WASHINGTON (AP) — Golf caddies, blackjack dealers and house painters are among the jobs covered under the Trump administration's preliminary list of occupations not required to pay income tax on their tips under Republicans' new tax cuts and spending bill.
A bit more unexpected? Podcasters and social media influencers will also be excluded from forking over a portion of their tips, according to the list released Tuesday by the Treasury Department.
The provision in the law signed by President Donald Trump in July eliminates federal income taxes on tips for people working in jobs that have traditionally received them. It's temporary and runs from 2025 until 2028. It applies to people who make less than $160,000 in 2025.
The Yale Budget Lab estimates that there were roughly 4 million workers in tipped occupations in 2023, which amounts to roughly 2.5% of all jobs.
The administration was required to publish a list of qualifying occupations within 90 days of the bill’s signing. The full list of occupations is located on the Treasury Department website.
They are broken down into eight categories, including beverage and food service; entertainment and events; hospitality and guest services; home services; personal services; personal appearance and wellness; recreation and instruction; and transportation and delivery.
Among other jobs exempted from tax on tips are sommeliers, cocktail waiters, pastry chefs, cake bakers, bingo workers, club dancers, DJs, clowns, streamers, online video creators, ushers, maids, gardeners, electricians, house cleaners, tow truck drivers, wedding planners, personal care aides, tutors, au pairs, massage therapists, yoga instructors, cobblers, skydiving pilots, ski instructors, parking garage attendants, delivery drivers and movers.
A report from the Budget Lab shows that the effects of the law would be small, given that tipped workers tend to be lower income. More than 37% of tipped workers, or over one third, earned income low enough that they faced no federal income tax in 2022.
“The larger and far more uncertain effect would stem from behavioral changes incentivized by the bill, such as substitution into tipped employment and tipped income, which would increase the bill’s overall cost,” states the report, which was written by Ernie Tedeschi, the director of economics at the Budget Lab.
Congressional budget analysts project the “No Tax on Tips” provision would increase the deficit by $40 billion through 2028. The nonpartisan Joint Committee on Taxation estimated in June that the tips deduction will cost $32 billion over 10 years.
Only tips reported to the employer and noted on a worker’s W-2, their end-of-year tax summary, will qualify. Payroll taxes, which pay for Social Security and Medicare, would still be collected along with state and local taxes.
Polling shows Americans have panned the big bill. Half U.S. adults expect the new tax law will help the rich, according to the poll from The Associated Press-NORC Center for Public Affairs Research. Most — about 6 in 10 — think it will do more to hurt than help low-income people.
Treasury Secretary Scott Bessent interviews with Fox News during a visit to Martin's Tavern, Monday, Sept. 1, 2025, in the Georgetown neighborhood of Washington, during an area restaurant tour about no taxes on tips and overtime. (AP Photo/Jacquelyn Martin)
Treasury Secretary Scott Bessent visits Martin's Tavern, Monday, Sept. 1, 2025, in the Georgetown neighborhood of Washington, during an area restaurant tour about no taxes on tips and overtime. (AP Photo/Jacquelyn Martin)
SAN FRANCISCO (AP) — Coach Steve Kerr spoke with Warriors forward Jonathan Kuminga during the morning shootaround Thursday about the player's situation being out of the rotation for more than a month now with expectations he will be traded before the deadline next month.
“We talked this morning and that’s all private,” Kerr said. “I will keep coaching him, he’ll be part of the team, he’ll be here. It is what it is.”
Kerr discounted any issues between them as being reason Kuminga has reportedly requested a trade from the team after not being used in the last 14 games since Dec. 18 and 17 of 18 — though he has been listed as injured for nine games this season.
“Our relationship is fine,” Kerr said before Golden State's 126-113 win over the New York Knicks. “There's not a whole lot I can say about the other stuff. It is what it is, difficult situation for everybody and part of this league, part of the job. We just keep moving forward.”
Kuminga has been training much of the time on his own, shooting on the Warriors’ practice floor out of the eyes of fans at Chase Center. He wears a black hood over his head on the end of the bench during games. Perhaps Kuminga and the Warriors weren't a great fit from Day 1 — not that it's his fault — and he might be eager to leave and start fresh elsewhere. If so, the Golden State brass might want to make sure he doesn't get hurt before trying to trade him.
Yet nobody has taken issue with his work ethic, at least not publicly. Kuminga, selected seventh overall in the 2021 draft, has been known to stay long after games shooting on the arena's main floor.
“It’s not a distraction at all. It’s a very unique situation but our job is just to keep playing, keep winning, it’ll resolve itself one way or the other,” Stephen Curry said.
The 23-year-old from the Democratic Republic of the Congo has appeared in just 18 games total with 13 starts, averaging 11.8 points, 6.2 rebounds and 2.6 assists.
On Sept. 30, he agreed to a two-year contract that could be worth up to $46.5 million if the team were to exercise its option for 2026-27. Kuminga had had a $7.9 million qualifying offer in hand since June 29 but was also weighing other options and he missed media day.
He has long had the support and confidence of teammates — like Jimmy Butler saying he has been having Kuminga over and continuing to encourage him.
“We love JK in this locker room, that's not going to change,” Butler said postgame. “If he happens to not be in here, we'll still rock with JK. I speak for everybody. We love the guy. I wish him the best here, I wish him the best wherever. It doesn't change. We don't listen to the noise, I hope he don't listen to the noise he keep coming here with a smile doing what he's supposed to do and being the ultimate pro.”
Kuminga missed much of last season with a right ankle injury. He averaged 15.3 points, 4.6 rebounds and 2.2 assists in 24.3 minutes over 47 games with 10 starts. He also scored 15.3 points per game over eight playoff games while shooting 48.4% from the floor and making 40% of his 3-point attempts. That included a career-best 30-point performance in Game 3 of the Western Conference semifinals against the Minnesota Timberwolves.
Kerr said the uncertainty around Kuminga's future “won't be a distraction.”
“Jonathan's a great young guy, his teammates like him,” Kerr said. "He's handling himself well.”
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Golden State Warriors forward Jonathan Kuminga, middle, sits near the team bench during the first half of an NBA basketball game against the New York Knicks in San Francisco, Thursday, Jan. 15, 2026. (AP Photo/Jeff Chiu)
Golden State Warriors forward Jonathan Kuminga (1) and Utah Jazz center Oscar Tshiebwe (34) swap jerseys after the Warriors defeat the Jazz during an NBA basketball game, Saturday, Jan. 3, 2026, in San Francisco. (AP Photo/Justine Willard)
