Tax Notes legal reporter Trevor Sikes investigated how the qualified tips deduction under the One Big Beautiful Bill Act has affected tipped workers in the year since the law's enactment.

Sikes and fellow legal reporter A.J. Collins interviewed the following people for this episode: 

• Morgan Harms, a server at William Jeffrey’s Tavern in Arlington, Virginia 
• Michael Chittenden, a lawyer with Covington and Burling 
• Matt Catchpole, owner of the South Carolina restaurant group Panhandle Slam Hospitality 
• Jim Toole, a clubhouse manager for the Lancaster Stormers, an American professional baseball team in Pennsylvania 

For more, read Sikes and Collins' story in Tax Notes, "Check, Please: Workers React to ‘No Tax on Tips’ One Year In."

Our audio sources for this episode:

• Vice President Vance Delivers Remarks in Michigan on Tax and Spending Cuts Legislation
• Secretary Scott Bessent Testifies on Treasury Department 2027 Budget Request
• Former President Trump Holds Rally in Las Vegas

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian