No Tax on Tips: 68 Occupations Listed in IRS Proposed Regs

The IRS has released proposed regulations, giving businesses needed details about tracking and reporting income based on tips.The One Big Beatiful Bill Act (OBBBA) had set October 2, 2025, as the deadline for publishing a list of occupations related to the no-tax-on-tips provision of the new law.Working ahead of schedule, the IRS and Treasury Department issued the proposed regs in the Federal Register on September 22, 2025.An Eye Toward Year-EndDue to the OBBBA, employers will need to track qual