H.R. 1 (AKA the One Big Beautiful Bill Act) was signed into law on July 4, 2025, covering various aspects of employment law, including deductions and tax rates. New federal income tax deductions for qualified tips were also included in the legislation. In response to this change, the U.S. Department of the Treasury released a preliminary list of occupations that customarily and regularly received tips on or prior to December 31, 2024.

These occupations will be published in the Federal Registry as part of forthcoming regulations proposed by both the IRS and the Department of the Treasury. Public comments are requested on this preliminary list.

Review the full list of tipped occupations, released August 27, 2025.