Update: Lame Duck Legislation

Continuing our tour around the legislation passed in the lame duck, session, please find below a summary of recently passed legislation. After the governor signs a bill, it becomes effective 90 days later, so most of these will be effective generally in mid-March. If you have further questions about the provisions of the bills in this summary, please give us a call.

HB 48 / SB 199, Firearms in Safety Zones: HB 48 contained provisions to remove concealed-carry prohibitions in certain areas including school safety zones, daycare facilities, college campuses, aircraft, and public areas of airport terminals. During the lame duck session, HB 48 was rolled into SB 199, which was signed by the governor on December 19.

HB 89, Medicaid School Program: On December 19 Gov. Kasich signed this bill, which establishes that Ohio is in compliance with federal Medicaid regulations and may continue to receive federal reimbursements to the Medicaid in Schools program. It does this by clarifying that occupational and physical therapists, audiologists, and speech pathologists are defined as “licensed practitioners of the healing arts” for purposes of making referrals for services if they have a provider agreement. These therapists may be referring or ordering-only providers.

HB 410, Truancy: The final version of this legislation was delivered to the governor for signature on December 27.  After July 1, 2017, schools may not suspend, expel, or remove a student under the disciplinary code solely because the student has been absent from school without excuse. Truancy is handled as follows:

  • The designation of “chronic truant” will no longer be used.
  • The designation “habitual truant” will apply for any of the following unexcused absences:
  • 30 or more consecutive hours
  • 42 or more hours in a month
  • 72 or more hours in a year
  • Districts are required to provide written notice to parents within seven days of a child’s unexcused absences of 38 or more hours in a month or 65 or more hours in a school year.
  • Absence intervention teams consisting of an administrator, a parent, and a school staff member will be formed upon designating a student as a habitual truant. Written notice to the parents of the development of the plan will be provided within seven days.
  • Truancy was removed from the statute that requires boards to adopt a zero-tolerance policy for violent, disruptive, or inappropriate behavior and from the reasons for Big 8 schools to send students to alternative schools.
  • Districts with a truancy rate of 5 percent or less on the most recent report card are exempt from assigning habitually absent students to absence intervention teams and may develop their own district strategies.
  • If the absence intervention plan or other alternatives fail, the attendance officer must file a truancy complaint on day 61 after the plan has failed and the student has refused to participate in or otherwise failed to make satisfactory progress on the plan.
  • Extensive changes were made to juvenile court law regarding unruly and delinquent dispositions and diversion programs for truancy.
  • Suspensions may not be carried over to the next school year for any type of student misconduct.
  • Alternative punishments such as community service may be imposed during the summer for the number of hours equal to the remaining part of a suspension if fewer than 10 days of school remain when a suspension is imposed; however, any remaining community service may not be made up via suspension when the next school year begins. Other alternatives are permitted, and community service must begin during the first full week of summer break.
  • Districts may allow students to make up missed homework during a suspension.
  • Skipping school may not be punished by suspension.
  • A pilot program will be created to study reasons for truancy and to evaluate interventions. The ohio Family and Children First Cabinet Council will accept applications from districts to participate in the pilot program in 2017–18 and 2018–19.
  • Districts must adopt a new or amended policy to guide employees in addressing student absences effective the beginning of the 2017–18 school year and must include applicable intervention strategies, including an absence intervention plan, truancy prevention mediation programs, requiring parents to attend parent involvement programs, filing a truancy complaint in juvenile court, and notifying the registrar of motor vehicles.

HB 438, Public school teacher appreciation: This bill passed in Senate 31-0 and was delivered to Gov. Kasich for his signature on December 29. This bill designates the week prior to the week of Thanksgiving Day as “Ohio Public Education Appreciation Week.” Additional provisions require school health curricula to include instruction on the positive effects of organ and tissue donation, permit districts not evaluate to counselors on extended leave or retiring, and modify timelines for sale or lease of district property.

HB 512, Water systems: HB 512 was signed in June and became effective in September. The new law provides grants for lead fixture replacement in eligible schools.

SB 3, Education deregulation: See previous blog post.

SB 235, Property tax exemption: This bill provides a property tax exemption for the increased value of property for commercial and industrial development until the facility is completed. A substitute bill passed in the Senate 29-2. It allows the tax exemption for 6 years (instead of 10 years) and includes a recoupment provision that goes back 3 years if property is not developed but is subsequently sold when the value increases. Multiple amendments were added to the bill during the lame duck session, including several provisions from other bills that were not moving. Gov. Kasich signed the bill on December 27; however, he used his line-item veto power to veto provisions that allowed tax breaks for oil and gas producers and for digital entertainment downloads.

  • Tax-related amendments:
  • Allow land in a downtown redevelopment district to get tax increment financing
  • Allow the four highest-ranked projects (instead of top two) to get a catalytic certificate under the Ohio Historic Preservation Tax Credit Program (tax credit up to 25 percent of rehab costs, capped at $5 million unless it’s a catalytic project)
  • Allow a multi-year production (such as TV series) that gets Ohio’s motion picture tax credit to be first for consideration of credit the next year
  • Unemployment-related amendments:
  • Freeze benefits for unemployed workers from 2018–2019 while taxable wage base on employers will increase from $9K to $9.5K over the same time (from HB 620)
  • Repeal automatic tax increase on business if the state is forced to borrow from the federal government to cover the cost of high unemployment benefits (from HB 390)
  • Other amendments:
  • Adopt recommendations of the Net Operating Loss Study Committee
  • Exempt small business investment companies from the Financial Activities Tax (from HB 592)
  • Update pawnbroker regulations (from SB 270)
  • Prohibit bestiality (from SB 195)
  • Increase regulations on cockfighting and bearbaiting (from HB 215)
  • Prohibit poultry from running onto neighboring properties
  • Clarify that rock-climbing walls are not state-regulated amusement rides
  • Vetoed amendments – added by legislature but rejected by Gov. Kasich when he signed the bill:
  • (Vetoed) Exempt tangible personal property used for oil and gas manufacture from the sales tax
  • (Vetoed) Exempt digital jukebox downloads from sales tax

SB 252, Cardiac arrest in student athletes, “Lindsay’s Law”: Gov. Kasich signed this bill on December 13. Coaches and trainers are required to annually participate in a training course on recognizing the symptoms of sudden cardiac arrest. Before participation, student athletes must submit a medical history form and a signed authorization that they received or reviewed information on sudden cardiac arrest for each athletic activity in which they participate.

Students whose biological parent, sibling, or child has experienced sudden cardiac arrest may not participate in athletic activities until the athlete has been cleared by a physician. Students who have exhibited syncope or fainting prior to or following an athletic activity also may not participate until cleared by a physician and must be removed from participation if this occurs, until cleared. Schools must establish penalties for coaches that fail to enforce the requirements outlined above.

Civil immunity will be granted to coaches, school districts, board members, or employees (immunity provision also applies to nonpublic, charter, and STEM schools) for performing duties as outlined in the law, unless their conduct or omission was willful or wanton misconduct. The Ohio Department of Health will approve a sudden cardiac arrest training course for coaches.

A Closer Look at “Education Deregulation” in Senate Bill 3

What happened during the lame duck session?

By now, you know the legislative session has concluded. Sub. SB 3, which became a Christmas tree bill, contained a plethora of miscellaneous education provisions. The bill has been signed and will become effective mid-March. I thought you might like a short summary of the provisions that will apply to most of our clients. If you have specific questions about what is applicable to career technical education or educational service center districts, please let us know. I will follow up next week with a look at other recently passed bills.

 Time Spent on State Assessments

After July 1, 2017, boards of education must ensure that no student is required to:

  1. Spend more than 2 percent of the school year taking state assessments in 3301.0710(A) and 3301.0712(B)(2) or any district-wide assessment in subject area or grade level.
  2. Spend more than 1 percent of the school year taking practice or diagnostic assessments to prepare for assessments described above.

This limitation does not apply to students with disabilities or to students who don’t obtain a passing score on English language arts achievement assessments, substitute exams, or additional assessments to identify a student as gifted.

Boards may exceed these limits upon a resolution of the board after “at least one” public hearing on the proposed resolution.

The bill removed a requirement that districts report to the Ohio Department of Education (ODE) the amount of extracurricular services offered to students.

Education Deregulation Provisions

 Districts that qualify are exempt from:

  1. Teacher qualification requirements under the 3rd-grade reading guarantee of 3313.608. Teachers still must have a valid Ohio license in the subject area and grade level “determined appropriate by the board of education.”
  2. The mentoring component of the Ohio teacher residency program, as long as there is a local approach to train and support new teachers.
  3. Any statute, ODE rule, or standard on minimum or maximum class size.
  4. Any Revised Code or ODE standard requiring teachers to be licensed specifically in the grade level they are teaching unless required by federal law. This does not apply to special education teachers. Teachers still must have a valid Ohio license in the subject area and “at least some grade level determined appropriate by the district board.”

Notwithstanding 3319.36 and 3319.30, a superintendent may employ a person not licensed but otherwise qualified based on experience to teach in the district, provided that the board of education approves employment and provides mentoring and development opportunities as determined necessary. These employees must have criminal background checks and register with ODE during employment. ODE will enroll these employees in the retained fingerprint database. These employees are members of the State Teachers Retirement System. If arrested, ODE will notify the district, and the district may not employ anyone with an offense that would bar employment with the school as listed in R.C. 3319.31. Noncompliance with this section of the law will not disqualify this district from R.C. Chapter 3317 funds.

To qualify for these exemptions, districts must meet all the following benchmarks on the most recent report card:

  1. At least 85 percent of total possible points for performance index score
  2. An A on performance indicators on the state report card as defined in R.C. 3302.03
  3. A four-year adjusted cohort graduation rate of 93 percent and a five-year adjusted cohort graduation rate of 95 percent

Districts that meet the qualifications on the most recent report card get these exemptions for three years, beginning with the year the qualifying report card is issued.

Competitive bidding: Sub. SB 3 contains a provision that raises the competitive bidding threshold from $25,000 to $50,000. Check your policy to see if it mentions the specific amount, and if so, revise the policy. Remember that this change will not take effect until the legislation effective date in mid-March, so continue to use the $25,000 threshold until the bill becomes law.

Blizzard bags: Districts adopt a plan for the use of blizzard bags, and the board-adopted plan no longer has to be approved by ODE. Otherwise the requirements are the same.

Nonpublic extracurricular activities: The superintendent may allow any student enrolled in nonpublic school to participate in district extracurricular activities if they are not offered at the nonpublic school and either of the following apply:

  1. The extracurricular activity is not interscholastic athletics or interscholastic contests or competition in music, drama, or forensics, or
  2. The activity is in an interscholastic athletic or contest or competition in music, drama, or forensics.

That is not a typo (see options above). The law says that for the second option to apply, students must seek to participate at either the district in which the student’s nonpublic school is located or the district in which the student is entitled to attend school (understanding that the district in which the student’s nonpublic school is located may not be the same as the district in which the child is entitled to attend school). As long as the chosen district offers the activity, if the student seeks to participate at the public school in which the student’s nonpublic school is located, both of the following must apply:

  1. The superintendent of the school in which child is entitled to attend shall certify that the student has not participated in any other extracurricular activities that school year, defined as interscholastic athletic events or interscholastic competition in music, drama, or forensics. If the student has participated that school year, the student is ineligible to participate in the district in which the nonpublic school is located.
  2. Superintendents of both schools shall mutually agree in writing to allow the student to participate in the public school in which the student’s nonpublic school is located.

Athletic participation for College Credit Plus (CCP) and STEM students: Students cannot be denied the opportunity to participate in athletics just because the student is in CCP or has been in CCP as long as the student fulfills all other academic/nonacademic/financial requirements not related to participation. This provision also applies to CCP students who attend STEM, community schools, nonpublic schools, or home instruction.

Seal of biliteracy: A new section of the Revise Code provides for the addition of a seal of biliteracy, attached or affixed to a high school diploma. The seal demonstrates a high level of proficiency in one or more languages in addition to English “sufficient for meaningful use in college and a career.”

Public schools, STEM schools, community schools, college preparatory boarding schools or nonpublic schools may affix the seal of biliteracy to transcripts that meet requirements, but it is not required to attach the seal to the transcript.

Districts must maintain records to identify students who have completed the requirements for the seal, and if the district has a policy of attaching or affixing the seal to transcripts, the district shall make a designation on the transcript.

The state board will establish requirements and criteria for earning the state seal, including foreign language assessments and English proficiency.

The state board will deliver an appropriate mechanism for assigning the seal to districts, provide any other information the state board considers necessary for districts, and adopt rules to implement this provision.

No fee is allowed for the seal, but students may be required to pay a fee to demonstrate proficiency in a language including the cost of a standardized test to determine proficiency.

Languages available for the biliteracy seal include modern languages, Latin, American Sign Language, Native American languages, and native languages.

Teacher evaluation: Beginning with the 2017–2018 school year, a board of education may elect not to evaluate a teacher participating in the teacher residency program under 3319.223 for the year during which the teacher takes, for the first time, at least half of the performance-based assessment prescribed by ODE for resident educators.

Public Records Update: Legislation and Cases

Laws regarding public records are under scrutiny across the United States, including in Ohio. Advanced technology has brought myriad ways to communicate information to U.S. citizens, who continue to demand increased transparency. Public-records law continues to develop and change in the form of both legislation and court decisions. Below are a few recent Ohio bills and cases dealing with public records that have an effect on school districts throughout the state.

House Bill 585: Body Cameras
The Ohio House introduced HB 585 on July 11, proposing that the record of body cameras worn by law enforcement officers be considered generally a public record if the officer is performing official duties. (This bill does not include any regulations on police dash cams.) The bill will specify circumstances in which a nonpublic record would become a public record, and circumstances in which recordings would not be public records. Personal or nonrelevant information, and generally, recordings of minors or victims, would be redacted. The bill would also require a local records commission to maintain records from a body camera for a minimum of one year unless the law enforcement agency is subject to a records retention schedule that establishes a longer period of time.

Senate Bill 321
This bill, which was signed into law in June, becomes effective in late September. This new law provides a procedure for someone who has been denied access to public records, in the form of mediation or filing with the court of claims.

The bill also contains a provision that a public office which places all of its public records online may limit the number of records a person may request to receive digitally to 10 per month. The requirements and limitations are as follows:

1. All records must be online and accessible to the public except for during outages that are not within the control of the public office.

2. Records that are not online cannot be subject to the limit.

3. The limit also does not apply if the person making such requests certifies that the request responses are not being forwarded or used for commercial purposes.

The bill modifies the attorney fee provisions of the statutes. An award of fees is now mandated to be considered remedial and not punitive, and to enforce this, the bill limits fees to those that are incurred prior to the record being turned over plus the fees incurred to produce the proof of the amount and reasonableness of the fees incurred. The court may reduce the award of fees if it determines that the suit was not necessary and the records could have been obtained through less formal means. Finally, a public office may itself be awarded costs and fees if the court determines that the suit to enforce the fulfillment of a public records request is frivolous.

Attorney Billing Statements
In the 2016 case State ex rel. Pietrangelo v. Avon Lake, the Ohio Supreme Court ruled that, in certain circumstances, the professional fee summary of an attorney-fee billing statement is exempt from disclosure in a public-records request. In this case, the plaintiff, Pietrangelo, had requested certain public records from the City of Avon Lake, including attorney billing statements. The city complied with the request but redacted the following information from the attorney billing statements based on attorney-client privilege and attorney work product:

• Narrative descriptions of particular legal services rendered
• Exact dates on which such services were rendered
• The particular attorney rendering each service
• The time spent by each particular attorney on a particular day
• The billing rate of each particular attorney
• The total number of hours billed by each particular attorney for the invoiced period
• Total fees attributable to each particular attorney for the invoiced period

Pietrangelo then petitioned the Ninth District Court of Appeals for a writ of mandamus to compel the city to provide unredacted invoices, which the court granted. The Ohio Revised Code notes that “public records” do not include records that are prohibited from release by state or federal law.

In a previous decision, State ex rel. Anderson v. Vermilion (134 Ohio St.3d 120, 2012-Ohio-5320), the Ohio Supreme Court held that itemized statements, including dates of services, hours, rates, and money charged for the services, are not exempt from public-records law and therefore must be disclosed. However, in State ex rel. Dawson v. Bloom-Carroll Local School Dist. (131 Ohio St.3d 10, 2011-Ohio-6009), the same court found that the narrative portions of the statements were confidential but a summary of the invoice, including the attorney’s name, the invoice total, and the matter involved, was sufficient for the public-records request. One of the differences between the two cases, Anderson and Dawson, is that the matter in Dawson was pending litigation but the matter in Anderson was for general informational purposes.

In Pietrangelo v. Avon Lake, the Ohio Supreme Court held that this case resembles the Dawson case and that the records relating to the pending litigation were exempt from disclosure. “If disclosed, Pietrangelo may acquire information that would be useful in his litigation strategy against the city, whereas in Anderson, any harm from disclosure of attorney-client communication was remote or speculative.”
State ex rel. Pietrangelo v. Avon Lake, Slip Opinion No. 2016-Ohio-2974.

Directory Information

The Ohio Supreme Court determined that School Choice Ohio was entitled to records that constitute directory information as defined by the district’s public records policy. However, the organization did not have the right to compel the district to amend its student records policy.

School Choice obtains students’ contact information from Ohio public school districts via public-records requests. In addition to requesting the court to compel the district to disclose the records requested, the organization also attempted to compel the district to amend its policy to expand directory information and to require disclosure to its company by amending the parent notice and opt-out provisions. According to the Family Educational Rights and Privacy Act (FERPA), “directory information” includes the following student information:

• Name, address, telephone listing, and date and place of birth
• Major field of study
• Participation in officially recognized activities and sports
• Weight and height of members of athletic teams
• Dates of attendance
• Degrees and awards received
• The most recent previous educational agency or institution attended

Pursuant to FERPA, districts must determine which of the items listed above are to be considered directory information. Districts must then provide public notice to parents of what it defines as directory information and give them an opportunity to opt out of directory information being disclosed without prior written consent.

Ohio law defines directory information similarly and places an additional condition on disclosure – that directory information cannot be requested or disclosed for profit-making activities. In fact, whether directory information is being used for profit-making activities is the one time in public records law where the public office is permitted to inquire about the purpose of the request.

Ohio law also provides that a district may not limit the disclosure of directory information to representatives of the armed forces, business, industry, charitable institutions, other employers, and institutions of higher education unless such restriction is uniformly imposed on each of these types of representatives. The court determined that School Choice Ohio is not any of these types of organizations.

However, the court ultimately concluded that even with the limited way in which the district defined its directory information, which was lawful, the organization fit within the definition and was entitled to the records.

What This Decision Means to Your District
Many districts have received the annual requests from this particular organization and from others. This case considered the question of whether the organization is engaged in profit-making activity and answered in the negative. Therefore, districts should continue to disclose records, including directory information, in accordance with the relevant policy. Remember to consult your list of opt-outs whenever directory information is going to be disclosed without prior written consent of the parent. If you are considering changes to your public-records policies, please contact an Ennis Britton attorney for assistance or review.

Proposed Bill Aims to Reform Truancy Policy

Efforts to reform truancy policy in Ohio have resulted in House Bill 410, which would eliminate suspension or expulsion of students as a punishment for excessive absence. The bill, which was passed in the House and now awaits action in the Senate Education Committee, would take effect in the 2017–2018 school year. HB 410 represents a shift away from zero-tolerance approaches to unexcused absences by removing “excessive truancy” from district policy regarding violent, disruptive, or inappropriate behavior.

Boards would need to adopt or amend existing policy to address student absences. Schools would be required to set up absence intervention teams – a district or school administrator, a teacher, and the parent or guardian of the child – aimed at finding solutions to get students to class via “absence intervention plans.” The bill suggests that the team collaborate with school psychologists, counselors and social workers, as well as public agencies and nonprofit organizations, which can provide additional assistance.

Schools would be required to report to the Department of Education any cases of habitual truancy, which has been redefined by the bill in terms of hours missed instead of days missed. The student would be assigned an intervention team, which must also be reported to the Department of Education. Though the bill is aimed at avoiding court interactions, juvenile court may issue an order to require that a child attend a certain number of consecutive hours unless the student has a legitimate excused absence.

For schools, a comparison for the absence intervention plan and the new protocol for truants is perhaps the implementation of a section 504 plan. Likely, the intervention team will conduct an equivalent to a functional behavioral analysis and come up with modifications in accordance. In contrast to IEPs, which are detailed, goal oriented, and have numerous methods for enforcement by the ODE, the solutions of the intervention team are not nearly as rigidly enforced by the language of the bill.

Should a child fail to complete the absence intervention plan laid out by the intervention team, the school can file a complaint to adjudicate the student as unruly. At that point, this complaint would be held in abeyance until the child either completes or fails to comply with a court diversion program. A child who fails to complete the program could be adjudicated as a delinquent child because of chronic truancy. The consequences for the parent or guardian of a chronic truant include a minor misdemeanor charge if the court finds that their actions in any way contributed to the behavior. In addition, they must pay a surety bond of $500.

The practical implications of these changes would likely place a burden on schools. Further constraints would be imposed on their staffing, who must participate in the intervention teams at additional expense. School budgets would be forced to accommodate in-school suspensions in place of expulsions or out-of-school suspension, which would require an extra classroom and teacher. However, the bill provides for no funding to implement these changes. The new approach to truancy will undoubtedly present a challenge to districts but aims to be a more effective means of addressing student absences.

Ohio Senate Approves Bill to Suspend Property Tax Increases

The Ohio Senate has approved a bill that would suspend property tax increases for commercial and industrial developments until a certificate of occupancy is granted. Any increase in the taxable value of properties that are being newly developed or redeveloped would not be subject to property taxes until the development is completed. Senate Bill (SB) 235 passed 22-11 on May 4.

Advocates of SB 235 say that it will encourage improvement of undeveloped property as developers would not face tax increases until a project is near completion. This measure would increase land development and job growth, and eventually increase property taxes when the development is completed.

However, the bill has faced debate and opposition, with many local governments expressing their concern while the bill was in the Senate Ways and Means Committee. The concern is that the bill would cause an unknown fiscal loss to local governments, although it would have no impact at the state level.

The Ways and Means Committee notes that it responded to the concerns by adding several amendments to the bill. One of those amendments is a ten-year reset, so that the taxable value of the property resets to the actual value at the eleventh year (and every ten years after that) for the tax suspension while the property is still in development.

As school districts are funded in large part by property taxes, SB 235 has implications to school districts. Many developments are years in the making, as noted by the ten-year reset amendment. This means that school districts would potentially lose out on many years of funding during the development of these commercial and industrial properties.

SB 235 has now been introduced in the Ohio House of Representatives for consideration. You are urged to contact your Ohio representative to provide input for the House committee that will be assigned to SB 235. Ennis Britton attorneys are available for counsel regarding how this bill may affect your school district.

Overtime Pay Threshold Increased to Include Millions More Workers

Effective December 1, 2016, “white collar” salaried employees not otherwise exempted from the overtime rules in the Fair Labor Standards Act (FLSA) will be eligible for overtime pay if their annual salary is less than $47,476. President Obama asked the Department of Labor to revise the exemption threshold of the FLSA from the current level of $23,660, which has not changed for more than a decade. The new amount more than doubles the current salary threshold.

Broad exemptions from FLSA overtime rules exist for executive, administrative, professional, outside sales, and computer employees. These exemptions are based on specific job duties as well as salary thresholds. In other words, an employee might have the duties of an administrator but not be exempt from overtime rules because her salary does not exceed the income threshold.

When this new rule takes effect, employers will have several options for employees who will no longer be exempt from the FLSA overtime rules:

  • Pay time-and-a-half for overtime (granting compensatory time may be an option created through collective bargaining)
  • Increase salaries above the threshold via regular pay or bonus pay with certain restrictions
  • Limit workers’ hours to 40 per week
  • Decrease base hourly pay to offset any increased overtime costs
  • Combine any of the above options

What This Means to Your School District

Common positions of concern in school districts include technology directors, food service supervisors, maintenance supervisors, and transportation supervisors. Even though these positions might previously have qualified for the administrative exemption, with the increased salary threshold many will no longer be exempt after the revised rules go into effect. The FLSA provides a special exemption from the professional employee salary threshold for teachers. Even if a teacher does not meet the new $47,476 threshold – and many will not – the rules still exempt them from overtime. A similar special rule applies to “academic administrative employees” as long as they are paid at least base teacher pay.

School districts may potentially have professional employees who do not neatly fit into the “teacher” and “academic administrative employee” categories. Ennis Britton attorneys are able to assist districts in identifying such employees and exploring how the new rules affect them.

School districts must track eligible employees’ hours and pay overtime as appropriate. Districts should maintain proper payroll records and require that employees submit time records. The burden is on employers to ensure FLSA compliance. Laws limiting salary reductions for school employees must be considered when planning for the new rules. Ennis Britton attorneys are available to help with any questions regarding these changes, such as which employees are affected by this change, how to maintain payroll records, and how job descriptions and the duties test apply.