A list of tipped occupations is due in 90 days and withholding must be updated
What the document says“Not later than 90 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall publish a list of occupations which customarily and regularly received tips on or before December 31, 2024”
The section requires the Secretary of the Treasury or a delegate to publish, within 90 days of enactment, a list of occupations that customarily and regularly received tips on or before December 31, 2024, for the purposes of the new definition, and to change the withholding procedures under section 3402(a) of the Internal Revenue Code of 1986 for taxable years beginning after December 31, 2025 to take the new deduction into account.
What the document actually says“Not later than 90 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall publish a list of occupations which customarily and regularly received tips on or before December 31, 2024”
The Treasury must publish a list of jobs within 90 days. The list names jobs that got tips before the end of 2024.
That list decides who can claim the break. The Treasury must also change how tax is held back from pay. That change starts with tax years after 2025.
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