The One Big Beautiful Bill Act (OB3 Act) created a new deduction for qualified tips for tax years 2025 through 2028. However, within that provision, there is a significant expansion of the §45B FICA tip credit. The §45B credit offsets an employer’s FICA tax liability on certain employee tips.
Read More: https://www.tomtalkstaxes.com/p/45b-credit (February 11, 2026)