CED Regulatory Digest, Since Last Digest, 1 items
This digest groups recent regulatory items selected by the CED Merge Engine.
Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
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.
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This digest is algorithmically assembled from publish-ready regulatory records.