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

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