Golf caddies, blackjack dealers, and house painters are among the occupations covered under the Trump administration’s preliminary list of jobs exempt from paying income tax on tips, following Republicans’ new tax and spending law.
The list also includes some less traditional roles—such as podcasters and social media influencers—who will likewise avoid paying federal income tax on their tips, according to the Treasury Department’s release on Tuesday.
The provision, part of the legislation signed by President Donald Trump in July, temporarily eliminates federal income taxes on tips for workers in tipped professions. It runs from 2025 through 2028 and applies to individuals earning less than $160,000 in 2025.
According to estimates from the Yale Budget Lab, around 4 million workers were employed in tipped occupations in 2023, representing about 2.5% of the total U.S. workforce.
The law required the administration to publish a list of qualifying occupations within 90 days of its signing. The Treasury Department has now released that list, which is divided into eight categories: beverage and food service; entertainment and events; hospitality and guest services; home services; personal services; personal appearance and wellness; recreation and instruction; and transportation and delivery.