Stop Taxing Tips

Donald Trump recently promised that, if he wins the November election, he will support eliminating taxes on tips as part of his proposal to renew and expand the 2017 tax cuts. This tax law change would be a long overdue boost for millions of Americans.

Tips often comprise a substantial portion of the earnings of waiters and waitresses, as well as of other service-sector employees. However, unlike regular wages, a service-sector employee usually has no guarantee of, or legal right to, a tip. Inst...