A prior section 224 was sucessively renumbered section 225, then 226, of this title by Pub. L. 119–21, title VII, §§ 70201(a), 70202(a), July 4, 2025, 139 Stat. 170, 174.

Section applicable to taxable years beginning after Dec. 31, 2024, see section 70201(j) of Pub. L. 119–21, set out as an Effective Date of 2025 Amendment note under section 45B of this title.

Pub. L. 119–21, title VII, § 70201(h), July 4, 2025, 139 Stat. 173, provided that: “Not later than 90 days after the date of the enactment of this Act [July 4, 2025], the Secretary of the Treasury (or the Secretary’s delegate) shall publish a list of occupations which customarily and regularly received tips on or before December 31, 2024, for purposes of section 224(d)(1) of the Internal Revenue Code of 1986 (as added by subsection (a)).”