News

Treasury Publishes Final Rules Listing Occupations that Qualify for No Tax on Tips Deduction and Provides Additional Guidance on Qualified Tips

Sunday, May 3, 2026
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Federal Compliance Update
The U.S. Department of the Treasury (Treasury) has finalized regulations  under the new “No Tax on Tips” deduction, identifying which occupations are eligible for the new deduction because they customarily and regularly received tips as of Dec. 31, 2024, and defining “qualified tips.”   The Listed Occupations include corresponding Treasury Tipped Occupation Codes (TTOCs) which employers must report on 2026 tax forms.  The tax regulations do not alter the Fair Labor Standards Act (FLSA) wage and hour rules or tip credit eligibility.

ICE Updates Form I-9 Enforcement Guidance

Sunday, May 3, 2026
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Federal Compliance Update
U.S. Immigration and Customs Enforcement has updated guidance on how it will view Form I-9 errors. The list of errors includes items that that are now reclassified as “substantive” errors and therefore subject to immediate penalties.

New York Codifies Disparate Impact Protections

Sunday, May 3, 2026
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New York

New York state has enacted legislation (Senate Bill 8338), which codifies disparate impact protections. Senate Bill 8338 took effect on Dec.  19, 2025.

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