Treasury Dept. releases list of jobs eligible for Trump's 'no tax on tips' law
At least 68 jobs qualify for the new tax deduction under the law.

Bessent on Capitol Hill/ Brendan Smialowski.
The Treasury Department released the list of jobs that will benefit from the Trump administration’s “no tax on tips” policy under the One Big Beautiful Bill Act.
At least 68 jobs qualify for the new tax deduction under the law. The Federal Register will begin publishing the full list under proposed Treasury and IRS regulations.
"For workers, $20 here and $20 there can make a big difference," Treasury Secretary Scott Bessent said during an interview at McLean's Family Restaurant in suburban Virginia, reported by Axios.
The law applies only to those earning less than $150,000 per year, with a cap of $25,000. It will be in effect from 2025 through 2028.
"What we don’t want is people to game the system. We want it to be hard-working Americans who depend on tips. Their first $25,000 is tax-free and that’s going to cover a huge number of American workers," Bessent told the Washington Examiner.
"Thanks to President Trump’s Big Beautiful Bill, they’ll see No Tax on Tips and No Tax on Overtime, so they can keep more of their hard-earned money!" the Treasury secretary added in a message posted on his X account.
">On this Labor Day, it was a pleasure to visit restaurants in Virginia and D.C. to thank the hardworking men and women serving our communities.
— Treasury Secretary Scott Bessent (@SecScottBessent) September 1, 2025
Thanks to President Trump’s One Big Beautiful Bill, they’ll see No Tax on Tips and No Tax on Overtime, so they can keep more of their…
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The situation was different in the House of Representatives. After an extended day to bring the bill to the floor, it passed with 218 votes in favor and 212 opposed, with only two Republican lawmakers voting against it.
The Treasury divided the jobs into eight categories and provided the list to media outlets such as Axios and Fox Business for release:
1. Food & beverage service
- Bartenders
- Waitstaff
- Non-Restaurant Food Servers
- Dining Room and Cafeteria Attendants and Barbacks
- Chefs and Cooks
- Food Preparation Workers
- Fast Food and Counter Workers
- Dishwashers
- Hosts/Hostesses, Restaurants, Lounges and Coffee Shops
- Bakers
2. Entertainment & Events
- Gambling Dealers
- Gambling Change Persons and Booth Cashiers
- Gambling Cage Workers
- Gambling and Sports Book Writers and Runners
- Dancers
- Musicians and Singers
- DJs (except radio)
- Entertainers & Performers
- Digital Content Creators
- Ushers, Lobby Attendants and Ticket Takers
- Locker Room, Coatroom and Dressing Room Attendants
3. Hospitality & 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 & 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 & Instruction
- Golf Caddies
- Self-Enrichment Teachers
- Recreational and Tour Pilots
- Tour Guides and Escorts
- Travel Guides
- Sports and Recreation Instructors
8. Transportation & 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
.
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