{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s224/d/1","label":"qualified tips","definition":"The term “qualified tips” means cash tips received by an individual in an occupation which customarily and regularly received tips on or before December 31, 2024, as provided by the Secretary.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}