Topic
Tips
50 published works
Foley & Lardner LLP
Recent FLSA Opinion Letters Shed Light on Tip Pools and Lunch Breaks
The United States Department of Labor’s Wage and Hour Division (DOL) recently issued two Fair Labor Standards Act (FLSA) opinion letters that are worth a look for employers addressing tip…
Ogletree Deakins Insights
IRS Sheds Light on Taxation for Tips and Overtime
Quick Hits The IRS unveiled a new set of detailed FAQs on August 6, 2026, that supersede FAQs that were posted on January 23, 2026, regarding taxation of tips and…
California Employment Law Update
“No Tax on Overtime” and “No Tax on Tips”: Key Considerations for Employers
By Seth Safra, Tyler Forni, Nicole Arslanian
Despite the simple and catchy sound-bites, the “no tax on tips” and “no tax on overtime” opportunities under the One Big Beautiful Bill Act (the “OBBBA”) have limits and require…
Davis+Gilbert PERKS
IRS Issues Guidance on Tax Treatment of Tips and Overtime Pay
On November 21, 2025, the IRS issued guidance (Guidance for Individual Taxpayers who received Qualified Tips or Qualified Overtime Compensation in 2025) for taxpayers who received Qualified Tips or Qualified…
Benefits Law Advisor
IRS Guidance on Claiming the New Tax Deduction for Tips and Overtime Pay
Takeaways For tax years 2025 -2028, the One Big Beautiful Bill Act (OBBBA) allows employees to take an above-the-line tax deduction on qualified overtime pay and qualified tips. On November…
Benefits Law Advisor
IRS 2025 Penalty Relief: A Break for Employers under OBBBA’s Tax Reporting for Tips and Overtime
Takeaways The Internal Revenue Service (IRS) released guidance on November 5, 2025, granting employers relief from tax penalties for failing to provide employees information related to their (1) “qualified tips”…
Wills, Trusts & Estates Prof Blog
Influencers are among the winners of Trump’s ‘no tax on tips’ policy
As part of Trump's "no tax on tips" policy, digital content creators will be able to claim a tax deduction next year on the portion of their income that comes…
Labor & Employment Law Blog | Labor & Employment Law Section
One Big Beautiful Bill’s Impact on Tips and Overtime
Among the cacophony of campaign promises floated by then-candidate Trump prior to the 2024 presidential election, one drum beat steadily: A vow to implement a no-tax-on-tips and no-tax-on-overtime law. Martin…
Pennsylvania Labor & Employment Blog
What’s Next for Tax on Tips and Overtime Wages?
By Austin Wolfe
With the passage of President Trump’s signature One Big Beautiful Bill, all the chatter about eliminating tax on tips and overtime wages has become something of a reality. However, the…
The Employer Report
No Tax on Tips or Overtime in the OBBBA: What Employers Need to Know (Video Chat)
By Anne Batter, Michael E. Brewer, Ligeia Donis, Robin Samuel
On July 4, President Trump signed the 'One Big Beautiful Bill Act' into law, including provisions reducing federal income tax on qualified tips and overtime compensation.For employers, the new law…