LETTER: Trump touts no taxes on tips

In his recent letter to the Review-Journal (“Tax bill”), Arthur Timm states that “tips and overtime pay may be exempt from income tax for some qualifying workers.” What he does not explain is who those qualifying workers are. Workers generally qualify if they are employed in occupations that customarily and regularly received tips before Dec. 31, 2024, possess a valid Social Security number for employment and otherwise meet the eligibility requirements established by the law. Mr. Timm next points out that workers must still pay Social Security and Medicare payroll taxes of 7.65 percent on those earnings. That is true, but it is also beside the point. The purpose of the legislation was to reduce federal income taxes, not payroll taxes. Those are two different taxes serving two different pur