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Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips | Sporos

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Proposed Rule

Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips

This document contains proposed regulations that identify occupations that customarily and regularly received tips on or before December 31, 2024, and provide a definition of "qualified tips" for purposes of the income tax deduction for qualified tips. These proposed regulations affect individuals who receive tips as part of their occupation.

Published

Sep 22, 2025

Comments Close

Oct 22, 2025

Citation

90 FR 45340

Agencies

2025-18278Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips

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Agencies (2)

IRS — Internal Revenue Service

TREAS — Treasury Department

Topics

Income taxes Reporting and recordkeeping requirements

Docket IDs

REG-110032-25

Regulation ID Numbers (RINs)

1545-BR63

CFR References

26 CFR 1

Document Details

Type: Proposed Rule
Action: Notice of proposed rulemaking and public hearing.
Document #: 2025-18278
Citation: 90 FR 45340
Publication Date: Sep 22, 2025
Dates: Written or electronic comments must be received by October 22, 2025. The public hearing is being held on October 23, 2025, at 10 a.m. Eastern Time (ET). Requests to speak and outlines of topics to be discussed at the public hearing must be received by October 22, 2025. If no outlines are received by October 22, 2025, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on October 21, 2023.
Federal Register Pages: Vol. 90, pp. 45340–45361
Page Views: 47,421

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