Under the bill Trump signed into law on July 4, the U.S. Treasury Department must publish a list by Oct. 2 of occupations that qualify for tax-free tips. The department is also expected to publish guidance on how to report tips and overtime pay, and what documentation will be required.

Under the new tax cut, workers can deduct up to $25,000 in tips and $12,500 in overtime pay from their taxable income on federal tax returns.