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

introduced

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.

No lobbying positions or financial data recorded for this regulation yet.

Public comment data and advocacy positions are added as they become available.