Removing the tax on tipped workers was also helpful for some working-class people.

I’m much more cynical about this. Tipping has always been the most acceptable kind of tax fraud, that we all willingly participate in. I’m sure it’s changing as credit cards dominate, but tips paid in cash leave no record trail, no evidence that they ever existed. Why would wait staff be diligent about reporting it? At the same time, it’s small potatoes to the IRS, hardly worth trying to enforce. Why even bother?