Led by co sponsor Jacky Rosen, D the Dems pushed the bill authored by her and Ted Cruz through the Senate 100-0. It was a great idea when Ron Paul first came up with it, and was appropriated in the 2024 election first by Trump, then by Harris. Trump lied and said he came up with the idea after talking to a Las Vegas waitress complaining about taxes on tips.
The reality of analysis is it's a very small change, most people who earn tips don't pay tax in the first place because their earnings are small enough they get it all back when they file. but there are SOME people who work jobs and earn enough in tips that this will be a boon to them.
Rosen said the bill was part of Trumps' agenda but she didn't care, we want to push good ideas that will actually help people, so we're happy to push this through and have this administration actually help people for a change