Skip to Main Content

Gift Planning Resources

Explore additional resources to help you with your tax planning and making a gift in support of our CMC mission. Your designation will determine use of your gift for operations or endowment with the CMC Foundation. Undesignated gifts will be used in the area of greatest need. Contact us for more information about ways you can support our organization or let us know if you have given to us in the past.

Your Legacy Helps Us Climb Higher

Many people who care deeply about Colorado’s mountains choose to support the Colorado Mountain Club in different ways, including gifts that sustain education, stewardship, and access for future generations to inspire and care for the places that shape us.

Learn More

Giving Home > Giving News > Washington News > No Tax on Tips for 68 Jobs

No Tax on Tips for 68 Jobs

Published September 5, 2025

On September 2, the U.S. Department of Treasury published a preliminary list of 68 jobs that qualify for the “No Tax on Tips” deduction. The One Big Beautiful Bill Act (OBBBA) created a $25,000 deduction for tipped income. The deduction applies to single individuals with incomes up to $150,000 or married couples filing jointly with incomes up to $300,000.

The list is divided into eight industry categories. The release states, "Treasury and the IRS anticipate that the official proposed list will be substantially the same as this preliminary list."

The list is quite broad. Tax Foundation Senior Policy Analyst Alex Muresianu stated, "This is a much broader set of occupations than I think some were expecting. As such, the policy could end up being more expensive than previously anticipated." The "No Tax on Tips" provision is available from 2025 until 2028. The federal government estimated the cost would be $32 billion over the next decade.

There are eight principal categories for the occupations. A non-exhaustive list of jobs within each category is as follows:

  1. Beverage & Food Service — This section includes bartenders, wait staff, food service staff, chefs, cooks, fast food workers, dishwashers, restaurant and coffee shop workers and bakers.
  2. Entertainment & Events — This category includes dancers, individuals working in gambling establishments such as dealers or cashiers,  musicians, singers, disc jockeys and other types of entertainment staff. It also includes ushers, ticket takers and staff who assist in performances.
  3. Hospitality & Guest Services — As expected, this section covers bellhops, concierge, hotel staff and housekeeping staff.
  4. Home Services — The home services category includes individuals who assist with any type of home maintenance, repair and landscaping, such as electricians, plumbers, installers, appliance repairers, cleaning service workers, locksmiths and roadside assistance helpers.
  5. Personal Services — This group includes personal care workers, private event planners, photographers and videographers, pet caretakers, tutors, nannies and babysitters.
  6. Personal Appearance & Wellness — This category includes skin care specialists, barbers, hairstylists, cosmetologists, manicurists, eyebrow and waxing technicians, makeup artists, exercise trainers, tattoo artists, tailors and shoe and leather workers.
  7. Recreation & Instruction — This category includes golf caddies, recreation instructors, tour pilots and guides, travel guides and sports instructors.
  8. Transportation & Delivery — This group includes taxis drivers, workers on charter boats, rickshaw or carriage drivers and movers.