White House list of jobs eligible for "no tax on tips" deduction has some surprises
The Treasury Department released a preliminary list of jobs eligible for President Donald Trump’s $25,000 “no tax on tips” deduction, and it had a few jobs that you might not expect.

This week, the Treasury Department released a preliminary list of jobs eligible for the “no tax on tips” deduction that made it into the big GOP tax and spending law.
The deduction is only supposed to apply for people in jobs that traditionally got tips before the law passed, and many of the jobs you would expect are there — but so are a few surprises.
Waiters, taxi drivers, and hairstylists are among the 68 occupations on the list. Many of them already track their tips as part of their wages, but what about for plumbers and electricians?
“The IRS has criteria for what counts as a tip generally, but for some of these occupations, there will need to be more guidance on how eligibility will work,” said Alex Muresianu, senior policy analyst with the Tax Foundation.
Digital content creators are also on the list. Is getting a “reward” or gift during a livestream a “tip?”
Even if folks are eligible, “our estimates are that, you know, roughly about 3% of taxpayers are likely to benefit from that deduction,” said Joseph Rosenberg, senior fellow at the Urban-Brookings Tax Policy Center.
Most workers take the standard deduction anyway, meaning that “no tax on tips” won’t exactly translate into a big difference come tax time.
Is your job included in the preliminary list eligible for President Trump’s $25,000 “no tax on tips” deduction, provided by the U.S. Treasury Department? Check out the occupations below.
Beverage and food service
Bartenders
Wait staff
Nonrestaurant food servers
Dining room and cafeteria attendants and bartender helpers
Chefs and cooks
Food preparation workers
Fast food and counter workers
Dishwashers
Host staff
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
DJs, 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 services
Home services
Home maintenance and repair workers
Home landscaping and groundskeeping workers
Home electricians
Home plumbers
Home heating and 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


