HARD DAY

IRS Agents May Be Tasked With Watching Porn at Work

Trump’s “no tax on tips” promise doesn’t apply to “pornographic activity,” according to a proposed regulation.

The Internal Revenue Service may have agents review content on OnlyFans and other platforms to determine whether it qualifies as porn. The reason: a proposed exception to the “no tax on tips” provision in the GOP’s budget bill that Donald Trump signed into law this summer. Under the rule, earners who engage in “pornographic activity” would not get the tax break, even though it also states that people who “customarily and regularly” receive tips can receive the deduction. Tipping is a feature of OnlyFans, which has 4.6 million creator accounts and over 377 million fan accounts, according to the New York Times. Yet not all OnlyFans creator accounts produce porn, hence the need for IRS agents to sort through it. There is also the issue of what constitutes porn; the IRS hasn’t yet come up with a definition, and the Supreme Court has long been vague on First Amendment issues involving it. “If you’re trying to single out a type of income that’s not that well defined for special tax treatment, yeah it gets complicated,” San Jose State accounting professor Annette Nellen told the Times. “Special rules are always complicated.” The IRS has been contacted for comment.