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139 STAT. 172 PUBLIC LAW 119–21—JULY 4, 2025 (1) IN GENERAL.—Section 45B(b)(2) is amended to read as follows: ‘‘(2) APPLICATION ONLY TO CERTAIN LINES OF BUSINESS.— In applying paragraph (1) there shall be taken into account only tips received from customers or clients in connection with the following services: ‘‘(A) The providing, delivering, or serving of food or beverages for consumption, if the tipping of employees delivering or serving food or beverages by customers is customary. ‘‘(B) The providing of any of the following services to a customer or client if the tipping of employees providing such services is customary: ‘‘(i) Barbering and hair care. ‘‘(ii) Nail care. ‘‘(iii) Esthetics. ‘‘(iv) Body and spa treatments.’’. (2) CREDIT DETERMINED WITH RESPECT TO MINIMUM WAGE IN EFFECT.—Section 45B(b)(1)(B) is amended— (A) by striking ‘‘as in effect on January 1, 2007, and’’, and (B) by inserting ‘‘, and in the case of food or beverage establishments, as in effect on January 1, 2007’’ after ‘‘with- out regard to section 3(m) of such Act’’. (f) REPORTING REQUIREMENTS.— (1) RETURNS FOR PAYMENTS MADE IN THE COURSE OF A TRADE OR BUSINESS.— (A) STATEMENT FURNISHED TO SECRETARY.—Section 6041(a) is amended by inserting ‘‘(including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)’’ after ‘‘such gains, profits, and income’’. (B) STATEMENT FURNISHED TO PAYEE.—Section 6041(d) is amended by striking ‘‘and’’ at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ‘‘, and’’, and by inserting after paragraph (2) the following new paragraph: ‘‘(3) in the case of compensation to non-employees, the portion of payments that have been reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips.’’. (2) RETURNS FOR PAYMENTS MADE FOR SERVICES AND DIRECT SALES.— (A) STATEMENT FURNISHED TO SECRETARY.—Section 6041A(a) is amended by inserting ‘‘(including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)’’ after ‘‘amount of such payments’’. (B) STATEMENT FURNISHED TO PAYEE.—Section 6041A(e) is amended by striking ‘‘and’’ at the end of para- graph (1), by striking the period at the end of paragraph (2) and inserting ‘‘, and’’, and by inserting after paragraph (2) the following new paragraph: ‘‘(3) in the case of subsection (a), the portion of payments that have been reasonably designated as cash tips and the