OBBB for Restaurant Professionals
OBBB Downloadable Slides for Restaurant Professionals
The One Big Beautiful Bill Act enacted on July 4, 2025 includes a variety of provisions. But there are two provisions in OBBB that may be of particular interest to restaurateurs, concerning tip income and overtime.
I've put together the material into two slides which you can use for your teams to explain it in a little better detail, which you can download from my checklists & tools center. Feel free to use these in your regional or local meetings.
Michelle Korsmo, CEO of the National Restaurant Association has endorsed OBBA, saying on the White House website “This legislation is a major victory for restaurant owners, employees, and the communities they serve. It incorporates key tax provisions vital for industry growth, such as the 199A qualified business income deduction, full expensing of capital investments, and the reinstatement of depreciation and amortization in calculating business interest expenses. These measures are crucial for helping businesses have the working capital they need to cover payroll, manage rising supply costs, and stay competitive.
The inclusion of the No Tax on Tips and No Tax on Overtime provisions recognizes the value of our dedicated workforce. More than two million tipped servers and bartenders stand to benefit, while the overtime measure rewards the commitment of over 13 million hourly team members across the sector.
Tax policy can determine the survival of small businesses, especially restaurants, where pre-tax margins are often just 3–5%. The inclusion of so many supportive policies was made possible by the unified efforts of our National and State Association members, including the restaurant owners, industry advocates, and employees who shared compelling stories with House members about the positive effect these changes will have on businesses and local economies. We’re grateful for the strong policy provisions and look forward to collaborating with the Senate as the process moves forward.”
There is a lot of information out there about OBBB, and I simply wanted to help highlight two provisions that might be meaningful to you and your teams.
It’s good to have a plan, and someone to talk to with the knowledge and resources to help. I’m here for you.
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