The Treasury Department released the official list of 68 job titles that qualify for the new “No Tax on Tips” provision, part of the “One Big Beautiful Bill” signed into law earlier this summer. The range of roles included-especially in the home services category-might surprise you.
Yes, your home electrician, plumber, HVAC tech, and even locksmith could now be eligible for a federal income tax deduction of up to $25,000 on reported tips.
This isn’t just about restaurant servers anymore. The list spans eight categories, including hospitality, entertainment, wellness, and transportation. Some unexpected titles include:
- Home Services: Electricians, plumbers, appliance repair techs, landscapers, roadside assistance workers
- Personal Services: Pet caretakers, tutors, event planners, nannies
- Appearance & Wellness: Tattoo artists, massage therapists, barbers, fitness instructors
- Entertainment: DJs, digital content creators, dancers
If you employ workers in any of these roles, it’s time to take action:
Talk to your payroll provider: Make sure any tips that qualify under this law are properly tracked and separated from regular wages. Only reported tips (via W-2, 1099, or IRS Form 4137) count toward the deduction.
Review job classifications: The job title alone doesn’t determine eligibility. The role must regularly receive tips, and FLSA classification still applies. Misclassification could lead to compliance issues.
Consult HR experts: This is where Seay HR comes in. We help small businesses navigate these nuances to ensure employees are classified correctly and payroll practices align with federal guidelines.
This deduction is temporary-available from 2025 through 2028-and only applies to federal income tax. Social Security and Medicare taxes still apply, and state/local taxes may vary.
Here is the full list (originally published by Axios)
-
Beverage and Food Service
- Bartenders
- Wait Staff
- Food Servers (non-restaurant)
- 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
-
Entertainment and Events
- Gambling Dealers
- Gambling Change Persons 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
-
Hospitality And Guest Services
- Baggage Porters and Bellhops
- Concierges
- Hotel, Motel, and Resort Desk Clerks
- Maids and Housekeeping Cleaners
-
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
-
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
-
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
-
Recreation and Instruction
- Golf Caddies
- Self-Enrichment Teachers
- Recreational and Tour Pilots
- Tour Guides and Escorts
- Travel Guides
- Sports and Recreation Instructors
-
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
Please note: This article is for informational purposes only and does not constitute legal or professional advice. Seay HR makes no representations or warranties, express or implied, regarding the accuracy, completeness, or applicability of the information contained herein.
Seay HR disclaims all liability for any actions taken or not taken based on the information in this article. Readers are solely responsible for their own interpretation and use of this information.
