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North American model Sophie Rain, 20, earned €43.5 million in her first year on OnlyFans.
Producers of pornographic content were excluded from the tax exemption on tips provided for in the “Big and Beautiful Law” that Donald Trump approved in July. But the classification of OnlyFans content is subjective: is it porn or yoga? IRS inspectors will have to evaluate it.
US IRS inspectors will be required to view pornographic content on the OnlyFans platform to determine whether the material falls under the “no tax on tips” concept included in the new de Donald Trump.
Between aces controversial tax measures and budgetary aspects of the package, which the president called “One Big Beautiful Bill” (A Great and Beautiful Law), approved on July 4th, includes the reducing taxes on tips, as an incentive for more people to increase their income through bonuses at work.
However, the new law introduced an exception: creators and actors of pornographic content, including , were not covered by the tax exemption on their income.
Some activists argue that the text of the law is too vague. According to the accountant Katherine Studleythe text of the bill does not make it clear where ends content considered pornographic.
“What is the limit?“, asks Studley, who works with several content creators on OnlyFans. “Just because something is on OnlyFans, doesn’t necessarily mean it’s pornography. It could perfectly be a cooking or yoga channel.”
A defining pornography has proven to be a challenge for legislators, often requiring each case to be analyzed individuallynote or .
When the First Amendment to the Constitution to defend pornographic content in court, judges are required to view the material concerned so that they can deliberate.
This means that contributors who declare tips from OnlyFans will be able to have their content reviewed by an IRS agent.
“Ultimately, it will be a subjective assessment from an IRS inspector or a Tax Court judge”, explains Thomas Gorczynskia tax expert, told The New York Times.
“Sometimes you can tell straight away that it’s pornography, but other times it’s all very subjective. There may be someone who sees something there that particularly attracts them”, he adds.
As professions that benefit from tax exemption on tips They include bartenders, waiters, DJs who don’t play music on the radio, maids, plumbers, tattoo artists, golf caddies, among dozens of professional activities.
However, making this policy enforceable It has been a slow processwith several sectors asking for inclusion of new professions, such as members of the clergychiropractors and even people who play the role of Santa Claus.
The decision to exclude pornographic content creatorswho could be covered as digital creators, was taken after conservatives and Christian groups sent a letter to the Secretary of the Treasury, Scott Bessant.
The letter argued that “the government should not grant tax benefits to predatory industries that profit from the exploitation of young peopledestroying marriages, families and lives.”
Meanwhile, OnlyFans has been gaining more and more popularity; according to Forbes, in 2024, 7.2 billion dollars were spent platform.
According to , about 67% of American men and 41% of women consume pornography on sites like OnlyFans.
The numbers are particularly high among younger peoplewith 57% of people between 18 and 25 admitting to watching adult content, compared to just 29% of those over 26.
The Project 2025 report, from The Heritage Foundation, argues that pornography should be banned in the United Statesyes, something that Jessica Goedtela financial consultant for sex workers, fears it could be coming soon.
“It is in this direction that the government is moving“, the consultant told The New York Times. “This could result in a total ban on pornography, or something less comprehensive, but it creates a lot of fear among my clients. And the IRS can be used as a tool”.
