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Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25)

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National Federation of Independent Business filings
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National Federation of Independent Business filed 1 comment on this docket between Oct 14, 2025 and Oct 14, 2025. 0 other organizations filed here. The comment window closed 279d ago.

What National Federation of Independent Business filed (1)

Oct 14, 2025· Comment from National Federation of Independent Business· IRS-2025-0235-0100

National Federation of Independent Business (NFIB) comment letter of October 14, 2025, in response to Treasury notice titled "Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips," Docket No. REG-110032-25, RIN 1545-BR63, 90 Fed. Reg. 45340 (September 22, 2025), is attached.

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Abstract

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.

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