26 USC 225 - Qualified overtime compensation

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U.S Code last checked for updates: Feb 07, 2026

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§ 224. Qualified tips...

§ 225.

Qualified overtime compensation

(a)

In general

(b)

Limitation

(1)

In general

(2)

Limitation based on adjusted gross income

(A)

In general

(B)

Modified adjusted gross income

(c)

Qualified overtime compensation

(1)

In general

(2)

Exclusions

(d)

Social security number required

(1)

In general

(2)

Social security number defined

(e)

Married individuals

(f)

Regulations

(g)

Termination

(Added Pub. L. 119–21, title VII, § 70202(a), July 4, 2025, 139 Stat. 174.)

cite as: 26 USC 225