Full List of Jobs Reportedly Covered by Trump’s No Tax on Tips

A reported list of the occupations covered by President Donald Trump‘s “no tax on tips” policy has been released.

What Is No Tax On Tips?

In July, lawmakers passed Trump’s behemoth spending bill, known as the One Big Beautiful Bill Act (OBBBA), through Congress.

One of the provisions in the bill allows tipped workers to deduct gratuity earnings from their federal taxable income, up to $25,000 annually. The deduction phases out for individuals earning more than $150,000 and couples earning over $300,000. It applies to tax years 2025 through 2028 and does not eliminate payroll taxes for Social Security and Medicare, nor does it affect state or local tax obligations.

Once the bill had passed, a full list of eligible occupations needed to be confirmed within 90 days.

Tips — Stock image of a cash tip left on a check in a cafe.

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Full List of Occupations

The list of 69 occupations, first published by Axios via the Treasury Department, is as follows:

Food and beverage 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

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 and performers
Digital Content Creators
Ushers, Lobby Attendants, and Ticket Takers
Locker Room, Coatroom and Dressing Room Attendants

Hospitality and guest services

Baggage Porters and Bellhops
Concierges
Hotel, Motel and Resort Desk Clerks
Maids and Housekeeping Cleaners

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

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

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

Recreation and instruction

Golf Caddies
Self-Enrichment Teachers
Recreational and Tour Pilots
Tour Guides and Escorts
Travel Guides
Sports and Recreation Instructors

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

What People Are Saying

Treasury Secretary Scott Bessent said “it’s a big list” of guidelines.

“What we don’t want is people to game the system. We want it to be hardworking Americans who depend on tips,” he said while visiting McLean Family Restaurant in northern Virginia on Monday. “Their first $25,000 is tax-free, and that’s going to cover a huge number of American workers.”

Joseph Camberato, CEO at NationalBusinessCapital.com, told Newsweek: “I think it’s a win for the people who actually live off tips. This could put real money back into the pockets of restaurant servers and others in the service industry, and that money gets spent, which helps the economy.

“It’s for the 1.8 million restaurant servers who rely on tips to pay their bills. For them, not getting taxed on that income is a big deal. This policy targets the right group and gives them a meaningful raise, basically overnight.”

The Center for American Progress, a left-leaning think tank, said in analysis published on July 31: “The OBBBA’s deductions for working people, including for tips and overtime pay, are not well-designed to benefit people most in need and are subject to strict limits.

“For instance, ‘no tax on tips’ is a deduction from federal income taxes and does not affect federal payroll taxes or other taxes, which make up the majority of taxes that working- and middle-class Americans pay.”