dockets: IRS-2025-0235

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2025-0235 IRS Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25) Rulemaking 2026-04-14T12:16:05Z 0b000064b8fbef50 1545-BR63 This document contains proposed regulations that 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.     ["password"]       CC:EEE {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["password"], "modifyDate": "2026-04-14T12:16:05Z", "dkAbstract": "This document contains proposed regulations that identify occupations that customarily and regularly received tips on or before December 31, 2024, and provide a definition of \u2018\u2018qualified tips\u2019\u2019 for purposes of the income tax deduction for qualified tips.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR63", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b8fbef50"} single_get

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