Topic
Tipped Wages
16 published works
Tax Withholding & Reporting
IRS Issues Final Regulations on Tipped Income Deduction
By Christina Danberg Bubel, S. Michael Chittenden
On April 10, the IRS released final regulations to implement and provide guidance regarding new Section 224, enacted as part of the One Big Beautiful Bill Act (P.L. 119-21). Section…
Ogletree Deakins Insights
The Tip Jar Revolution: IRS Unveils Preliminary Tipped Jobs List for ‘No Tax on Tips’ Deduction
By Publisher, Stephen Kenney, Zachary V. Zagger
Quick Hits The IRS has released a “preliminary list” of occupations that “customarily and regularly” receive tips that are eligible for the new tax deduction for tipped wages introduced by…
Chicago Business Attorney Blog
Major Federal Tax Changes Affect Tipped and Hourly Wage Employment
A new federal law, officially titled the One Big Beautiful Bill Act, has introduced significant tax changes that directly impact employers in service-based industries. The legislation, signed into law on…
Ogletree Deakins Insights
District of Columbia’s Pause on Tipped Wage Increase Signals Grim Future for Initiative 82
By By: Victoria L. Vish, Ryan T. Sears
Quick Hits On June 30, 2025, District of Columbia Mayor Bowser signed emergency legislation that pauses the scheduled tipped wage increase from $10 to $12 per hour on July 1,…
Ohio Employer Law Blog
Brewing up a tipped wages nightmare
Brewery owners: Let's talk why class-action lawyers are just as interested in your payroll practices as your flagship IPA. A new lawsuit against a Georgia craft brewery is making the…
Hall Benefits Law Blog
DOL Withdraws Tipped-Wage Rule
By Anne Hall
The U.S. Department of Labor (DOL) has withdrawn a rule relating to the payment of tipped employees under the Fair Labor Standards Act (FLSA). The U.S. Court of Appeals for…
Ohio Employer Law Blog
Tipped wages and sexual harassment
"Are you on the dessert menu? Because you look yummy." First, ick! Secondly, these are the types of comments to which customers expose servers in the hospitality industry on the…
GT L&E Blog
Tipped Wage Question to Appear on Massachusetts 2024 Ballot
By Jack Gearan, Robert C. Ross
On June 13 in Clark v. Attorney General, the Massachusetts Supreme Judicial Court allowed an initiative petition relating to restaurant service workers to appear on the November 2024 ballot. Currently, the minimum wage…
California Workplace Law Blog
Some Basics on Tips & Gratuities in California
As defined by Labor Code section 350, a “tip” or “gratuity” includes any money that has been paid, given to, or left for an employee by a patron of a…
HR Law Watch
August Updates to Pennsylvania Overtime and Tipped Wages Regulations
By Justen R. Barbierri, Shannon D. Farmer
Several wage and overtime changes will affect Pennsylvania employers starting August 5, 2022. Some updates bring Pennsylvania’s wage and overtime regulations more in line with the Federal Fair Labor Standards…