Trump’s New Law on Tax: The White House has said that workers who qualify could save around $1,300 every year. The actual savings, however, will depend on how much money a worker makes from tips and whether the type of job usually involves receiving tips. Not every job on the list regularly gets tipped, which might make the benefit less useful for some people.
Hospitality Workers Stand to Gain the Most
Experts believe people in the hospitality industry, such as waiters, bartenders, and hotel staff, will be the biggest winners from this new rule. A recent blog post by the employment law firm Fisher Phillips noted, “Those in the hospitality industry will be the big winners under this new policy.” That is because these workers often depend on tips as a major part of their income, and now they will keep more of what they earn.
Social Security payments coming Wednesday, Sep. 10: See who qualifies for a check
Who is eligible, and what are the limits?
Additional restrictions also apply:
- Annual income must not exceed $150,000 for individuals, or $300,000 for couples filing jointly
- Only the first $25,000 in tipped income can be claimed as tax-free
- The tax exemption is temporary and will end after the 2028 tax year
These limits mean that the provision is most likely to benefit lower- and middle-income workers in tip-heavy industries.
The 68 jobs that could qualify for tax-free tips
The Treasury has grouped eligible roles into eight broader categories. Within each group, here are the occupations that may be covered – now listed alphabetically for easier reference:
Beverage & food service
- Bakers (pastry chefs, cake decorators)
- Bartenders (mixologists, sommeliers)
- Chefs and cooks (executive chefs, sous chefs)
- Dining room and cafeteria attendants and bartender helpers (bussers, bar backs)
- Dishwashers and kitchen helpers (dishwashers, stewards)
- Fast-food and counter workers (baristas, ice cream servers)
- Food preparation workers (salad makers, sandwich makers)
- Food servers, non-restaurant (room service staff, beer cart attendants)
- Hosts and hostesses (maître d’s, lounge greeters)
- Wait staff (cocktail servers, dining car attendants)
Entertainment and events
- Dancers (club dancers, cabaret performers)
- Digital content creators (livestreamers, social media influencers)
- Disc jockeys (wedding DJs, nightclub DJs)
- Entertainers and performers (comedians, magicians)
- Gambling and sports book writers/runners (bingo callers, ticket runners)
- Gambling change persons and booth cashiers (slot attendants, cage clerks)
- Gambling dealers (blackjack dealers, poker dealers)
- Locker room and coatroom attendants (coat check staff, dressing room attendants)
- Musicians and singers (lounge singers, instrumentalists)
- Ushers and ticket takers (theater ushers, concert hall attendants)
Hospitality and guest services
- Baggage porters and bellhops (hotel bell staff, cruise ship porters)
- Concierges (hotel guest service agents, resort concierges)
- Hotel, motel and resort desk clerks (front-desk clerks, guest check-in staff)
- Maids and housekeeping cleaners (hotel housekeepers, resort cleaning staff)
Home services
- Appliance installers and repairers (dishwasher repairers, refrigerator technicians)
- Electricians (residential wiring specialists, lighting installers)
- Heating and air conditioning mechanics (furnace technicians, air conditioner installers)
- Home cleaning service workers (house cleaners, window washers)
- Home maintenance and repair workers (handypersons, house painters, roofers)
- Landscapers and groundskeeping workers (gardeners, tree trimmers)
- Locksmiths (key makers, safe installers)
- Plumbers (pipefitters, fixture installers)
- Roadside assistance workers (tow truck drivers, tire repairers)
Social Security Update: SSA Reshuffles Top Leadership to Improve Service
Personal services
- Event officiants (wedding officiants, clergy)
- Nannies and babysitters (au pairs, childcare workers)
- Personal care and service workers (valets, butlers)
- Pet caretakers (dog walkers, pet groomers)
- Photographers (wedding photographers, portrait photographers)
- Private event planners (wedding planners, party planners)
- Tutors (language tutors, math tutors)
- Videographers (event videographers, wedding videographers)
Personal appearance and wellness
- Barbers and hairdressers (hairstylists, cosmetologists)
- Eyebrow threading and waxing technicians (brow specialists, waxing professionals)
- Exercise trainers and fitness instructors (yoga instructors, personal trainers)
- Make-up artists (bridal makeup artists, theatrical makeup specialists)
- Manicurists and pedicurists (nail technicians, spa pedicurists)
- Massage therapists (sports masseurs, deep tissue therapists)
- Shampooers and salon assistants (shampooers, junior stylists)
- Shoe and leather workers (cobblers, shoe shiners)
- Skincare specialists (estheticians, facialists)
- Tailors (seamstresses, alteration specialists)
- Tattoo artists and piercers (tattoo designers, body piercers)
Recreation and instruction
- Golf caddies (caddies, golf assistants)
- Recreational and tour pilots (hot-air balloon pilots, sightseeing pilots)
- Self-enrichment teachers (art instructors, dance teachers)
- Sports and recreation instructors (ski instructors, surfing teachers)
- Tour guides and escorts (museum guides, city guides)
- Travel guides (cruise directors, expedition leaders)
Transportation and delivery
- Bus drivers (tour bus drivers, charter bus drivers)
- Goods delivery workers (pizza delivery drivers, grocery delivery workers)
- Home movers (furniture movers, packers)
- Parking and valet attendants (garage valets, hotel parking attendants)
- Rickshaw and pedicab drivers (carriage drivers, pedicab operators)
- Shuttle drivers (airport shuttle drivers, hotel shuttle drivers)
- Taxi and rideshare drivers (cab drivers, rideshare drivers)
- Vehicle and equipment cleaners (car detailers, boat cleaners)
- Water taxi operators and charter boat workers (ferry captains, fishing charter crew)
