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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.
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T24-0064 — Allow Individual Income Tax Deduction for Eligible Tips Reported by Employees with Adjusted Gross Income Less than $75,000, by ECI Percentile, 2025
T24-0065 — Allow Individual Income Tax Deduction for Eligible Tips Reported by Employees, by ECI Level, 2025
T24-0066 — Allow Individual Income Tax Deduction for Eligible Tips Reported by Employees, by ECI Percentile, 2025
T24-0067 — Allow Individual Income Tax Deduction for Eligible Tips Reported by Employees and Exclude those Tips from Wages for Payroll Tax Purposes, by ECI Level, 2025
T24-0068 — Allow Individual Income Tax Deduction for Eligible Tips Reported by Employees and Exclude those Tips from Wages for Payroll Tax Purposes, by ECI Percentile, 2025
T24-0069 — Options to Change the Taxation of Tips, Summary of Revenue and Distributional Effects, 2025
