This lesson plan, based directly on IRS guidance, ensures educators and students engage with the most accurate, up-to-date information on tip income while connecting tax law, worker rights, and business practices to real-world legal and regulatory contexts. This lesson plan is based on the U.S. Department of the Treasury & Internal Revenue Service. (2025, September 19). IR-2025-92: Treasury, IRS issue guidance listing occupations where workers customarily and regularly receive tips under the One, Big, Beautiful Bill. Washington, D.C.