I heard about a waiver for tax year 2025 for SSTBs

The "SSTB tips waiver" refers to a temporary IRS rule for the 2025 tax year (under the OBBBA law) where workers in Specified Service Trades or Businesses (SSTBs), like health, law, or accounting, can claim the new "no tax on tips" deduction if their occupation is on a special IRS list and they meet other criteria, despite the usual SSTB restrictions. This waiver, detailed in IRS Notice 2025-69, allows temporary relief from SSTB rules for eligible tipped workers, but strict income limits ($150k/$300k AGI) and occupation codes apply for 2025, with full rules coming later.