Sorry, but you are wrong.  I haven't looked at the thing in any detail since it passed, but Trump is saying he delivered on his promise for Social Security to not be taxable.  So I have to take his word on that over something you read because I know he is the most honest president that this country has ever elected.

Bob, you must have some eager beaver clients who on this holiday weekend, with the senior deduction amount now finalized (ie whether the House 4K or Senate 6K amount), want to know! 

@BobKamman  - Is overtime clearly defined? I have been retired for years, but work part time doing tax review & prep.  This is all overtime from my full time retirement, so can I ask the employer to mark all my tax prep income as OVERTIME??? Seem very logical to me. Or maybe they could just treat it as TIPS, since that is what my experience is adding to their practice. 

@George4Tacks   Of course there is a definition of overtime, and it may lead to questions and controversy because not every employer is covered by FLSA:

“(c) QUALIFIED OVERTIME COMPENSATION.—
(1) IN GENERAL.—For purposes of this section, the term ‘qualified overtime compensation’ means overtime compensation paid to an individual required under section 7 of the Fair Labor Standards Act of 1938 that is in excess of the regular rate (as used in such section) at which such individual is employed.”

Who is?

“The FLSA covers employees and enterprises engaged in interstate commerce. An enterprise is covered if it has annual sales or business done of at least $500,000. Regardless of the dollar volume of business, the act applies to hospitals; institutions primarily engaged in the care of the sick, aged, mentally ill, or disabled who reside on the premises; schools for children who are mentally or physically disabled or gifted; federal, state, and local governments; and preschools, elementary and secondary schools, and institutions of higher education.

Although enterprises that have less than $500,000 in annual sales or business done are not covered by the FLSA, employees of these enterprises may be covered if they are individually engaged in interstate commerce. These employees may travel to other states for work, make phone calls or send emails to persons in other states, or handle records that are involved in interstate transactions.”

There is also a definition of tips, that restricts it to jobs where those are traditionally part of the compensation.

“(1) IN GENERAL.—The term ‘qualified tips’ means cash tips received by an individual in an occupation which customarily and regularly received tips on or before December 31, 2024, as provided by the Secretary.”

@Taxprohere  I brought the question on myself by starting the email conversation earlier in the week with someone who is more than casually interested in some of the provisions in the bill.  I had taken some time off earlier in the week to watch the proceedings on C-Span (something I haven't done for a while), so I made up for it with some holiday hours.