Tax Policy Change - Tipped workers 将能够从 2025 年开始从应纳税收入中扣除高达 25,000 美元的小费 [1] Regulatory Guidance - 美国财政部和 IRS 正在推出更多指南，以帮助整理细节 [1]

Deferred Tax Asset - A deferred tax asset appears on a company's balance sheet [1] - It reduces future taxable income [1] - Often arises from overpaid or advance tax payments [1]