Tipped staff as a percent of the workforce is very small. If I read his proposal correct it’s tips anywhere rather than a specific industry as well. That means in my mind a lawyer could say this is my rate that’s really low and then I have an option for a Tip. While the tip has to be voluntary it would be hard for the IRS to prove if it was agreed upon prior. So it could be really manipulated rather than help a larger percentage of people. Simply raising minimum wage or expand the standard deduction would go further I’d think.