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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 a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes.
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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