I would agree with this except that I don’t have faith that it won’t be leveraged as a way to get out of a whole crapload of taxes. I’m pretty sure that unemployment insurance, and a lot of the federal taxes, are based on wages and not tips. Also what is the limit? Can I pay my friend $50 to mow my lawn and tip him an extra $25,000, just so I can get around the limit for a gift tax? I wouldn’t trust a Republican administration to implement this without making it easier for Rick people to avoid paying taxes.