Treasury Releases List of Jobs Eligible for Tip Tax Deduction

The US Treasury Department has released the full list of occupations that qualify for the “no tax on tips” provision included in President Trump’s One Big Beautiful Bill Act. The law allows workers in eligible roles to deduct up to $25,000 in qualified cash tips from their federal taxable income beginning in 2025.

For the hospitality industry, the list is broad and includes many front-line restaurant and lodging positions:

• Food & Beverage Service: bartenders, wait staff, hosts, food servers (non-restaurant), cafeteria attendants, bartender helpers, chefs, cooks, food preparation workers, counter workers, dishwashers, bakers.

• Hospitality and Guest Services: baggage porters and bellhops, concierges, hotel/motel/resort desk clerks, and housekeeping staff.

Employers will need to prepare for new payroll reporting requirements when the provisions take effect in the 2025 tax year. The deductions are scheduled to expire after 2028.

View Full List Here