Various Casino Workers Qualify for One Big Beautiful Bill ‘No Tax on Tips’ Deduction

Posted on: September 3, 2025, 01:22h. 

Last updated on: September 3, 2025, 02:23h.

Devin O'Connor @CasinoorgDevinO Read More
Expertise: Asia Pacific Gaming, Commercial Gaming, Legislation, Politics.
  • Many casino workers qualify to have their tax obligations reduced
  • “No Tax on Tips” was authorized through the One Big Beautiful Bill
  • President Donald Trump had pledged to reduce taxes on tips

Among the many components of the Republicans’ One Big Beautiful Act signed into law by President Donald Trump on July 4 is that many tipped workers now qualify for federal tax deductions.

casino workers no tax tips OBBA
A diner tips a server. Casino workers are among the many professions that will be allowed to deduct up to $25K in tipped earnings from their federal tax return. (Image: Shutterstock)

The “No Tax on Tips” statute of the OBBA allows certain tipped workers to deduct up to $25K in tips from their annual IRS tax obligation. The Department of the Treasury, which oversees the Internal Revenue Service, has released a proposed list of qualifying jobs, which will be adopted and published in the Federal Register.

Among the many jobs are various positions within the casino industry. Qualified positions include table game dealers, cage cashiers, and sportsbook attendants. Restaurant workers, of course, also qualify, including bartenders, servers, chefs, cooks, and dishwashers. Maids and housekeepers, concierges, porters and bellhops, and front desk employees do, too.

“For workers, $20 here and $20 there can make a big difference,” said Treasury Secretary Scott Bessent.

The OBBA’s tip deduction goes into effect immediately and applies to the 2025 tax reporting year.

Trump’s Pledge

During his 2024 presidential campaign, Trump pledged to help tipped workers keep more of their gratuities. The Republican carried out the commitment through the OBBA, calling on Congress to include such a provision in the bill during a January address in Las Vegas.

We’re going to get it or you — no tax on tips,” Trump said at Circa Resort & Casino in downtown Las Vegas. “If you’re a restaurant worker, a server, a valet, a bellhop, a bartender, one of my caddies — I go through caddies like candy — your tips will be 100% yours.”

That isn’t wholly accurate, as tipped workers can only deduct up to $25K of their tips from their federal tax form. The No Tax on Tips statute is authorized through 2028, when Congress would need to extend the provision.

Kamala Harris also pledged to reduce taxes on tips after Trump announced the plan. The billionaire called the then-vice president a “copycat.”

How Much Do Dealers Make?

Pay varies for table-game dealers in Las Vegas. An employee’s experience, tenure, skill, personality, and casino of employment all weigh heavily.

Dealers typically rely on tips, as their hourly wage can be as low as $12. Another factor that plays into a dealer’s earning potential is whether their casino participates in tip-sharing, or the practice of pooling all tips together and distributing the gratuities equally.

The US Bureau of Labor Statistics estimates that there are approximately 80,500 dealers across the country at commercial and tribal casinos. The federal agency taps their mean hourly wage at $19.25 and annual wages at $40,030.

The highest paid dealers, those in the top 10%, earn around $75,200. Those in the bottom 10% earn just $21,400.

Caesars Entertainment, MGM Resorts, and Las Vegas Sands were recently named to the “Low-Wage 100,” an index of companies with the lowest median worker pay versus their executives.