The provision emerged from President Donald Trump’s campaign pledge to end taxes on Social Security. But experts say many are excluded.

The $3.4 trillion legislation would extend tax cuts from Trump’s first term, implement campaign promises such as eliminating income taxes on tips and flood militarized resources to immigration officials.

The "no tax on tips" provision within the Senate version of the One Big Beautiful Bill Act allows tipped workers to deduct tip income from their federal taxable income, up to $25,000 annually. The deduction phases out for individuals earning more than $150,000 and couples earning over $300,000.