Taxation of Tip Income Under the 2025 Reconciliation Law Topic of White Paper From CRS
January 23, 2026
January 23, 2026
WASHINGTON, Jan. 23 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF11140) on Jan. 21, 2026, by economic development policy analyst Julie M. Lawhorn:
Here are excerpts:
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Taxation of Tip Income Under the 2025 Reconciliation Law
Federal law generally requires workers to pay individual income taxes and payroll taxes on their earned income. The 2025 reconciliation law (P.L. 119-21) created a new . . .
Here are excerpts:
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Taxation of Tip Income Under the 2025 Reconciliation Law
Federal law generally requires workers to pay individual income taxes and payroll taxes on their earned income. The 2025 reconciliation law (P.L. 119-21) created a new . . .