Proposed Rule2025-19634
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
October 23, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
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.
Full Text
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<title>Federal Register, Volume 90 Issue 203 (Thursday, October 23, 2025)</title>
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[Federal Register Volume 90, Number 203 (Thursday, October 23, 2025)]
[Proposed Rules]
[Page 48481]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-19634]
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Proposed Rules
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains notices to the public of
the proposed issuance of rules and regulations. The purpose of these
notices is to give interested persons an opportunity to participate in
the rule making prior to the adoption of the final rules.
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Federal Register / Vol. 90, No. 203 / Thursday, October 23, 2025 /
Proposed Rules
[[Page 48481]]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-110032-25]
RIN 1545-BR63
Occupations That Customarily and Regularly Received Tips;
Definition of Qualified Tips
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notification of change to telephonic-only public hearing on a
proposed rulemaking.
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SUMMARY: 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.
DATES: The public hearing scheduled for October 23, 2025, at 10 a.m.
Eastern Time (ET) has been changed to a telephonic-only hearing.
ADDRESSES: Public comments that have been submitted on the proposed
regulations (REG-110032-25) are available on the Federal eRulemaking
Portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a>.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Stephanie Caden or Andrew Holubeck at (202) 317-4774; concerning
submission of comments or the public hearing, please contact
Publications and Regulations Section at (202) 317-6901 (not toll-free
numbers) or by email at <a href="/cdn-cgi/l/email-protection#b9c9ccdbd5d0dad1dcd8cbd0d7decaf9d0cbca97ded6cf"><span class="__cf_email__" data-cfemail="d0a0a5b2bcb9b3b8b5b1a2b9beb7a390b9a2a3feb7bfa6">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and public
hearing that appeared in the Federal Register on Monday, September 22,
2025 (90 FR 45340), announced that a public hearing was scheduled for
October 23, 2025.
Due to the lapse in appropriations, the in-person public hearing
scheduled for October 23, 2025, is changed to a telephonic-only
hearing. If no timely requests to speak at the telephonic hearing are
received, the public hearing will not be held. The deadline to provide
comments on the notice of proposed rulemaking and to request to testify
at the hearing remains October 22, 2025. All individuals who timely
request to attend the public hearing will receive the telephone number
and access code.
Individuals who have already sent an email to
<a href="/cdn-cgi/l/email-protection#ea9a9f88868389828f8b9883848d99aa839899c48d859c"><span class="__cf_email__" data-cfemail="710104131d181219141003181f1602311803025f161e07">[email protected]</span></a> to request to attend the hearing by telephone or
in person do not need to make a second request to attend the hearing
being held by telephone only. The IRS will provide those individuals
with a telephone number and access code for the hearing by email.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations, Associate Chief Counsel,
(Procedure and Administration).
[FR Doc. 2025-19634 Filed 10-21-25; 11:15 am]
BILLING CODE 4831-GV-P
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