The Treasury Department has released an official list of jobs eligible for the "no tax on tips" deduction, a key provision of the One Big Beautiful Bill Act (OBBBA) signed by President Donald Trump. The deduction allows tipped workers to exclude up to $25,000 in tips from federal taxes, effective from 2025 to 2028.
The list, which includes 68 job titles, is organized into eight industry categories: beverage and food service, entertainment and events, hospitality and guest services, home services, personal services, personal appearance and wellness, recreation and instruction, and transportation and delivery. The list aims to cover a wide range of occupations, from golf caddies to party DJs and home electricians.
The Treasury Department's release provides clarity on which jobs qualify for the deduction, which was a major campaign promise by President Trump.
Employers in these sectors should prepare for potential changes in recruitment and retention strategies, as the policy may make these jobs more attractive. The list will be incorporated into formal federal regulations and published in the Federal Register by October 2, 2025.
You can check out the full list below:
1. Beverage and Food Service
- Bartenders
- Wait Staff
- Food Servers, Non-restaurant
- Dining Room and Cafeteria Attendants and Bartender Helpers
- Chefs and Cooks
- Food Preparation Workers
- Fast Food and Counter Workers
- Dishwashers
- Host Staff, Restaurant, Lounge, and Coffee Shop
- Bakers
2. Entertainment and Events
- Gambling Dealers
- Gambling Change Persons and Booth Cashiers
- Gambling Cage Workers
- Gambling and Sports Book Writers and Runners
- Dancers
- Musicians and Singers
- Disc Jockeys (except radio)
- Entertainers & performers
- Digital Content Creators
- Ushers, Lobby Attendants, and Ticket Takers
- Locker Room, Coatroom and Dressing Room Attendants
3. Hospitality and Guest Services
- Baggage Porters and Bellhops
- Concierges
- Hotel, Motel and Resort Desk Clerks
- Maids and Housekeeping Cleaners
4. Home Services
- Home Maintenance and Repair Workers
- Home Landscaping and Groundskeeping Workers
- Home Electricians
- Home Plumbers
- Home Heating/Air Conditioning Mechanics and Installers
- Home Appliance Installers and Repairers
- Home Cleaning Service Workers
- Locksmiths
- Roadside Assistance Workers
5. Personal Services
- Personal Care and Service Workers
- Private Event Planners
- Private Event and Portrait Photographers
- Private Event Videographers
- Event Officiants
- Pet Caretakers
- Tutors
- Nannies and Babysitters
6. Personal Appearance and Wellness
- Skincare Specialists
- Massage Therapists
- Barbers, Hairdressers, Hairstylists, and Cosmetologists
- Shampooers
- Manicurists and Pedicurists
- Eyebrow Threading and Waxing Technicians
- Makeup Artists
- Exercise Trainers and Group Fitness Instructors
- Tattoo Artists and Piercers
- Tailors
- Shoe and Leather Workers and Repairers
7. Recreation and Instruction
- Golf Caddies
- Self-Enrichment Teachers
- Recreational and Tour Pilots
- Tour Guides and Escorts
- Travel Guides
- Sports and Recreation Instructors
8. Transportation and Delivery
- Parking and Valet Attendants
- Taxi and Rideshare Drivers and Chauffeurs
- Shuttle Drivers
- Goods Delivery People
- Personal Vehicle and Equipment Cleaners
- Private and Charter Bus Drivers
- Water Taxi Operators and Charter Boat Workers
- Rickshaw, Pedicab, and Carriage Drivers
- Home Movers