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⚖️ Attend a FREE Immigration Information & Updates class on 1/21 @ 10am!

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The Culinary and Bartenders Unions Legal Service Fund will be hosting free classes on Immigration Information & Updates.
 
Attend an upcoming free Immigration Information & Updates class:
*Wednesday, January 21, 2026 at 10AM
*Wednesday, May 20, 2026 at 10AM
*Wednesday, September 23, 2026 at 10AM
 
All classes are at:
⏰ 10AM
 
Location:
📍 Culinary Union HQ: 5241 Spring Mountain Rd., Las Vegas, NV 89146
 
The Culinary Union will keep you updated with future events on our social media accounts!
 
🔗 For more information, visit: www.lacsn.org/lsf
 
The Culinary and Bartenders Unions Legal Service Fund offers members free information, consultations, and sometimes even full representation from Legal Aid Center of Southern Nevada attorneys for a variety of legal issues, including:
 
✍🏿 IRS tip compliance
👉🏽 Immigration
💵 Bankruptcy consultation
💳 Debt collection
➡️ Consumer issues
👨‍👩‍👧‍👦 Family law information
🏠 Tenant's rights and evictions
🗃️ Sealing criminal records
📜 Wills, powers of attorney, and healthcare directives
 
To schedule an appointment with our Legal Service Fund, call (702) 386-1550. For more information on the Legal Service Fund, go to: www.lacsn.org/practice-areas/consumer-rights-project/culinary-bartenders-unions-legal-service-fund
 
El Fondo de Servicios Legales de la Unión Culinaria y la Unión de Cantineros ofrecerá clases gratuitas sobre información y actualizaciones de inmigración.
 
Asista a una de las próximas clases gratuitas sobre información y actualizaciones de inmigración:
*miércoles, 21 de enero de 2026 a las 10AM
*miércoles, 20 de mayo de 2026 a las 10AM
*miércoles, 23 de septiembre de 2026 a las 10AM
 
Todas las clases son a las:
⏰ 10AM
 
Ubicación:
📍 Sede de la Unión Culinaria: 5241 Spring Mountain Rd., Las Vegas, NV 89146
 
¡La Unión Culinaria lo mantendrá informado sobre futuros eventos a través de nuestras redes sociales!
 
🔗 Para obtener más información, visite: www.lacsn.org/lsf
 
El Fondo de Servicios Legales de la Unión Culinaria y la Unión de Cantineros ofrece a sus miembros información, consultas y, en ocasiones, representación legal completa gratuitas por parte de abogados del Centro de Asistencia Legal del Sur de Nevada para una variedad de asuntos legales, que incluyen:
 
✍🏿 Cumplimiento de las normas del IRS sobre propinas
👉🏽 Inmigración
💵 Consulta sobre bancarrota
💳 Cobro de deudas
➡️ Asuntos del consumidor
👨‍👩‍👧‍👦 Información sobre derecho familiar
🏠 Derechos de inquilinos y desalojos
🗃️ Sellado de antecedentes penales
📜 Testamentos, poderes notariales y directivas de atención médica
 
Para programar una cita con nuestro Fondo de Servicios Legales, llame al (702) 386-1550. Para obtener más información sobre el Fondo de Servicios Legales, visite: www.lacsn.org/practice-areas/consumer-rights-project/culinary-bartenders-unions-legal-service-fund

📣 March with the Culinary Union in the MLK parade 2026!

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Join the Culinary Union as we march in the annual Dr. Martin Luther King Jr. Parade in Downtown Las Vegas! The Culinary Union and 60,000 members we represent honor Reverend Dr. Martin Luther King Jr. for his commitment to worker justice.

Culinary Union members continue Dr. King’s legacy everyday in the fight to ensure workers have the opportunity to provide for their families with fair wages, job security, and strong health benefits.
 
MLK Parade:
📅 Monday, January 19, 2026
🕙 10am
📍 Meet at 4th & Gass (Downtown). Parking available around Downtown Las Vegas.
👕 Wear your red Culinary Union t-shirt. Don't forget to bring your rain jacket and umbrella in case it rains.
 
 
¡Únete a la Unión Culinaria en nuestra marcha en el desfile anual en honor al Dr. Martin Luther King Jr. en el centro de Las Vegas! La Unión Culinaria y los 60,000 miembros a los que representamos honramos al reverendo Dr. Martin Luther King Jr. por su compromiso con la justicia laboral.

Los miembros de la Unión Culinaria continúan el legado del Dr. King cada día en la lucha por garantizar que los trabajadores tengan la oportunidad de mantener a sus familias con salarios justos, seguridad laboral y buenos beneficios de salud.
 
Desfile de MLK:
📅 Lunes, 19 de enero de 2026
🕙 10:00 am.
📍 Nos reuniremos en la 4ª y Gass (centro). Hay estacionamiento disponible en el centro de Las Vegas.
👕 Use su camiseta roja de la Unión Culinaria. No olvide traer su abrigo impermeable y su paraguas por si llueve.

⏱️ Attention: Culinary Union members who worked overtime in 2025

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If you worked overtime this year, you may get a significant reduction in your taxes on overtime pay, under the new federal rules.

Your final paycheck stub for 2025 will show line items for:
*Regular hours
*Overtime (OT) hours

This information may not appear clearly on your W-2, so be sure to keep and check your final paycheck stub when you file your taxes before Tax Day: April 15, 2026.

NEW: See a summary on "No Taxes on Overtime" and "No Taxes on Tips" laws prepared by the Legal Services Fund.

THE FIGHT CONTINUES: In the letter sent October 22, 2025, Culinary Union urged Treasury and the IRS to include provisions in No Taxes on Tips to ensure:
*Automatic gratuities and suggested tips are treated as eligible tip income.
*There is no marriage penalty and double cap for joint filers. Married couples should receive $25,000 per individual on a joint return (up to $50,000 per couple).
*The IRS does not impose a requirement that both spouses must use a Social Security Number. Workers filing with ITINs should not excluded from eligibility, allowing for deduction for joint returns where the taxpayer includes a SSN, regardless of the spouse’s filing ID.
*GITCA participants maintain audit protections and can opt into the deduction based on their designated tip rates.
*Streamlined reporting systems, already in place for workers under existing tip compliance agreements, remain intact.
*Immediate withholding adjustments are implemented so that tipped workers see relief as soon as possible.
*Treasury and IRS collaborate with Culinary Union so that rules reflect real on-the-ground workplace conditions in the hospitality industry.

We'll keep you updated and keep on fighting for fairness!

Si trabajó horas extras este año, podría obtener una reducción significativa en sus impuestos sobre el pago de horas extras, según las nuevas normas federales.

Su último talón de cheque de 2025 mostrará las siguientes hileras de conceptos:
*Horas regulares
*Horas extras (OT, por sus siglas en inglés)

Es posible que esta información no aparezca claramente en su formulario W-2, así que asegúrese de guardar y revisar su último talón de cheque al presentar su declaración de impuestos antes del Día de los Impuestos: 15 de abril de 2026.

NUEVO: Consulte un resumen de las leyes "No Impuestos Sobre Horas Extras" y "No Impuestos Sobre Propinas" preparado por el Fondo de Servicios Legales.

LA LUCHA CONTINÚA: En la carta enviada el 22 de octubre de 2025, la Unión Culinaria urgió al Departamento del Tesoro y al IRS a incluir disposiciones en la ley de No Impuestos Sobre Propinas para garantizar que:
*Las propinas automáticas y las propinas sugeridas se consideren ingresos por propinas elegibles.
*No haya penalización por matrimonio ni doble límite para las declaraciones conjuntas. Las parejas casadas deben recibir $25,000 por persona en una declaración conjunta (hasta $50,000 por pareja).
*El IRS no imponga el requisito de que ambos cónyuges deban usar un número de Seguro Social. Los trabajadores que presenten su declaración con un ITIN no deben ser excluidos de la elegibilidad, lo que permite la deducción para declaraciones conjuntas donde el contribuyente incluye un número de Seguro Social, independientemente del número de identificación fiscal del cónyuge.
*Los participantes de GITCA mantengan las protecciones de auditoría y puedan optar por la deducción según sus tasas de propinas designadas.
*Los sistemas de informes simplificados, ya implementados para los trabajadores bajo los acuerdos de cumplimiento de propinas existentes, permanezcan intactos.
*Se implementen ajustes inmediatos en la retención de impuestos para que los trabajadores que reciben propinas vean el alivio lo antes posible.
*El Departamento del Tesoro y el IRS colaboren con la Unión Culinaria para que las normas reflejen las condiciones laborales reales en la industria hotelera.

¡Los mantendremos informados y seguiremos luchando por la justicia!

📰 NEWS: Trump Slump hits Vegas, OVG picket, DBE civil disobedience, & more.

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We wanted to share some recent news clips that feature the Culinary Union fighting and winning for working families in Nevada.
 
Mahan,...blames the slowdown in large part on Trump’s failure to tame inflation, his tariffs and pugnacious immigration and foreign policies that have antagonized people and prospective visitors around the world.
...
Mahan said. “The Canadians aren’t coming. The Mexicans aren’t coming. The Europeans aren’t coming in the way they did. But also the people from Southern California aren’t coming the way they did either.”

Mahan has a way of describing the buckling blow to Las Vegas’ economy. He calls it “the Trump slump.”
 
The Culinary Union celebrated its 90th anniversary on Saturday, Nov. 1.

“Culinary Union members organized to build what working families needed most - security. In nine decades, we are proud to have created the Culinary Health Fund, the Pension Fund, the Culinary Academy of Las Vegas, the Citizenship Project, the Housing Fund, the Legal Service Fund, and now, our network of 4 Culinary Health Centers deliver world-class care to over 120,000 Culinary Union members and their families.

We’ve fought for laws that keep workers safe, won billions in raises and benefits, and elected Shop Stewards to office - all while never forgetting where our power comes from: Rank-and-file workers who have organized to win a better future.
 
Hundreds of Culinary Union members picketed outside Allegiant Stadium on Saturday, calling on Oak View Group (OVG) to reach a new union contract with stadium concession workers.

“It is time for this company to get this contract done and OVG has a responsibility to make these hospitality jobs good union jobs,” said Ted Pappageorge, Secretary-Treasurer for the Culinary Union. “More than 730 cooks, servers, bartenders, and concessions workers at Allegiant Stadium show up every day to make every game day and event successful. OVG workers deserve a fair contract that protects their jobs, secures wage increases to keep up with the cost of living, and quality union health care benefits that working families rely on. OVG took over and assumed this contract, so now the company needs to step up, respect these workers, and do the right thing by settling a fair contract now.”
 
“Police arrested roughly two dozen Culinary Union Local 226 members Wednesday night after they blocked traffic … in a peaceful act of civil disobedience near Harry Reid International Airport.”

“The arrests follow a strike authorization weeks earlier by roughly 400 airport workers at 10 companies with lapsed union contracts.”

“These employers want to try to jam a second-class contract down these workers’ throats, and they’ve been very patient for four years,” Ted Pappageorge, secretary-treasurer of Culinary Union Local 226, said before his arrest. “They’re just not going to wait any longer.”
 
The Culinary Union will continue to focus on what matters. We will protect workers’ rights to organize, support families who face retaliation for exercising those rights, protect affordable health care for more than 120,000 Nevadans, help 1,800 working families buy their first home and train tens of thousands of hospitality workers for good union jobs.

The Culinary Union is a pillar of Nevada’s middle class...
We are proud of our 90-year legacy and the workers who built it.
 
 
Queríamos compartir algunas noticias recientes que muestran a la Unión Culinaria luchando y ganando para las familias de clase trabajadora en Nevada.
 
Mahan... culpa en gran parte de la desaceleración al fracaso de Trump para controlar la inflación, a sus aranceles y a sus políticas de inmigración y exteriores beligerantes que han antagonizado a personas y posibles visitantes en todo el mundo.
...
Mahan dijo: “Los canadienses no vienen. Los mexicanos no vienen. Los europeos no vienen como antes. Pero tampoco viene la gente del sur de California como antes”.

Mahan tiene una forma de describir el duro golpe a la economía de Las Vegas. Lo llama "la crisis de Trump (Trump slump)".
 
La Unión Culinaria celebró su 90.º aniversario el sábado 1 de noviembre.

“Los miembros de la Unión Culinaria se organizaron para construir lo que las familias trabajadoras más necesitaban - seguridad. En nueve décadas, nos enorgullece haber creado el Fondo de Salud de la Culinaria, el Fondo de Pensiones, la Academia Culinaria de Las Vegas, el Proyecto de Ciudadanía, el Fondo de Vivienda, el Fondo de Servicios Legales y, ahora, nuestra red de 4 Centros de Salud de la Culinaria que brindan atención de primer nivel a más de 120,000 miembros de la Unión Culinaria y sus familias.

Hemos luchado por leyes que mantengan a los trabajadores seguros, hemos conseguido miles de millones en aumentos salariales y beneficios, y hemos elegido a Delegados Sindicales para cargos directivos - sin olvidar nunca de dónde proviene nuestro poder: de los trabajadores de base que se han organizado para lograr un futuro mejor.
 
Cientos de miembros de la Unión Culinaria hicieron protesta frente al Allegiant Stadium el sábado, exigiendo a Oak View Group (OVG) que llegue a un nuevo contrato sindical con los trabajadores de las concesiones del estadio.

“Es hora de que esta compañía concrete este contrato y OVG tiene la responsabilidad de convertir estos empleos de la industria hotelera en buenos empleos sindicales”, dijo Ted Pappageorge, secretario-tesorero de la Unión Culinaria. “Más de 730 cocineros, meseros, cantineros y trabajadores de las concesiones de Allegiant Stadium se presentan todos los días para que cada día de partido y evento sea un éxito. Los trabajadores de OVG merecen un contrato justo que proteja sus empleos, garantice aumentos salariales para mantenerse al día con el costo de vida y beneficios sindicales de atención médica de calidad en los que confían las familias de clase trabajadora. OVG adquirió y asumió este contrato, por lo que ahora la compañía debe dar un paso al frente, respetar a estos trabajadores y hacer lo correcto al firmar un contrato justo de inmediato”.
 
“La policía arrestó a aproximadamente dos docenas de miembros de la Unión Culinaria Local 226 el miércoles por la noche después de que bloquearan el tráfico... en un acto pacífico de desobediencia civil cerca del Aeropuerto Internacional Harry Reid.”

“Los arrestos se producen semanas después de que aproximadamente 400 trabajadores del aeropuerto de 10 compañías con contratos sindicales vencidos autorizaran una huelga.”

“Estos empleadores quieren imponer un contrato de segunda clase a estos trabajadores, y ellos han sido muy pacientes durante cuatro años”, dijo Ted Pappageorge, secretario-tesorero de la Unión Culinaria Local 226, antes de su arresto. “Simplemente no van a esperar más.”
 
La Unión Culinaria seguirá centrándose en lo que importa. Protegeremos el derecho de los trabajadores a organizarse, apoyaremos a las familias que se enfrentan a represalias por ejercer esos derechos, protegeremos la atención médica asequible para más de 120,000 habitantes de Nevada, ayudaremos a 1,800 familias trabajadoras a comprar su primera vivienda y capacitaremos a decenas de miles de trabajadores de la industria hotelera para obtener buenos empleos sindicalizados.

La Unión Culinaria es un pilar de la clase media de Nevada...
Estamos orgullosos de nuestro legado de 90 años y de los trabajadores que lo construyeron.

A summary of new “No Tax on Tips” and “No Tax on Overtime” laws (December 2025)

A summary of new “No Tax on Tips” and “No Tax on Overtime” laws

Prepared by the Culinary and Bartenders Legal Service Fund

⸻

“No Taxes on Tips”

Tips are not tax free. This is a new deduction.

Effective date: Retroactive to January 1, 2025.

Tax years covered: 2025, 2026, 2027, and 2028.

Expiration: December 31, 2028 (unless extended).

Tip deduction:

*Not a miscellaneous itemized deduction.

*Applies to occupations where tips are customary.

*U.S. Treasury published list of eligible occupations on 9/19/2025 (occupations that regularly received tips before December 31, 2024).

*IRS generally included all positions currently classified as tip-earning.

*Social Security and Medicare taxes will still be deducted.

*Person earning tips must provide Social Security number (SSN) (not ITIN).

*Married taxpayers are only required to include SSN of taxpayer who received the tips to claim deduction.

*SSN is required of both taxpayers only when both have tips for which they are claiming a deduction.

*Filing requirement: married persons must file joint return to get any deduction. 

Deduction limits:

*Single person can deduct up to $25,000 tips.

*Married persons get only one $25,000 deduction per couple (max. $25k per joint return).

*Either spouse or both can be the tip earner(s), can combine tips up to $25k.

*Deduction reduced if make more than $150k adjusted gross income, single / $300k married filing jointly.

Applies to:

*Cash and credit card tips.

*Pooled tips.

*Tip-outs (tip shares).

*Allocated tips if participant in tip compliance program.

Does *not* apply to:

*Automatic gratuities (not “voluntary,” and classified as “wages”).

*Non-tip positions (e.g., kitchen staff, performing arts).

Culinary and Bartenders Union members:

*Do not have to itemize deductions to claim.

*Must keep tip records and report tips if not in tip compliance program.

*Must report or allocate tips to claim deduction.

Nevada domestic partnership:

*Not considered “married” under federal law. Each partner must file a separate return.

*Each partner can get up to $25,000 tip deduction.

*Each partner can get up to $12,500 overtime deduction.

Employer responsibilities (2026):

*Employer must provide tip amount, job classification, and overtime information.

*Most employer paystubs already include tips and overtime for the pay period.

*Employers are required to modify withholding tables. 

Note: IRS has issued guidance on how to file 2025 returns (IRS Notice 2025-69).

⸻

“No Taxes on Overtime”

Overtime is not tax free. This is a new deduction.

Effective date: Retroactive to January 1, 2025.

*Single persons can deduct up to $12,500.

*Married persons can deduct up to $25,000.

*Married persons must file joint return (must file joint return to get any deduction).

*Married filing joint taxpayers can stack deduction (either spouse can earn the overtime). 

Overtime deduction:

*Deduction is for amount of wage that exceeds regular pay. Example: $30/hr regular, $45/hr overtime rate = $15 is amount deductible.

*Do not have to itemize deductions to claim.

*Deduction reduced if you make more than $150k single / $300k joint return.

Employer responsibilities (2026): Employer must provide overtime information. 

⸻

FAQ & recommendations -

What do I need to do now?

*Tip reporting and allocation systems will not change.

*Continue to keep tip logs. Members must be able to show eligible classification and that amount deducted (and taxable portion) is correct.

*Continue to report tip income if self reporting.

*Get and keep 2025 paystubs showing tip and overtime information and keep with tax records.

*Confirm IRS classification in tip earning position (customarily receive tips).

*Review changes to withholding tables when made by employer.

What information do I need to file my 2025 return?

*2025 W-2s will not include changes in these laws.

*IRS accepts the following to show tip deduction: 

-Form W-2, Box 7 (IRS can still audit, still need to keep tip log).

-Form 4070, tips reported to employer.

-Form 4137, unreported tips filed with tax return.

-IRS accepts reasonable effort to determine overtime deduction for 2025, but you must be able to show how you computed it and keep records.

*Delays in refunds are possible. Do not count on receiving tax refund right away for essential needs.

Will this change affect my Social Security or Medicare credits?

No change. Tips are still subject to Social Security and Medicare tax. You get full credit for retirement and disability benefits. 

Will this law change be made permanent?

To be determined. Currently set to expire at the end of 2028.

Will Congress or IRS make any changes in current law or regulations?

Keep watch for future action. Attend Legal Service Fund workshops for updates.

⸻

Examples:

Tip example #1: Married couple, both have SSNs. W earns $20,000 tips, and H also earns $20,000 tips. Couple must file joint return to get any deduction. Couple gets one $25,000 deduction per joint return.

Tip example #2: Same as above, but couple each file married separate returns. Each gets $0 deduction. Joint return required for married persons to get any deduction.

Overtime example: Married couple, both have SSNs. W earns $5,000 net overtime, and H earns $20,000 net overtime. Can we deduct up to $25,000 for both of us? Yes, if joint return filed. Couple has combined $25,000 limit. “Net” is difference between regular and overtime rates.

Questions? Contact the Legal Services Fund at (702) 386-1550 or go to 725 E. Charleston Blvd., Las Vegas, NV 89104.

Updated: Thursday, January 8, 2025

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