One Big Beautiful Bill Act - "No Tax on Tips"

Article #: 18878

Last Updated: September 05, 2025

Tags: Drake Tax

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In order to prepare for changes under the One Big Beautiful Bill Act (OB3) related to the "No Tax on Tips" provision, the U.S. Treasury Department has released a preliminary list of Occupations That Customarily and Regularly Received Tips on or Before December 31, 2024.

Caution Additional guidance, along with the final list of occupations, will be released in October 2025.

This article will be updated as more information becomes available.

See the IRS OB3 Info page for other preliminary information. You can also review section 70201 of the One Big Beautiful Bill Act.