Treasury Department, Internal Revenue Service
This document announces that the public hearing originally scheduled for October 23, 2025, for a notice of proposed rulemaking (REG-110032-25) that was published in the Federal Register on Monday, September 22, 2025, has been changed to a telephonic-only hearing. The proposed regulations 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.
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 1 [REG-110032-25] RIN 1545-BR63 ( printed page 48481) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notification of change to telephonic-only public hearing on a proposed rulemaking. SUMMARY: This document announces that the public hearing originally scheduled for October 23, 2025, for a notice of proposed rulemaking (REG-110032-25) that was published in the Federal Register on Monday, September 22, 2025, has been changed to a telephonic-only hearing. The proposed regulations 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. DATES: The public hearing scheduled for October 23, 2025, at 10 a.m. Eastern Time (ET) has been changed to a telephonic-only hearing. ADDRESSES: Public comments that have been submitted on the proposed regulations (REG-110032-25) are available on the Federal eRulemaking Portal at https://www.regulations.gov . FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Stephanie Caden or Andrew Holubeck at (202) 317-4774; concerning submission of comments or the public hearing, please contact Publications and Regulations Section at (202) 317-6901 (not toll-free numbers) or by email at publichearings@irs.gov (preferred). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and public hearing that appeare…
Other Federal Register documents from the same docket.
Citation: 90 FR 48481
