Preliminary List of Tipped Occupations
No tax on tips only applies to occupations that traditionally receive tips.
The Treasury released a DRAFT list.
The draft list is likely to change as it includes occupations that may NOT be eligible as the law requires occupations n performing arts and athletics to be ineligible and some appear on the DRAFT list.
The draft list is at
https://home.treasury.gov/system/files/136/Tipped-Occupations-Detailed-8-27-2025.pdf