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139 STAT. 175 PUBLIC LAW 119–21—JULY 4, 2025 at the end of paragraph (5) and inserting ‘‘, and’’, and by adding at the end the following new paragraph: ‘‘(6) the deduction provided in section 225.’’. (c) REPORTING.— (1) REQUIREMENT TO INCLUDE OVERTIME COMPENSATION ON W-2.—Section 6051(a), as amended by the preceding provision of this Act, is amended by striking ‘‘and’’ at the end of para- graph (17), by striking the period at the end of paragraph (18) and inserting ‘‘, and’’, and by inserting after paragraph (18) the following new paragraph: ‘‘(19) the total amount of qualified overtime compensation (as defined in section 225(c)).’’. (2) PAYMENTS TO PERSONS NOT TREATED AS EMPLOYEES UNDER TAX LAWS.— (A) STATEMENT FURNISHED TO SECRETARY.—Section 6041(a), as amended by section 70201(e)(1)(A), is amended by inserting ‘‘and a separate accounting of any amount of qualified overtime compensation (as defined in section 225(c))’’ after ‘‘occupation of the person receiving such tips’’. (B) STATEMENT FURNISHED TO PAYEE.—Section 6041(d), as amended by section 70201(e)(1)(B), is amended by striking ‘‘and’’ at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting ‘‘, and’’, and by inserting after paragraph (3) the following new paragraph: ‘‘(4) the portion of payments that are qualified overtime compensation (as defined in section 225(c)).’’. (d) 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 (X), by striking the period at the end of subparagraph (Y) and inserting ‘‘, and’’, and by inserting after subparagraph (Y) the following new subpara- graph: ‘‘(Z) an omission of a correct social security number required under section 225(d) (relating to deduction for qualified overtime).’’. (e) CLERICAL AMENDMENT.—The table of sections for part VII of subchapter B of chapter 1, as amended by the preceding provi- sions of this Act, is amended by redesignating the item relating to section 225 as an item relating to section 226 and by inserting after the item relating to section 224 the following new item: ‘‘Sec. 225. Qualified overtime compensation.’’. (f) WITHHOLDING.—The Secretary of the Treasury (or the Sec- retary’s delegate) shall modify the procedures prescribed under section 3402(a) of the Internal Revenue Code of 1986 for taxable years beginning after December 31, 2025, to take into account the deduction allowed under section 225 of such Code (as added by this Act). (g) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2024. (h) TRANSITION RULE.—In the case of qualified overtime com- pensation required to be reported for periods before January 1, 2026, persons required to file returns or statements under section 6051(a)(19), 6041(a), or 6041(d)(4) of the Internal Revenue Code of 1986 (as amended by this section) may approximate a separate Time periods. 26 USC 6041 note. 26 USC 63 note. Procedures. Effective date. 26 USC 3402 note. 26 USC prec. 211.