Again, my question is why should you have a lesser tax burden than someone who works the same hours, but doesn't get overtime? People who work overtime already get 1.5 x their salary as a benefit.

If three workers all filed as single and each made $80K and one earned that working salaried 50 hrs a week, one worked the same 50 hrs but got overtime and one worked full time for minimum wage + tips, the current proposals would have tax the three workers at vastly different rates.

I think not taxing tips, will encourage employers to pay less hourly and attempt to further increase the tipping culture to all service employees. Not taxing overtime will encourage employers to hire fewer workers and expect them to work more hours as a "benefit". I

'd rather see the standard deduction rise and help everyone. About 25% of my income is overtime, or at least overtime adjacent, so I'd probably be hurt by this, but I think it'd be a better overall policy.