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Finanse publiczne · 22.09.2025

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.

Source: Federal Register — Department of the TreasuryOpen original release →