The Not Exactly “No Tax On Tips” Edition
Kelly Phillips Erb
September 12, 2025
Earlier this week, the Treasury released its preliminary list of jobs that qualify for the new “no tax on tips” deduction.
Here’s why the list matters. Under the One Big Beautiful Bill Act (OBBBA), tip income is temporarily deductible—only for tax years 2025 through 2028—for individuals in jobs “which customarily and regularly received tips on or before December 31, 2024, as provided by the Secretary.”
A whopping 68 occupations made the list. Some occupations, like food servers and casino dealers, were completely expected, while others, like roofers and HVAC installers, were not.
The list has sparked some interesting conversations. Lawyers, of course, didn’t make the list, and neither did journalists—more on that in a minute.
As I scanned the list, I had to admit that I couldn’t think of any job that I’ve worked in where I was tipped. Most of my part-time work experience was paid as pure wages—for example, working at GapKids or answering phones at the Chamber of Commerce—and it wasn’t customary to tip in those jobs. But even when I worked jobs that made the list—like babysitter, podcaster, or desk clerk (back in the days when I was a temp to earn money while in law school)—I didn’t get tips.
