No Tax on Tips & Overtime Pay

A collection of resources to assist hospitality operators with new federal tax policies

National Restaurant Association

Recent tax policy changes passed by Congress provide a new foundation in the tax code that will help operators balance running a restaurant on their tight margins with their need to make purchases and take on appropriate debt to meet their consumer demands.

Our partners at the National Restaurant Association have created a series of educational resources that explain recent tax policy the changes, help operators talk with their staff about their new tax deductions, and help operators act on the new savings.

Download the resources now:

Tax reform overview – Includes industry-specific information on how these changes will impact you and your operation.
No Tax on Tips overview for operators and employees – Includes the latest information on how No Tax on Tips will work. You can easily share this handout with your employees to help them plan to file for the deduction in April 2026.
- To see the U.S. Department of the Treasury proposal for eligible jobs, click here.
No Tax on Overtime overview for operators and employees – Includes the latest information on how No Tax on Tips will work. You can easily share this handout with your employees to help them plan to file for the credit in April 2026.
Tax reform operator checklist– A quick checklist to start a conversation with your tax professional about how the tax reforms could improve your operation.
Tax reform social media toolkit – Share information about the tax reforms in your social media using this toolkit, which includes post texts and graphics.

Webinars:

Major Tax Policy Changes – Learn how the changes will directly affect restaurant operators, restaurant workers, and the communities they serve.
New Rules for No Tax on Tips & No Tax on Overtime Premium Pay – Learn which occupations will be eligible for No Tax on Tips, how tip reporting may evolve and why withholdings may change in 2026.