CNN

Here are the jobs where workers’ tips won’t be taxed

<i>Robert Nickelsberg/Getty Images via CNN Newsource</i><br/>A waiter carries drinks across a sidewalk to an outdoor table in New York City.

By CNN Newsource

Published September 2, 2025 4:34 pm

By Tami Luhby, CNN

(CNN) — It’s no surprise that restaurant servers, manicurists, rideshare drivers and dogwalkers are among the workers who won’t have to pay federal tax on their tip income for the next four years, according to a preliminary list released by the Treasury Department.

But so are social media influencers, podcasters and other digital content creators, which could raise a few eyebrows.

All these jobs are among the 68 occupations that Treasury is proposing be eligible for the tax exemption contained in President Donald Trump’s domestic agenda package, known as the “big, beautiful bill.” The provision seeks to fulfill the president’s campaign promise to eliminate taxes on tips, though Republican lawmakers placed limits on the benefit.

The law, which Trump signed in July, called for the Treasury Department to publish a list of qualifying occupations in an effort to reduce workers and employers recharacterizing their income as tips in an effort to avoid taxation. The public will have the opportunity to comment on the proposed list, which will be published in the Federal Register.

Treasury Secretary Scott Bessent told Axios, which first reported the list on Tuesday, that the selection of occupations was “expansive but fair.” CNN confirmed the list with Treasury.

Under the provision, eligible workers can deduct up to $25,000 in tipped income annually from 2025 through 2028. Qualified tips are “voluntary cash or charged tips” that workers receive from customers.

The deduction starts to phase out for single filers who earn more than $150,000 and married couples with incomes of more than $300,000.

Overall, however, few workers will be able to take advantage of the provision since most don’t receive tips. Only about 3% of households will benefit from the deduction in 2026, and they will receive a tax break of $1,400, on average, according to the non-partisan Urban-Brookings Tax Policy Center.

What’s more, many tipped workers won’t benefit from the provision since they earn too little to pay federal income tax. Middle-income workers who earn tips will be more likely to qualify for the deduction.

Here are the occupations on Treasury’s list: