evidence: Under the Biden-Harris administration, the IRS has also beefed up tax enforcement to ensure that wealthier people and businesses pay what they owe. GOP lawmakers have criticized that effort, and it would likely be reversed in a second Trump administration. Both Harris and Trump have proposed exempting tips from taxation. While popular with workers in the swing state of Nevada, where many people work in tip-heavy industries like casinos, the idea has serious problems. Unless the lost tax revenue were replaced somehow, it would create an even bigger budget deficit. It would treat one class of workers (tipped employees) differently from all other workers. And it would invite gamesmanship as other workers tried to have part of their own income reclassified as tax-free tips. Depending on how the exemptions were structured, it could also result in lower retirement benefits for tipped workers. – Scott Horsley 8. "And all the while he intends to enact what, in effect, is a national sales tax? Call it a Trump tax that would raise prices on middle class families by almost $4,000 a year."