What Employers Need to Know: No Tax on Tips & Overtime (2025–2028)
On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA), bringing two landmark provisions into law—both effective retroactively for the 2025 tax year and expiring December 31, 2028: 1. ✅ No Tax on Tips (Cash/Charged) Up to $25,000 in tips per employee can now be deducted





