Which means that almost all tips would be taxed. Most tipped workers make over 30% of their income in tips, and certainly the highest tipped workers that pay th

Which means that almost all tips would be taxed. Most tipped workers make over 30% of their income in tips, and certainly the highest tipped workers that pay the most taxes do. That makes not taxing the first 25% of tipped income which would only be taxed at or less than 12% has a very marginal effect. Plenty of bar tenders make >$100k/yr with <$30k in non-tip income. Taxing "only" $60k+ of their $70k in tip income looks pretty silly. You're going to save them at most $1200 when their taxes are already well over $12k. I just don't get why one would want to promote tipping culture with financial incentives, when it's already fairly exploitative of the workers.