One problem with the No Tax on Tips is it sounds good but will likely benefit companies more than individuals.
In the US tip culture is ridiculous, DoorDash drivers for example make much more from people tipping them then DoorDash themselves pay, and DoorDash uses this to pay less.
When you take tax off tips it sounds nice, "Everyone is going to be able to keep more of their money"
Wrong.
Companies will cut costs anywhere they can, if you not taxed on tips, you keep more money.
But if you are keeping more of your money, guess what, They are going to pay YOU even less because they can!
Now they have customers paying your salary while the fat cats retain more of the profits.
It's yet another strategic move by Trump to make his billionaire friends happy.