一项新的2025年税法允许符合条件的忠告工人在2028年之前每年从小费中扣除25 000美元。 A new 2025 tax law lets eligible tipped workers deduct up to $25,000 in tips annually through 2028.

一项新的联邦税收规定从2025年1月1日起追溯生效,允许特定职业的合格忠告工人从每年应纳税收入中扣除至多25 000美元合格提示,直至2028年。 A new federal tax provision, effective retroactively from January 1, 2025, allows eligible tipped workers in specific occupations to deduct up to $25,000 in qualified tips from their taxable income annually through 2028. 扣除额仅适用于现金或现金等价物的自愿小费,不包括自动或强制性的退款,以及收入超过150 000美元的分期停收。 The deduction applies only to voluntary tips in cash or cash equivalents, excludes automatic or mandatory gratuities, and phases out for incomes over $150,000. 它不包括家庭综合保险、医疗保险或国家税收。 It does not cover FICA, Medicare, or state taxes. 资格仅限于在2025年之前有小费收入史的工人,不包括已婚但单独申报的工人。 Eligibility is limited to workers with a history of tip income before 2025, excluding those filing as married but separately. 该法是2025年7月签署的《一个大美人法案法》的一部分,预计将使约400万工人受益,估计到2028年将耗资400亿美元。 The law, part of the One Big Beautiful Bill Act signed in July 2025, is expected to benefit about 4 million workers, with estimated costs of $40 billion through 2028. 最后的IRS规则尚未定案,在2026年报税时将实现收益。 Final IRS rules are pending, and benefits will be realized when filing taxes in 2026.