Back to Options to Change the Taxation of Tips (September 2024)
Model Estimate T24-0063 — Allow Individual Income Tax Deduction for Eligible Tips Reported by Employees with Adjusted Gross Income Less than $75,000, by ECI Level, 2025 t24-0063.xls
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Table shows the change in the distribution of federal taxes, by expanded cash income level in 2025, of an option to exclude reported tips from individual income tax for tax units with adjusted gross income less than $75,000. For a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes. 
Model Estimates Type Distribution Tables by Income Level
Primary topic Campaigns, Proposals, and Reforms
Topics Presidential campaign proposals Income tax (individual) Tax expenditures (individual)
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