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On September 22, 2025, the U.S. Department of Treasury and Internal Revenue Service (IRS) released proposed regulations regarding “no tax on tips” under the One Big Beautiful Bill Act (OBBBA). As a reminder, the

On September 2, 2025, the U.S. Department of Treasury released a Preliminary Tipped Occupations List that provides employers with a sneak peek regarding which positions may qualify for “no tax on tips” under the