Tips are distributed through merit. And NO ONE is required to tip. Those who have their wages reduced because they can collect tips often get the short end of the stick. Not everyone Tips. Further - if I am impressed with a server - my tip is for that server - not the government. It was the 1982 Congress that enacted TEFRA (Tax Equity and Fiscal Responsibility) which was a few years after my 'server' days.

I have never thought tips should be taxed. It was ridiculous to make it reportable income.

I do not think Social Security should be taxed either - you paid that money into the system - when it is time to collect - the gov wants to take more of it from you. It is all ridiculous.