What is the amount in Box 14 of the W2 that has the description OTBBB and why is it being reported to me?

OTBBB in Box 14 of the W-2 is an estimate of the FLSA premium portion (“half-time”) of overtime pay to an employee.  The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025, allowing individuals to deduct the premium portion of FLSA qualified overtime pay on the federal income tax. For 2025, although the IRS does not require employers to report, they have strongly urged them to provide a best estimate to employees regarding this amount. Please note that eligibility to deduct and the deductible amount depends on your individual tax situation, not what is reported in Box 14. Therefore it is critical that individuals review IRS Notice 2025-69 and seek advice from a qualified tax advisor where they have questions on their Federal tax return.