One Big Beautiful Bill Act - "No Tax on Tips"

Article #: 18878

Last Updated: September 23, 2025

 

Tags: Drake Tax

Drake Tax logo

In order to prepare for changes under the One Big Beautiful Bill Act (OB3) related to the "No Tax on Tips" provision, the IRS has published a proposed rule document. This document was released on September 22, 2025 and subject to public commentary until October 22, 2025.

Note  More information will be added as it becomes available.

See the IRS OB3 Info page and  news release for other preliminary information. You can also review section 70201 of the One Big Beautiful Bill Act.