Tip Credit

New and Updated

• Date:

  September 23, 2025

  Type:

  News

  IRS Releases Proposed Regulations on Qualified Tips Under the OBBBA

  The IRS issued proposed regulations defining the tipped jobs that qualify for deduction under the OBBBA, and which will affect employer wage reporting on a tipped employee's Form W-2, Wage and Tax Statement.

• Type:

  Legal Timetable

  Maine Minimum Wage Increases to $15.10

  Updated to reflect the 2026 annual inflation adjustment to the minimum wage.

• Type:

  50-State Charts

  Tip Credit and Tip Pooling by State and Municipality

  Updated to reflect changes made by the District of Columbia Tipped Minimum Wage Timeline Amendment Act of 2025.

• Type:

  Employment Law Guide

  Minimum Wage: District of Columbia

  Updated to reflect changes to the tip credit made by the Tipped Minimum Wage Timeline Amendment Act of 2025.

• Type:

  Legal Timetable

  District of Columbia Minimum Wage Is Adjusted for Inflation, Tip Credit Remains 44%

  Updated to reflect changes made by the Tipped Minimum Wage Timeline Amendment Act of 2025.

• Type:

  Legal Timetable

  District of Columbia Minimum Wage Is Adjusted for Inflation, Tip Credit Reduced to 44%

  Updated to reflect changes made by the Tipped Minimum Wage Timeline Amendment Act of 2025.

• Type:

  Legal Timetable

  District of Columbia Minimum Direct Cash Wage for Tipped Employees Increases to $12.00

  Updated to reflect the repeal of the October 1, 2025, increase to the minimum direct cash wage for tipped employees.

• Type:

  Legal Timetable

  District of Columbia Minimum Wage Is Adjusted for Inflation, Tip Credit Reduced to 25%

• Type:

  Legal Timetable

  District of Columbia Minimum Wage Is Adjusted for Inflation, Tip Credit Remains 30%

• Type:

  Legal Timetable

  District of Columbia Minimum Wage Is Adjusted for Inflation, Tip Credit Reduced to 30%