Treasury Department releases official list of jobs eligible for 'no tax on tips' deduction

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).

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.

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A source familiar with the process confirmed to FOX Business the Treasury Department’s review sorted more than 60 tipped jobs into eight industry categories. Here’s a list of those categories and professions that will be eligible for the deduction on tipped income:

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

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

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