It won’t actually make much difference… some huge percentage of tips never get reported and taxed in any case. It also treats the symptom instead of the problem. I have no problem with incremental improvements, but this really doesn’t improve anything. You’ll also find rich people now ‘tipping’ huge sums, so it will be a net negative.

Instead of ending taxes on tips, expand the lowest tax bracket, pay a living wage, and get rid of tips entirely.