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https://www.irs.gov/businesses/small-businesses-self-employed/fica-tip-credit-for-employers
FICA Tip Credit for employers | Internal Revenue Service
This tax credit is available to food and beverage employers for the Social Security and Medicare taxes they pay on their employees’ tip income.
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https://www.nrn.com/restaurant-labor/chicago-becomes-the-latest-city-to-vote-to-bring-back-the-tip-credit
Chicago is the latest city to vote to bring back the tip credit
Mar 30, 2026 - Chicago’s City Council voted to permanently halt the 2028 phase-out of a lower minimum wage for tipped workers
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https://www.restaurantdive.com/news/chicago-tip-credit-mayoral-veto-one-fair-wage-comes-back/817679/
Chicago’s tip credit elimination plan is back, for now | Restaurant Dive
Chicago city councilors failed to overturn a mayoral veto of the council’s tipped wage freeze on Wednesday.
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