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Tip Credit
Updated to reflect the 2026 annual inflation adjustment to the minimum wage.
Updated to reflect an increase in the state minimum wage, effective September 30, 2025.
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.
HR guidance on complying with the federal and state requirements for the minimum wage tip credit.