Remember the “no tax on tips” promise? The IRS just issued proposed guidance spelling out which jobs actually qualify for the shiny new break under the Big Beautiful Bill. The list looks familiar — bartenders, servers, nail techs, taxi drivers – and it also includes roles like bussers, cooks, and dishwashers. That’s not because customers are tipping the dish pit directly, but because tip-sharing is a long-standing part of the industry.