Name
Individual Taxation: Order Up (But 86 the Taxes): The New Rules Governing No Tax on Tips and Overtime
Speakers
Ligeia Donis, Baker & McKenzie LLP
David Bergman, U.S. Department of the Treasury
Lynne Camillo, Internal Revenue Service (Invited)
Corey Husak, Center for American Progress
Kurt Lawson, U.S. Department of the Treasury
Stephen Tackney, KPMG US LLP
Mikhail Zhidkov, Internal Revenue Service (Invited)
David Bergman, U.S. Department of the Treasury
Lynne Camillo, Internal Revenue Service (Invited)
Corey Husak, Center for American Progress
Kurt Lawson, U.S. Department of the Treasury
Stephen Tackney, KPMG US LLP
Mikhail Zhidkov, Internal Revenue Service (Invited)
Date & Time
Wednesday, January 7, 2026, 2:15 PM - 3:30 PM
Description
This panel will address the OBBBA deductions for tips and overtime. We will cover how qualified tips and overtime are defined, eligibility for the deductions and limitations/phase outs, payor tracking and reporting requirements, individual substantiation requirements, transition relief for 2025, and how withholding will change to take the deductions into account.
Virtual Session Link