The Treasury Department has issued a preliminary list of occupations that customarily and regularly received tips on or before December 31, 2024, for purposes of the “no tax on tips” provision of the One, Big, Beautiful Bill Act (OBBB Act). The official proposed list of such occupations will be published in the Federal Register as part of forthcoming proposed regulations from the Treasury Department (Treasury) and the Internal Revenue Service (IRS).
This list includes occupations in the following categories:
- Beverage & Food Service
- Entertainment & Events
- Hospitality & Guest Services
- Home Services
- Personal Services
- Personal Appearance & Wellness
- Recreation & Instruction
- Transportation & Delivery
Access the full list here.