WASHINGTON—The U.S. Department of the Treasury and the Internal Revenue Service (IRS), under the administration of President Donald Trump, on Friday announced the proposed draft guidance on accommodating Trump's campaign promise of "no taxes on tips." "The proposed regulations would provide that amounts received for services the performance of which is a felony or misdemeanor under applicable law are not qualified tips," reads the draft regulation that was reviewed by AVN. "In addition, the proposed regulations would provide that amounts received for prostitution services and pornographic activity are not qualified tips." The regulation additionally dictates that "any amount received for pornographic activity is not a qualified tip." He also noted, "The exclusion of adult industry workers from tip tax benefits would raise serious constitutional concerns.