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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.
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.