Removing taxes on tips is a stupid, pandering policy that, at best is just a distraction, and at worse a government subsidy to the restaurant industry.

If we want more progressive taxation that benefits low income earners, we can just do that. Why should a barista make tax-free income but not a janitor? I’m fine with reducing taxes for lower income earners and increasing it for higher income earners. But why should it have anything to do with tips?