—Millions of American workers will benefit—
Americans for Tax Reform today released the quantity of Americans working in each of the dozens of qualifying No Tax on Tips occupations.
No Tax on Tips is a core part of the One Big Beautiful Bill Act, also known as the Working Families Tax Cut. On Labor Day weekend the Trump administration released the list of officially qualifying occupations.
All tipped workers qualify regardless of whether they work as a traditional employee or as an independent contractor.
All tipped workers qualify regardless of filing status. Whether you take the standard deduction or itemize your deductions, the No Tax on Tips provision applies to you.
All tipped workers qualify, regardless of whether they receive tips directly from customers or from a tip pooling arrangement.
To show the breadth of this tax cut, ATR compiled the quantity of workers in each occupation, using official BLS data wherever possible.
Millions of Americans will benefit from No Tax on Tips, as shown below:
Beverage & Food Service:
Bartenders: 756,700
Wait Staff: 2,237,850
Food Servers Non-restaurant: 267,840
Dining Room and Cafeteria Attendants and Bartender Helpers: 483,390
Chefs and Cooks: 197,300
Food Preparation Workers: 902,700
Fast Food and Counter Workers: 3,060,960
Dishwashers: 345,240
Host Staff — Restaurant, Lounge, and Coffee Shop: 371,630
Bakers: 249,100
Entertainment and Events:
Gambling Dealers: 150,600
Gambling Change Persons and Booth Cashiers: 11,290
Gambling Cage Workers: 12,560
Gambling and Sports Book Writers and Runners: 8,700
Dancers: 11,510
Musicians and Singers: 169,800
Disc Jockeys (except radio): 7,190
Entertainers & performers: 14,720
Digital Content Creators: Approximately 1,500,000
Ushers, Lobby Attendants, and Ticket Takers: 117,560
Locker Room, Coatroom or Dressing Room Attendants: 14,720
Hospitality and Guest Services:
Baggage Porters and Bellhops: 28,780
Concierges: 41,020
Hotel, Motel and Resort Desk Clerks: 263,800
Maids and Housekeeping Cleaners: 836,230
Home Services:
Home Maintenance and Repair Workers: 1,503,150
Home Landscaping and Groundskeeping Workers: 929,930
Home Electricians: 818,700
Home Plumbers: 436,160
Home Heating/Air Conditioning Mechanics and Installers: 425,200
Home Appliance Installers and Repairers: 29,950
Locksmiths: 14,790
Roadside Assistance Workers: Thousands (for occupational information click here and here)
Personal Services:
Personal Care and Service Workers: 3,040,630
Private Event Planners: 155,800
Private Event and Portrait Photographers: 151,200
Private Event Videographers: 23,940
Pet Caretakers: 268,830
Tutors: 215,500
Nannies and Babysitters: 991,600
Personal Appearance and Wellness:
Skincare Specialists: 97,400
Massage Therapists: 168,000
Barbers: 15,990
Hairdressers, Hairstylists, Cosmetologists: 294,840
Shampooers: 7,360
Manicurists and Pedicurists: 210,100
Makeup Artists: 4,130
Exercise Trainers and Group Fitness Instructors: 279,450
Tailors: 14,950
Shoe and Leather Workers/Repairers: 7,230
Recreation and Instruction:
Golf Caddies: 13,426
Self-Enrichment Teachers: 272,110
Tour and Travel Guides: 46,760
Sports and Recreation Instructors: 306,500
Transportation and Delivery:
Parking and Valet Attendants: 118,130
Taxi and Rideshare Drivers and Chauffeurs: 447,900
Shuttle Drivers: 204,930
Goods Delivery People: 463,120
Personal Vehicle and Equipment Cleaners: 359,530
Private and Charter Bus Drivers: 22,170
Water Taxi Operators and Charter Boat Workers: 84,300
Rickshaw, Pedicab, and Carriage Drivers: 10,940
Home Movers: At least 16,851
ATR continues to track good news coming from the OBBBA at atr.org/list
For a list of over 100 No Tax on Tips testimonials from around the country, click here.
For a No Tax on Tips sizzle reel of local TV news reports, click here.