The No Tax On Tips Act
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https://www.washingtonpost.com/politics/2025/05/21/no-tax-on-tips-act-passes-senate/
The Senate passed, by unanimous consent, the No Tax On Tips Act.
The gist is to allow deduction, up to $25k of "cash tips", from federal income by taxpayers "in an occupation which traditionally and customarily received tips on or before December 31, 2023."