NAHB - National Association of Home Builders

09/10/2025 | News release | Distributed by Public on 09/10/2025 12:25

Treasury Releases Preliminary List of Jobs Eligible for “No Tax On Tips”

"No tax on tips," alongside "no tax on overtime," are two of the most publicized tax changes in the One Big Beautiful Bill Act.

Related: What to Know about "No Tax on Overtime" and "No Tax on Tips"

"No tax on tips" provides a temporary, above-the-line tax deduction for workers in fields that customarily and regularly receive tips. The Treasury Department is required to publicize a final list of eligible occupations by early October, but has released its primary list of qualifying jobs.

The list of nearly 70 occupations includes a category for "home services," which applies to home maintenance and repair workers, home landscaping workers, home electricians and plumbers, as well as several other related occupations.

Additional guidance on both "no tax on overtime" and "no tax on tips" is likely in the near future.

NAHB AVP of Government Affairs JP Delmore explains no tax on tips and overtime in the One Big Beautiful Bill Act in the video below.

NAHB is providing this information for general information only. This information does not constitute the provision of legal advice, tax advice, accounting services, investment advice or professional consulting of any kind nor should it be construed as such. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal or other competent advisers. Before making any decision or taking any action on this information, you should consult a qualified professional adviser to whom you have provided all of the facts applicable to your particular situation or question.

NAHB - National Association of Home Builders published this content on September 10, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on September 10, 2025 at 18:25 UTC. If you believe the information included in the content is inaccurate or outdated and requires editing or removal, please contact us at [email protected]