A new tax deduction for tipped wages seemed like good news for all sorts of service workers—including those in sexually oriented industries. After all, anyone in a sector that has "customarily and regularly" earned tips can claim a deduction, per proposed regulations from the IRS and the Treasury Department. And a list of "occupations that customarily and regularly received tips" specifically mentions "dancers" (including "club" dancers), "entertainers and performers," and "digital content creators" (including streamers, online video creators, and social media influencers).
Under that rubric alone, exotic dancers, cam girls, adult content creators, and other sex workers who are sometimes tipped directly by customers would seem eligible to deduct these tips when filing income taxes.
