The IRS issued guidance on Friday that indicated the new “no tax on tips” law enacted by Republicans does not include tips received for prostitution or the creation of pornography.

The IRS published implementation materials for the law, a provision within the One Big Beautiful Bill Act that Republicans passed over the summer and that includes several tax cuts and tax cut extensions. There were questions whether tip revenue received by OnlyFans creators and other online pornographic entertainers would be tax-free, but now the IRS has officially excluded that possibility.