The 2026 W-2 instructions evade the question of what actually gets reported with the "TT" code.  Is it all of the overtime, whether 150% or 200% and whether just under FLSA rules or under state rules which sometimes applied and sometimes didn't? I think every W-2 with overtime this year will have to be issued with a separate memo, explaining how the number was calculated.  Pass stupid laws, expect stupid consequences.