Lesson library/One Big Beautiful Bill Act (OBBBA) — Deep Dive
IntermediateSlide lesson15 min

No Tax on Tips & Overtime deductions

Above-the-line deductions for qualified tips (≤$25K) and qualified overtime premium pay (≤$12.5K/$25K MFJ), 2025–2028.

Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)