One of Donald Trump’s more ingenious 2024 campaign promises was to exempt tips from federal income taxes. It’s a simple idea and wasn’t as wildly irresponsible as many of his proposals; after all, it’s very difficult to enforce taxation of tips — and as a result, they don’t generate much federal revenue. But the idea would eliminate a headache for workers in service fields and happened to be extremely popular in the key battleground state of Nevada (which Trump ultimately carried by a comfortable 3 percent of the vote), where the hospitality and entertainment industries are very big........

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