Data / Federal rules / 2025-19634
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
The Internal Revenue Service published this proposed rule in the Federal Register on October 23, 2025.
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What the agency says
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 Register on 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 December 31, 2024, and provide a definition of "qualified tips" for purposes of the income tax deduction for qualified tips.
Key facts
- Document number
- 2025-19634
- Type
- Proposed rule
- Action
- Notification of change to telephonic-only public hearing on a proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- October 23, 2025
- Dates
- The public hearing scheduled for October 23, 2025, at 10 a.m. Eastern Time (ET) has been changed to a telephonic-only hearing.
- Docket
- REG-110032-25
- Regulation ID (RIN)
- 1545-BR63
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 1
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Everything from the Internal Revenue Service · Published in October 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.