Page 16 THE EVERETT ADVOCATE – FRiDAy, FEbRuARy 6, 2026 BEACON | FROM PAGE 15 JAPANSESE INTERNMENT CAMPS (S 2132) Senate 37-0, approved and sent to the House a proposal that would designate January 30 of each year as Fred Korematsu Day of Civil Liberties and the Constitution in Massachusetts, in recognition of the birthday of Fred Korematsu and to educate about and honor his life, his perseverance, and his determination to advocate for the civil liberties of all Americans. Unfortunately, the Senate approved the bill on January 29 and the bill must be approved by the House and signed by Gov. Healey in order to take effect. Neither of those will occur by January 30 so the actual celebration on January 30 will not take place until 2027. “During WW II, Fred Korematsu had the courage to challenge the federal government after a military order forced hundreds of thousands of Americans of Japanese descent into internment camps,” said sponsor Sen. Jamie Eldridge (D-Marlborough). “His stand became a landmark moment in the fight for due process, confronting racial prejudice and the wrongful incarceration of people based on their race and ethnicity. Korematsu’s resistance struck a lasting blow against discrimination and reaffirmed the principle that no American should be denied their civil rights. I am grateful to the incredible advocacy by so many Asian American civic, political action and coalition groups to fight to create Fred Korematsu Day, and to the Fred T. Korematsu Institute for its vision to use Korematsu’s legal battle as a tool to educate all Americans about history, the U.S. Constitution, and the need to expand and protect legal rights.” “Fred Korematsu’s story is one of strength and perseverance in the face of discrimination,” said Sen. Joan Lovely (D-Salem). “By marking Fred Korematsu Day of Civil Liberties and the Constitution on January 30 each year, we highlight the historical struggle Asian American and Pacific Islander communities face against discrimiBEACON | SEE PAGE 17 No Tax On Overtime F or calendar year’s 2025 through 2028 you may CITY OF EVERETT - LEGAL NOTICE - ZONING BOARD OF APPEALS 484 BROADWAY, ROOM 24 EVERETT, MASSACHUSETTS 02149 To Whom It May Concern: This notice is to inform you that a public hearing will be held on Tuesday February 17, 2026 at 6:00 PM, Everett City Hall, 3rd Floor George Keverian Hearing Room. All interested parties may attend and opinions will be heard regarding the following petition. Whereas a petition has been presented by: Property Address: Map/Parcel: Building Permit Property Owner: Proposal: The applicant seeks to construct an addition on an existing non-conforming open rear deck at the rear of the existing non-conforming structure. Violations: The existing rear deck is nonconforming, in that it is only 14 feet from the property line, where a 15-foot setback is required under Section 4.B.7.a of the Zoning Ordinance. The proposal to construct an addition within the nonconforming setback will increase the nonconforming nature of the structure. A special permit from the Zoning Board of Appealsis therefore required under Sections 3.C and 3.F of the Zoning Ordinance. Rebecca Edmondson Korom - Chairman Roberta Suppa - Clerk of Board of Appeals February 06, 13, 2026 36 Thurman PK Everett, MA 02149 N0-05-000105 B-25-1050 Mr. Samuel Martinez 36 Thurman Pk Everett, MA 02149 be able to take a deduction of up to $12,500 of qualified overtime pay if filing single or head of household, and up to $25,000 for a married couple filing a joint income tax return. This deduction is phased out once a single person’s modified adjusted gross income (MAGI) exceeds $150,000 and once a married couple’s MAGI exceeds $300,000. This new tax provision was part of the July 4, 2025, Big Beautiful Bill enacted by Congress. The deduction is not available for a married taxpayer filing separately. Any overtime pay that is offset by this deduction is still subject to social security taxes. You also need a valid social security number issued to you prior to the due date of your 2025 1040. Just like in the case of the “no tax on tips” deduction, this is a below the line deduction on your Form 1040, meaning you deduct it against your income after you take your standard deduction or your itemized deductions, whichever is higher. If you were paid $30 per hour for all of your overtime hours and your regular hourly rate was $20 per hour, the additional $10 per hour would be considered the overtime premium and would therefore be eligible for the deduction. In this example, you were paid time and a half as an overtime rate. The overtime rate is equal to fifty percent of your regular hourly rate. Typically, you would have to work more than 40 hours in the work week to qualify for overtime pay. So, if you had 500 hours of actual overtime, you would multiply 500 hours x $10 to arrive at the amount of your deduction. In this example, the deduction would be $5,000. The IRS is giving employers until the 2026 W-2 filing season to report in a separate box on the W-2 the amount of overtime earnings. Therefore, the actual overtime pay reported on your 2026 W-2 form will form the basis of the maximum amount of overtime deduction you will be able to claim on your 2026 tax return. This deduction is claimed on the 2025 Schedule 1-A as part of your 1040. This year might be more difficult to determine your actual overtime hours worked. You might have to resort to your final paystub for calendar year 2025 to see if your employer has separated the overtime hours. You would also have to determine the overtime premium to be applied to those hours in order to calculate the deduction. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a masters degree in taxation.
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