# Taxation of Tip Income Under the 2025 Reconciliation Law
> **In Focus (2-page brief)** · 2026-01-21 · `IF13158`
## Report
- **CRS ID:** IF13158
- **Series:** In Focus (2-page brief)
- **Publication date:** 2026-01-21
## Documents
- [PDF](https://www.everycrsreport.com/files/2026-01-21_IF13158_89cfacef9079c0db96626267779f04f96b8da899.pdf)
- [HTML](https://www.everycrsreport.com/files/2026-01-21_IF13158_c111ead7bead5ea5f6879418e91c42da4aee71c6.html)
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