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One Big Beautiful Bill Act

Tax deduction for tips earned by certain occupations

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Jan 22, 2026
Most Viewed

Do illegal aliens get snap in the United states?

—federally funded SNAP (food stamp) benefits have never been available to undocumented immigrants, though members of mixed‑status households who are U.S. citizens or otherwise “qualified” noncitizens ...

Jan 18, 2026
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What will change on the 2026 W‑2 and 1099 forms for reporting qualified overtime and tips, and how should employers prepare?

Beginning with tax year 2026, Forms W-2 and the 1099 series will be revised to require separate reporting of “qualified tips” and “qualified overtime compensation,” ending the temporary transition rel...

Jan 27, 2026
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Which states have passed legislation in 2026 to adopt the federal overtime and tip deductions?

——has moved through the legislative process to adopt the new federal deductions for tips and overtime wages effective in 2026; most other states are either decoupling, waiting for 2026 sessions, or re...

Jan 25, 2026

How have training pipelines and attrition rates changed at ICE and Border Patrol during the 2025–2026 hiring surge?

A massive 2025–2026 dramatically expanded and headcounts and forced rapid reconfiguration of training pipelines, with agencies and training centers claiming new capacity while critics warn of truncate...

Jan 29, 2026

How have Congress’s DHS appropriations for ICE changed over the last decade, year by year?

’s appropriations for ) have moved from steady baseline funding to a recent era of large supplemental transfers and political fights: the last two years alone show multi‑billion-dollar infusions tied ...

Jan 21, 2026

What are the income phaseout rules for charitable contribution deductions in 2025, including qualified charitable distributions?

The largely preserves traditional AGI‑based caps on charitable deductions (notably the permanent 60% limit for cash gifts to public charities) while making 2025 a strategic year to accelerate giving a...

Jan 27, 2026

What role did new state laws, audits, or data-analytics programs play in changing Medicaid fraud recoveries in 2024–2025?

rose sharply in fiscal 2024, driven principally by concentrated enforcement wins—most notably a $513 million haul by ’s —which helped MFCUs report $1.4 billion in recoveries overall . New state laws a...

Jan 13, 2026

How many ICE employees are classified as essential during government shutdowns?

The best publicly available contingency estimates put roughly 19,600 ICE employees — about 95–96% of ICE’s onboard workforce in 2025 — into the “excepted” or retained category that continues working d...

Jan 13, 2026

How do federal changes to Social Security taxation interact with state rules for retirees in 2026?

Federal rules governing whether Social Security benefits are included in taxable income are changing in 2026 at both the national and state levels, producing a patchwork of outcomes: Congress is consi...

Jan 12, 2026

How will 2026 changes to ACA premium subsidies alter out-of-pocket costs for low-income households?

The scheduled 2026 reversion of ACA premium-subsidy rules will raise out-of-pocket premium costs for many low- and moderate-income households by shrinking subsidy amounts, reinstating the 400%-of-FPL ...

Jan 8, 2026

will the irs still tax ss benefits for retired seniors in 2026?

Yes — Social Security benefits can still be federally taxable for retired seniors in tax year 2026, but changes enacted in 2025 and state-level rollbacks mean many retirees will face reduced or no fed...

Feb 4, 2026

What occupations are being considered for the SSTB exclusion and how will the IRS list be published?

Specified service trade or business () is the statutory category that can block certain tax benefits for higher‑income pass‑through owners, and /IRS guidance has long grouped occupations such as healt...

Feb 2, 2026

How do ICE academy training hours and curriculum for de‑escalation and use‑of‑force compare before and after the 2025 hiring surge?

The prompted and its training partners to compress and reshape academy pipelines: deportation () tracks moved to an accelerated roughly 6–8 week surface program while investigative () tracks largely k...

Jan 30, 2026

How is taxable Social Security income (provisional income) calculated and what thresholds matter?

— often called “provisional income” or “combined income” — is a formulaic construct used by the and to decide whether some portion of retirement benefits are included in federal taxable income: combin...

Jan 27, 2026

How should payroll vendors and HR systems map existing pay codes to new W‑2 Box 12 codes TT and TP for 2026 compliance?

Payroll vendors and HR systems must begin mapping and capturing two discrete new W‑2 Box 12 fields—TP for tips and TT for qualified overtime—by separating these amounts from existing pay codes, record...

Jan 22, 2026

What should employers change in payroll systems for W-2 reporting of overtime and tips in 2026?

Employers must update payroll systems to capture and separately report qualified overtime and tip amounts beginning with tax year 2026, because the finalized (new Box 12 codes TT and TP and new Box 14...

Jan 21, 2026

Which 2025 domestic immigration measures were signed by the Trump administration and what changed at the border?

in 2025 enacted a suite of domestic immigration measures that combined statutory changes, sweeping executive orders and proclamations, and regulatory actions—most prominently the (H.R.1) and a string ...

Jan 20, 2026

what is the federal tax

The federal income tax in the United States is a progressive, marginal tax system with seven ordinary-income rates for tax year 2026: 10%, 12%, 22%, 24%, 32%, 35% and 37% . The IRS adjusted the 2026 b...

Jan 19, 2026

What budget bills or authorizations would be needed to hire tens of thousands of federal law enforcement agents?

Expanding the U.S. federal law enforcement workforce by “tens of thousands” would require a mix of appropriations across multiple annual spending bills, targeted supplemental or mandatory funding auth...

Jan 9, 2026

Do employers have standardized Codes for overtime in box 14 across states?

Employers historically have no single, federally mandated, standardized set of short codes for overtime reporting in Box 14 of Form W‑2; Box 14 is a catch‑all “Other” field where employers may label e...