The IRS in Washington on Jan. 6, 2026. Madalina Kilroy/The Epoch Times
The IRS and the Department of the Treasury have issued final regulations regarding the “no tax on tips” provision of the One Big Beautiful Bill Act, listing the occupations eligible for this tax break.
“The final regulations list more than 70 separate occupations of tipped workers, from bartenders to water taxi operators,” the IRS said in an April 10 statement. “Additionally, the final regulations provide clarification on the definition of qualified tips.”
