What's happened
The US IRS may need to review content on platforms like OnlyFans to determine what qualifies as 'pornographic activity' under new tax laws. This could involve examining content to decide if creators are eligible for a tip tax exemption, raising questions about content definitions and enforcement challenges.
What's behind the headline?
The law's broad language creates significant enforcement challenges. IRS agents will likely need to review content to determine if it qualifies as 'pornographic activity,' a subjective judgment that could vary widely. This raises concerns about privacy, fairness, and consistency in enforcement. The inclusion of digital content creators in the tip exemption list blurs traditional boundaries, reflecting society's shifting views on adult content. The decision to exclude pornography from tax benefits was driven by political pressure from conservative and religious groups, framing such content as exploitative. This move could lead to increased scrutiny and potential crackdowns on adult content platforms, impacting millions of creators and consumers. The law's ambiguity may also fuel ongoing debates about free expression and regulation of online content, with future legal challenges likely. Overall, the policy will likely result in a complex, case-by-case approach to content classification, with significant implications for the digital economy and free speech rights.
What the papers say
The New York Times highlights the subjective nature of content review, quoting tax expert Thomas Gorczynski who states, 'It’s the subjective determination of an IRS examiner or a tax-court judge.' The NY Post emphasizes the potential for IRS agents to scrutinize a wide range of content, including non-pornographic material, to determine eligibility. Both articles note the political influence behind the law, with conservative groups opposing tax breaks for adult content, citing moral concerns. The Independent discusses the broader context of the law's impact on digital creators and the ongoing societal debate about defining pornography, illustrating the law's potential to reshape online content regulation. These contrasting perspectives underscore the law's complexity and the uncertain future for adult content creators in the US.
How we got here
In July 2025, the US Congress passed the One Big Beautiful Bill Act, which included a tax exemption for tips on nearly 70 professions, excluding those involving 'pornographic activity.' The law's vague language has created uncertainty about how content on platforms like OnlyFans will be classified, especially as society's understanding of pornography evolves. The law aims to incentivize tip earnings but faces scrutiny over its broad and ambiguous scope, particularly regarding adult content creators who rely on tips for income.
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Common question
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What is the new US law about IRS watching OnlyFans content?
The US government is now reviewing content on platforms like OnlyFans to determine if creators qualify for tax exemptions. This has sparked questions about how content is classified, the impact on sex workers, and broader privacy concerns. Below, we explore the key details of this controversial law and what it means for digital creators and online regulation.
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