Treasury Releases List of Jobs Covered by No Tax on Tips

[mystery-ak]

By Theodore Bunker    |   Monday, 01 September 2025 03:47 PM EDT


The Treasury Department on Monday revealed the full list of jobs that will qualify for a new tax deduction aimed at fulfilling President Donald Trump's campaign pledge to end taxes on tips.

The list, which the Treasury Department provided exclusively to Axios, is divided into eight sections based on the type of work performed and will be published in the Federal Register along with a series of proposed regulations from the Treasury and the Internal Revenue Service.

The jobs include:

1. Beverage & food service

    Bartenders
    Wait staff
    Food servers, nonrestaurant
    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 people, 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

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

Until 2028, workers in these jobs will be eligible to deduct up to $25,000 in cash tips from their federal taxable income, as well as up to $12,500 in overtime pay.

Treasury Secretary Scott Bessent told the news outlet that the deduction is "expansive but fair," adding, "For workers, $20 here and $20 there can make a big difference."

https://www.newsmax.com/newsfront/treasury-taxes-tips/2025/09/01/id/1224687/

[Smokin Joe]

Not sure food delivery (pizzas, etc.) drivers didn't fall through a crack, there.

[IsailedawayfromFR]

Not sure food delivery (pizzas, etc.) drivers didn't fall through a crack, there.

Perhaps, but scanning the list a lot of these appear cash tips which are likely rarely reported anyway

[mystery-ak]

Golf caddies

WOW...will that include the caddies of Scotty Scheffler or Rory McIlroy just to name two who probably make several million a year...

[IsailedawayfromFR]

Golf caddies

WOW...will that include the caddies of Scotty Scheffler or Rory McIlroy just to name two who probably make several million a year...

Could there be a cap on what is considered non-taxable?

As an aside, what do the members of our board think on future tipping on people on this list? Lessen or stay the same?

I have to admit that IMHO tipping has gotten out of hand with the not-so-subtle usage of digital prompting.  Some I have seen beginning at 18% and up.

Covid was devastating to people depending on tips, but those days are over.

[Smokin Joe]

Could there be a cap on what is considered non-taxable?

As an aside, what do the members of our board think on future tipping on people on this list? Lessen or stay the same?

I have to admit that IMHO tipping has gotten out of hand with the not-so-subtle usage of digital prompting.  Some I have seen beginning at 18% and up.

Covid was devastating to people depending on tips, but those days are over.

Depends on the job. COVID shifted the 'dining out' environment to dining in at home, and a lot of those former restaurant orders became deliveries or drive-through pick-ups. If you were a food server your job disappeared when the dining rooms were closed or nearly so.

But during COVID, when the number of drilling rigs in the Williston Basin went to zero for the first time since oil was discovered here in the 1950s, I got a job delivering pizzas. I quickly learned that the average tip for the area was $5 for a delivery, and that the best way to make money was to simply make more deliveries. Many of those orders were on credit cards, and tips had to be declared. For the production hands, workover crews, some frac teams, and pumpers (and truck drivers) it didn't change much. That helped fuel the struggling restaurant industry here and keep it alive.

We never had the long-term shut-downs in ND that other States had, except for the schools.

I got good at it, waiting for the price of oil to recover, (made 4500 deliveries in a year), learned how to get from one side of town to the other faster than the main drags, to go to controlled intersections without stop lights when possible (you could spend ten to twenty minutes or more a night sitting at lights waiting for them to change, even though there was no traffic, but be safely in and out of a 4-way stop faster than I can type it), and I learned how to string orders along a delivery track to get them to the customers still hot. It has changed the way I look at a map of town, to say the least, and some I learned from Mrs. Joe, who had avoided the main (heavily controlled by traffic lights) streets for a long time just to get around faster.
At least fuel was cheaper then.
It paid the bills (and we ate lots of pizza: employees got a medium pizza, pasta order, or order of wings each shift, and orphaned pick-up orders and cook's mistakes were up for grabs at the end of the night).  We got by nicely.

But for those who were waitresses (or waiters) in a dine-in sit-down place, it was rough because the normal component of the economy provided by drilling hands was gone overnight.

[IsailedawayfromFR]

Depends on the job. COVID shifted the 'dining out' environment to dining in at home, and a lot of those former restaurant orders became deliveries or drive-through pick-ups. If you were a food server your job disappeared when the dining rooms were closed or nearly so.

But during COVID, when the number of drilling rigs in the Williston Basin went to zero for the first time since oil was discovered here in the 1950s, I got a job delivering pizzas. I quickly learned that the average tip for the area was $5 for a delivery, and that the best way to make money was to simply make more deliveries. Many of those orders were on credit cards, and tips had to be declared. For the production hands, workover crews, some frac teams, and pumpers (and truck drivers) it didn't change much. That helped fuel the struggling restaurant industry here and keep it alive.

We never had the long-term shut-downs in ND that other States had, except for the schools.

I got good at it, waiting for the price of oil to recover, (made 4500 deliveries in a year), learned how to get from one side of town to the other faster than the main drags, to go to controlled intersections without stop lights when possible (you could spend ten to twenty minutes or more a night sitting at lights waiting for them to change, even though there was no traffic, but be safely in and out of a 4-way stop faster than I can type it), and I learned how to string orders along a delivery track to get them to the customers still hot. It has changed the way I look at a map of town, to say the least, and some I learned from Mrs. Joe, who had avoided the main (heavily controlled by traffic lights) streets for a long time just to get around faster.
At least fuel was cheaper then.
It paid the bills (and we ate lots of pizza: employees got a medium pizza, pasta order, or order of wings each shift, and orphaned pick-up orders and cook's mistakes were up for grabs at the end of the night).  We got by nicely.

But for those who were waitresses (or waiters) in a dine-in sit-down place, it was rough because the normal component of the economy provided by drilling hands was gone overnight.

People should be led by your example of pulling up your own bootstraps when times are bad instead of depending upon handouts.

I applaud your determination to feed your family regardless of what life throws at you.