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TREAS/IRS RIN: 1545-BR63 Publication ID: 2026 
Title: ●List of Occupations Traditionally and Customarily Receiving Tips 
Abstract:

These amendments to the Treasury regulations provide a list of occupations which traditionally and customarily received tips on or before December 31, 2024. In section 70201(h) of the OBBBA Congress instructed the IRS to issue regulations under section 224 of the Code, which was created by the OBBBA.

 
Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805    Section 70201 of the One, Big, Beautiful Bill Act (OBBBA), PL 119-21   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/22/2025  90 FR 45340   
NPRM Comment Period End  10/22/2025 
Final Action  07/00/2026 
Additional Information: REG-110032-25 (Final) Drafter attorney: Stephanie Caden, (202) 317-4570 Reviewer attorney: Andrew Holubeck, (202) 317-4787 Treasury attorney: Christa Bierma, (771) 201-0022 CC: EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Andrew Kenneth Holubeck
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-4774
Fax:855 592-9845
Email: andrew.k.holubeck@irscounsel.treas.gov