{"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. These proposed regulations affect individuals who receive tips as part of their occupation.","action":"Notice of proposed rulemaking and public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2025/09/22/2025-18278.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"90 FR 45340","comment_url":null,"comments_close_on":"2025-10-22","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by October 22, 2025. The public hearing is being held on October 23, 2025, at 10 a.m. Eastern Time (ET). Requests to speak and outlines of topics to be discussed at the public hearing must be received by October 22, 2025. If no outlines are received by October 22, 2025, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on October 21, 2023.","disposition_notes":null,"docket_ids":["REG-110032-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":16903,"comment_start_date":"2025-09-22","updated_at":"2025-12-12T00:56:14.335-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2025-0235-0001","allow_late_comments":false,"id":"IRS-2025-0235-0001","comment_end_date":"2025-10-23","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2025-0235","title":"Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25)"}],"document_number":"2025-18278","effective_on":null,"end_page":45361,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/09/22/2025-18278.xml","html_url":"https://www.federalregister.gov/documents/2025/09/22/2025-18278/occupations-that-customarily-and-regularly-received-tips-definition-of-qualified-tips","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-18278?publication_date=2025-09-22","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-09-22/2025-18278/mods.xml","not_received_for_publication":null,"page_length":22,"page_views":{"count":51929,"last_updated":"2026-04-14 16:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-09-22/pdf/2025-18278.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-18278.pdf?1758285913","publication_date":"2025-09-22","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/09/22/2025-18278.txt","regulation_id_number_info":{"1545-BR63":null},"regulation_id_numbers":["1545-BR63"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":16903,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2025-0235","supporting_documents_count":0,"docket_id":"IRS-2025-0235","document_id":"IRS-2025-0235-0001","regulation_id_number":"1545-BR63","title":"Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25)","checked_regulationsdotgov_at":"2025-12-13T09:55:05Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":45340,"subtype":null,"title":"Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips","toc_doc":"Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":90}