This is about Mr. Trump not taxing servers tip money. I have done hundreds of income tax returns for people working in the service industry over 35 years. Only 2 times were "allocated tips" on a W-2. Those were the only two people who paid tax on their tips cause they could not hide it. Never ever has a person said to me that they wanted their tips put on their tax return. Like the State of NJ asking you to pay tax on something you bought out of State. Never have I ever filled that line in on a NJ1040.