New Tax Deductions Under Trump’s Legislation

House Speaker Newt Gingrich has voiced support for President Donald Trump’s significant economic initiative, referred to as the “Big, Beautiful Bill.” This legislation focuses on various job sectors under the provisions of the One Big Beautiful Bill Act (OBBBA).

During his campaign last year, Trump made a noteworthy promise regarding “no taxes on tips.” He collaborated with Republican lawmakers to integrate this commitment into the OBBBA. The law introduces a deduction for eligible tips, applicable to up to $25,000 for qualifying workers, intended to last from 2025 until 2028—unless Congress decides to extend it.

The Treasury Department was tasked with identifying occupations that typically receive considerable tip income prior to the OBBBA’s enactment.

Job Categories Covered by OBBBA

As reported by a reliable source, the Treasury has categorized over 60 jobs into eight different sectors. These deductions particularly aim to help various tipping professions.

Beverage & Food Services

• Bartenders
• Waitstaff and dishwashers
• Food servers outside traditional restaurant settings
• Dining room aids and helpers
• Chefs and cooks
• Food preparation workers
• Hosts at restaurants and coffee shops

Entertainment and Events

• Dancers, musicians, and singers
• Disc jockeys, especially at events
• Performers, including comedians and street entertainers
• Content creators on digital platforms
• Guides and ticket takers
• Locker room and dressing room attendants
• Dealers and cashiers in gaming settings

Hospitality and Guest Services

• Baggage porters and bellhops
• Concierge staff
• Hotel and motel clerks
• Housekeeping staff

Home Services

• Repair and maintenance workers
• Landscapers and grounds maintenance personnel
• Electricians and plumbers
• Heating and cooling system installers
• Locksmiths
• Roadside assistance workers

Personal Services

• Personal care aides and house sitters
• Event planners
• Photographers and videographers
• Wedding and funeral coordinators
• Pet caretakers
• Tutors
• Nurses and babysitters

Personal Care and Wellness

• Skincare specialists and massage therapists
• Barbers and hairdressers
• Makeup artists and aestheticians
• Fitness instructors

Recreation and Guidance

• Golf caddies
• Art and dance instructors
• Tour guides
• Sports instructors

Transport and Delivery

• Parking attendants
• Taxi and rideshare drivers
• Shuttle drivers
• Delivery personnel
• Cleaners for personal vehicles

This overarching legislation seeks to significantly alleviate tax burdens on numerous middle-class workers, particularly within industries that frequently rely on tips for income. As discussions persist around its impact, it seems the real effects of the OBBBA may unfold over time.