What Made the List? All the Job Titles Eligible for ‘No Tax on Tips’

The U.S. Department of the Treasury unveiled a “preliminary list” of occupations that, based on their historical tipped status, would be eligible for the “no tax on tips” provision within the recently signed H.R. 1 law (otherwise known as the One Big Beautiful Bill Act). The department made the list public following Treasury Secretary Scott Bessent’s interview on Tuesday, Sept. 2, with news outlet Axios.

The final “proposed list” will be published in the Federal Register as part of forthcoming proposed regulations from the department and the Internal Revenue Service (IRS); however, both the Treasury and the IRS anticipate no changes between the two lists. After publication, the public will have the opportunity to comment on the list of eligible jobs.

Employers and their total rewards professionals can use this article as a guide toward planning for the final federal rulemaking.

The “eligible jobs” tables below are divided into eight industry categories:

Beverage and food services
Entertainment and events
Hospitality and guest services
Home services
Personal services
Personal appearance and wellness
Recreation and instruction
Transportation and delivery

Jobs are listed by Treasury Tipped Occupation Code (TTOC) title, and include related occupation descriptions, illustrative examples and Standard Occupational Classification (SOC) System Code(s).

While many occupations on the list may not be surprising (e.g., bartenders, food servers, hairdresser, parking attendants), others just might be (e.g., social media influencers, podcasters, other digital content creators).

TTOC and Title	TTOC Occupation Description	TTOC Illustrative Examples	Related SOC System Code(s)
Beverage and Food Services
101 – Bartenders	Mix and serve drinks to patrons, directly or through waitstaff.	Barkeep, mixologist, taproom attendant, sommelier	35-3011
102 – Wait Staff	Take orders and serve food and beverages to patrons at tables in dining establishment.	Cocktail waitress, dining car server	35-3031
103 – Food Servers, Non-Restaurant	Serve food to individuals outside of a restaurant environment, such as in hotel rooms, residential care facilities or cars.	Room service food server, boat hop, beer cart server	35-3041
104 – Dining Room and Cafeteria Attendants and Bartender Helpers	Facilitate food service. Clean tables; remove dirty dishes; replace soiled table linens; set tables; replenish supply of clean linens, silverware, glassware and dishes; supply service bar with food; and, serve items such as water, condiments and coffee to patrons.	Bar back, bar helper, busser	35-9011
105 – Chefs and Cooks	Direct and may participate in the preparation, seasoning and cooking of salads, soups, fish, meats, vegetables, desserts or other foods.	Executive chef, pastry chef, sous chef, fast food cook, private chef, restaurant cook, saucier, food truck cook, banquet cook, caterer	35-1011 35-2011 35-2013 35-2014 35-2019
106 – Food Preparation Workers	Perform a variety of food preparation duties other than cooking, such as preparing cold foods and shellfish, slicing meat, and brewing coffee or tea.	Salad maker, sandwich maker, fruit and vegetable parer, kitchen steward	35-1012 35-2021 35-9099
107 – Fast Food and Counter Workers	Serve customers at counter or from a steam table. Perform duties such as taking orders and serving food and beverages. May take payment. May prepare food and beverages.	Barista, ice cream server, cafeteria server	35-3023
108 – Dishwashers	Clean dishes, kitchen, food preparation equipment or utensils.	Dish room worker, silverware cleaner	35-9021
109 – Host Staff, Restaurant, Lounge and Coffee Shop	Welcome patrons, seat them at tables or in lounge, and help ensure quality of facilities and service.	Maître d’hôtel, dining room host	35-9031
110 – Bakers	Mix and bake ingredients to produce breads, rolls, cookies, cakes, pies, pastries or other baked goods.	Bread baker, cake baker, bagel baker, pastry finisher	51-3011

TTOC and Title	TTOC Occupation Description	TTOC Illustrative Examples	Related SOC System Code(s)
Entertainment and Events
201 – Gambling Dealers	Operate gambling games. Stand or sit behind table and operate games of chance by dispensing the appropriate number of cards or blocks to players, or operating other gambling equipment. Distribute winnings or collect players’ money or chips. May compare the house’s hand against players’ hands.	Blackjack dealer, craps dealer, poker dealer, roulette dealer, pit clerk	39-3011 39-1013 39-3013
202 – Gambling Change Persons and Booth Cashiers	Exchange coins, tokens and chips for patrons’ money. May issue payoffs and obtain customer’s signature on receipt. May operate a booth in the slot machine area and furnish change persons with money bank at the start of the shift, or count and audit money in drawers.	Slot attendant, mutuel teller	41-2012
203 – Gambling Cage Workers	In a gambling establishment, conduct financial transactions for patrons. Accept patron’s credit application and verify credit references to provide check-cashing authorization or to establish house credit accounts. May reconcile daily summaries of transactions to balance books. May sell gambling chips, tokens or tickets to patrons, or to other workers for resale to patrons. May convert gambling chips, tokens or tickets to currency upon patron’s request. May use a cash register or computer to record transaction.	Casino cashier, cage cashier	43-3041
204 – Gambling and Sports Book Writers and Runners	Post information enabling patrons to wager on various races and sporting events. Assist in the operation of games such as keno and bingo. May operate random number-generating equipment and announce the numbers for patrons. Receive, verify and record patrons’ wagers. Scan and process winning tickets presented by patrons and pay out winnings for those wagers.	Betting runner, bingo worker, keno runner, race book writer	39-3012
205 – Dancers	Perform dances.	Club dancer, dance artist	27-2031
206 – Musicians and Singers	Play one or more musical instruments or sing.	Instrumentalist, accompanist, lounge singer	27-2042
207 – Disc Jockeys, Except Radio	Play prerecorded music for live audiences at venues or events such as clubs, parties or wedding receptions. May use techniques such as mixing, cutting or sampling to manipulate recordings. May also perform as emcee (master of ceremonies).	Deejay, club DJ	27-2091
208 – Entertainers and Performers	Entertain audiences with artistic expression.	Comedian, clown, magician, street performer	27-2099
209 – Digital Content Creators	Produce and publish on digital platforms original entertainment or personality-driven content, such as live streams, short-form videos or podcasts.	Streamer, online video creator, social media influencer, podcaster	27-2099
210 – Ushers, Lobby Attendants and Ticket Takers	Assist patrons at entertainment events by performing duties, such as collecting admission tickets and passes from patrons, assisting in finding seats, searching for lost articles, and helping patrons locate such facilities as restrooms and telephones.	Ticket collector, theater usher	39-3031
211 – Locker Room, Coatroom and Dressing Room Attendants	Provide personal items to patrons or customers in locker rooms, dressing rooms or coatrooms.	Coat checker, washroom attendant, bathhouse attendant	39-3093

TTOC and Title	TTOC Occupation Description	TTOC Illustrative Examples	Related SOC System Code(s)
Hospitality and Guest Services
301 – Baggage Porters and Bellhops	Handle baggage for travelers at transportation terminals or for guests at hotels or similar establishments.	Hotel baggage handler, curbside airport check-in assistant	39-6011
302 – Concierges	Assist patrons at hotel or apartment buildings with personal services. May take messages; arrange or give advice on transportation, business services or entertainment; or monitor guest requests for housekeeping and maintenance.	Hotel guest service agent, activities concierge	39-6012
303 – Hotel, Motel and Resort Desk Clerks	Accommodate hotel, motel and resort patrons by registering and assigning rooms to guests, issuing room keys or cards, transmitting and receiving messages, keeping records of occupied rooms and guests’ accounts, making and confirming reservations, and presenting statements to and collecting payments from departing guests.	Front desk clerk, registration clerk	43-4081
304 – Maids and Housekeeping Cleaners	Perform any combination of light cleaning duties to maintain commercial establishments, such as hotels, in a clean and orderly manner. Duties may include making beds, replenishing linens, cleaning rooms and halls, and vacuuming.	Hotel maid, housekeeping staff	37-2012

TTOC and Title	TTOC Occupation Description	TTOC Illustrative Examples	Related SOC System Code(s)
Home Services
401 – Home Maintenance and Repair Workers	Perform work to keep machines, mechanical equipment or the structure of a building in repair.	Handyman, roofer, window repairer, house painter (interior or exterior), flooring installer	49-9071 49-9098 49-9099
402 – Home Landscaping and Groundskeeping Workers	Landscape or maintain grounds of property using hand or power tools or equipment. Workers typically perform a variety of tasks, which may include any combination of the following: sod laying, mowing, trimming, planting, watering, fertilizing, digging, raking, sprinkler installation and installation of mortarless segmental concrete masonry wall units.	Lawn mower, gardener, tree trimmer, weed sprayer	37-3011
403 – Home Electricians	Install, maintain and repair electrical wiring, equipment and fixtures. Ensure that work is in accordance with relevant codes. May install or service exterior lights, intercom systems or electrical control systems.	Electrician	47-2111
404 – Home Plumbers	Assemble, install, alter and repair pipelines or pipe systems that carry water, steam, air or other liquids or gases. May install heating and cooling equipment and mechanical control systems.	Plumber, pipefitter, steamfitter, sprinkler installer	47-2152
405 – Home Heating and Air Conditioning Mechanics and Installers	Install or repair heating, central air conditioning or refrigeration systems, including oil burners, hot-air furnaces and heating stoves.	Air conditioning repairer, heating system installer, chimney sweep	49-9021
406 – Home Appliance Installers and Repairers	Repair, adjust or install all types of electric or gas household appliances, such as refrigerators, washers, dryers and ovens.	Washing machine installer, dishwasher repairer	49-9031
407 – Home Cleaning Service Workers	Perform any combination of light cleaning duties to maintain private households in a clean and orderly manner. Duties may include making beds, replenishing linens, cleaning rooms and halls, and vacuuming.	House cleaner, pool cleaner, carpet cleaner, window washer	37-2012
408 – Locksmiths	Repair and open locks, make keys, change locks and safe combinations, and install and repair safes.	Safe installer, key maker	49-9094
409 – Roadside Assistance Workers	Provide on-road assistance to drivers whose vehicles have broken down.	Tow truck driver, car battery technician, tire repairer, tire changer, car fuel deliverer	49-3023 53-3032

TTOC and Title	TTOC Occupation Description	TTOC Illustrative Examples	Related SOC System Code(s)
Personal Services
501 – Personal Care and Service Workers	Provide personalized assistance to individuals with disabilities or illness who require help with personal care and activities of daily living support (e.g., feeding, bathing, dressing, grooming, toileting, ambulation). May also provide help with tasks such as preparing meals, doing light housekeeping and doing laundry. Work is performed in various settings depending on the needs of the care recipient and may include locations such as their home, place of work, out in the community or at a daytime nonresidential facility.	Elderly companion, personal care aide, butler, house sitter, personal valet	31-1122 39-9099
502 – Private Event Planners	Coordinate activities of staff or clients to make arrangements for private events.	Wedding planner, party planner	13-1121
503 – Private Event and Portrait Photographers	Photograph people, landscapes or other subjects. May use lighting equipment to enhance a subject’s appearance. May use editing software to produce finished images and prints.	Wedding photographer, headshot photographer	27-4021
504 – Private Event Videographers	Operate video or film camera to record images or scenes of private events.	Wedding videographer	27-4031
505 – Event Officiants	Lead and facilitate the ceremony for life events such as weddings or funerals. Ceremonies may be religious or civil services.	Wedding officiant, funeral celebrant, clergy, vow renewal officiant	21-2010
506 – Pet Caretakers	Feed, water, groom, bathe, exercise or otherwise provide care to promote and maintain the well-being of pets.	Pet groomer, pet sitter, pet walker, kennel worker, pet trainer	39-2021
507 – Tutors	Instruct individual students or small groups of students in academic subjects to supplement formal class instruction or to prepare students for standardized or admissions tests.	Reading tutor, math tutor, language tutor	25-3041
508 – Nannies and Babysitters	Attend to children at businesses and private households. Perform a variety of tasks, such as dressing, feeding, bathing and overseeing play.	Au pair, child sitter at hotels and gyms	39-9011

TTOC and Title	TTOC Occupation Description	TTOC Illustrative Examples	Related SOC System Code(s)
Personal Appearance and Wellness
601 – Skincare Specialists	Provide skincare treatments to face and body to enhance an individual’s appearance.	Facialist, electrologist, spa esthetician	39-5094
602 – Massage Therapists	Perform therapeutic massages of soft tissues and joints. May assist in the assessment of range of motion and muscle strength, or propose client therapy plans.	Masseuse, deep tissue massage therapist, sports massage therapist	31-9011
603 – Barbers, Hairdressers, Hairstylists and Cosmetologists	Provide beauty or barbering services, such as cutting, coloring and styling hair, massaging and treating scalps, trimming beards, or giving shaves.	Wig stylist, beautician, hair colorist, hair cutter	39-5012 39-5011
604 – Shampooers	Shampoo and rinse customers’ hair.	Scalp treatment specialist, shampoo assistant	39-5093
605 – Manicurists and Pedicurists	Clean and shape customers’ fingernails and toenails. May polish or decorate nails.	Nail technician, fingernail sculptor, nail painter	39-5092
606 – Eyebrow Threading and Waxing Technicians	Enhance and maintain clients’ eyebrows using techniques such as threading, waxing or tweezing.	Eyebrow waxer	39-5091
607 – Makeup Artists	Design and apply makeup looks.	Wedding makeup artist, party makeup artist	39-9031
608 – Exercise Trainers and Group Fitness Instructors	Instruct or coach groups or individuals in exercise activities for the primary purpose of personal fitness. Demonstrate techniques and form, observe participants, and explain to them corrective measures necessary to improve their skills. Develop and implement individualized approaches to exercise.	Aerobics trainer, yoga instructor, personal trainer	27-1019
609 – Tattoo Artists and Piercers	Design and execute tattoos on a client’s skin, often using a needle and ink. Create openings in the human body for the insertion of jewelry. May consult clients on aftercare to promote healing and prevent infection.	Tattoo artist, ear piercer, nose piercer	51-6052
610 – Tailors	Design, make, alter, repair or fit garments.	Tailor, seamstress, clothing alterations worker	51-6041
611 – Shoe and Leather Workers and Repairers	Construct, decorate or repair leather and leather-like products, such as luggage, shoes and saddles. May use hand tools.	Cobbler, shoe shiner	39-5012

TTOC and Title	TTOC Occupation Description	TTOC Illustrative Examples	Related SOC System Code(s)
Recreation and Instruction
701 – Golf Caddies	Assist a golfer during a round of golf by providing practical support and strategic advice. May carry the golfer’s bag, manage their clubs, offer guidance on club selection or course strategy.	Golf caddie, golf cart attendant	39-3091
702 – Self-Enrichment Teachers	Teach or instruct individuals or groups for the primary purpose of self-enrichment, rather than for an occupational objective, educational attainment, competition or fitness.	Knitting instructor, piano teacher, art instructor, dance teacher	25-3021
703 – Recreational and Tour Pilots	Pilot and navigate the flight of fixed-wing aircraft, helicopters or other airborne vehicle for recreational or touring purposes. Excludes regional, national and international airline pilots and emergency services pilots.	Helicopter tour pilot, hot air balloon aeronaut, skydiving pilot	25-3021
704 – Tour Guides and Escorts	Escort individuals or groups on sightseeing tours or through places of interest, such as industrial establishments, public buildings and art galleries.	Museum guide, sightseeing guide	39-7011
705 – Travel Guides	Plan, organize and conduct long-distance travel, tours and expeditions for individuals and groups.	Cruise director, river expedition guide	39-7012
706 – Sports and Recreation Instructors	Teach or instruct individuals or groups for the primary purpose of recreation, rather than for an occupational objective, educational attainment, competition or fitness.	Diving instructor, ski instructor, tennis teacher, surfing instructor	53-2012

TTOC and Title	TTOC Occupation Description	TTOC Illustrative Examples	Related SOC System Code(s)
Transportation and Delivery
801 – Parking and Valet Attendants	Park vehicles or issue tickets for customers in a parking lot or garage. May park or tend vehicles in environments such as a hotel or restaurant. May collect fee.	Parking garage attendant, valet parker	53-6021
802 – Taxi and Rideshare Drivers and Chauffeurs	Drive a motor vehicle to transport passengers on a planned or unplanned basis.	Cab driver, personal driver	53-3054
803 – Shuttle Drivers	Drive a motor vehicle to transport passengers on a planned route and scheduled basis. May collect a fare. Excludes taxi and rideshare drivers, chauffeurs, municipal bus drivers, and school bus drivers.	Airport shuttle driver, hotel shuttle driver, rental car shuttle driver	53-3053
804 – Goods Delivery People	Drive truck or other vehicle over established routes or within an established territory to deliver goods, such as food products, appliances or furniture, or pick up or deliver packages. May also take orders or collect payment at point of delivery.	Pizza delivery driver, grocery delivery driver, bicycle courier, package delivery person, appliance delivery driver, furniture delivery person	53-3031
805 – Personal Vehicle and Equipment Cleaners	Wash or otherwise clean personal vehicles, machinery and other equipment. Use such materials as water, cleaning agents, brushes, cloths and hoses.	Car wash attendant, auto detailer, boat waxer	53-7061
806 – Private and Charter Bus Drivers	Drive bus or motor coach for charters or private carriage. May assist passengers with baggage.	Motor coach bus driver, tour bus driver	53-3052
807 – Water Taxi Operators and Charter Boat Workers	Operate water taxi boats or provide services to passengers on private charter boats. May assist in navigational activities.	Water taxi captain, air boat operator, charter boat deckhand, charter boat steward	53-5022
808 – Rickshaw, Pedicab and Carriage Drivers	Operate rickshaw, pedicab or carriage to transport passengers.	Horse-drawn carriage driver, bike taxi driver	53-6099
809 – Home Movers	Manually move furniture, boxes, luggage or other materials to or from a home or dwelling.	Furniture mover, packer	53-7062

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