2nd paragraph:

The issue … is the interpretation of a restriction on the “no tax on tips” deduction passed as part of the “One Big Beautiful Bill” Act that says that tips earned for prostitution or “pornographic activity” are not eligible.

The 3rd paragraph goes on to explain:

The legislation didn’t offer much additional guidance, and the IRS has yet to issue any statements clarifying what exactly constitutes “pornographic activity,” leaving the taxing agency in a similar boat as Supreme Court Justice Potter Stewart when he endeavored to define “obscenity” in the 1964 case of Jacobellis v. Ohio: “I know it when I see it.”