LOS ANGELES—A campaign promise President Donald Trump touted during his general election bid in 2024 could be a windfall for online adult content creators and other digital influencers. However, the wording in the measure appears to give this boost to online personalities. Additionally, the provision targets individuals who earn below income thresholds, usually single filers of up to about $150,000-$160,000, and married/joint filers of up to $300,000, after which the benefit phases out. Proponents of the so-called "no tax on tips" provision say it could be "transformative." Higher earners, usually above $400,000 annually, could only claim a partial deduction.