Treasury names jobs for Trump’s ‘no tax on tips’ deduction

The Treasury’s preliminary list outlined 68 occupations that “customarily and regularly received tips” on or before Dec. 31, 2024, which would qualify for the new deduction.

Here are the tipped workers who may qualify for Trump’s “no tax on tips” deduction:

Beverage and food service

BartendersWait staffFood servers, non-restaurantDining room and cafeteria attendants and bartender helpersChefs and cooksFood preparation workersFast food and counter workersDishwashersHost staff, restaurant, lounge and coffee shopBakers

Entertainment and events

Gambling dealersGambling change persons and booth cashiersGambling cage workersGambling and sports book writers and runnersDancersMusicians and singersDisc jockeys, except radioEntertainers and performersDigital content creatorsUshers, lobby attendants and ticket takersLocker room, coatroom, and dressing room attendants

Hospitality and guest services

Baggage porters and bellhopsConciergesHotel, motel and resort desk clerksMaids and housekeeping cleaners

Home services

Home maintenance and repair workersHome landscaping and groundskeeping workersHome electriciansHome plumbersHome heating and air conditioning mechanics and installersHome appliance installers and repairersHome cleaning service workersLocksmiths Roadside assistance workers

Personal services

Personal care and service workersPrivate event plannersPrivate event and portrait photographersPrivate event videographersEvent officiantsPet caretakersTutorsNannies and babysitters

Personal appearance and wellness

Skincare specialistsMassage therapistsBarbers, hairdressers, hairstylists and cosmetologistsShampooersManicurists and pedicuristsEyebrow threading and waxing techniciansMakeup artists Exercise trainers and group fitness instructorsTattoo artists and piercersTailorsShoe and leather workers and repairers

Recreation and instruction

Golf caddiesSelf-enrichment teachersRecreational and tour pilotsTour guides and escortsTravel guidesSports and recreation instructors

Transportation and delivery

Parking and valet attendantsTaxi, rideshare drivers and chauffeursShuttle driversGoods delivery peoplePersonal vehicle and equipment cleanersPrivate and charter bus driversWater taxi operators and charter boat workersRickshaw, pedicab and carriage driversHome movers

The “no tax on tips” provision allows eligible workers to deduct up to $25,000, which reduces taxable income.

The deduction phases out, or gets smaller, once modified adjusted gross income exceeds $150,000. The tax break is available even if you don’t itemize deductions.

However, “you’re still likely paying state taxes” on tip income, and you’ll owe payroll levies for Medicare and Social Security, Ben Henry-Moreland, a certified financial planner with advisor platform Kitces.com, previously told CNBC.

The provision, which defines “qualifying tips” as money willingly given by the customer or payor, includes gratuities paid in cash or by credit card, as well as earnings from a tip-sharing arrangement.