OBBBA Deduction Guides by Occupation
The general rules are the same for everyone, but what counts as a qualified tip or a true overtime premium looks different depending on your job. Find yours below.
Servers & Bartenders
How the OBBBA tip deduction works for restaurant servers and bartenders — what counts as a qualified tip, what doesn’t, and a worked example.
Hotel & Hospitality
How the OBBBA tip deduction applies to housekeepers, bellhops, valet, and other hotel staff — including the banquet service-charge distinction.
Delivery Drivers (W-2)
How the OBBBA tip deduction works for W-2 delivery drivers (pizza, restaurant delivery) — and how it differs for 1099 app-based drivers.
Rideshare & App Drivers
How the OBBBA tip deduction works for self-employed rideshare and delivery-app drivers — the net income cap, self-employment tax, and quarterly estimates.
Nurses & Healthcare
How the OBBBA overtime deduction applies to nurses, CNAs, and other hourly healthcare workers — including shift differentials and exempt roles.
Factory & Manufacturing
How the OBBBA overtime deduction applies to factory and production-line workers, including piece-rate pay and double-time considerations.
Construction
How the OBBBA overtime deduction applies to construction workers, including prevailing-wage jobs and 1099 subcontractors.
Warehouse
How the OBBBA overtime deduction applies to warehouse and fulfillment-center workers, including peak-season surge pay.