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Fuck tips. If you work, you should be getting a living wage, not hoping you score a $100 tip to scrape through the month. Tips are a wage subsidy for corporations.
My gut says that not taxing “tips” is only going to embolden companies looking to move line item payouts, and force more people to work for minimum wage.
You’ll see a massive wave of previously non-tip jobs turn into tipped jobs, which only benefits the employer.