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139 STAT. 171 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(B) the trade or business in the course of which the individual receives such amount is not a specified service trade or business (as defined in section 199A(d)(2)), and ‘‘(C) such other requirements as may be established by the Secretary in regulations or other guidance are satis- fied. For purposes of subparagraph (B), in the case of an individual receiving tips in the trade or business of performing services as an employee, such individual shall be treated as receiving tips in the course of a trade or business which is a specified service trade or business if the trade or business of the employer is a specified service trade or business. ‘‘(3) CASH TIPS.—For purposes of paragraph (1), the term ‘cash tips’ includes tips received from customers that are paid in cash or charged and, in the case of an employee, tips received under any tip-sharing arrangement. ‘‘(e) SOCIAL SECURITY NUMBER REQUIRED.— ‘‘(1) IN GENERAL.—No deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year such individual’s social security number. ‘‘(2) SOCIAL SECURITY NUMBER DEFINED.—For purposes of paragraph (1), the term ‘social security number’ shall have the meaning given such term in section 24(h)(7). ‘‘(f) MARRIED INDIVIDUALS.—If the taxpayer is a married indi- vidual (within the meaning of section 7703), this section shall apply only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year. ‘‘(g) REGULATIONS.—The Secretary shall prescribe such regula- tions or other guidance as may be necessary to prevent reclassifica- tion of income as qualified tips, including regulations or other guidance to prevent abuse of the deduction allowed by this section. ‘‘(h) TERMINATION.—No deduction shall be allowed under this section for any taxable year beginning after December 31, 2028.’’. (b) DEDUCTION ALLOWED TO NON-ITEMIZERS.—Section 63(b) is amended by striking ‘‘and’’ at the end of paragraph (3), by striking the period at the end of paragraph (4) and inserting ‘‘, and’’, and by adding at the end the following new paragraph: ‘‘(5) the deduction provided in section 224.’’. (c) OMISSION OF CORRECT SOCIAL SECURITY NUMBER TREATED AS MATHEMATICAL OR CLERICAL ERROR.—Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended by striking ‘‘and’’ at the end of subparagraph (W), by striking the period at the end of subparagraph (X) and inserting ‘‘, and’’, and by inserting after subparagraph (X) the following new subpara- graph: ‘‘(Y) an omission of a correct social security number required under section 224(e) (relating to deduction for qualified tips).’’. (d) EXCLUSION FROM QUALIFIED BUSINESS INCOME.—Section 199A(c)(4) is amended by striking ‘‘and’’ at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting ‘‘, and’’, and by adding at the end the following new subparagraph: ‘‘(D) any amount with respect to which a deduction is allowable to the taxpayer under section 224(a) for the taxable year.’’. (e) EXTENSION OF TIP CREDIT TO BEAUTY SERVICE BUSINESS.— Guidance. Applicability.