WASHINGTON, Oct. 23 -- Internal Revenue Service has issued a proposed rule called: Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips.
The proposed rule was published in the Federal Register on Oct. 23 by Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations, Associate Chief Counsel, (Procedure and Administration).
Summary: This document announces that the public hearing originally scheduled for October 23, 2025, for a notice of proposed rulemaking (REG-110032-25) that was published in the Federal Registeron Monday, September 22, 2025, has been changed to a telephonic-only hearing. The proposed regulations identify occupations that customarily and regularly received tips on or before Dec...