To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70201, Sec. 70201.
Written by .
The deduction ends after tax year 2028
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70201 in the PDF
What the document says
“No deduction shall be allowed under this section for any taxable year beginning after December 31, 2028.”
The section ends the deduction for any taxable year beginning after December 31, 2028. It also requires the Secretary to write regulations or other guidance to stop income being reclassified as qualified tips and to prevent abuse of the deduction.
What the document actually says
“No deduction shall be allowed under this section for any taxable year beginning after December 31, 2028.”
That sentence, in plain words
No break is given for a tax year that begins after December 31, 2028.
What this is about
So the deduction runs for four tax years. Congress must act again to keep it. The Secretary must also write rules against abuse.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70201, 139 Stat. 170 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The deduction ends after tax year 2028,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70201, Sec. 70201. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70201-termination/ (retrieved October 10, 2026).
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