Christina Danberg Bubel

Christina Danberg Bubel is an associate in the firm’s Washington, DC office, where she is a member of the Tax Practice Group. Christina also maintains an active pro bono practice.

Christina earned her J.D. from the Georgetown University Law Center, where she mentored law students in legal writing as part of the Law Fellow Program.

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No Tax on “Qualified” Tips: IRS Issues Proposed Regulations on Tipped Income Deduction

By Christina Danberg Bubel & S. Michael Chittenden on September 30, 2025

Posted in Employment Law, tax, Tax Reform

On September 19, 2025, the IRS published proposed regulations to implement and provide guidance regarding new Section 224, enacted as part of the One Big Beautiful Bill Act (P.L. 119-21). The proposed regulations define qualifying payment methods, jobs that customarily receive tips, and exclusions from the deduction.Continue Reading No Tax on “Qualified” Tips: IRS Issues Proposed Regulations on Tipped Income Deduction