No Tax, No Problem for Hospitality Employers, Part 1: The New No Tax on Tips and Overtime Provisions Explained



In this inaugural episode of Ogletree’s No Tax, No Problem podcast series, Scott DeLuca (of counsel, Buffalo) and Chris Hammon (shareholder, Miami)—who are the co-chairs of Ogletree Deakins’ Hospitality Group, are joined by Mike Mahoney (shareholder, Morristown/New York) to discuss the “no tax on tips or overtime” provisions of the One Big Beautiful Bill Act. Mike, who is the chair of the firm’s Employment Tax Practice Group, explains what qualifies as tips and tipped occupations, how withholdings would change, and when the rules would kick in. The speakers also examine potential impacts on service and hourly workers, payroll systems, and federal/state revenues, providing essential insights for employers in the hospitality industry.