Proposed rule · 2025-19634

Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips

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.