tuned. And it's, it's, it's a, you know, it's a big deal. 

Okay, let's move on to retirement. So, back in 2022, SECURE 2.0 was passed, which made a lot of changes to 401(k) plans in particular, really incentivizing and encouraging employers to put money away or to, you know, to try and put money away not only for themselves, but to help their employees put money away for their retirement because not enough people are saving for that. So, a two-part question here. So, first of all, Kelee, just can you first of all just kind of give us a 30,000-foot overview of SECURE 2.0. Like what, what is it, you know? And then, number two is, you know, as we're heading into 2025, because this has rolled out over a few years, what, what's going to be happening in 2025 that you might want to share with us? 

Kelee Delaney [00:10:43 - 00:12:12]

Yeah, so SECURE 2.0, simply the continuation of incentives, various incentives for folks who contribute to retirement plans. There was a perception that perhaps retirement planning was being underutilized and this law means to remedy that or iterations of the law seeks or iterations of the law seeks to remedy that. So, with SECURE 2.0 there are still provisions rolling out. So, employers should be aware of the automatic enrollment requirement effective in January 2025. They may also want put certain administrative measures in place to take advantage of tax breaks for retirement startup costs. 

There's also the issue of the Saver's Credit which will transition into the Saver's Match in 2027, another really big piece of SECURE 2.0. So, the Saver's Credit is a tax credit for certain low- to mid-income taxpayers who contribute to certain types of retirement plans, and that's going to be replaced in the years ahead by a contribution matching program. This Saver's Match, as it's called, will be made by the U.S. Treasury directly into certain contributors qualifying retirement plan accounts. The amount of the match will depend on the contributing individual's income level, subject to income ceilings. So, businesses will want to start thinking about that change, too. 

Gene Marks [00:12:13 - 00:12:43]

So, that's a very interesting point. I really have not been covering that too much, some writing, but just to clarify that. So, if we have an employee and they do meet some of the eligibility requirements and they are contributing to a qualified plan, whether I guess it's an IRA or a 401(k), the Saver's Credit is such that the federal government will match some or all of their contribution to their retirement plan? Is that so they contribute $100 and the federal government might match that? 

Kelee Delaney [00:12:44 - 00:13:13]

Sorry, the Saver's Credit is distinguishable from the Saver's Match. So, the credit is what I believe is non-refundable tax credit, whereas the match is an actual contribution by the U.S. Treasury directly into the saver's retirement plan account. The Saver's Match some might say is an even greater incentive than the credit, especially since the credit is non-refundable. 

Gene Marks [00:13:14 - 00:13:14]

Got it. 

Kelee Delaney [00:13:14 - 00:13:16]

So, that's the distinction. 

Gene Marks [00:13:18 - 00:14:10]

That's so important for people that are running a business, particularly a small business, because if you set up a retirement plan, a 401(k) plan, and under the SECURE Act there are tax credits available to help you pay for that. They've been around now for a few years. You know, a lot of businesses I know are like, well we can set it up and employees, you know, they can contribute but it's too expensive for us to match. But now is this either Saver's tax credit or the Saver's you know, the match comes into play. This is like helping business owners because it's basically the federal government saying, hey, you know, you know, if you can't afford to match, it's okay. If the employee is eligible, they might be able to get a tax credit or will match some of their contribution, as well, you know, right? And I think as an employer, it really behooves you to get educated on that because that's starting to happen in 2025, is that correct or is it kicking in after that? 

Kelee Delaney [00:14:11 - 00:14:41]

So, the match isn't going to start until 2027. The credit is currently in place, yes. And just to clarify, also, it's not necessarily a dollar-for-dollar match unless the contribution is very, very low. There is a cap on both for the credit and also for the match that's going to be coming in 2027. But I think it is a significant change which is incentivizing greater utilization of retirement plans by employment. 

Gene Marks [00:14:41 - 00:15:07]

Yeah, it really is. And again, if you have an employee that you're recruiting or trying to retain and they're like, hey, you know, you know, you know, you don't offer a company match, you know, and that, you know, some competitor down the street does, there might be a situation where you're like, hey, you know, you'll still get matched or you'll still get a benefit if we take advantage of this Saver's Credit or Saver's Match. So, it could really be something useful to an employer, right? 

Kelee Delaney [00:15:07 - 00:15:20]

Yeah, especially for the lower-income employees, right? I think that was the niche area where the lack of utilization was really concentrated. So, it's meant to focus on, on that group in particular as well. 

Gene Marks [00:15:21 - 00:15:35]

Anything else that you'd like to say about SECURE 2.0, Kelee? And also the fact that a lot of states are also offering, you know, or in some cases mandating you know, retirement plans. Can you talk a little bit about that in 2025? 

Kelee Delaney [00:15:35 - 00:16:11]

Yeah. So, the state legislative landscape around retirement plan mandates is really getting interesting and complex for employers who have a multi-state presence. A lot of states are administering workplace. Sorry, a number of states are administering workplace retirement programs, including California, Colorado, Delaware, Massachusetts, New Jersey, Virginia, and this name's only a few. And several more states are going to be implementing similar plans in 2026. So, a lot of activity around state-level action here. 

Gene Marks [00:16:11 - 00:16:31]

And I guess the advice there is, particularly if you're in a multi-state environment and a lot of employers have employees that are working remotely in different places around the country. You need to be talking to your payroll or HR advisor or financial advisor to find out if you need to be complying with any of those state requirements. 

Kelee Delaney [00:16:31 - 00:16:42]

Yeah, as well as qualified counsel, tax advisors, any number of resources that special specialize in multi-jurisdictional employer presences. Yeah. 

Gene Marks [00:16:42 - 00:17:43]

Okay. Good, good. All right. So, as 2025 is approaching, we've already talked about the fact that there are a lot of tax changes that are coming, so we have to be very aware of that. There are new changes coming with SECURE 2.0, so we want to be taking advantage of those options, as well. And that also, you know, from a retirement standpoint, many states now are stepping up and either offering or requiring their companies that have workers in those states to provide for retirement or participate in state retirement plans, so we want to be aware of that. 

Let's move to another topic, which is paid time off and required paid time off. And the federal government has been mostly staying away from this. My expectation, again, this is me talking. My expectation is the federal government is likely going to continue to stay away from this. They're just pushing it down to the states. And a lot of states are requiring mandated time off. And I'm wondering if you can give us an overview of that and what to expect in 2025. 

Kelee Delaney [00:17:43 - 00:18:16]

Yeah, states have really gotten aggressive in this area when it comes to, you know, paid family and paid sick leave. These state programs range from state-run programs to voluntary programs. There may even be a tax credit under the TCJA for voluntary or supplemental paid leave programs, although that is sunsetting in 2025 unless extended by Congressional action. But again, for employers operating in multiple jurisdictions, this can become pretty complex. They'll want to stay informed about the requirements in all states where they do business. 

Gene Marks [00:18:18 - 00:19:28]

All right, so depending on the state that you're in, and I know some of the usual suspects like Illinois and New York, you want to make sure that you're in compliance with some of the mandatory paid time off rules. There are some states that I know are requiring employers to provide mandatory paid time off whether it's sick leave or not. There, you know, most others are requiring to pay to provide sick time off. So, you need to be talking to again, your HR advisor, your financial professional, about whether or not your employees, if they are resident in certain states are, you know, are subject to those mandates, and you have to make sure you're complying. So, that's great. 

Next, overtime rules. Now, I just wrote about this recently in the Philly Inquirer. I did this whole piece a year ago about the whole overtime regulations that was passed by the Department of Labor, changing the overtime rules. And then of course, it all gets turned upside down just a couple weeks later. So, tell us the story of overtime and most importantly, give us some advice on what to do. Let's start from square one. Talk to us about the overtime regulations from the DOL. 

Kelee Delaney [00:19:28 - 00:20:16]

So, the DOL has flip flopped on the overtime rule requirements relative to exempt or non-exempt status over the years, right. So, since the promulgation of the Fair Labor Standards Act, you've seen a lot of back and forth by the DOL and their rulemaking process. Sometimes, you know, very, very aggressive approaches and other times more laissez-faire. And the issues, you know, come up with employers, you know: How am I supposed to determine whether an employee is exempt or non-exempt? You know, what am I supposed to take into consideration? And, so, this recent iteration in July of 2024 is just part of that ebb and flow that we've seen. 

Gene Marks [00:20:17 - 00:20:27]

Right, so the overtime rules themselves, the DOL change the rule and they upped the overtime pay requirements. 

Kelee Delaney [00:20:27]

Correct. 

Gene Marks [00:20:28 – 00:20:45]

So, certain employees that are, for example, salaried or they had certain job requirements or they aren't supervising people, they fall under certain eligibility requirements would be entitled to more overtime if they were making more money. 

Kelee Delaney [00:20:45]

Correct.

Gene Marks [00:20:45 - 00:21:34]

And that was supposed to increase again on Jan. 1. So, that salary level where more employees were eligible for overtime was going to go up on Jan. 1. And then a judge in Texas got involved a few weeks ago and said that the Department of Labor overreached its, you know, its authority and stayed the whole rule. So, as we, as we sit here right now, that rule that started at the beginning of this year now has been for all intents and purposes suspended. And I'm wondering what you're telling your clients to do about that. Do they continue to comply? What happens if they, if they, if they increase their overtime pay in July when the first stage of this went into effect, can they roll it back? What are you telling your clients to do? 

Kelee Delaney [00:21:34 - 00:23:33]

Yeah, so the first thing we're saying is, you know, watch and see. To complicate matters even more, the DOL appealed the Texas case. So, how that's going to play out, especially with the incoming Trump administration, is, is anyone's guess. I mean, the appeal is going to be managed differently in the new administration than, you know, arguably it would have been under the Biden administration. All contributing to uncertainty. 

Look, I mean, there are a number of options that employers can take if They've already implemented a change making, you know, previously salaried employees now subject to overtime payments because they're, they're non-exempt under the 2024 rule. And we are really careful around giving guidance on that because it is so unclear. But they do have options in front of them. Obviously, our recommendation has to be, you know, talk to your legal counsel to determine what the best path is. 

I mean, successfully navigating these kinds of changes require employers to stay informed and really mindful that even though the relative role of the salary test is in flux, that's, that's what the court talked about in the Texas case you referenced. 

The duties test is still a guiding factor in determining exempt or non-exempt status of employees. Employers should also think about their industries and their geographies because there can be more robust requirements at the state level on these issues. So, it's really hard to cull the ball. I think that the likelihood of enforcement by the DOL, looking at this period of time, is probably going to be lower. I mean, it's just my best guess, but it's hard to imagine that with this much change in flight, the DOL is going to come out and start enforcement actions against employers who weren't sure what to do under these circumstances. 

Gene Marks [00:23:34 - 00:23:52]

Fair enough. All right, that's great. Anything else on wage and hour stuff, Kelee? Like, you know, I mean, are you expecting to see an increase in the federal minimum wage this coming year? Do you still think it's going to be more of a state issue? You know, just, you know, again, what have you been seeing out there? 

Kelee Delaney [00:23:52 - 00:24:51]

I think that the appeal that's in flight right now is going to be really telling on that. Whether we see the power of the DOL scaled back in these, in these recent changes or whether they're, you know, even great, more greatly empowered. There is a case, and I think we were, we were probably going to talk about this a little bit more later on in the discussion, but there's, there's case law out there. Recent Supreme Court holding that scales back deference to administrative agencies, including the DOL. So, that's going to impact the way that the DOL interprets and enforces the FLSA going forward. And you know, how that's going to work out is ultimately anyone's guess, but it does lean in the direction of less deference to the DOL and more deference to the plain meaning of the statutes. And that's at the federal level. 

Gene Marks [00:24:51 - 00:26:12]

Yeah. The case you're referring to is the Loper case is the Chevron Deference, and it's a monumental case. And the reason why I think it's very important for our audience to understand is that because of this – it was the Supreme Court that overturned a prior ruling – it now gives the power to the courts to decide whether or not agencies, the federal government, are carrying out the law that they're prescribed to be carrying it out in the right way. 

Before, that decision was just left up to the agencies. So, departments like the Department of Labor could interpret the Fair Labor and Standards Act however they wanted to interpret it and, you know, and go forward with it. 

Now, you know, it's much easier to litigate and take it to the courts and then have judges decide whether or not the agencies are overstepping their responsibilities or what their duties are and I think that is going to create a lot of havoc in the labor market because as federal agencies like the Department of Labor, this is a compliance discussion, comes out with new regulations, you can guarantee it's going to upset somebody, somebody enough to sue, and then it'll be stayed and then the courts have to decide. And, you know, it's definitely going to create a lot more uncertainty, and I wasn't saying whether it's a good thing or a bad thing, but it's another thing that we have to be aware of as we are as business owners. 

Kelee Delaney [00:26:12 - 00:27:21]

Yeah, absolutely, and of course, that impacts or will impact wage and hour issues, but a whole bevy of other issues. I mean, in any instance where you've got an administrative agency straying from the related statute of the rule they're talking about, you know, you're open to, you're open to question moving forward. You don't really know whether the court is, I mean, in the past, there was a level of predictability the court would tend to side with or defer to the administrative agency's interpretation. And as you said, that's kind of completely reversed here in the Loper Bright Enterprises against Raimondo case from the Supreme Court earlier this year. 

So, I think, you know, given the political climate and the position historically of the Trump administration, we're likely to see more court activity perhaps not being in complete alignment with some of these administrative agencies. And now with the Supreme Court case holding, they're not obligated to. 

Gene Marks [00:27:22 - 00:28:05]

Fair enough, fair enough. Almost, finally, I do want to talk a little bit about AI and, and, you know, whether or not you think that AI policies are going to be impacting businesses this year and is there anything that we should be doing? I just high of mine because I just wrote a piece for Entrepreneur magazine about the need for an AI policy in your business, and I wanted to hear your thoughts on what businesses should be doing with regards to not only complying with regulations as they're coming out, but also protecting their data and protecting their employees against potential bias with some AI-leverage applications. 

Kelee Delaney [00:28:06 - 00:28:55]

Yeah, so a couple of things to keep in mind, and there are many, but considering what data is protected by law, both at the federal and the state levels? What rights do consumers have or employees to know how their data is being used? Where it's kept, who has access to it, and in some instances that right to be forgotten? I'm sure you've heard about that. How the models that fuel AI use the data fed to them, which if it's not treated carefully, could result in privacy breaches, or like you said, unlawfully disparate treatment or impact. It's also important to understand how the AI mechanisms are protecting the data being used. You know, does it meet appropriate or required encryption standards? Are there strong enough access controls in place? 

Gene Marks [00:28:56 - 00:29:37]

The last question is about the EEOC. You know, the EEOC has been extremely active over the past couple of years and there's been, you know, particularly on discriminatory and harassment regulations. You know, I'm curious to hear where you think the EEOC is going or if there's any regulations or compliance issues that you're keeping your eyes on in 2025, particularly in light of the fact that in Trump's first administration, he did not reappoint commissioners at the EEOC, and eventually, you know, the commission itself basically became a lot, a lot more weakened because of that. And I just wonder if you have any thoughts on the EEOC. 

Kelee Delaney [00:29:37 - 00:31:28]

Yeah, so the EEOC is an interesting creature. You know, there's applicable law and then there's how the EEOC enforces it. And I have always spent a lot of time looking at their determinations, whatever interpretive guidance they put out there, but also in particular cases, how do they weigh in? You know, what are the facts and how do those fact-sensitive issues play a role in how they apply, interpret and apply the law? 

So, I think it's fair, and I think you alluded to this, that the EEOC under the Trump administration will probably take a more laissez-faire position on things at the same time, right? We talked about AI and we talked about potential bias, especially in the hiring processes. Other companies use AI to determine performance, various various employment-centric uses. So, I think it's going to be a balance between, you know, the ambiguity and kind of scariness associated with some of the new technology coming out using AI and other predictive analytics and that more laissez-faire position we would expect the EEOC to take in a more conservative administration. 

So, we're definitely going to be keeping our eyes on things, but I would expect expect to see something of a more balanced overall approach. Not necessarily too laissez-faire, very conservative and not as proactive and activist as we might see under, you know, a more liberal administration. I think it's going to result in a more balanced EEOC and a more midstream or moderate, determinate set of determinations they think. 

Gene Marks [00:31:28 - 00:33:10]

So, that is a great answer. I totally agree with you and I'm also hoping for the same and I really do hope that, you know, your President-elect Trump just doesn't let the administration, the EEOC just become toothless. You know, I mean a lot of the commissioners terms are expiring during the course of his term, and you did mention about AI and, to me like that's like a perfect, you know, a perfect cause, a perfect issue for the EEOC to take up. I mean they're the Equal Employment Opportunity Commission, and AI, you know, it can have a lot of bias in it, you know, with you know, in the recruiting applications that are using it, and it just seems like that would be like a pet project that the EEOC could do really well with. So, you're right. I hope to see that happen. I hope they remain active but in a more balanced way and yeah, I guess just we’ll just remain and see. 

So, okay, so just to recap, so we lots of tax changes coming, lots of new things coming from SECURE 2.0. The federal government is laying off of pay time off, but that doesn't mean that the states are, so you have to be checking with your state on all of those kinds of things. Overtime rules right now are up in the air because the regulation from the Department of Labor has been stayed by a Texas court, but we need to see where that's going. AI is going to play a big part in labor regulations I think going forward, as you know, as you have said and we have to be aware of that. Those are all some of the big compliance issues that we should be thinking about in 2025, which will definitely be keeping you very, very busy for sure. 

Is there anything I'm forgetting or anything that I'm adding or any final words you'd like to say to our audience? 

Kelee Delaney [00:33:10 - 00:33:28]

No, I think you pretty much covered it. Just, you know, stay tuned, we'll be watching, as well. Lots of interesting changes coming down the pike in 2025. Stay informed. You know, stay, stay tuned in to credible resources for news and updates. 

Gene Marks [00:33:29 - 00:33:44]

Fair enough. Kelee Delaney is the Director of Compliance at Paychex. Holds a position, I know, Kelly, your husband is a retired firefighter, but I will argue that you actually have a tougher job than he ever had. That's something we can debate. 

Kelee Delaney [00:33:45 - 00:33:46]

I don't think so. 

Gene Marks [00:33:47 - 00:34:02]

Fair enough, but I really appreciate you coming on. This is extremely informative and I know you and I are going to be talking a lot over the next couple of years as we help our customers and clients navigate through the regulatory path that we are all going down. So, again, thank you for your time. 

Kelee Delaney [00:34:02 - 00:34:03]

It's a pleasure. Thank you so much, Gene. 

Gene Marks [00:34:03 - 00:34:39]

Do you have a topic or a guest that you would like to hear on THRIVE? Please let us know. Visit payex.me/thrivetopics and send us your ideas or matters of interest. Also, if your business is looking to simplify your HR, payroll, benefits, or insurance services, see how Paychex can help. Visit the resource hub at paychex.com/worx. That's W-O-R-X. Paychex can help manage those complexities while you focus on all the ways you want your business to thrive. I'm your host Gene Marks, and thanks for joining us. Till next time, take care. 

Announcer [00:34:41 - 00:34:46]

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