Maybe I'm missing something, but this seems the most useless and deceptive act. Up to $25k deduction on up to $160k tip income? (How much tax is there on $160k? And why does anyone need a tax break making $160k?)

https://www.nbcnews.com/politics/congress/senate-unexpectedly-passes-no-tax-tips-act-unanimous-vote-rcna208093

Senate unexpectedly passes the 'No Tax on Tips Act' in a unanimous vote

The Republican-led Senate quickly passed the "No Tax On Tips Act," giving its official stamp of approval to an idea that has gained traction since Trump campaigned on it.

NBC News