List of jobs eligible for 'no tax on tips' deduction

Trump discusses 'no tax on tips' in Las Vegas

President Trump delivered remarks Saturday in Las Vegas, Nevada, where he discussed his "no tax on tips" plan.

The Treasury Department unveiled its list of jobs that will be covered by the Trump administration's "no tax on tips" policy under the One Big Beautiful Bill Act (OBBBA).

The list of occupations that qualified for the "no tax on tips" deduction were broken down into eight categories by the Treasury Department. 

Dig deeper:

Here's a list of those categories and professions that will be eligible for the deduction:

Beverage & Food Service

• Bartenders
• Wait staff and dishwashers
• Food servers at non-restaurants, like hotels or residential care facilities
• Dining room, cafeteria and bartender attendants and helpers
• Chefs, cooks and bakers
• Food preparation workers
• Host staff at restaurants, lounges and coffee shops

FILE - A bartender at pours a non-alcoholic drink. (Staff photo by Ben McCanna/Portland Press Herald via Getty Images)

Entertainment & Events

• Dancers, musicians and singers
• Disc jockeys outside of radio who work at clubs, parties and other events
• Entertainers and performers, like comedians and street performers
• Digital content creators, like streamers, podcasters and social media influencers
• Ushers, lobby attendants and ticket takers
• Locker room, coatroom and dressing room attendants
• Gambling dealers, cage workers, change persons and booth cashiers
• Gambling and sports book writers and runners

Hospitality & Guest Services

• Baggage porters and bellhops
• Concierges
• Hotel, motel and resort desk clerks
• Maids and housekeeping cleaners

Personal Services

• Personal care workers like personal care aides and house sitters
• Private event planners
• Private event and portrait photographers, and videographers
• Event officiants for weddings and funerals
• Pet caretakers
• Tutors
• Nannies and babysitters

Personal Appearance & Wellness

• Skincare specialists
• Massage therapists
• Barbers, hairdressers, hairstylists, cosmetologists and shampooers
• Manicurists and pedicurists
• Makeup artists and eyebrow threading and waxing technicians
• Exercise trainers and group fitness instructors
• Tattoo artists and piercers
• Tailors, shoe and leather workers and repairers

Recreation & Instruction

• Golf caddies
• Self-enrichment teachers, like art and dance instructors
• Recreational and tour pilots
• Tour guides and escorts
• Travel guides
• Sports and recreation instructors, like tennis teachers

Transportation & Delivery

• Parking and valet attendants
• Taxi and rideshare drivers and chauffeurs
• Shuttle drivers
• Goods delivery people
• Personal vehicle and equipment cleaners
• Charter bus drivers
• Water taxi operators
• Rickshaw, pedicab and carriage drivers
• Home movers

No tax on tips

The backstory:

President Donald Trump made "no tax on tips" a key pledge during his campaign last year and worked with Republican lawmakers to include a provision in OBBBA to address that promise.

The law created a deduction of up to $25,000 for qualified tips received by tipped workers, which will be in place from 2025 through 2028 unless Congress acts to extend it.

As part of the process, the Treasury Department was required to develop a list of eligible occupations who were customarily compensated with tipped income prior to the enactment of OBBBA.

The other side:

The legislation has faced criticism, particularly in light of the nearly $2 trillion U.S. budget deficit under President Joe Biden — a level rarely seen outside the COVID-era shutdowns and stimulus payments.

Congressional budget analysts project the "No Tax on Tips" provision would increase the deficit by $40 billion through 2028. The nonpartisan Joint Committee on Taxation estimated in June that the tips deduction will cost $32 billion over 10 years.

By the numbers:

The Yale Budget Lab estimates that there were roughly 4 million workers in tipped occupations in 2023, which amounts to roughly 2.5% of all jobs.