{"abstract":"This document contains final 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 regulations affect individuals who receive tips as part of their occupation.","action":"Final rule.","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/2026/04/13/2026-07104.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 19026","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These final regulations are effective on June 12, 2026.","disposition_notes":null,"docket_ids":["TD 10044"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-04-13","updated_at":"2026-04-14T10:03:05.722-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2025-0235-0324","allow_late_comments":false,"id":"IRS-2025-0235-0324","comment_end_date":null,"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":"2026-07104","effective_on":"2026-06-12","end_page":19056,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/04/13/2026-07104.xml","html_url":"https://www.federalregister.gov/documents/2026/04/13/2026-07104/occupations-that-customarily-and-regularly-received-tips-definition-of-qualified-tips","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-07104?publication_date=2026-04-13","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-04-13/2026-07104/mods.xml","not_received_for_publication":null,"page_length":31,"page_views":{"count":6932,"last_updated":"2026-05-28 12:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-13/pdf/2026-07104.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07104.pdf?1775825119","publication_date":"2026-04-13","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/04/13/2026-07104.txt","regulation_id_number_info":{"1545-BR63":null},"regulation_id_numbers":["1545-BR63"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":0,"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-2025-0235-0324","regulation_id_number":"1545-BR63","title":"Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25)","checked_regulationsdotgov_at":"2026-04-15T11:55:04Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":19026,"subtype":null,"title":"Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips","toc_doc":"Definition of Qualified Tips","toc_subject":"Occupations that Customarily and Regularly Received Tips","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":91}