In July, President Trump’s “Big Beautiful Bill” was enacted, featuring a “no tax on tips” regulation that permits workers to earn tips without needing to declare them for tax purposes. Last week, the U.S. Treasury published a list of professions covered by this law, notably including a variety of content creators.

The list predominantly showcases anticipated professions such as bartenders, waitstaff, food servers, gambling-related personnel like dealers, dancers, ushers, lobby attendants, bellhops, and entertainers.

Among those listed are “Digital Content Creators,” as defined by the Treasury, referring to individuals who “generate and distribute original entertainment or personality-focused content on digital platforms, such as live streams, short-form videos, or podcasts.”

Comedians, singers, musicians, and DJs are also included. These artists frequently appear on streaming platforms like Twitch, making the law applicable to them.

There are certain restrictions associated with the law. The tax deduction is limited to $25,000 annually, a figure that prominent streamers might surpass. Additionally, tips cannot be deducted if acquired “in the course of certain specified trades or businesses — including health, performing arts, and athletics.”

Regardless, this legislation is likely to impact how streamers and content creators generate income to attain the $25,000 threshold. Tipping, often referred to as “donations,” has been a significant revenue stream for content creators, particularly those on platforms like Twitch. A study from 2024 indicated that 19 percent of large influencers reported receiving tips from their audience across various platforms, with numbers presumed to be higher on Twitch.

As the law promotes the acceptance of tips, it is anticipated to alter how the content creator industry seeks income beyond traditional avenues like advertising. As highlighted by The Hollywood Reporter, content creators may increasingly encourage their audiences to like, subscribe, and tip.